While the U

question 50

Multiple Choice

While the U.S. has tax treaties with more than 50 countries, it does not have a treaty with Brazil, which is a major recipient of U.S. foreign direct investment. What is the reason for a lack of a U.S. Brazil treaty regarding withholding taxes?

• A) The subsidiaries in Brazil do not pay dividends.
• B) The advantage of a treaty would primarily go to the U.S., so Brazil is not interested in a treaty.
• C) The advantage of a treaty would primarily go to Brazil, so the U.S. is not interested in a treaty.
• D) United States has a policy against making tax treaties with countries in South America.

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Definitions:

Brain Damage

Physical harm to the brain that impairs its function, which can be caused by injury, disease, or a medical condition.

Teeth-Grinding

The clenching or grinding of teeth, often unconsciously, which can lead to dental damage and other health issues.

Cardiac Problems

A wide range of conditions affecting the heart, including coronary artery disease, arrhythmias, heart failure, and valvular heart disease.

Liver Failure

A severe medical condition in which the liver is unable to perform its vital functions, potentially due to various causes such as disease, infection, or alcohol abuse.