The types of double taxation that can arise when the tax rules of 2 or more countries overlap and impose double taxation on the same types of income include: 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 above