Which of the following could NOT be used to indicate an organization is resident in a country?
In no more than 15 words define the meaning of a ‘branch’. Which of the following would NOT normally be subject to a withholding tax? A double taxation treaty between two countries usually allows relief of foreign tax through a number of methods. Which one of the following is NOT a method of relieving foreign tax? The OECD model tax convention defines a permanent establishment to include a number of different types of establishments: