tax asset(Current tax assets and liabilities are measured at the amount expected to be paid to (recovered from) taxation authorities, using the rates/laws that have been ... Alexander Demidov)
tax-filing requirements(The concern with the new tax-filing requirements is that they would also apply to what’s known as “bare trusts,” in which the trustee can only act at the direction of the beneficiary, with no independent powers or responsibility over the property. (Globe and Mail)ART Vancouver)
