COST ACCOUNTING
TRANSFER PRICING
|
Question
[CLICK ON ANY CHOICE TO KNOW THE RIGHT ANSWER]
|
Special Relations (Ownership or capital participation; Equal control, either directly or indirectly; and Family relations, due to blood relations or marriage) referred to in article..
|
|
Article 18 (2) of the Income Tax Law and Article 2 (1) of the VAT & PPnBM Law
|
|
|
Article 18 (3) of the PPh Law and Article 2 (2) of the VAT & PPnBM Law
|
|
|
Article 18 (4) of the Income Tax Law and Article 2 (1) of the VAT & PPnBM Law
|
|
|
Article 18 (4) of the Income Tax Law and Article 2 (2) of the VAT & PPnBM Law
|
Explanation:
Detailed explanation-1: -1. Profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein.
Detailed explanation-2: -5. The growth of investment flows between countries depends to a large extent on the prevailing investment climate.
Detailed explanation-3: -As per Section 2(41) of Income Tax Act, 1961, unless the context otherwise requires, the term “relative”, in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual.
There is 1 question to complete.