UPSC Civil Services 2022 Prelims General Studies Paper I

Question : 8 of 100

Marks: +1, -0

Which one of the following situations best reflects "Indirect Transfers" often talked about in media recently with reference to India ?

An Indian company investing in a foreign enterprise and paying taxes to the foreign country on the profits arising out of its investment
A foreign company investing in India and paying taxes to the country of its base on the profits arising out of its investment
An Indian company purchases tangible assets in a foreign country and sells such assets after their value increases and transfers the proceeds to India
A foreign company transfers shares and such shares derive their substantial value from assets located in India

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