25*$1,6$7,21Ã)25Ã(&2120,&Ã&223(5$7,21Ã$1'Ã'(9(/230(17Ã Ã
-
à &(175(Ã)25Ã7$;Ã32/,&<Ã$1'Ã$'0,1,675$7,21à ABATEMENT ABUSE OF LAW ACCELERATED DEPRECIATION ACCOUNTING BASIS , ACCOUNTING PERIOD ACCOUNTS PAYABLE ACCOUNTS RECEIVABLE ACCOUNTING RECORDS - , ACCRUAL BASIS (ACCRUAL METHOD) , , AD VALOREM TAX
ADMINISTRATIVE COMPANY - ADMINISTRATIVE EXPENSES . ADMINISTRATIVE OFFICE ADVANCE PRICING ARRANGEMENT (APA) ADVANCE RULING AFFILIATED COMPANIES - AFFILIATION PRIVILEGE , ( ). AGENCY AGGREGATION ALIEN, TAX TREATMENT OF
- ALIENATION OF INCOME ALLOCATION ALLOWANCE AMORTIZATION AMORTIZATION METHOD
APPORTIONMENT METHOD ARBITRAGE ARBITRAGE, TAX ARBITRATION « » ARM’S LENGTH PRINCIPLE © ª © ª ARM’S LENGTH RANGE © ª ARM’S LENGTH TRANSACTION ASSESSMENT ASSOCIATED ENTERPRISES ATTRIBUTION RULES
AUDIT AUXILIARY ACTIVITIES AUXILIARY COMPANY AVOIDANCE . « »
BACK-TO-BACK LOAN BAD DEBT
BALANCE SHEET – BALANCING PAYMENT BANK SECRECY PROVISIONS BAPA MAP APA. BASE COMPANY BASE COST - BEARER SECURITIES BENEFICIAL OWNER . – BENEFICIARY BENEFITS IN KIND BENEFIT TEST © ª BERRY RATIO BEST METHOD RULE © ª
BILATERAL ADVANCE PRICING ARRANGEMENT (BAPA) BOND BOOK VALUE BRACKETS BRANCH - BRANCH PROFITS TAX (BPT) BRANCH TAX -
BROTHER-SISTER CORPORATIONS BURDEN OF PROOF
BUSINESS ASSETS © ª "BUSINESS PURPOSE" TEST © ª BUY-IN PAYMENT BUY-OUT PAYMENT
CAPITAL ASSETS « » CALL OPTION CAPITAL EXPENDITURE CAPITAL GAIN CAPITAL TAX . CAPITALIZE
CAPITAL LOSS CAPTIVE BANK CAPTIVE INSURANCE COMPANY - CARRYBACK CARRYFORWARD carryforward CARRYOVER (carryback). CASH BASIS (CASH METHOD) CCA CENTRAL MANAGEMENT AND CONTROL CENTRE OF VITAL INTEREST CFC © ª CHERRY PICKING © ª CIF CIF VALUE CIVIL LAW
CLOSE (CLOSELY HELD) COMPANY COMMENSURATE WITH INCOME STANDARD COMMERCIAL INTANGIBLE COMMODITIES FUTURES COMMODITY TAX COMMON LAW COMMON STOCK
COMPANY . COMPARABILITY ANALYSIS . – © ª COMPARABLE PROFIT METHOD (CPM) COMPARABLE UNCONTROLLED PRICE (CUP) METHOD COMPARABLE © ª UNCONTROLLED TRANSACTION (CUT) METHOD . © ª COMPENSATING ADJUSTMENT COMPENSATION COMPENSATORY STOCK OPTIONS - COMPETENT AUTHORITY (CA) . .
COMPLIANCE CONDUIT APPROACH - CONDUIT COMPANY CONSIDERATION
CONSOLIDATED TAX RETURN CONSORTIUM CONSTRUCTIVE DIVIDEND
CONSTRUCTIVE OWNERSHIP CONSUMPTION TAX - CONTRACT MANUFACTURER CONTRIBUTION ANALYSIS CONTROL - CONTROLLLED FOREIGN COMPANIES (CFC)
CONTROLLED TRANSACTION
CONTROLLING INTEREST COOPERATIVE SOCIETY COORDINATION CENTRE COPYRIGHT
CORPORATE INCOME TAX © ª CORPORATE VEIL © ª CORPORATION ( : ) CORPORATION SHOPPING CORRESPONDING ADJUSTMENT COST – COST CONTRIBUTION ARRANGEMENT (CCA) COST FUNDING - COST OF GOODS SOLD (COGS) © - ª COST-PLUS MARK-UP © - © - ª ª COST-PLUS METHOD © - ª © ª COST-SHARING AGREEMENT CPM CREDIT, FOREIGN TAX . CREDIT, TAX CREDIT, UNDERLYING (INDIRECT) TAX
- CREDIT, WITHHOLDING TAX
CREDIT METHOD , ; CREDITOR
CUP METHOD - CURRENT ASSETS
CUSTOMS DUTIES
DAMAGES DEATH DUTIES - - DEBENTURE DEBT CAPITAL DEBT DUMPING DEBT/EQUITY RATIO DEBT INSTRUMENT
DEBTOR
DEDUCTION AT SOURCE DEDUCTIONS DEEMED INTEREST © ª
DEEP DISCOUNT BOND DEFAULT - DEFERMENT OF TAX DEFERRED INCOME DEFICIENCY DELINQUENCY © ª
DELIVERY DEMAND LOAN DE MINIMIS © ª
DEPENDENT AGENT © ª DEPENDENT PERSONAL SERVICES DEPLETION DEPRECIATION . DERIVATIVE FINANTIAL INSTRUMENTS DESTINATION PRINCIPLE
DIRECT CHARGE METHOD DIRECT COST
DIRECT INVESTMENT –
- DIRECTIVE DIRECT METHOD OF ALLOCATION OF COSTS – DIRECT TAX DISCOUNT
DISOLUTION OF CORPORATION DISTRIBUTION DIVIDENDS DOCUMENTATION -
DOMESTIC CORPORATION DOMICILE – © ª DOMICILE, FISCAL « » DOUBLE DIPPING DOUBLE TAXATION, DOMESTIC AND - INTERNATIONAL DOUBLE TAXATION, ECONOMIC AND JURIDICAL
DOUBLE TAXATION TREATY
DTA . DUAL RESIDENCE DUTY DUTY-FREE ZONE
- EARNED INCOME © ª EARNINGS & PROFITS (E&P) EARNINGS BEFORE TAXES EARNINGS STRIPPING
ECONOMIC DOUBLE TAXATION
ECO TAX - © ª EFFECTIVELY CONNECTED INCOME (ECI) EFFECTIVE TAX RATE EMPLOYEE PROFIT SHARING EMPLOYEE STOCK OPTION . EMPLOYMENT INCOME – – ENTERTAINER ENTITY
ENVIRONMETAL TAX EQUAL TREATMENT – EQUITABLE INTEREST EQUITY – EQUITY CAPITAL
ESOP ESTATE ESTATE DUTY/TAX ESTIMATED ASSESSMENT ESTOPPEL . EUROBOND EURODOLLAR EUROPEAN COMMISSION
EUROPEAN UNION EVASION EXAMINATION
EXCHANGE CONTROL EXCHANGE OF INFORMATION EXCISE TAX EXCLUSIONS
EXEMPTION METHOD EXEMPTIONS
EXPATRIATE EXPATRIATION RULES EXPENSES EXPORT DUTY EXTENDED LIMITED TAX LIABILITY
- FACTORING FAIR MARKET VALUE © ª FEDERAL REGISTER FEDERAL TAX FEE - FIDUCIARY FIELD AUDIT © ª FIFO FINAL TAX – FINANCE COMPANY FINANCE LEASE
FINANCIAL STATEMENT
FINANCIAL STRUCTURE
FIRST IN, FIRST OUT (FIFO) .:
FISCAL DOMICILE FISCAL NULLITY DOCTRINE © ª FISCAL POLICY
FISCAL RESIDENCE FISCAL TRANSPARENCY . - FISCAL YEAR FIXED ASSETS . FIXED BASE © ª FIXED INCOME – FLAG OF CONVENIENCE FLAT TAX FLOORS
FLOW-THROUGH ENTITY © - ª – FOB VALUE
- FORCE OF ATTRACTION
© ª FOREIGN CURRENCY FORWARD FOREIGN CURRENCY FUTURES
FOREIGN CURRENCY OPTION FOREIGN CURRENCY SWAP
FOREIGN EXCHANGE CONTROL FOREIGN EXCHANGE TAX
FOREIGN-SOURCE INCOME FOREIGN TAX CREDIT (FTC) FOREIGN TAX RELIEF FORFAIT
FORMS, TAX
FORMULA APPORTIONMENT
FORMULATORY APPROACH FORWARD CONTRACT - FRANCHISE TAXES – FRAUD FRINGE BENEFITS FRIVOLOUS POSITION – FRONTIER WORKERS FRONTING FRUIT AND TREE DOCTRINE FTC FUNCTIONAL ANALYSIS FURNISS V. DAWSON FUTURES CONTRACT
GAAP GAIN, CAPITAL GEARING GENERAL PARTNER
GENERAL PARTNERSHIP
GENERATION- SKIPPING TAX GIFT CAUSA MORTIS GIFT INTER VIVOS
GLOBAL FORMULARY APPORTIONMENT METHOD GLOBAL HEDGING - GLOBAL INCOME TAX © ª GLOBAL METHOD 24- , GLOBAL TRADING GOING CONCERN © ª GOING CONCERN VALUE © ª GOOD FAITH
GOODS AND SALES TAX GOODWILL ©
– ª GORDON REPORT GRACE PERIOD GRADUATED RATE « » GRANDFATHER CLAUSE GREEN CARD - GREEN CARD TEST - - GROSS INCOME GROSS INCOME, TAXES ON
GROSS MARGIN – GROSS PROFITS
GROSS PROFIT © ª RATIO GROSS PROFITS TAX GROSS UP GROUP SERVICE CENTER GROUP TREATMENT © ª GUARANTOR
– HABITUAL ABODE HARDSHIP CLAUSE HARMONIZATION OF TAX, EEC DIRECTIVE
- HEAD OFFICE EXPENSES HEDGING TRANSACTION
HIDDEN RESERVES HIDDEN TAX HISTORICAL COST
HOLDING HOLDING COMPANY
HOLDING PERIOD HOMESTEAD HORIZONTAL EQUITY
HOUSE WAYS AND MEANS COMMITTEE HUT TAX
HYBRID ACCOUNTING METHODS
HYBRID DERIVATIVE - HYBRID ENTITY –
HYBRID INSTRUMENT
IMF
IMMOVABLE PROPERTY IMPORT DUTY © ª © ª IMPOST IMPUTATION SYSTEM IMPUTED INCOME IMPUTED INTEREST INBOUND TRANSACTION INCENTIVE STOCK OPTION (ISO) . INCIDENCE OF TAX INCOME PROPERTY INCOME SHIFTING INCOME SPLITTING INCOME STATEMENT INCOME SUBJECT TO TAX
INCOME TAX CREDIT INCORPORATION INDEMNIFICATION
INDEPENDENT AGENT
INDEPENDENT CONTRACTOR INDEPENDENT ENTERPRISES INDEPENDENT PERSONAL SERVICES . INDEX-LINKED ADJUSTMENT
INDEXATION
INDIRECT-CHARGE METHOD - INDIRECT COST INDIRECT TAX
INDIRECT TAX CREDIT INFORMATION RETURN
INHERITANCE IN KIND INPUT TAX © ª INSOLVENCY INSTALMENT SALE INSTRUMENT INSURANCE PREMIUMS
INSURANCE SETTLEMENT INTANGIBLE PROPERTY , INTEGRATION, FULL INTELLECTUAL PROPERTY INTENTIONAL SET-OFF
INTER ALIA - © ª
INTERCOMPANY PRICING © ª INTERCOMPANY TRANSACTIONS INTERCORPORATE DIVIDENDS
INTERMEDIARY COMPANY - INTERNAL MARKET
INTERNAL REVENUE BULLETIN (IRB) INTERNAL REVENUE CODE (IRC) INTERNAL REVENUE MANUAL (IRM) INTERNAL REVENUE SERVICE (IRS)
INTERNATIONAL DOUBLE TAXATION - INTERNATIONAL MONETARY - FUND (IMF) INTERNATIONAL TAXATION INTRA GROUP SERVICES © ª INVESTMENT INVESTMENT ALLOWANCE INVESTMENT COMPANY
INVESTMENT DEDUCTION
INVESTMENT GOODS INVESTMENT INCENTIVES INVESTMENT INCOME INVESTMENT METHOD INVESTMENT RESERVE - - INVOICE BASIS - INVOICE COMPANY IRB IRC IRM IRS
ISSUED SHARE CAPITAL
- ITEMIZED DEDUCTIONS .
JEOPARDY ASSESSMENT
JOINT RETURN JOINT-STOCK COMPANY JOINT VENTURE - JUNK BOND © ª © ª
JURIDICAL DOUBLE TAXATION JURISDICTION
KIDDIE TAX - KNOW-HOW - 12.
LANDED COST LAST IN, FIRST OUT LIFO) – LEASE LEASEBACK LEGAL ENTITY LEGAL RESERVE - © ª LETTER-BOX COMPANY
LETTER RULING LEVEL PLAYING FIELD LEVERAGING – LIBOR LICENSE DUTIES (OR FEE) . – - LICENSING - LIEN LIFE INTEREST LIFE TENANCY © – ª LIFO LIMITATION ON BENEFITS PROVISION LIMITAIONS, STATUTE OF
LIMITED LIABILITY LIMITED LIABILITY COMPANY (LLC) LIMITED (SPECIAL) PARTNER - LIMITED PARTNERSHIP LINK STRUCTURE – LIQUIDATION
LISTED COMPANY
LISTED SECURITIES
LLC
LOAN CAPITAL LOCAL TAX © ª LOCATION OF ASSETS , LOCATION SAVINGS LONG-TERM CAPITAL GAINS LOOKING THROUGH LOOPHOLE LOSSES
(carry-back carry-forward LOSS RELIEF LOTTERY TAX LUMP-SUM DEDUCTIONS LUMP-SUM EXEMPT AMOUNTS LUMP-SUM RATES LUMP-SUM TAXATION LUXURY TAXES
MAINTENANCE EXPENSES MALPRACTICE
MANAGEMENT, PLACE OF MANAGEMENT, PLACE OF EFFECTIVE MANAGEMENT EXPENSES – MANAGEMENT FEE
MANAGEMENT SERVICE MAP MAP APA MARGINAL RATE OF TAX
MARKETABLE SECURITIES
MARKETING INTANGIBLE MARK TO MARKET - MARK-UP © ª - – MEMORANDUM OF UNDERSTANDING (MOU) . MERGER MINERAL ROYALTIES MINIMUM TAX
MINISTRY OF FINANCE - (MOF) © ª - - MIXER COMPANY
MNC © ª
MNE © ª MODEL TAX CONVENTIONS (TREATIES) MORTGAGE MORTGAGE TAX MOTIVE TEST
MOU
MULTINATIONAL ENTERPRISES (MNE)
MULTIPLE CAPTIVES MULTI-STAGE TAX SYSTEM MUTUAL AGREEMENT PROCEDURE (MAP) © ª - MUTUAL ASSISTANCE - MUTUAL FUND
NATIONALITY PRINCIPLE NEGATIVE INCOME TAX NEGLIGENCE NET INCOME NET OPERATING LOSS NET PROFIT
NET PROFIT MARGIN
NET WEALTH TAX
NET WORKING CAPITAL - NET WORTH TAX © ª NEXUS © ª NOMINAL CAPITAL
NOMINAL VALUE
NOMINATIVE SECURITIES © ª NON-DISCRIMINATION .
NON-QUALIFIED STOCK OPTION NON-RECOURSE DEBT – NON-RESIDENT - NON-RESIDENT ALIEN NOTICE OF ASSESSMENT
NOTICE OF DEFICIENCY
– ECD . www.oecd.org. OECD MODEL TAX TREATY OFFENCE, TAX
OFFICE OFFICE AUDIT - OFFSHORE BANK – OFFSHORE COMPANY
OID OMBUDSMAN © ª “ON CALL” SERVICES © ª - ONE HUNDRED AND EIGHTY-THREE (183) DAYS' RULE ). ONSHORE COMPANY ONUS OF PROOF
OPERATING LEASE © ª OPTION OPTION TO BE TAXED ORDINARY SHARES ORIGINAL ISSUE DISCOUNT (OID) ORIGIN PRINCIPLE OTHER INCOME © ª OUTBOUND TRANSACTION OUTPUT TAX © ª- OVERHEAD EXPENSES © ª © ª © ª OVERSEAS
PAID-IN CAPITAL
PAPER COMPANY © ª
PARENT COMPANY
PARTICIPATION EXEMPTION
PARTNER
PARTNERSHIP . PAR VALUE .
PASSIVE INCOME PASS-THROUGH ENTITY PATENT PATRON
PATRONAGE DIVIDEND PAYROLL TAX PE PENALTIES PER CAPITA - © ª © ª PER DIEM - PERMANENT © ESTABLISHMENT (PE) ª © ª . PERSONAL ALLOWANCES PERSONAL HOLDING COMPANY © PERSONAL PROPERTY ª PERSONAL SERVICE CORPORATION PETITION . PHANTOM STOCK PLAN PIERCING THE CORPORATE VEIL – PLACE OF EFFECTIVE , MANAGEMENT © ª PLACE OF MANAGEMENT POOL BASIS PORTFOLIO INTEREST PORTFOLIO INVESTMENT - POSSESSIONS OF U.S. POWER OF ATTORNEY - PRECEDENT PREFERENCE SHARES
PREFERRED STOCK . (Preference shares) – PREMIUM – PREMIUM AT THE ISSUE OF SHARES
PREPARATORY ACTIVITIES PRESUMPTIVE TAXATION © ª PRE-TAX PROFITS PRICE INCREASE RESERVE © ª PRIMARY ADJUSTMENT PRINCIPAL AMOUNT
PRINCIPAL PLACE OF BUSINESS PRIVATE RULING PRIVILEGED TAX REGIME ( ) PRIVILEGE (DIPLOMATIC) PROFESSIONAL SERVICES
PROFIT –
PROFIT AND LOSS STATEMENT © ª PROFIT MARK-UP PROFIT METHOD PROFIT RATIO PROFIT SHIFTING PROFIT SPLIT METHOD PROFITS TAX PROGRESSION PROPERTY TAX PROPRIETORSHIP
PRO RATA © ª - PRO RATA RULE PROTOCOL
PROVISIONAL ASSESSMENT PUBLICLY HELD CORPORATION PUCLICLY TRADED LIMITED PARTNERSHIP (PTLP)
« » PUT OPTION
QUARANTINING QUOTED SECURITIES
- RAMSAY CASE RATES RATIFICATION REALIZATION REALIZED GAIN/LOSS
REAL PROPERTY (REAL ESTATE) © ª
REBATE RECIPROCITY PRINCIPLE RECOURSE RECOVERY OF TAX REDEMPTION REDUCED RATES REFUND (OF TAX)
- REGISTERED SECURITY REGISTRATION DUTY REGULATED INVESTMENT COMPANY (RIC)
REIMBURSEMENT - REINSURANCE REMUNERATION REPATRIATION - RESALE PRICE MARGIN © ª RESALE PRICE METHOD RESEARCH AND DEVELOPMENT (R&D) RESERVES – - - RESIDENCE . RESIDENCE PRINCIPLE OF TAXATION
RESIDENT - - RESIDENT ALIEN RESIDUAL ANALYSIS RESTRICTED STOCK PLAN RETAIL SALES TAX RETAINED EARNIGNS - RETROACTIVE EFFECT
- RETURN RETURN OF CAPITAL - REVENUE NEUTRALITY © ª REVENUE PROCEDURE (REV. PROC.) RING FENCE ROLLOVER RELIEF © - ª ROUND TRIP TRANSACTION ROYALTIES RULING
SAFE HARBOUR SALE AND LEASEBACK SALES TAX
SALVAGE VALUE © ª SCHEDULAR TAX SYSTEM
S CORPORATION -
SECONDARY ADJUSTMENT SECONDARY TRANSACTION
SECOND-TIER SUBSIDIARY SECRET COMPARABLE 482 SECTION 482 © ª SECTION 482 WHITE PAPER
- SECURITIES SELF-ASSESSMENT - - SELF-EMPLOYED SENATE FINANCE COMMITTEE
SEPARATE ASSESSMENT – – SEPARATE TAXATION SERVICE COMPANY
SERVICE FEE SEVERANCE PAYMENTS SHAM TRANSACTION SHAREHOLDER ACTIVITY
SHAREHOLDERS' EQUITY SHARE (STOCK) OPTIONS FOR EMPLOYEES - SHELL COMPANY
SHIFTING OF PROFITS © ª SHIFTING AN INCIDENCE OF TAXATION - © ª SHORT-TERM CAPITAL GAINS © SIMULTANEOUS TAX EXAMINATION ª . SINGLE ENTITY APPROACH
SINGLE TAXPAYER
SISTER CORPORATION SITUS RULE
SIX MONTHS’ RULE - SMALL BUSINESS CORPORATION © ª SMALL BUSINESS RELIEF SMALL TRADERS, SPECIAL TAX REGIME FOR SOAK-UP TAX SOCIAL SECURITY CONTRIBUTIONS SOLE PROPRIETORSHIP SOURCE OF INCOME SOURCE PRINCIPLE OF TAXATION SOURCE RULE
SPECULATIVE GAINS SPIN-OFF SPLIT-OFF SPLIT-UP SPREAD STAMP DUTIES STATUTE OF LIMITATIONS STOCK STOCK DIVIDENDS STOCK EXCHANGE TURNOVER TAX STOCK OPTION STRIPPED BOND SUBPART F © ª - SUBPOENA SUBSIDIARY COMPANY © ª SUBSTANCE OVER FORM DOCTRINE
SUBSTANTIAL PRESENCE TEST SUPER ROYALTY © ª PROVISION
SUPPLEMENTAL ASSESSMENT - , ,
– . SURCHARGE SWAP SYNDICATE
TANGIBLE PROPERTY © ª TARIFF – TAX TAXABLE BASE TAXABLE EVENT TAXABLE PERIOD © ª TAXABLE YEAR TAX AGENT
TAX AVOIDANCE :
TAXATION AT SOURCE TAX AUTHORITIES TAX BASE TAX BASIS TAX BILL - TAX BURDEN TAX CLEARANCE CERTIFICATE TAX COMPLIANCE TAX DEPOSIT CERTIFICATE TAX CREDIT
TAX DECLARATION :
TAX EQUALITY TAX EVASION .: TAX EXILE TAX EXPENDITURE TAX FORECLOSURE TAX FORM , TAX-FREE ZONE . © ª TAX HAVEN - TAX HOLIDAY TAX HOME TAX INFORMATION EXCHANGE AGREEMENT (TIES) TAX LAW, SOURCES OF TAX ON TAX
TAXPAYER IDENTIFICATION NUMBER TAX PLANNING TAX RELIEF
TAX RETURN : TAX SECRECY TAX SHELTER 2. . TAX SPARING CREDIT © ª TAX THRESHOLD TAX TREATY TAX UNIT TEMPORARY IMPORTATION TERRTORIALITY PRINCIPLE
© ª THIN CAPITALIZATION « » THIN CORPORATION THREE-FACTOR APPORTIONMENT FORMULA
TIEA - TIEBREAKER RULE
TORT TRADE TRADE INTANGIBLE TRADEMARK TRADE OR BUSINESS
TRADITIONAL TRANSACTION METHODS © ª TRANSACTIONAL NET MARGIN METHOD ). TRANSACTIONAL PROFIT METHOD TRANSACTION TAXES – TRANSFER PRICING TRANSFER PRICING ADJUSTMENT © ª TRANSFER TAX TRANSPORTATION TAX
TREATY ON EUROPEAN - UNION (EU) TREATY OVERRIDE © ª
- TREATY SHOPPING – TRUST
TRUSTEE : – © ª TURNKEY CONTRACT © ª TURNOVER TURNOVER TAX
UNCONTROLLED TRANSACTION
UNDER-CAPITALIZATION UNDERLYING TAX UNDERLYING TAX CREDIT UNDISTRIBUTED PROFITS TAX UNDUE HARDSHIP – UNEARNED INCOME UNILATERAL RELIEF UNIMPROVED PROPERTY UNITARY TAX SYSTEM UNLIMITED LIABILITY
UPSTREAM DIVIDEND USEFUL LIFE USE TAX
VALUATION PRINCIPLES VALUE ADDED TAX (VAT)
VENTURE CAPITAL - VERTICAL EQUITY © ª VIENNA CONVENTIONS VOTING STOCK
WAGE TAX WEAR AND TEAR WHITE PAPER WILL
WINDING UP WITHDRAWALS WITHHOLDING TAX WORLD WIDE INCOME WORKING CAPITAL WRITTEN DOWN VALUE
ZERO COUPON BOND ZERO RATE
- “International tax glossary” edited by Susan M. Lyons, revised 3rd edition (1996), IBFD (The International Bureau of Fiscal Documentation)
- “Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations”, 2001, OECD
- “Dictionary of Tax Terms (Barron’s Business Guides)” by D. Larry Crumbley and Jack P. Friedman, 1994, Barron’s Educational Series, Inc.
- “West’s Tax Law Dictionary” by Robert Sellers Smith, 1994 edition, West Publishing Co.