A record of the details of a purchase or acquisition of a security. For a trader or investor, tax lots...

A form of fraudulent tax evasion in which a firm intentionally attempts to conceal its true taxes by following deceptive...

A tax that an entity has to pay when it decides to untaint its “tainted” share capital account. A share...

It stands for capital gain tax; a tax that an entity pays on capital gains- that is, gains arising from...

A tax that an entity pays on capital gains- that is, gains arising from selling an asset/ investment that has...

A bond swap that aims to contain the effect of increasing interest rates on a portfolio by selling a bond...

The amount (on an entity's books) that is attributed to a liability for tax purposes. It constitutes the carrying amount...

The amount (on an entity's books) that is attributed to an asset for tax purposes. This amount will be deductible...

For an asset, it is the amount (on an entity's books) that is attributed to it for tax purposes. Likewise,...

A tax deduction that an entity claims for the natural wear and tear of its assets (tangible assets) over their...