alleryStart learning →A resident may have a PE abroad through a person having authority to do what on its behalf?
ACollect deposits
BAudit accounts
CPrint brochures
DConclude contracts
Answer & Solution
Correct answer: D. Conclude contracts
A person with authority to conclude contracts for the resident can create a PE, so a dependent agent cannot avoid it.
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?