In addition, the foreign party must fulfil the following beneficial ownership test, if required under the relevant tax treaty when generating income in the form of dividends, interest, or royalties: 1. The entity is not acting as an agent, nominee, or conduit; 2. The entity has controlling ...
In addition, the foreign party must fulfil the following beneficial ownership test, if required under the relevant tax treaty when generating income in the form of dividends, interest, or royalties: 1. The entity is not acting as an agent, nominee, or conduit; 2. The entity has controlling ...
The study applied an online survey to complete the measurement. In contrast, the current study applied resident enumerators to assist the respondents in filling out the questionnaire [77]. Applying the resident enumerators built trust between enumerators and respondents. Similar to another previous ...