IBL 1-6 EXAM QUESTIONS

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The OECD tax convention provides a bilateral model, is a multilateral convention on double taxation feasible/allowed in the current international scenario?

yes (correct)

no

yes, for 3 countries

yes, for 4 countries

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 (correct)

reducing corporations tax burden

.

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 (correct)

Taxing cross-border business in both contracting States

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 Signup and view all the answers

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 Signup and view all the answers

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 Signup and view all the answers

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 Signup and view all the answers

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 Signup and view all the answers

To what type of taxes does the model convention apply?

On business income Signup and view all the answers

To what type of taxes does the model convention apply?

On capital Signup and view all the answers

To what type of taxes does the model convention apply?

Shipping and air transport Signup and view all the answers

To what type of taxes does the model convention apply?

Real estate Signup and view all the answers

The value of the Protocol annex to the Conventions

It is an integral part of the treaty, binding for the contracting States Signup and view all the answers

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 Signup and view all the answers

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.) Signup and view all the answers

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 Signup and view all the answers

IBL 1-6 EXAM QUESTIONS

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Questions and Answers

The OECD tax convention provides a bilateral model, is a multilateral convention on double taxation feasible/allowed in the current international scenario?

The Model Convention main objectives are to avoid double taxation and to prevent fiscal evasion, indicate in the list below the other possible objectives:

The Model Convention main objectives are to avoid double taxation and to prevent fiscal evasion, indicate in the list below the other possible objectives:

The Model Convention main objectives are to avoid double taxation and to prevent fiscal evasion, indicate in the list below the other possible objectives:

The Model Convention main objectives are to avoid double taxation and to prevent fiscal evasion, indicate in the list below the other possible objectives:

The Model Convention main objectives are to avoid double taxation and to prevent fiscal evasion, indicate in the list below the other possible objectives:

The Model Convention main objectives are to avoid double taxation and to prevent fiscal evasion, indicate in the list below the other possible objectives:

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 what type of taxes does the model convention apply?

To what type of taxes does the model convention apply?

To what type of taxes does the model convention apply?

To what type of taxes does the model convention apply?

The value of the Protocol annex to the Conventions

What are the main characteristics of the multinational enterprise “full-flegded business model”?

What are the main characteristics of the multinational enterprise “principal business model”?

What are the main characteristics of the multinational enterprise “principal business model”?

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