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Commerce · Q237

Income Tax and Corporate Tax

Graduate and Post Graduate · Commerce · question 237

Q237

Which of the following type of transactions cannot be exhaustively covered by the provisions of Permanent Establishment covered in DTAA?

A.
E-Commerce Transaction
B.
Royalty transactions
Answer
C.
Business Process Outsourcing Transactions
D.
Interest Payments

Answer: Option B

Solution

Answer: Option B
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