Answer True or False:-

1. No international tax authority exists that may force a country to collect or apply a set tax rules on a tax base .

true

false

2.

Under the full integration method, the companies are seen as being more conduit through which profits flow into the hands of ultimate shareholders.

true

false

3. For companies, there is an incentive to prefer using equities rather than debt as a source of financing ,because dividends are deductible item for income tax purpose.

true

false

4. Palestinian income tax law is based on residency basis in dealing with Palestinians income in general.

true

false

5. An alien is a person who is not subject to the country where he lives.

true

false

6. International taxation solely concentrates on tax treaties between nations.

true

false

7. The pure classical relation between the company and shareholder implies taxing the latter only.

true

false

8. It is wrong to claim that tax advisors state tax administration is tax policy.

true

false

9. Where both source country and residence country share a right to tax ,the source country will normally give up this right to the residence country to become the principle taxing country.

true

false

10. The impacts of tax evasion and tax planning are similar but the means of achieving them vary

true

false

11. Tax credit mechanism is the best alternative for treating double taxation for capital exporting economies.

true

false

12. Over taxation is another term to describe double taxation

true

false

13. The exchange of information between member countries may not be necessary term in tax treaties between these countries.

true

false

14. From legal point view ,taxing the source of the same individual with the same tax may be called as double taxation.

true

false

15. Permanent establishment is a location where a business enterprise is wholly or partly carried on.

true

false