税务

• IRS Publication 523

  A document published by the Internal Revenue Service (IRS) that outlines the tax rules a...

  税务 2021-06-19
  

• Physical-Presence Test

  Similar to the bona fide foreign residence test, the physical-psence test allows taxpaye...

  税务 2021-06-19
  

• Personal-Service Activity

  Any business enterprise with the primary purpose of providing personal services. Persona...

  税务 2021-06-19
  

• Bilateral Tax Agreement

  An arrangement between two jurisdictions that mitigates the problem of double taxation t...

  税务 2021-06-19
  

• Regressive Tax

  A tax that takes a larger percentage from low-income people than from high-income people...

  税务 2021-06-19
  

• Underwithholding

  Inadequate withholding of taxes from wages or other income during the year. Underwithhol...

  税务 2021-06-19
  

• Formal Tax Legislation

  The steps required to propose a new tax law or a change to an existing one. The process ...

  税务 2021-06-19
  

• Relationship Test

  One of several tests that a person must pass in order to be claimed as a dependent on so...

  税务 2021-06-19
  

• Filing Status

  A category that defines the type of tax return form an inpidual will use. Filing status ...

  税务 2021-06-19
  

• Tax-Free Savings Account - TFSA

  An account that does not charge taxes on any contributions, interest earned, pidends or ...

  税务 2021-06-19