Concept
- investment law
- investment reserve
- investment treaty
- investment trust
- invoice basis
- invoice method
- isolating approach
- joint and several liability
- joint assessment
- joint audit
- joint return
- joint taxation
- joint venture
- joint-stock company
- jouissance right
- junk bond
- justification
- key entrepreneurial risk-taking functions
- kiddie tax
- know how
- labour law
- labour market
- land and buildings transaction tax
- land tax
- landfill tax
- lease stripping transaction
- leasing
- legal aid
- legal certainty
- legal costs compensation
- legal entity
- legal professional privilege
- legal protection
- legal seat
- legality principle
- legitimate expectations
- letter of comfort
- letter of intent
- letter-box company
- level playing field
- leveraged buy-out
- leveraged leasing
- levy
- liability provisions
- library science
- licence duty
- licensing
- licensing company
- life insurance
- life-course savings scheme
- like-kind exchange
- limited liability
- limited liability company
- limited liability partnership
- limited partnership
- limited tax liability
- link structure
- linking rules
- liquidation
- loan
- loan charge (UK)
- local file
- local finance
- local tax
- location savings
- looking through
- loss duplication
- loss relief
- losses
- lump-sum deduction
- lump-sum payment
- lump-sum taxation
- luxury tax
- machine learning
- main benefit test
- maintenance expenses
- management buy-out
- management company
- management fee
- mandatory disclosure
- manufactured dividend
- manufacturing industry
- manufacturing relief
- maquiladora
- margin scheme (VAT)
- marginal tax rate
- mark-up
- marketing intangibles
- married couple
- married woman
- master file
- medical sector
- memorandum of understanding
- merger
- merger control
- metaverse
- migration
- mineral taxation
- minimum distribution
- minimum tax
- minimum wage
- mining industry
- mining law
- missing trader fraud
- mixed use property
- mixer company
- model tax treaty
- monetary policy
- money laundering
- moon tax
- moonlighting
- mortgage
- mortgage tax
- motor vehicles tax
- multilateral copyright royalties tax treaty
- multilateral tax treaty
- municipal tax
- mutual assistance
- mutual fund
- mutual recognition principle
- national heritage
- national treatment
- nationality
- natural resources
- ne bis in idem
- negative gearing
- negative income tax
- net operating loss
- net worth comparison method
- net worth tax
- neutrality principle
- nexus
- nexus approach
- nominal capital
- nominee
- non-compliance
- non-deductible expense
- non-discrimination
- non-discrimination clause
- non-discrimination;
- non-domiciliary
- non-governmental organization
- non-profit organization
- non-resident
- non-resident alien
- non-resident company
- notional interest deduction
- notional principal contract
- offshore activity
- offshore bank
- offshore company
- offshore fund
- offshore trust
- old age provision
- one-man corporation
- one-stop shop (VAT)
- online gambling
- opaque
- open market value (VAT)
- open-ended fund
- operating lease
- optimal taxation
- option
- option to tax
- optional convertible note
- ordinary residence
- origin principle
- other income
- outbound investment
- outbound transaction
- outsourcing
- overall domestic loss rule (US)
- overall foreign loss rule (US)
- overhead expenses
- owner-occupied dwelling
- par value
- parafiscal tax
- parent company
- parking tax
- participation
- participation exemption
- partnership
- partnership limited by shares
- pass-through entity
- passive income
- patent
- patent box
- payroll tax
- penalties
- penshonado regime (Netherlands Antilles)
- pension
- pension fund
- pension system
- per-country limitation
- permanent home available
- permanent representative
- permanent resident
- perpetual loan
- personal allowances
- personal tax
- phantom income
- phantom plan
- pharmaceutical industry
- pink tax
- place of effective management
- place of establishment
- place of supply (VAT)
- plastic packaging tax
- platform economy
- poison pill
- political economy
- poll tax
- pool basis
- portfolio income
- portfolio interest
- portfolio investment
- possessions tax credit
- postponed accounting
- poverty trap
- pre-filing agreement
- preferential debt for tax
- preferential tax regime
- preliminary ruling
- preparatory or auxiliary activities
- presumptive taxation
- principal purpose test
- private equity
- private foundation
- private investment
- private limited liability company
- private ruling
- private use
- privatization
- privileged tax regime
- pro rata rule
- probate duty
- procedural law
- procedural tax law
- production-sharing contract
- professional privilege
- professional services
- profit level indicators
- profit methods
- profit pooling
- profit shifting
- profit split method
- profits
- profits tax
- progression
- progressive income tax
- proof of origin of goods
- property law
- property tax
- proportionality
- protected cell company
- protective assessment
- provident fund
- provincial tax
- public company
- public corporate body
- public debt
- public finance
- public limited company
- public private partnership
- public sector
- publicly traded limited partnership
- publicly traded partnership
- purchase of own shares
- qualification conflict
- qualified business unit
- qualified domestic trust
- qualified electing fund
- qualified intermediary
- quick fixes (VAT)
- quick succession relief
- racism
- ratification
- real estate
- real estate investment company
- real estate investment fund
- real seat
- rebate
- recapitalization
- recapitulative statement
- reciprocity principle
- reconstruction
- recovery of tax
- redistribution principle
- reduced rate
- refund
- regional tax
- registration duty
- regressive tax
- regulated investment company
- regulatory capital
- reinsurance
- reinvestment relief
- remission
- remittance basis
- remittance clause
- remote working
- remuneration
- renewable sources of energy
- rent
- rental value
- reorganization
- repatriation
- replacement reserve
- repo
- reporting requirements
- resale price method
- reserves
- residence
- residence principle of taxation
- resident alien
- residential property developer tax
- residual profit split method
- resource rent (tax)
- restricted stock plan
- restriction
- restructuring
- retail sales tax
- retained earnings
- retention tax
- retirement
- retroactivity
- revaluation reserve
- revenue sharing
- reverse charge mechanism
- reverse convertible bond
- ring-fencing
- risk
- risk assessment
- risk capital
- risk management
- road pricing
- road toll
- robot tax
- roll-up fund
- rollover relief
- royalties
- rule of law
- rules of origin
- ruling
- rural income
- safe harbour
- salary split
- salary tax
- sale and lease-back
- sales and use tax
- sales tax
- save-as-you-earn
- saving clause
- savings
- schedular tax system
- scholarship
- school fee
- schooling
- search and seizure
- second-hand car
- second-hand goods
- secondary adjustment
- secondary law (EU)
- secondary residence
- secondary tax on companies
- secondment
- secret comparables
- securities
- securities lending
- securitization
- selectivity
- self-assessment
- self-employment
- self-supply
- separate entity accounting method
- separate taxation
- service PE
- service company
- service fee
- service tax
- services
- services PE
- services cost method
- set-off
- severance payment
- shadow director
- shadow economy
- sham transaction
- share buy-back
- share exchange
- share transfer
- shared service centre
- shared services arrangement
- shareholder
- shares
- sharing economy
- ship's crew
- shipping
- shipping incentive
- shipping transport agreement
- short sale
- significant digital presence
- significant economic presence
- significant people functions
- silent partnership
- simplified return
- simultaneous tax examination
- sin tax
- single tax principle
- situs rule
- small business corporation
- small business relief
- small traders, special tax regime for
- smuggling
- soak-up tax
- social media
- social security
- social security agreement
- social security law
- soft law
- software
- sole proprietorship
- sound business practice
- source of income
- source principle of taxation
- sources of tax law
- sovereign immunity
- sovereign wealth fund
- space and ocean activities, income from
- special economic zone
- special tax regime
- speculative gains
- spin-off
- split payment mechanism
- split-off
- split-up
- sponsorship
- sports club
- sportsperson
- spouse
- stamp duty
- stamp duty land tax
- stamp duty reserve tax
- standstill clause
- stapled stock
- start-up relief
- state tax
- stateless income
- statistics
- statute of limitations
- statutory residence test
- step transaction
- step-up
- stock dividend
- stock exchange
- stock lending
- stock option
- stock-based compensation
- stop loss rules
- straddle
- student
- subject to tax
- subsidiarity
- subsidiary company
- subsidy
- substance based income exclusion (SBIE)
- substance over form
- substance requirements
- substantial business activities exception
- substantial presence test
- substantial shareholding
- subvention payment
- succession
- sugar tax
- sugar-sweetened drinks tax
- sunset clause
- super simples
- super-deduction
- superannuation
- supplemental assessment
- supplementary tax
- supply (VAT)
- supply chain
- surcharge
- swap
- switchover clause
- tainted assets
- tangible property
- taper relief
- tariff
- tax accounting
- tax adviser
- tax agent
- tax amnesty
- tax arbitrage
- tax authorities
- tax avoidance
- tax base
- tax benefit
- tax boundaries
- tax burden
- tax capacity
- tax certainty
- tax clearance certificate
- tax code
- tax competition
- tax compliance
- tax consolidation
- tax credit
- tax crime
- tax debt
- tax discovery
- tax evasion
- tax exempt company
- tax exile
- tax expenditure
- tax farming
- tax form
- tax fraud
- tax gap
- tax haven
- tax holiday
- tax incentive
- tax law
- tax law, sources of
- tax liability
- tax litigation
- tax morale
- tax obligation
- tax offence
- tax planning
- tax policy
- tax preferences
- tax rate
- tax reform
- tax relief
- tax return
- tax revenues
- tax secrecy
- tax shelter
- tax shift
- tax simplification
- tax sovereignty
- tax sparing credit
- tax structure
- tax system
- tax table
- tax technology
- tax transaction
- tax transparency
- tax treaty
- tax unit
- tax wedge
- tax-free zone
- taxable event
- taxable person
- taxable value
- taxpayer
- taxpayer identification number
- taxpayer rights
- taxpayers' charter
- technical services
- telecommunication industry
- territoriality
- tested party
- thin capitalization
- third countries (EU)
- throw-back rule
- tiebreaker rule
- tobacco tax
- token
- tokens
- toll charge
- tonnage tax
- top-up tax
- totalization agreement
- tourism
- tourist tax
- trade
- trade agreement
- trademark
- trading income
- traditional transaction methods
- transaction tax
- transactional profit methods
- transfer duty
- transfer of assets
- transfer of business
- transfer of technology
- transfer pricing
- transfer pricing adjustment
- transfer tax
- transformation
- transition tax (section 965)
- transitional arrangement
- transnational enterprise
- transparency
- transparent entity
- transportation tax
- travaux préparatoires
- travel agency
- treaty abuse
- treaty benefits
- treaty interpretation
- treaty override
- treaty policy
- treaty shopping
- triangular cases
- triangular merger
- triangular reorganization
- trust
- trust law
- trustee
- turnkey contract
- turnover tax
- uncontrolled transaction
- undistributed profits tax
- unearned income
- unilateral relief
- unit trust
- unitary tax system
- unjust enrichment
- unlimited liability company
- unlimited tax liability
- unmarried couple
- unspecified methods
- upstream loan
- upstream merger
- urban property tax
- use tax
- useful life
- user charge
- user participation
- ushr
- usufruct
- utility tax
- valorization tax
- valuation
- valuation law
- valuation principles
- value
- value chain analysis
- value creation
- value shifting
- venture capital
- vertical equity
- virtual PE
- virtual assets
- virtual currency
- visiting professor
- voluntary disclosure
- voucher
- wage tax
- waiver of a debt
- warehouse
- warrant
- wash sale
- waste tax
- water's edge legislation
- wealth tax
- wear and tear
- web tax
- whitelist
- wholesale sales tax
- wholly artificial arrangement
- windfall profits tax
- withdrawals
- withholding agent
- withholding tax
- working abroad
- worldwide income
- written-down value
- zakat
- zero coupon bond
- zero rate
- zero-bracket amount
-  Unknown Label