How to use comparable uncontrolled price method? ( )
A. Transfer pricing
B. Thin capitalization
C. Find the most reliable indicator of an arm's length price
D. Sign tax treaty
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Which one is NOT characteristic of tax heaven? ( )
A. Stable political environment
B. Convenient transportation and communication
C. Strict banking and trade secret protection system
D. Sharing tax information with other countries
According to the OECD tax convention, ranking following standards for individuals resident identification. ① Nationality ②Centre of vital interests ③Permanent home ④Habitual abode
A. ①②③④
B. ③②④①
C. ①②④③
D. ③④②①
Which one is NOT standard of legal person resident identification? ( )
A. Place of management
B. Length of stay
C. Place of incorporation
D. Registration place
In the following taxes, ( ) will cause the distribution conflict of financial rights and interests among countries.
A. Tariff
B. Income tax
C. VAT
D. GST