Читать книгу International Taxation - Adnan Islam - Страница 96

1 Where is income from the use of intangible properties or rights sourced?The intangible property or rights are exploited.The intangible or property right is legally patented.The intangible property or rights were developed.None of the above.

2 Gross income from sale of purchased personal property is sourcedBased on the seller’s residence.Based on the purchaser’s residence.Where title to the purchased personal property passes.Where risk of loss for the purchased personal property passes.