The factor/factors to be considered in taking the decision or deciding whether a country is being tax haven or not is/are: (i) Nil rate of tax (ii) Lack of transparency (iii) Limited regulatory supervision (iv) Lack of c
CS Executive · Tax Laws and Practice · PYQS · June 2018
The factor/factors to be considered in taking the decision or deciding whether a country is being tax haven or not is/are: (i) Nil rate of tax (ii) Lack of transparency (iii) Limited regulatory supervision (iv) Lack of co-operation
Answer & Explanation:
Correct Answer: Option (D)
Official answer key: (D).
Topics: International Taxation
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