Q264
Taxes on income and on capital imposed on behalf of a contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied, are covered in the following model convention(s)
A.
only in the OECD model convention
B.
only in the UN model convention
C.
only in the US model convention
D.
Both A and B
AnswerAnswer: Option D
Solution
Answer: Option D
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