Examlex
The residence of seller rule is used in determining the sourcing of all gross income and deductions of a U.S. multinational business.
Optimistic Bias
The tendency to believe that we are less likely to experience negative events compared to others.
Anchoring
Anchoring refers to the cognitive bias where an individual relies too heavily on an initial piece of information (anchor) when making decisions.
Stereotyping Heuristic
A cognitive shortcut that involves making judgments about an individual based on generalized beliefs about the group to which they belong.
Availability Heuristic
A mental shortcut used when judging the frequency or probability of events based on how easily examples come to mind.
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