Origin rule


 

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Origin rule

See rules of origin.



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Origin principle

Origin principle

The principle in international taxation that value added taxes be kept only by the country where production takes place. Under the origin principle, value added taxes are not collected on imports and not rebated on exports. Contrasts with the destination principle.


Original maturity

Original maturity

Maturity at issue. For example, a five-year note has an original maturity of five years; one year later it has a maturity of four years.


Original margin

Original margin

The margin needed to cover a specific new position. Related: Margin, security deposit (initial).


Originator

Originator

A bank, savings and loan, or mortgage banker that initially made a mortgage loan that is part of a pool. Also, an investment bank that has worked with the issuer of a new securities offering from the beginning and is usually appointed manager of the underwriting syndicate.


Country of origin

Country of origin

The country in which a good was produced, or sometimes, in the case of a traded service, the home country of the service provider.


Further Suggestions

Rules of origin
Original Issue Discount securities (OIDS)
Original face value
Origination Fee
Origination
Certificate of Origin
Original issue discount debt (OID debt)


 
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