$11.$ Refer to Nauru$$s tax laws and evaluate how its tax system has evolved by adopting international taxation principles.

Ans

$12.$ Compare and contrast international taxation provisions contained in tax laws for Fiji, Tonga, Samoa and Solomon Islands

$13.$ Explain Taxing allocation of taxing rights as per OECD Model Convention.

$14.$ Compare and contrast key features of Fiji$$s Double Tax Agreements.

$15.$ What are the $15$ Action Points under Base Erosion and Profit Shifting.