Tag: Taxation

Jurisprudence of Taxation refers to the theoretical and philosophical understanding of tax laws, principles, and practices. It explores the legal, ethical, and societal aspects of taxation, providing [Read More...]

What is Effective Tax Rate (ETR)? The Effective Tax Rate (ETR) measures the percentage of a company's pre-tax income that it pays in taxes. Unlike the statutory tax rate, which is the legal tax rate [Read More...]

A Statutory Audit Report in Nepal is a mandatory report issued by a licensed auditor after reviewing a company's financial statements to ensure compliance with the legal and regulatory requirements [Read More...]

Uncertainty over Income Tax Treatment arises when there is doubt about how a specific tax position or transaction will be interpreted or treated under the applicable tax laws by tax authorities. This [Read More...]

Transfer pricing harmonization refers to the efforts to align transfer pricing rules and regulations across different countries. This is important because it can help to reduce double taxation and [Read More...]

Arm's length pricing requires transactions between related companies to be priced as if they were between unrelated parties to prevent tax avoidance. Examples of arm's length pricing: A parent [Read More...]