Ibfd International Tax Glossary Pdf Download

ibfd international tax glossary pdf


Ibfd International Tax Glossary Pdf Download > http://bit.ly/2vtEUCM



























































Instead of fighting abuse of the system the aim should be to make organizations and societies healthy and allow new winners to set an example for the next generationsthe country of consumption) at the rate that would have applied had the goods been purchased from a domestic supplierThe third party then assumes responsibility for the administration and collection of the debt on the due date for its own accountWidely adopted principle in tax law, for example, where the taxpayer has the basic responsibility of declaring his taxable income or transactionsDOCUMENTATION — Official documents that are used to prove that something is true or correct DOMESTIC CORPORATION — Corporation which is organized or has its place of effective management in a countrySUPER ROYALTY PROVISION — The US Income Tax Reform Act of 1986 provides that royalties for the transfer (by sale, license or otherwise) of intangible property to related foreign companies, which have been determined at the time of the transfer on an arm’s length basis, may be adjusted in future years by the IRS if they are not commensurate with the income attributable to that intangibleSTOCK — Any shares representing ownership in any corporation or certificates or ownership interest in any corporationFISCAL YEAR — Any 12-month period which is set for accounting purpose of an enterpriseHARMONIZATION OF TAX, EEC DIRECTIVE — Term usually used to refer to the process of removing fiscal barriers and discrepancies between the tax systems of the various countries comprising the European Union 3c092786bf

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