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Introduction to International Taxation

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Questions and Answers

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?

Residence, establishment

Citizenship, nationality, incorporation (correct)

Source of income

Functions

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?

Combination of criteria used for taxation Signup and view all the answers

What is the main limitation on the sovereignty of a State in the context of international taxation?

Sovereignty of other states Signup and view all the answers

In the context of international tax law, what is the significance of the sovereignty of States?

Sovereignty of a State is limited by the sovereignty of other States, restricting its enforcement of legislation within its territory only. Signup and view all the answers

What combination of criteria is most often used to 'justify' taxation in the context of international multiple taxation?

Citizenship, residence, and source of income (territorial nexus) Signup and view all the answers

What is the primary focus of international tax law according to the given text?

Combination of criteria to 'justify' taxation and resolving international multiple taxation Signup and view all the answers

What is the main difference between double juridical taxation and economic double taxation?

Double juridical taxation occurs when two countries tax the same income without a tax treaty, while economic double taxation refers to the taxation of income and assets at both corporate and shareholder levels. Signup and view all the answers

What is meant by the term 'power to command' in the context of international tax law?

It refers to the unlimited authority of a State to enforce its legislation within its territory only. Signup and view all the answers

In the context of international tax law, which of the following is NOT a criteria most often used to 'justify' taxation?

Nationality (political nexus) Signup and view all the answers

What is the primary difference between double juridical taxation and economic double taxation in the context of international taxation?

Double juridical taxation occurs when two countries claim the right to tax the same income while economic double taxation occurs when the tax rate is applied twice on the same income. Signup and view all the answers

What is the significance of the sovereignty of States in international tax law?

It enables States to determine their own tax rates and exemptions without external influence. Signup and view all the answers

What combination of criteria is most often used to 'justify' taxation in the context of international multiple taxation?

Citizenship, residence, and source of income Signup and view all the answers

What is meant by the term 'power to command' in the context of international tax law?

The authority of a State to enforce its legislation within its territory only. Signup and view all the answers

Introduction to International Taxation

Choose a study mode

Podcast

Questions and Answers

What is the primary focus of international tax law?

What are the criteria most often used to 'justify' taxation?

What is meant by the term 'imperium' in the context of international 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?

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 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 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?

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 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?

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