कर (Taxation) – Taxation MCQ

कर (Taxation): प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

91. 'Income splitting' as a tax avoidance device refers to:

    कDividing the income year into two halves खSplitting a business into a holding and a subsidiary for management reasons गTransferring income to a family member or associate taxed at a lower rate, so that total tax falls घSeparating income into employment, business and investment heads
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

92. A general anti-avoidance rule (GAAR) allows tax authorities to:

    कDisregard or recharacterise arrangements whose main purpose is to avoid tax, applying substance over legal form खCollect tax only on cash transactions गExempt small businesses from audit घGrant tax holidays to new industries
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

93. Under most tax treaties, a construction or installation project of a non-resident contractor constitutes a permanent establishment only if it:

    कInvolves any expenditure in the source country खContinues beyond a minimum period specified in the treaty गIs financed by a local bank घUses local workers
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

94. Taxing a non-resident only on the income that arises in Nepal is an application of the:

    कResidence principle खBenefit principle गNationality principle घSource principle
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

95. Reduced treaty rates on dividends, interest and royalties are usually available only if the recipient is the 'beneficial owner' of the income. This condition mainly aims to:

    कIncrease the tax rate for residents खDeny treaty benefits to conduit or nominee recipients who merely pass the income on to others गAllow any intermediary to claim the treaty rate घPrevent double taxation of salaries
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

96. 'Tax sparing' in a double taxation avoidance agreement means that the country of residence:

    कGives credit for tax that the source country has given up under its tax incentives, as if it had been paid खSpares the taxpayer from filing a return in the source country गExempts all foreign income from tax घCharges tax only on income remitted home
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

97. An Advance Pricing Agreement (APA) in transfer pricing is:

    कAn agreement fixing the price of goods before an import shipment खA contract between two associated companies fixing future sale prices गA treaty between two countries fixing withholding tax rates घAn agreement between a taxpayer and the tax authority, in advance, on the transfer pricing method for specified future transactions
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

98. 'Formulary apportionment' (unitary taxation) of a multinational group's profits means:

    कTaxing each subsidiary separately using arm's length prices खDividing the group's total profit among countries using a formula based on factors such as sales, assets and payroll गExempting foreign profits from tax in the home country घTaxing profits only in the country where the parent company is listed
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

99. When a progressive income tax is applied, the Gini coefficient of post-tax income compared with that of pre-tax income is generally:

    कHigher, showing greater inequality खExactly the same गLower, showing reduced inequality घEqual to zero
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

100. The Kakwani index of tax progressivity is measured as:

     कThe concentration coefficient of taxes minus the Gini coefficient of pre-tax income खThe ratio of the top marginal rate to the lowest marginal rate गTotal tax revenue divided by GDP घThe difference between average and marginal tax rates at the median income
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।