Quick Quiz on Article 23A of the OECD Model Tax Convention Taxbeech International Tax August 21, 2020 1 Minute 67 Quick Quiz on Article 23A of the OECD Model Tax Convention So lets begin! 1 / 4 Article 23A(2) deals with Credit of income received under Article 12 Exemption of interest and dividend income received from State of Source Deduction of interest and dividend income received from State of Source Credit of tax paid for interest and dividend income received from State of Source Credit of tax paid for interest and dividend income received from State of Source 2 / 4 Issues not faced while using tax relief of Article 23A of the OECD Model Tax Convention Double taxation of income Different interpretations of laws Double Non-taxation of income Different provisions of domestic law Article 23A assists in providing relief from double taxation. 3 / 4 Article 23A of the OECD Model Tax Convention places an obligation of providing tax credit on? State of Residence State of Source Both the State of Source and Residence None of the options Article 23A(1) places obligation on the State of Residence. 4 / 4 Which method is used under Article 23A of the OECD Model Tax Convention? Exemption Method Exemption with progression Credit Method Credit with progress method Exemption with progression method is used after first being introduced through the 1963 Draft Convention. Your score is Share this:Click to share on Twitter (Opens in new window)Click to share on Facebook (Opens in new window)Like this:Like Loading... Published August 21, 2020
