alleryStart learning →If nationality is shared or absent, the issue is settled by
Amutual agreement of the two states
Ba court of either state's choice
Cthe person's own free choice
Dthe United Nations tax body
Answer & Solution
Correct answer: A. mutual agreement of the two states
The last tie-breaker leaves it to the competent authorities of the two states to settle by mutual agreement.
Keep practising Double Taxation
Browse all Double Taxation questions for CA Final, or explore more Taxation topics.
Related questions
One test of residence in India under the Income-tax Act is a stay of at least how many dayAfter which leaks did the EU and OECD seek automatic exchange of information on tax rulingWhich WTO agreement recognises advance rulings?Customs advance rulings commonly deal with which matter?A ruling may be modified or revoked because of which development?An advance ruling typically does not bind courts or whom else?A deemed paid credit covers taxes paid by which entity on dividends received?Singapore grants foreign tax credit only to whom?