Double Tax Agreements

Double Tax Agreements

University

14 Qs

quiz-placeholder

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Double Tax Agreements

Double Tax Agreements

Assessment

Passage

Business

University

Easy

Created by

D I

Used 1+ times

FREE Resource

14 questions

Show all answers

1.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

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

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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