Which of the Following Is Not a Benefit Derived from an Income

question 6

Multiple Choice

Which of the following is not a benefit derived from an income tax treaty between the United States and another country?

• A)Lower withholding tax rates imposed on cross-border dividend and interest payments.
• B)A higher threshold for determining when a person has nexus in the other country.
• C)Lower statutory tax rates imposed on effectively connected income(ECI)earned by a resident of one country in the other country.
• D)A higher threshold before an individual is considered a resident of the other country for tax purposes.