True or False? 1. According to the general rule, the private individual shall pay its tax on worldwide income in the country where she or he qualifies as a resident taxpayer. 2. If the relevant international treaty contains a provision different from domestic law, the rule of domestic law shall apply as a general rule.

True or False

1. Tax Evasion is a legal act of the taxpayer to pay lower tax than the payable actual tax burden.

2. BEPS = Base erosion and profit share.

3. Global minimum tax rate will be applicabale to all taxpayers. 4. Economic double taxation means that more than one (legal) person is taxed on the same item.