In the practice of international anti-avoidance, which of the following principles have features of general anti-avoidance rules ( )
A. Independent trading principles
B. Substance is superior to form
C. Principle of reasonable business purpose
D. Reasonable cost-sharing principle
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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
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
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