Which of the following options are elements of legal international double taxation ( )
A. The same taxpayer
B. Two taxing countries
C. The same period of taxation
D. The same object of taxation
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The main business undertaken by the Multilateral Investment Guarantee Agency (MIGA) includes ( )
A. Underwrite four non-commercial risks
B. Approved by the special majority of the Board of Directors, it may underwrite specific political risks other than conventional political risks
C. Underwrite commercial risks
D. Investment promotion business
The restrictions measures on investment explicitly prohibited by the Trade-Related Investment Measures Agreement(TRIMs) include ( )
A. Local Component Requirements
B. Foreign Exchange Balance and Export Restrictions Requirements
C. Technology Transfer Requirement
D. Local Equity Requirements
In the international investment law, which of the following practices belong to the measures of the host country to encourage and protect foreign investment ( )
A. Legal guarantee against non-implementation of nationalization and expropriation
B. Guarantee on Foreign Investment Profit and Original Remittance
C. Tax Preferences and Other Preferences
D. Compulsory technology transfer for foreign-funded enterprises
With regard to the similarities and differences between Sino-foreign joint ventures and Sino-foreign cooperative enterprises, which of the following options is incorrect ( )
A. Both are entities with legal personality
Both are enterprises jointly invested, operated and bearing profits and losses by both China and foreign countries
C. The foreign joint venture or foreign cooperative enterprises of both can recover their investment in advance
D. The Sino-foreign joint venture or cooperative enterprises may invest or provide cooperation conditions in cash, in kind, intellectual property, etc.