Under the Citizenship Approach of Tax Jurisdiction, If Company A

question 24

Multiple Choice

Under the citizenship approach of tax jurisdiction, if Company A, incorporated in Country X, was based in Country Y and earned dividends in Country Z, the dividends would be ultimately taxed in which country?

• A) Country Z
• B) Country Y
• C) Country X
• D) None of the above, based on tax neutrality

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Definitions:

Jacques-Louis David

A leading French painter of the neoclassical period, known for his historical and mythological works that emphasized morality and patriotism.

French Revolutionary Forces

The military and paramilitary units participating in the French Revolution, instrumental in the overthrow of the monarchy and establishment of the First Republic.

Oath of the Horatii

A painting by Jacques-Louis David that depicts a scene from Roman history, emphasizing themes of duty and patriotism.

Watteau

Jean-Antoine Watteau, a French painter known for his Rococo style, depicting light-hearted leisure scenes called fêtes galantes.