Tax Video Library

The video explains the guiding principles of income taxation and its social and economic goals.

The video explains different types of taxes and how they can be classified.

The video explains what an ideal tax system would look like and its underlying principles of taxation.

The video explains the core elements of a tax, namely the tax base and the tax rate thereby distinguishing between different types of tax rates.

The video explains different methods of collecting income taxes, namely, tax assessment through tax returns and taxation at source via withholding taxes.

The video explains the taxation of a business conducted in the legal form of a sole proprietorship.

The video explains the taxation of a business conducted in the legal form of a corporation.

The video explains the taxation of a business conducted in the legal form of a partnership.

The video explains the tax treatment of a subsidiary located domestically or abroad.

The video explains the tax treatment of a permanent establishment located domestically or abroad.

The video explains the concept of group taxation and the differences from the separate entity approach.

The video explains the taxation of intercompany dividends.

The video provides an overview of different corporate tax systems.

The video provides an overview of corporate tax systems that avoid double taxation of a corporation and its shareholders.

The video provides an overview of corporate tax systems that reduce double taxation of a corporation and its shareholders.

The video explains the concept of local business taxation, the computation of local business profits and the rationale behind the differences in local tax rates.

The video explains the relation between tax accounting and financial accounting. It focuses on important modifications and adjustments for tax purposes.

The video explains the tax treatment of losses.

The video explains the taxation of capital gains and potentially applicable preferential treatments.

The video explains the concept of deferred taxes that accounts for timing differences between recognizing income and expenses for accounting and tax purposes.

The video provides an overview of the taxation of cross-border investments.

The video explains the tax credit method as a means of avoiding or reducing international double taxation.

The video explains the exemption method as a means of avoiding international double taxation.

The video explains two neutrality principles in international taxation, namely, capital import neutrality (CIN) and capital export neutrality (CEN), and how these can be established by double taxation relief methods.

The video explains the purpose and function of a tax treaty.

The video provides an overview of the three main tax strategies – tax planning, tax avoidance and tax evasion – and evaluates their legality and legitimacy.

The video explains the concept of net present value (NPV) for assessing corporate investment decisions.

The video explains the impact of taxes on the net present value (NPV) and the consequences for corporate investment decisions.

The video provides an overview of the basic financing options available to a business.

The video explains the tax implications of equity financing.

The video explains the tax implications of debt financing.

The video explains the role of intercompany transactions and transfer pricing in tax planning.