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Taxes

Source of income

In the world of finance, the term "source" refers to the origin or generation of income in a specific place or country. This concept can vary depending on the national rules in place, as different countries may have different interpretations of what constitutes as the source of income. Understanding the concept of source is crucial in navigating the complex landscape of international finance and taxation. Let's delve deeper into this topic and explore its significance in the realm of finance.

Hybrid accounting methods

In the world of finance, there exists a concept known as "hybrid accounting." This term describes the practice of utilizing a combination of accounting methods, such as accr...

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Double taxation treaty

A tax treaty is an agreement between two countries that sets out the rules for how individuals and businesses are taxed when they have income in both countries. These treati...

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Imputed income

Taxpayer's gain from providing their own services or using their own property is known as economic benefit. This can include income earned from work as well as profits made ...

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Undue hardship

An extension of time to make tax payments is only granted when a taxpayer can prove that making the payment on the due date would result in a significant financial loss. Thi...

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