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Tooltip Tags: taxation


An amount of an employee’s income that an employer sends directly to the federal, state, or local tax authority as partial payment of that individual’s

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wealth tax

It is a tax based on the market value of assets that are owned. These assets include, but are not limited to, cash, bank deposits,

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VAT declaration

A statement declaring that proportion of a business’s income that is liable to VAT. (source:

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VAT payable

VAT registered businesses collect VAT on behalf of the government. Businesses add a certain percentage of the sales price as VAT and charge the full

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value added tax [VAT]

A type of consumption tax that is placed on a product whenever value is added at a stage of production and at final sale. Value-added

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value added

The difference between the sale price and the production cost of a product is the unit profit. (source:

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A commercial transaction exempt from customs or excise duties.

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taxable event

Ttransaction or occurrence that has tax consequences. (source:

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taxable person

In practice, a taxable person is generally a business, sole trader or professional. … The definition of a taxable person in the VAT Directive is

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