What Is the International Norm for Determining Tax Jurisdiction

question 15

Multiple Choice

What is the international norm for determining tax jurisdiction?

• A) Residence takes precedence over source
• B) Citizenship takes precedence over residence
• C) Source takes precedence over residence
• D) Domestic takes precedence over foreign

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Definitions:

Distinguish

To recognize or identify as separate and distinct.

Obsessive-Compulsive Disorder

A mental disorder characterized by recurrent, unwanted thoughts (obsessions) and/or repetitive behaviors (compulsions).

Obsessive-Compulsive Personality Disorder

A personality disorder characterized by a preoccupation with orderliness, perfectionism, and control, distinct from obsessive-compulsive disorder (OCD).

Difference

The state or condition of being unlike or dissimilar; variations between entities in any characteristic or aspect.