Corporate taxation

thumb|380px|An asset depreciation at 15% per year over 20 years

resultant amount after accounting for the sum or difference of two or more variables

fixed place of business

accounting asset/liability representing future tax due

political catchphrase

higher tax rate on profits that result from a sudden windfall gain

special low corporate tax regime on intangible assets

proposed international tax scheme

In accounting, a deferral is any account where the income or expense is not recognised until a future date.

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