Capital allowances is the practice of allowing tax payers to get tax relief on capital expenditure by allowing it to be deducted against their annual taxable...

Capital Cost Allowance (CCA) is the means by which Canadian businesses may claim depreciation expense for calculating taxable income under the Income Tax...

had replacement BEPS tools in Ireland, the Single Malt (2014), and Capital Allowances for Intangible Assets (CAIA) (2009): Single malt is almost identical...

Revenue Claiming capital cost allowance (CCA). UK Business Link (a government site) Capital allowances: the basics. UK HMRC Capital Allowances Manual and Help...

invest. The Capital Consumption Allowance (CCA) is the portion of the gross domestic product (GDP) which is due to depreciation. The Capital Consumption...

Development Capital Allowances, also known as RDAs, are a tax relief for businesses in the United Kingdom. They provide a 100 per cent first year capital allowance...

The Capital Allowances Act 2001 is an Act of the Parliament of the United Kingdom that governs how capital allowances are deducted from income taxable...

method (percentage depletion) of claiming the allowance makes it possible to write off more than the whole capital cost of the asset. Two methods of depletion...

Netherlands); or Capital allowance BEPS tools that allow IP assets to be written off against taxes in the jurisdiction (i.e. Apple's 2015 capital allowances for intangibles...

Acceptance of Irish capital allowance charges in the GILTI calculation. Ireland's most powerful BEPS tool is the capital allowances for intangible assets...