What is the main purpose of a double tax agreement (DTA)?

Double Tax Agreements

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Business
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University
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Easy
D I
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14 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
To ignore territorial double taxation
To complicate territorial double taxation
To minimize territorial double taxation
To maximize territorial double taxation
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What does a double tax agreement (DTA) cover?
Objectives of DTA
Issue of 'Dual Tax Residence'
Principles of DTA
All of the above
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What is the significance of a Permanent Establishment (PE) in a DTA?
It determines which country has the right to tax a particular income
It eliminates the need for taxation
It increases the tax rates for business income
It has no significance in a DTA
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What is the concept of 'dual tax residence'?
When a taxpayer is a tax resident in two different countries
When a taxpayer is a tax resident in one country
When a taxpayer is a tax resident in three different countries
When a taxpayer is not a tax resident in any country
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What is the main objective of a double tax agreement (DTA)?
To complicate tax matters
To promote tax evasion
To increase the tax rates for taxpayers
To relieve taxpayers from the burden of double taxation
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What is 'treaty shopping' in the context of double tax agreements?
The practice of searching for a suitable country to take advantage of treaty benefits
The practice of avoiding all tax treaties
The practice of ignoring tax treaties
The practice of promoting tax evasion
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What is the main purpose of the 'preferential tests' in the context of 'dual tax residence'?
To complicate tax matters
To determine the correct DTA to be applied by the taxpayer
To increase the tax rates for taxpayers
To promote tax evasion
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