“Pad kid poured curd pulled cold” – Psychologists reveal the world’s most frustrating tongue twister
To shed light on the brain’s speech-planning processes, a tongue twister study conducted by researchers at the annual meeting of the Acoustical Society of America in San Francisco.
Psychologists at the Massachusetts Institute of Technology asked the volunteers to say the sentence 10 times in a row, at a fast lick.
The volunteers recorded different combinations of words (like “the top cop saw a cop top”) but the most challenging one was the phrase ‘Pad kid poured curd pulled cold’, while saying it, many of them clammed up and stopped talking altogether.
The jumble of words “Pad kid poured curd pulled cold” sound nonsensical but it is the most tricky tongue twister ever, leaving tongue-tangling classics like “Peter piper and his peck of pickled pepper” and “She sells seashells by the seashore” in the dust.
Why scientists study tongue twisters?
Scientists study speech errors such as tongue twisters to understand how the brain processes and plans speech.
They study the two categories of tongue twisters: i) Simple lists of paired words. ii) Whole sentences.
This operation would assist in understanding that when things go wrong, how a typical, error-free operation would go and when certain combinations of sounds are spoken too quickly, people seem to lose control of their mouths.
“LOB” Clause agreed between India and Mauritius
Mauritius and India agreed on the principle of including a Limitation Of Benefit (LOB) or anti-treaty shopping law clause in the revised tax treaty to ring-fence its jurisdiction from any attempts of round-tripping and money laundering activities.
The LOB clause limits treaty benefits to those who meet certain conditions including those related to business, residency and investment commitments of the entity seeking benefit of a Double Taxation Avoidance Agreement (DTAA).
What is Limitation Of Benefit (LOB) provision ?
An anti-abuse provision that sets out where residents of the Contracting States are entitled to the treaty’s benefits
Purpose : Aimed at preventing ‘treaty shopping’ or inappropriate use of tax pacts by third-country investors.
To limit the ability of third country residents to obtain benefits under the said treaty.
India’s desire is to discourage ‘Treaty shopping’ by the ‘LOB’ policy.
What is ‘Treaty shopping’ ?
The practice of structuring a multinational business in order to take advantage of more favorable tax treaties available in certain jurisdictions. A business that resides in a home country and not having a tax treaty with the source country (from which it receives income), can establish an operation in a second source country having a favorable tax treaty, in order to minimize its tax liability with the home country.
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