9 (9) The types of double taxation that can arise when the tax rules of 2 or more countries overlap and impose 'doub taxation' on the same types of income include: Select an answer and submit. For keyboard navigation, use the up/down arrow keys to select an answer. a juridical double taxation whereby the same taxpayer is taxed in 2 countries on worldwide income (including profits or gains) b economic double taxation whereby two countries, under the associated enterprises article in the DTA to which are both a party, make transfer pricing adjustments on the same quantum of profits derived by a taxpayer C Both (a) and (b) are correct d None of the above