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What is the primary focus of international tax law?
What is the primary focus of international tax law?
- Taxable matter
- Economic policy
- Legislative sovereignty (correct)
- Sovereignty of States
What are the criteria most often used to 'justify' taxation?
What are the criteria most often used to 'justify' taxation?
- Residence, establishment
- Citizenship, nationality, incorporation (correct)
- Source of income
- Functions
What is meant by the term 'imperium' in the context of international taxation?
What is meant by the term 'imperium' in the context of international taxation?
- Sovereignty of States
- Territorial tests
- Power to command (correct)
- Taxable matter
What is the difference between double juridical taxation and economic double taxation?
What is the difference between double juridical taxation and economic double taxation?
What is the main limitation on the sovereignty of a State in the context of international taxation?
What is the main limitation on the sovereignty of a State in the context of international taxation?
In the context of international tax law, what is the significance of the sovereignty of States?
In the context of international tax law, what is the significance of the sovereignty of States?
What combination of criteria is most often used to 'justify' taxation in the context of international multiple taxation?
What combination of criteria is most often used to 'justify' taxation in the context of international multiple taxation?
What is the primary focus of international tax law according to the given text?
What is the primary focus of international tax law according to the given text?
What is the main difference between double juridical taxation and economic double taxation?
What is the main difference between double juridical taxation and economic double taxation?
What is meant by the term 'power to command' in the context of international tax law?
What is meant by the term 'power to command' in the context of international tax law?
In the context of international tax law, which of the following is NOT a criteria most often used to 'justify' taxation?
In the context of international tax law, which of the following is NOT a criteria most often used to 'justify' taxation?
What is the primary difference between double juridical taxation and economic double taxation in the context of international taxation?
What is the primary difference between double juridical taxation and economic double taxation in the context of international taxation?
What is the significance of the sovereignty of States in international tax law?
What is the significance of the sovereignty of States in international tax law?
What combination of criteria is most often used to 'justify' taxation in the context of international multiple taxation?
What combination of criteria is most often used to 'justify' taxation in the context of international multiple taxation?
What is meant by the term 'power to command' in the context of international tax law?
What is meant by the term 'power to command' in the context of international tax law?
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