TIHK CTA Paper 3 Practice Questions - TIHK CTA Paper 3 - International Tax Exam

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Under BEPS Action 15 Multilateral Instrument (MLI), what is the minimum standard required for anti-treaty abuse that ALL participating jurisdictions must adopt?

A Limitation on Benefits (LOB) rule only The Principal Purpose Test (PPT), or PPT supplemented by a LOB rule Complete exemption of capital gains Mandatory binding arbitration

Correct Answer:

The Principal Purpose Test (PPT), or PPT supplemented by a LOB rule

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