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CA Final Double Taxation — practice questions — page 2

Explore 94 free Double Taxation questions in CA Final Taxation. Open each question or exercise to read its content, reference answers and available explanation.

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Double Taxation questions and exercises with answers

Showing questions 31–60 of 94.

Most tax treaties reduce withholding tax onRead the answer and worked solution →Non-resident withholding works by requiring theRead the answer and worked solution →Treaties usually require countries to exchange information mainly toRead the answer and worked solution →The 2016 India-Mauritius protocol gave source-based tax on share gains for shares acquired fromRead the answer and worked solution →Under the old India-Mauritius treaty, share gains were taxed in theRead the answer and worked solution →Before its Third Protocol, the India-Singapore DTAA taxed capital gains on shares on what basis?Read the answer and worked solution →MAP in tax treaties stands forRead the answer and worked solution →The CUP method fixes the arm's-length price usingRead the answer and worked solution →The transactional net margin method comparesRead the answer and worked solution →Within the OECD arm's length range, tax authoritiesRead the answer and worked solution →A binding written decision by a tax agency on a proposed transaction is anRead the answer and worked solution →The main aim of an advance ruling is to giveRead the answer and worked solution →An advance ruling binds the authority only if the transactionRead the answer and worked solution →The Luxembourg Leaks led to automatic exchange of information onRead the answer and worked solution →What is the levying of tax by two or more jurisdictions on the same income called?Read the answer and worked solution →Which pair names the two types of double taxation?Read the answer and worked solution →A company's profits taxed again as dividends in shareholders' hands show which type of double taxation?Read the answer and worked solution →A home country allowing credit against domestic tax for foreign tax paid uses which relief method?Read the answer and worked solution →A country taxing residents on income wherever it arises usually relieves double tax by which method?Read the answer and worked solution →Countries following the territorial principle usually depend on which relief method?Read the answer and worked solution →Relief for tax paid to a country with no DTAA with India is given under which section?Read the answer and worked solution →The protocol amending the India-Mauritius convention was signed in which year?Read the answer and worked solution →Full domestic-rate taxation of share gains under the Mauritius protocol applies from which financial year?Read the answer and worked solution →The India-Cyprus DTAA revised in 2016 replaced residence-based share gains taxation with what?Read the answer and worked solution →The earlier India-Cyprus DTAA, replaced in 2016, was signed in which year?Read the answer and worked solution →The Third Protocol to the India-Singapore DTAA brings source-based share gains taxation with effect from when?Read the answer and worked solution →The permanent establishment concept first emerged in which empire after 1845?Read the answer and worked solution →Which body developed a 1928 model to tackle cross-border double taxation?Read the answer and worked solution →In the OECD Model, a fixed place of business PE is covered by which article?Read the answer and worked solution →Which OECD Model article paragraphs cover the agency PE?Read the answer and worked solution →

Worked practice questions

Most tax treaties reduce withholding tax on

  1. interest, dividends and royalties
  2. salaries paid to residents
  3. retail sales of local goods
  4. imports clearing customs
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Correct answer: A. interest, dividends and royalties

Treaties typically cut tax withheld on interest, dividends and royalties paid across the border.

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Non-resident withholding works by requiring the

  1. bank to freeze the account
  2. government to refund the tax
  3. payee to pay tax in advance
  4. payer to deduct tax and remit it
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Correct answer: D. payer to deduct tax and remit it

The payer of certain income to a non-resident withholds tax and remits it to the tax authorities.

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Treaties usually require countries to exchange information mainly to

  1. foster tax enforcement
  2. set bank interest rates
  3. grant entry visas
  4. fix import quotas
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Correct answer: A. foster tax enforcement

Most treaties require exchange of information needed to foster enforcement of tax rules.

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More Taxation topics

Transfer PricingDeduction, Collection and Recovery of TaxIncome Tax DepartmentPermanent Account NumberBasic ConceptsAnti-avoidance ProvisionsAppeals, Revision and Dispute ResolutionSpecial Tax Regimes for Companies