题目内容

The standard for determining the income source of real estate is ( ).

A. Real estate’s sales place
B. The owner’s residence
C. The location of the real estate
D. The transfer place of the real estate

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International taxation mainly focuses on ( ).

A. VAT
B. Land tax
C. Income tax
D. GST

The international double taxation is caused by ( ).

A. Increase in direct investment
B. Transnational tax payer
Conflict between different jurisdictions
D. Complicated in tax

The basic feature of international taxation is ( ).

A. Tax distribution relationship between countries
B. Levy tax on foreign tax payer
C. Foreign-related taxation
D. International organizations levy tax on tax payer

The international double taxation is caused by ( ).

A. Increase in international investment
B. Conflict in different jurisdictions
C. Transnational tax payer
D. Complicated in tax

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