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CA Final Double Taxation — practice questions — page 4

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 91–94 of 94.

Customs advance rulings commonly deal with which matter?Read the answer and worked solution →Which WTO agreement recognises advance rulings?Read the answer and worked solution →After which leaks did the EU and OECD seek automatic exchange of information on tax rulings?Read the answer and worked solution →One test of residence in India under the Income-tax Act is a stay of at least how many days in a financial year?Read the answer and worked solution →

Worked practice questions

Customs advance rulings commonly deal with which matter?

  1. Pension eligibility
  2. Tariff classification
  3. Company law filing
  4. Income-tax slabs
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Correct answer: B. Tariff classification

Customs rulings cover tariff classification, origin of goods, valuation and duty rates for prospective imports.

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Which WTO agreement recognises advance rulings?

  1. Trade Facilitation Agreement
  2. Agreement on Agriculture
  3. Agreement on Subsidies
  4. Anti-Dumping Agreement
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Correct answer: A. Trade Facilitation Agreement

The WTO Trade Facilitation Agreement recognises advance rulings as a trade facilitation tool.

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After which leaks did the EU and OECD seek automatic exchange of information on tax rulings?

  1. Paradise Papers
  2. Swiss Leaks
  3. Luxembourg Leaks
  4. Panama Papers
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Correct answer: C. Luxembourg Leaks

The Luxembourg Leaks revealed private rulings to multinationals and prompted frameworks for exchanging ruling information.

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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