BUSINESS TAX THEORY

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CD RISKS

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RISK 3

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Economy has big impact on property and land

Risk varies and can't be predicted

High risk investment in short term due to fluctuating values

Virtually risk free, government backed

Unsecured

Prices of shares fluctuate and could become worthless if Company fails

Early withdrawal results in high penalties

If Company fails could lose investment

Generally low risk

Don't pay interest and return is low

Can incur high penalties if withdraw early or often

No guarantees of rent