OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to ...
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OECD - 2010
Provisions for expenses incurred to generate income This category includes the tax provisions that reduce taxable income by the actual expenses incurred in generating that income; for example, economic depreciation of capital investment and reliefs for “reasonable” work-related expenses. Reliefs for reasonable costs ...


Comprehensive Financial Accounting XI
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Expenses are voluntarily incurred to generate income". 15. Expenditure Expenditure is the amount of resources consumed. It is long term in nature. It is the benefit to be derived in future. It is the amount spent for the purchase of assets. Expenditures can be made through cash, or exchanged for other assets or commodities ...
Federal Income Taxation - Результат из Google Книги
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Richard Schmalbeck, ‎Lawrence Zelenak, ‎Sarah B. Lawsky - 2015 - ‎Law
This category manifests a fundamental principle of taxation: that a person's taxable income should not include the cost of producing that income.... The test by which “personal” travel expenses subject to tax under section 262 are distinguished from those costs of travel necessarily incurred to generate income is embodied in ...

The Report: Oman 2007 - Страница 159 - Результат из Google Книги
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Sponsorship fees are restricted to 5% of taxable income in taxation computations. Commission paid to an authorised agent of a non-Omani insurance company operating through an independent approved agent, is limited to 25% of the net premium retained. Expenses or costs that have been incurred to generate income ...