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DO NOT WRITE IN THIS AREA DO NOT WRITE IN THIS AREA DO NOT WRITE IN THIS AREA 5. Wilworth International is a large multinational manufacturing company. On 25 September 2015
Wilworth expanded its operations and built a manufacturing plant in Jamaica, to take advantage
of lower labour costs and government incentives. Wilworth abides by the OECD model treaty
convention.
(a) Explain the TWO ways in which taxes are levied in cross-border transactions.
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