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INTERNATIONAL - European Union: Taxation at source must take into account non-resident taxpayer's domestic costs

The rate of interest is usually set in percentage terms; it may be fixed, which means it is the same for the whole duration of the loan, or variable, which means it is determined with reference to changing parameters that are set by objective, impartial criteria. For example, Euribor is an average quotation for variable rates calculated using objective criteria in the EU financial markets; while I.R.S. (interest instalments swap) is the financial reference parameter for establishing the cost

One of the essential elements in the negotiation of a home loan is the delay allowed for  repayment of the capital, i.e. the duration. In general terms, one may say that the longer the duration of a home loan the lower the amount of each repayment instalment, which gives the borrower more breathing space; all this, however, means paying overall a larger amount in  interest, precisely because the capital is repaid more slowly. The practice also is that a longer duration

A conveyance differs substantially from an exchange, a donation or a division. In an exchange, there is the reciprocal transfer of certain properties from one owner to another: basically, this means one property is exchanged for another but the exchange may also be accompanied by the passing of a sum of money as a balance if there is a difference in value between the properties exchanged. In a donation, there is always, as in the conveyance, the transfer of real estate, but there is no