Question 1
Under Article 5 of the OECD Model Tax Convention, what is the minimum duration threshold for a building site, construction or installation project to constitute a Permanent Establishment (PE)?
Correct Answer:
12 months
Question 2
Under the BEPS Pillar 2 Global Anti-Base Erosion (GloBE) rules, what is the global minimum effective tax rate (ETR) threshold required for in-scope Multinational Enterprise (MNE) groups?
Correct Answer:
15%
Question 3
Which OECD transfer pricing method evaluates whether the price charged in a controlled transaction is consistent with the price charged in a comparable uncontrolled transaction between independent entities?
Correct Answer:
Comparable Uncontrolled Price (CUP) Method
Question 4
Under Article 4(2) of the OECD Model, if an individual is a tax resident of two Contracting States under their domestic laws, which tie-breaker rule is evaluated FIRST?
Correct Answer:
Permanent home available to the individual
Question 5
Under BEPS Action 15 Multilateral Instrument (MLI), what is the minimum standard required for anti-treaty abuse that ALL participating jurisdictions must adopt?
Correct Answer:
The Principal Purpose Test (PPT), or PPT supplemented by a LOB rule
Question 1
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Prepare with the TIHK CTA Paper 3 Practice Questions - TIHK CTA Paper 3 - International Tax Exam practice quiz. This question bank includes 20 questions covering oecd, article, model, convention, and transfer. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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

This practice set contains 20 questions from the matching question bank and focuses on oecd, article, model, convention, and transfer. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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