Thursday, 29 October 2015

Cima F1 Exam Question No 27

Question No 27:

Assume that Countries M; N; O and P each has a double tax treaty with each other based on the OECD model tax convention.
  • JZ is incorporated in Country M
  • JZ earns the majority of its revenue from Country N
  • JZ holds its management board meetings in Country O
  • JZ raises most of its finance and operating capital in Country P
In which country will JZ be deemed to be resident for tax purposes?

Country M
Country N
Country O
Country P

Answer: C

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