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Accounting income method (AIM)

Common Reporting Standard (CRS)

Excluded entities and accounts

AEOI participating jurisdictions

COVID-19 variations

Depreciation

General depreciation rates

Provisional depreciation rates

Disaster-related events

Financial arrangements (accruals)

General

Special

Application and processing fees

Foreign currency

Branches

CFCs and FIFs

Foreign residential rental properties

International taxation

Controlled foreign companies (CFCs)

Disclosure exemptions

Foreign investment funds (FIFs)

Livestock

National average market values

National standard costs  

Standard-cost household service

Boarding service providers

Childcare providers

Home-share care providers

Short-stay accommodation

Miscellaneous determinations

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