to identify the item excluded from a Fixed Base Structure (Permanent Establishment). A Fixed Base Structure generally includes a place of business, management, or an office. However, facilities used *

Step 1: Analyze Question 1. The question asks to identify the item excluded from a Fixed Base Structure (Permanent Establishment). A Fixed Base Structure generally includes a place of business, management, or an office. However, facilities used solely for preparatory or auxiliary activities, such as the collection of information, are typically excluded under tax treaties. The correct option is a). Step 2: Analyze Question 2. The question describes a situation where income is liable to tax in both a foreign country and Nigeria. The mechanism provided to prevent double taxation in such cases is called relief. The correct option is b). Step 3: Analyze Question 3. The question asks which of the listed items is not exempted from income tax