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The success of any law depends upon manner in which it is-
Interpretation of Domestic Laws requires an approach based on-
DTAAs are interpreted based on-
Customary principles to interpret DTAA is set out under-
Customary International Law is an aspect of International law that derives from –
The taxability of a foreign entity in any country depends upon which of the following factors?
The term used internationally to determine the jurisdiction of taxation is-
Which among the following are the connecting factors to determine jurisdiction of taxation-
Based on the concept of Double Taxation and connecting factors, an entity can be subject to tax based on its __________ with a country.
Ajantha Ltd incorporated in India, has a branch in Singapore through which it engages in significant amount of its business and generates income. The income from business in India would be taxable in India based on_____________ and the company would also be taxed in Singapore based on___________
Aarogya Ltd registered in India runs its business – chain of supermarkets throughout India and also exports packed food items to Sri Lanka. In this case, the company would be subject to levy of Income Tax in –
A company doing business with another country would be subject to tax based on –
Double Taxation arises when-
Which among the following is same as Double Taxation Avoidance Agreement?
Provisions of Section 91, invoked in the absence of DTAA provides _____________ in the event of double taxation
Relief in the event of double taxation can be claimed by invoking-
Which among the following is/are the ways in which double taxation can occur?
ABC Ltd resident in India levies dividend distribution tax on the income distributed in the form of dividends to its shareholders. Mr. David resident in USA receives dividend from the shares held by him in ABC Ltd. Such dividend is taxed in USA in the hands of MR. David. In this case, double taxation that occurs is in the form of:
Tax in the source country is considered as :
Tax in country of residence is considered as :
Which among the following are the objectives of tax treaties?
Which among the following is/are type/s of DTAA?
Limited DTAA covers:
Comprehensive DTAA may cover:
Article 253 empowers who among the following to make for whole or part of India for implementing treaty/agreement/convention with other countries?
The power of Parliament for implementing Double Taxation Avoidance Agreements is delegated to:
Which among the following is the root cause of double taxation?
The primary right to tax global income of an assessee lies with:
The right of which State (Country) gets curtailed by DTAA?
The allocation or distribution of the taxing rights under a DTAA depends upon:
Which among the following options with respect to tax treaties is/are true?
Which among the following explain the need for Tax treaties?
Which among the following principles must be considered by countries in tax treaties?
In cases where specific provision is made in DTAA and there are relevant provisions relevant to the same income is present in The Income Tax Act, which of the following would prevail, in case of taxation of income?
VCLT refers to which among the following?
Which among the following statements are true about Vienna Convention Law on Treaties?
Which among the following will be considered as material breach of treaty for the purpose of VCLT?
Before Vienna Convention, treaties were interpreted according to:
Which among the following is the Golden Rule of Customary International Law?
Which among the following is relevant to subjective interpretation of treaties?
Which among the following is relevant to objective interpretation of treaties?
Which among the following is relevant to purposive interpretation of treaties?
Which among the following is true with regard to construing a treaty?
Which among the following is a supplement to treaty?
MAP refers to:
Which among the following are extrinsic aid to Interpretation of a Tax Treaty?
Which among the following are framed by members from developed countries?
UN Model focuses on:
Which among the following relates to approach used to interpret meaning of a term not defined in a treaty?
Which among the following is the view of static approach of interpretation?
Which among the following is the view of Ambulatory approach of interpretation?