9. Regarding anti-abuse clauses
a) Under Controlled Foreign Companies rules, resident entities/individuals are requires to
include in their CIT/PIT base certain types of active income obtained by foreign entities
classified as CFC’s
b) Under Substance Over Form doctrine taxpayer must be bound by the underlying reality of
a transaction (its true essence)
c) Lifting the Veil doctrine regard to the legal decisions to treat the rights or duties of a
corporation as the rights or liabilities of its managers
d) ALL the previous options are TRUE