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Taxes

Provisional assessment

In finance, an assessment of tax is conducted before a final assessment can be made. This initial assessment is typically based on an estimated figure or the previous year's figures. It is an important step in the tax process, providing a preliminary understanding of the taxes owed. This allows for planning and preparation before the final assessment is made. As a knowledgeable professor, I urge you to always stay informed and updated on these financial terms to make informed decisions.

Corporation shopping

Tax treaty shopping refers to the practice of exploiting tax treaties between countries in order to reduce or eliminate tax liability. A related term, sometimes used in addi...

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Advance ruling

. A letter ruling is a valuable tool in understanding the complex world of taxes. It is a written statement from tax authorities to a taxpayer, providing a detailed interpreta...

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Offence, tax

In the world of finance, it is crucial to understand tax offences as they can have severe consequences for individuals and businesses alike. These offences, as outlined in t...

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Best method rule

One important rule in transfer pricing is the requirement to use the method that produces the most accurate measure of an arm's length price. This means that the chosen meth...

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