Tax ideas, ordered for learning
Introductory articles on the concepts, processes, and documents that appear when studying taxes. Each guide offers a general explanation and points out where local rules may vary.
Direct and indirect taxes
How to distinguish two major ways of taxing income, wealth, and consumption without losing sight of who bears the cost.
GUIDE 02 · CONCEPTSSubject, object, base, and rate
Four conceptual pieces to understand how a tax is configured and how an amount is reached.
GUIDE 03 · CONCEPTSRent, income, and gains
A guide to separate receipts, yields, and net results when studying income taxation.
GUIDE 04 · CONCEPTSDeductions, exemptions, and credits
Three distinct mechanisms that can modify a tax obligation and should not be confused.
GUIDE 05 · CONCEPTSWithholdings and advance payments
What tax advances mean and how they relate to the final calculation of the period.
GUIDE 06 · CONCEPTSConsumption tax and value-added tax
General principles of taxes that accompany operations of goods and services.
GUIDE 07 · CONCEPTSSelf-employed and independent professionals
General aspects of fiscal organization for those who generate income on their own.
GUIDE 08 · CONCEPTSSmall business obligations
An introductory map of records, filings, and controls for small business activities.
GUIDE 09 · CONCEPTSFilings and tax calendar
How to prepare tax information in an orderly way without assuming universal dates.
GUIDE 10 · CONCEPTSFiscal records and documentation
Principles for keeping evidence that allows explaining income, expenses, and calculations.
GUIDE 11 · CONCEPTSTax residency and international obligations
General factors that may influence when a person lives, works, or maintains income in more than one territory.
GUIDE 12 · CONCEPTSAgreements to avoid double taxation
What international tax agreements seek and why their application depends on the case.
GUIDE 13 · CONCEPTSOversight, requirements, and audits
What to do in an organized manner when facing a review or request for tax information.
GUIDE 14 · CONCEPTSInterest, surcharges, and penalties
General differences between costs for delay and consequences associated with non-compliance.
GUIDE 15 · CONCEPTSAdministrative appeals and corrections
General guidance to understand how to review a submitted figure or a tax decision.