Hedging and Payroll tax: Difference between pages

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1.
Taxes imposed on employers and employees, usually calculated as a percentage of taxable wages or salary, and collected by the employer on behalf of the tax authority.


Traditionally, hedging referred to the process whereby a firm uses financial instruments (such as forward contracts, futures contracts or options) or other techniques to reduce the impact of fluctuations in such factors as the market price of credit, foreign exchange rates, or commodity prices on its profits or corporate value.


Other techniques included operational or structural responses, for example re-locating manufacturing or assembly to align the currencies of costs with revenues.
==See also==
* [[Authority]]
* [[Direct tax]]
* [[National Insurance ]]
* [[Pay as you earn]]
* [[PAYE]]
* [[Tax ]]


Following such successful structuring, the organisation may then be said to be 'naturally' hedged.
[[Category:Accounting,_tax_and_regulation]]
 
 
2.
 
The application of hedging techniques was then extended to the management of many other risks including, for example, inflation and longevity risk arising in pension funds.
 
 
== See also ==
* [[Arbitrage]]
* [[Authorisation]]
* [[Covering]]
* [[Deal contingent forward]]
* [[Delta hedging]]
* [[Effective]]
* [[Foreign exchange forward contract]]
* [[Futures]]
* [[Guide to risk management]]
* [[Hedge accounting]]
* [[Hedge fund]]
* [[Interest rate guarantee]]
* [[Macro hedging]]
* [[Option]]
* [[Outturn]]
* [[Overhedging]]
* [[Pre-hedging]]
* [[Pre-settlement risk]]
* [[Reduce]]
* [[Risk response]]
* [[Speculation]]
* [[Transfer]]
* [[Uncovered]]
* [[Underhedging]]
* [[Warehousing]]
 
 
===Treasurer articles===
 
*[[Media:2015_05_May_-_The_devil_is_in_the_detail.pdf| The devil is in the detail, 2015]]
 
*[http://www.treasurers.org/node/8925 Harness your hedges, April 2013]
 
*[http://www.treasurers.org/node/689 Interest rate hedging: demand the proof, 2008]
 
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]

Latest revision as of 21:45, 23 December 2022

Taxes imposed on employers and employees, usually calculated as a percentage of taxable wages or salary, and collected by the employer on behalf of the tax authority.


See also