|
Tax Exemption
Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items. Examples include exemption of charitable organizations from property taxes and income taxes, veterans, and certain cross-border or multi-jurisdictional scenarios. Tax exemption generally refers to a statutory exception to a general rule rather than the mere absence of taxation in particular circumstances, otherwise known as an exclusion. Tax exemption also refers to removal from taxation of a particular item rather than a deduction. International duty free shopping may be termed "tax-free shopping". In tax-free shopping, the goods are permanently taken outside the jurisdiction, thus paying taxes is not necessary. Tax-free shopping is also found in ships, airplanes and other vessels traveling b ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Charitable Organizations
A charitable organization or charity is an organization whose primary objectives are philanthropy and social well-being (e.g. educational, religious or other activities serving the public interest or common good). The legal definition of a charitable organization (and of charity) varies between countries and in some instances regions of the country. The regulation, the tax treatment, and the way in which charity law affects charitable organizations also vary. Charitable organizations may not use any of their funds to profit individual persons or entities. (However, some charitable organizations have come under scrutiny for spending a disproportionate amount of their income to pay the salaries of their leadership). Financial figures (e.g. tax refund, revenue from fundraising, revenue from sale of goods and services or revenue from investment) are indicators to assess the financial sustainability of a charity, especially to charity evaluators. This information can impact a chari ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Philistine
The Philistines ( he, פְּלִשְׁתִּים, Pəlīštīm; Koine Greek (LXX): Φυλιστιείμ, romanized: ''Phulistieím'') were an ancient people who lived on the south coast of Canaan from the 12th century BC until 604 BC, when their polity, after having already been subjugated for centuries by the Neo-Assyrian Empire, was finally destroyed by King Nebuchadnezzar II of the Neo-Babylonian Empire. After becoming part of his empire and its successor, the Persian Empire, they lost their distinct ethnic identity and disappeared from the historical and archaeological record by the late 5th century BC.. The Philistines are known for their biblical conflict with the Israelites. Though the primary source of information about the Philistines is the Hebrew Bible, they are first attested to in reliefs at the Temple of Ramses III at Medinet Habu, in which they are called (accepted as cognate with Hebrew ); the parallel Assyrian term is , , or . Etymology The English term ' ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Estate Tax
An inheritance tax is a tax paid by a person who inherits money or property of a person who has died, whereas an estate tax is a levy on the estate (money and property) of a person who has died. International tax law distinguishes between an estate tax and an inheritance tax—an estate tax is assessed on the assets of the deceased, while an inheritance tax is assessed on the legacies received by the estate's beneficiaries. However, this distinction is not always observed; for example, the UK's "inheritance tax" is a tax on the assets of the deceased, and strictly speaking is therefore an estate tax. For historical reasons, the term death duty is still used colloquially (though not legally) in the UK and some Commonwealth countries. For political, statutory and other reasons, the term death tax is sometimes used to refer to estate tax in the United States. Varieties of inheritance and estate taxes * Belgium, droits de succession or erfbelasting (Inheritance tax). Collected at ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Formulary Apportionment
Formulary apportionment, also known as unitary taxation, is a method of allocating profit earned (or loss incurred) by a corporation or corporate group to a particular tax jurisdiction in which the corporation or group has a taxable presence. It is an alternative to separate entity accounting, under which a branch or subsidiary within the jurisdiction is accounted for as a separate entity, requiring prices for transactions with other parts of the corporation or group to be assigned according to the arm's length standard commonly used in transfer pricing. In contrast, formulary apportionment attributes the corporation's total worldwide profit (or loss) to each jurisdiction, based on factors such as the proportion of sales, assets or payroll in that jurisdiction. When applied to a corporate group, formulary apportionment requires combined reporting of the group's results. The parent and all of its subsidiaries are viewed as though they were a single entity (''unitary combination''), ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
International Tax
International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the case may be. Governments usually limit the scope of their income taxation in some manner territorially or provide for offsets to taxation relating to extraterritorial income. The manner of limitation generally takes the form of a territorial, residence-based, or exclusionary system. Some governments have attempted to mitigate the differing limitations of each of these three broad systems by enacting a hybrid system with characteristics of two or more. Many governments tax individuals and/or enterprises on income. Such systems of taxation vary widely, and there are no broad general rules. These variations create the potential for double taxation (where the same income is taxed by different countries) and no taxation (where income is not taxed by any country). Income tax systems m ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tekalif-i Orfiye
Tekalif-i örfiye was a type of taxation in the Ottoman Empire. Tekalif-i orfiye was a blanket terms for several different ad hoc charges which were, initially, extraordinary taxes raised in war-time. They were variously paid in cash or in kind, and rates could vary (to an extent), depending on the community's ability to pay. By the time of the Tanzimat reforms, tekalif-i orfiye included ninety different excise taxes. Tekalif dues became high in the 17th century. However, the Ottoman Empire's complex web of tax exemptions also touched on tekalif; taxpayers could be exempted for public service (for instance, by running a hostel for pilgrims), and sometimes a district's could be exempted due to exceptional hardship (for instance, if the district had already paid heavily towards other taxes, or been ravaged by warfare). Some Janissaries were exempted from tekalif-i orfiye although Janissary status could be effectively hereditary rather than a real military role. A muafname might e ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Avarız
Avarız was a property tax in the Ottoman Empire, an annual cash tax paid by households registered in a defter.Taylor, M., 2010. Some Figures for the Urban and Rural Populations of Damascus Province in the Late Seventeenth Century. Osmanlı Araştırmaları, 35(35). pp.215-216 History In early Ottoman history, the state depended on the timar system of feudal dues; but over time - especially due to the need to hire professional soldiers rather than peasants serving a feudal military obligation - more emphasis was placed on cash taxes, and avarız took over from the timar system. Avarız began in the late fifteenth century. Initially, nüzül was seen as an alternative to avarız; nuzul was (in principle) a payment of food, in kind. In times of war, villages might be required to supply food to army supply points, or they might be required to supply cash; but never both. Over time, this relationship changed, and both might be demanded (whilst nüzül also became a cash tax). Det ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Joan Of Arc
Joan of Arc (french: link=yes, Jeanne d'Arc, translit= an daʁk} ; 1412 – 30 May 1431) is a patron saint of France, honored as a defender of the French nation for her role in the siege of Orléans and her insistence on the coronation of Charles VII of France during the Hundred Years' War. Stating that she was acting under divine guidance, she became a military leader who transcended gender roles and gained recognition as a savior of France. Joan was born to a propertied peasant family at Domrémy in northeast France. In 1428, she requested to be taken to Charles, later testifying that she was guided by visions from the archangel Michael, Saint Margaret, and Saint Catherine to help him save France from English domination. Convinced of her devotion and purity, Charles sent Joan, who was about seventeen years old, to the siege of Orléans as part of a relief army. She arrived at the city in April 1429, wielding her banner and bringing hope to the demoralized Frenc ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Charles VII Of France
Charles VII (22 February 1403 – 22 July 1461), called the Victorious (french: le Victorieux) or the Well-Served (), was King of France from 1422 to his death in 1461. In the midst of the Hundred Years' War, Charles VII inherited the throne of France under desperate circumstances. Forces of the Kingdom of England and the duke of Burgundy occupied Guyenne and northern France, including Paris, the most populous city, and Reims, the city in which French kings were traditionally crowned. In addition, his father, Charles VI, had disinherited him in 1420 and recognized Henry V of England and his heirs as the legitimate successors to the French crown. At the same time, a civil war raged in France between the Armagnacs (supporters of the House of Valois) and the Burgundian party (supporters of the House of Valois-Burgundy, which was allied to the English). With his court removed to Bourges, south of the Loire River, Charles was disparagingly called the "King of Bourges", because the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Domrémy-la-Pucelle
Domrémy-la-Pucelle (, ; german: Remshausen) is a commune in the Vosges department in Grand Est in northeastern France. The village, originally named Domrémy, is the birthplace of Joan of Arc. It has since been renamed ''Domrémy-la-Pucelle'' after Joan's nickname, ("the Maid of Orléans"). Geography Domrémy is positioned along the Upper Meuse Valley, north of the town of Coussey. The village land includes a small wooded hill to the west of the houses, which rises to a height of 407 metres (1335'), known as the Domrémy Wood. This overlooks the small adjacent settlement of Les Roises. History Domrémy and Greux were exempted from taxes "forever" by Charles VII in 1429. It was the sole request made of the king by Joan of Arc when Charles asked her how he could show her his appreciation for seeing him crowned; Joan felt that taxes burdened the villagers. Moreover, he wished to do a good deed for her success in fighting the English during the Hundred Years' War. Taxes ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
St Martin Of Tours
Martin of Tours ( la, Sanctus Martinus Turonensis; 316/336 – 8 November 397), also known as Martin the Merciful, was the third bishop of Tours. He has become one of the most familiar and recognizable Christian saints in France, heralded as the patron saint of the Third Republic, and is patron saint of many communities and organizations across Europe. A native of Pannonia (in central Europe), he converted to Christianity at a young age. He served in the Roman cavalry in Gaul, but left military service at some point prior to 361, when he became a disciple of Hilary of Poitiers, establishing the monastery at Ligugé. He was consecrated as Bishop of Caesarodunum (Tours) in 371. As bishop, he was active in the suppression of the remnants of Gallo-Roman religion, but he opposed the violent persecution of the Priscillianist sect of ascetics. His life was recorded by a contemporary hagiographer, Sulpicius Severus. Some of the accounts of his travels may have been interpolated into hi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
