Examlex
"Shoulder spying" is used in public or semi-public settings when individuals gather information they are not authorized to have by looking over another individual's shoulder or viewing the information from a distance. _________________________
Separate Return Method
A tax filing approach where subsidiaries file their tax returns separately from the parent company, often used in jurisdictions allowing or requiring such filings.
Tax-Free Business Combination
A merger or acquisition in which no tax is payable by either the acquiring or target company.
Goodwill
An intangible asset that arises when a business is acquired for more than the fair value of its net identifiable assets.
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