Concepedia

Balancing Allowances

Balancing Allowance is a tax adjustment mechanism within capital allowances that permits a taxpayer to claim additional deduction when the written-down value of a pooled asset class is reduced to zero due to the disposal of assets for less than their remaining tax written-down value.

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Parents

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Authors

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  1. CB
    Conor Byrne

    University of Iceland, Iceland

    1 publications · 10 citations

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  2. MO
    Maartje Oostdijk

    Stockholm University, Sweden

    1 publications · 10 citations

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  3. PJ
    Pamela J. Woods

    University of Iceland, Iceland

    1 publications · 10 citations

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  4. GS
    Gunnar Stefánsson

    University of Iceland, Iceland

    1 publications · 10 citations

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  5. MJ
    Maria J. Santos

    University of Zurich, Switzerland

    1 publications · 10 citations

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Institutions

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  1. University of Iceland

    Reykjavik, Iceland

    1 publications

    10 citations

  2. Marine and Freshwater Research Institute

    Hafnarfjordur, Iceland

    1 publications

    10 citations

  3. Stockholm University

    Stockholm, Sweden

    1 publications

    10 citations

  4. University of Zurich

    Zurich, Switzerland

    1 publications

    10 citations

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  1. Proceedings of the National Academy of Sciences

    PNAS · 1 publications · 10 citations

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