Flow-through entity
A flow-through entity (FTE) is a legal entity where income "flows through" to investors or owners; that is, the income of the entity is treated as the income of the investors or owners. Flow-through e...
Corporate tax in the United States
Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as corporations. Federal tax rates on corporate taxab...
Corporate tax in the United States - Wikipedia
Business rates in England and Wales
Business rates is the commonly used name of non-domestic rates, a tax on the occupation of non-domestic property. Rates are a property tax with ancient roots that was formerly used to fund local serv...
Business rates in England and Wales - Wikipedia
Misclassification of employees as independent contractors
IRS reclassification as an employee occurs where persons claimed as (or claiming to be) independent contractors are recategorized by the Internal Revenue Service (IRS), or by state tax authorities, as...
Franchise tax
Franchise tax is a tax charged by some US states to corporations with a nexus (aka a filing obligation) with those states. The common feature of a state's franchise tax is that it is not based on inc...
Dividend distribution tax
Dividend distribution tax is the tax levied by the Indian Government on companies according to the dividend paid to a company's investors.At present the dividend distribution tax is 15%, according to ...
Complex structured finance transactions
Complex Financial Transactions and Complex Structured Finance TransactionsComplex financial structures are often created to make money by increasing leverage, or by delaying when a tax is due, by movi...
Withholding tax
A withholding tax, also called a retention tax, is a government requirement for the payer of an item of income to withhold or deduct tax from the payment, and pay that tax to the government. In most ...
American Society of Tax Problem Solvers
The American Society of Tax Problem Solvers (ASTPS) is a non-profit organization of tax professionals in the United States. The organization offers training and accreditation to tax and legal professi...
Partnership taxation in the United States
The rules governing partnership taxation, for purposes of the U.S. Federal income tax, are codified according to Subchapter K of Chapter 1 of the U.S. Internal Revenue Code (Title 26 of the United Sta...
Permanent establishment
A permanent establishment (PE) is a fixed place of business which generally gives rise to income or value added tax liability in a particular jurisdiction. The term is defined in many income tax treat...
Business rates in Scotland
Business rates is the commonly used name of Non-Domestic Rates in Scotland, a tax on occupation of non-domestic property. Rates are a property tax used to fund local services that dates back to the Po...
Pay-as-you-go tax
Pay as you go (PAYG) is a system for businesses and individuals to pay installments of their expected tax liability on their income from employment, business, or investment for the current income year...
Corporation tax in the Republic of Ireland
Corporation tax in the Republic of Ireland is a levy on a company's profits. The tax is charged on a company's income. The corporation tax in Ireland is quite low, and is often cited as an example of ...
Dividend imputation
Dividend imputation is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payab...
Taxation of private equity and hedge funds
Private equity funds and hedge funds are private investment vehicles used to pool investment capital, usually for a small group of large institutional or wealthy individual investors. They are subjec...
Partnership taxation (Hong Kong)
Partnership taxation in Hong Kong is the taxation of the profits or losses generated by partnership business entities. First, these profits or losses of the partnership are assessed according to the ...
IR35
IR35 is the United Kingdom tax legislation designed to tax "disguised employment" at a rate similar to employment. In this context, "disguised employees" means workers who receive payments from a clie...
Partnership taxation (USA)
The rules governing partnership taxation, for purposes of the U.S. Federal income tax, are codified according to Subchapter K of Chapter 1 of the U.S. Internal Revenue Code (Title 26 of the United Sta...
Partnership taxation (USA) - Wikipedia
Formulary apportionment
Formulary apportionment is a method of allocating profit earned (or loss incurred) by a corporation or corporate group to a particular tax jurisdiction in which the corporation or group has a taxable ...
Partnership taxation
Partnership taxation is the concept of taxing a partnership business entity. Many jurisdictions regulate partnerships and the taxation thereof differently.
Many common law jurisdictions apply a c...
Thin capitalisation
A company is said to be thinly capitalised when its capital is made up of a much greater proportion of debt than equity, i.e. its gearing, or leverage, is too high. This is perceived to create problem...