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:

Frequency Polygon

A graphical representation of the distribution of a dataset that shows how often each value occurs, using a line that connects points representative of each frequency.

Nominal Scale

A measurement scale used in research that categorizes data without natural order or ranking.

Pie Graph

A circular chart divided into sectors, each representing a proportion of the whole.

Ordinal Scale

A ranking scale in which data can be ordered but the intervals between values are not known or are not meaningful.