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Taxes

Tax holiday

A common fiscal policy measure utilized in developing nations is the tax holiday. This strategy offers a temporary period of relief from income tax for newly established industries, with the aim of stimulating domestic industrial growth and diversification.

“On call” services

A parent company or group service centre offers various services to members of a multinational enterprise group, accessible at all times. These services may include financia...

Constructive dividend

In the realm of finance, companies have the option to compensate their shareholders or those closely related to them through various forms of payment, including cash or non-...

Horizontal equity

In the world of finance, there is a fundamental principle known as the "equal treatment doctrine." This doctrine states that taxpayers who are in similar situations should b...

Bearer securities

Let's delve into the world of finance and explore some important terms. First, we have stocks and bonds, which are examples of securities. These are transferable assets, mea...

In the world of finance, we often come across the term "tax base". This refers to the specific entity or value to which the tax rate is applied. For instance, it could be co...

Shifting an incidence of taxation

When it comes to taxation, it is important to understand who ultimately bears the burden of a particular tax. In the case of indirect taxation, the goal is for the tax to be...

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Fixed Income

Investments that provide regular, fixed payments, such as bonds and treasury bills.

Bank Deposits

All terms and concepts related to the placement of money in a bank account, including savings accoun

Financial Instruments

Legal contracts that represent financial value, such as stocks, bonds, options, futures, and various

Currency

All terms related to the system of money in general use in a particular country, representing a medi

Options and Futures

All terminologies and concepts related to financial derivatives, including options and futures contr

Stocks

All terms and concepts related to stocks, also known as equities, which represent ownership shares i

Financial Terms

A comprehensive resource containing definitions and explanations of terms, concepts, and jargon used

Taxes

All terminology and concepts related to various tax types, tax laws, and taxation principles.

Public Offerings

All terms related to a company selling its shares or bonds to the public for the first time (IPOs) o

Commodity

All terms related to the basic goods used in commerce that are interchangeable with other goods of t

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