Articleship assessment test ICAI – Level 2 | International Tax MCQ – Module 7 – Treaties -Features, Application & Interpretation

Articleship assessment test ICAI – MCQ

Question 1:- 

Which of the following treaty is comprehensive DTAA?

(a) India-Afghanistan DTAA, which has limited Article

(b) India-Pakistan DTAA, which taxes certain income

(c) India-Germany DTAA which deal with all income

(d) All of the above




Question 2:- 

Which of the following treaty would be considered as Limited DTAA?

(a) India-Afghanistan DTAA, which has limited Article

(b) India-Pakistan DTAA, which taxes certain income

(c) India-Singapore DTAA

(d) Both A and B

Question 3:- 

Select the correct statement from the following?

(a) The Vienna Convention on Law of Treaties provides the basic rules of interpretation, of any international agreement (including a tax Treaty).

(b) India is a signatory to Vienna Convention

(c) It is mandatory for Indian Courts to apply principles given in Vienna Convention while interpreting tax treaties

(d) None of the above

Question 4:- 

Which of the following articles of Vienna Convention provide for detailed rules of interpretation of tax treaties?

(a) Article 31

(b) Article 32

(c) Article 33

(d) All of the above




Question 5:- 

What is the principle enshrined in Article 31 of Vienna Convention?

(a) Meaning of any term used in treaty should be taken from domestic laws of source state if its meaning is not provided in such treaty

(b) A Treaty shall be interpreted in good faith in accordance with the ordinary meaning to be given to terms of the Treaty in their context and in the light of its object and purpose

(c) Treaty shall not override the provisions of domestic tax laws of Source State

(d) All of the above

Answers

(c) India-Germany DTAA which deal with all income

(d) Both A and B

(a) The Vienna Convention on Law of Treaties provides the basic rules of interpretation, of any international agreement (including a tax Treaty).

(d) All of the above

(b) A Treaty shall be interpreted in good faith in accordance with the ordinary meaning to be given to terms of the Treaty in their context and in the light of its object and purpose

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