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Commerce · Q195

Income Tax and Corporate Tax

Graduate and Post Graduate · Commerce · question 195

Q195

If a company is resident of two contracting states, namely, Country X, being the place of incorporation, and Country Y, being the place of effective management, then the company would be resident of Country Y, being the place of effective management as per

A.
only the OECD model convention
B.
only the UN model convention
C.
only the US mode convention
D.
Both A and B
Answer

Answer: Option D

Solution

Answer: Option D
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