16 Questions
The OECD tax convention provides a bilateral model, is a multilateral convention on double taxation feasible/allowed in the current international scenario?
yes
The Model Convention main objectives are to avoid double taxation and to prevent fiscal evasion, indicate in the list below the other possible objectives:
Certainty of tax treatment to investors
The Model Convention main objectives are to avoid double taxation and to prevent fiscal evasion, indicate in the list below the other possible objectives:
Exchange of information
The Model Convention main objectives are to avoid double taxation and to prevent fiscal evasion, indicate in the list below the other possible objectives:
Tax credit/relief
The Model Convention main objectives are to avoid double taxation and to prevent fiscal evasion, indicate in the list below the other possible objectives:
Prevent tax discrimination
The Model Convention main objectives are to avoid double taxation and to prevent fiscal evasion, indicate in the list below the other possible objectives:
To promote investment & mutual relation
The Model Convention main objectives are to avoid double taxation and to prevent fiscal evasion, indicate in the list below the other possible objectives:
Allocating taxing jurisdiction
The Model Convention main objectives are to avoid double taxation and to prevent fiscal evasion, indicate in the list below the other possible objectives:
Easing in recovery of tax dues
To what type of taxes does the model convention apply?
On business income
To what type of taxes does the model convention apply?
On capital
To what type of taxes does the model convention apply?
Shipping and air transport
To what type of taxes does the model convention apply?
Real estate
The value of the Protocol annex to the Conventions
It is an integral part of the treaty, binding for the contracting States
What are the main characteristics of the multinational enterprise “full-flegded business model”?
is an enterprise with a relatively higher level of functions and risks in each business unit
What are the main characteristics of the multinational enterprise “principal business model”?
Is an enterprise with a relatively lower level of commercial functions and risks (e.g. limited risk distributors (LRD) commissionnaires, etc.)
What are the main characteristics of the multinational enterprise “principal business model”?
Is an enterprise with a company leading the manufacturing operations through which toll manufacturing agreements and/or contract manufacturing agreements and distributing the goods with low risk commercial business units
Test your knowledge about the objectives of the OECD tax convention and explore other possible objectives besides avoiding double taxation and preventing fiscal evasion.
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