Cross-border tax terms — I

Each entry answers two questions — what the term picks out, and what changes once it applies. Neither answer needs a number, and a number in a definition tends to outlive its accuracy.

Cross-border vocabulary is mostly a record of disagreement. Two countries look at one arrangement and classify it differently, and the gap between the classifications is where the double tax, or the unintended relief, actually lives. Every entry closes with the filings it touches, because a definition you cannot attach to a form is not yet useful.

Recognising a term like this in your own paperwork is the useful skill. Working out which side of it you fall on is a short call. Every page here carries the name of the person who reviewed it and the date they did.

• Interquartile range — The middle half of a set of comparable results, commonly used as the acceptable range in a transfer-pricing analysis.
• Implicit support — The benefit a group member gets from mere association with the group.
• Input tax credit — Recovery of tax paid on business inputs.
• Importer of record — The party legally responsible for an import, and therefore the party that can recover the import tax.

What the I entries have in common

4 terms begin with I. The term below is defined in full on its own page, alongside the filings it governs and the fee for dealing with them. Three to start with: Interquartile range, Implicit support and Input tax credit.

Nearby letters

H — 4 terms · J — 2 terms. The full A–Z lists all 297 terms in one place.

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