According to the Organization for Economic Co-operation and Development (OECD), the following parameters are considered to decide whether a jurisdiction is tax haven or not —
CS Executive · Tax Laws and Practice · PYQS · December 2014
According to the Organization for Economic Co-operation and Development (OECD), the following parameters are considered to decide whether a jurisdiction is tax haven or not —
Answer & Explanation:
Correct Answer: Option (D)
Correct answer: (D) All of the above.. This answer applies to the historical law and assessment-year context of this December 2014 paper; later amendments may differ.
Topics: International Taxation
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