This means that migrants from the UK may have to take into account two or three tax laws: UK tax legislation; The other country`s tax laws; Double taxation agreement between the UK and the other country. TANGIBLE PROPERTY – Physical property, z.B. personal property, property that differs from intangible property. TARIFF — As a general rule, the term “customs” refers to a list (schedule) or a system of taxes (taxes, customs duties, taxes) that are collected by countries for trade transactions (especially imports). FISCALITY — The OECD`s definition of a tax is a mandatory unpaid payment to the government. TAXABLE BASE — The thing or amount to which the tax rate applies, for example. B business income, personal income, real estate. TAXABLE EVENT – A term used to define an event that relates to a person`s tax liability. TAXABLE PERIOD — Taxes are collected by reference to a period known as a “taxable period.” Tax year TAXABLE YEAR — The period (usually 12 months) during which a person`s or adity`s tax liability is calculated. TAX AGENT — a term that refers to a tax advisor who assists the subject in fulfilling his or her statutory obligations.
FISCAL-AVOIDANCE – See: Tax evasion BEI SOURCE — See: Tax Administration at source — The body responsible for managing the tax legislation of a country or regional or local authority. TAX BASE — Taxable base BASE BASE – a term used in the United States to refer to an amount representing the taxpayer`s investment in an asset. IMPITBILL — Bill on a tax issue that, after approval from a country`s government, will be submitted to parliamentary debate. IMPÔT-BURDEN — For public financial purposes, the tax burden or tax rate is calculated in a country by calculating total taxes for a given fiscal year in fraction or percentage of gross national product (GNP) or national income for that year. TAX CLEARANCE CERTIFICATE — the document issued to a taxpayer by the tax authorities attesting that the taxpayer has paid all taxes earned or is not subject to any tax. In some countries, a tax certificate must be presented before a person can leave the country. FISCAL CONFORMITY — The degree to which a taxpayer respects (or does not comply with) his or her country`s tax rules, z.B. by filing income, filing a tax return and paying tax due in a timely manner. TAX DEPOSIT CERTIFICATE — The certificate offered for sale in the United States for those subject to income or corporations, etc. The tax obligation can be paid by cashing in the bail certificate.