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Listening Quiz: Tư Vấn Về Miễn Trừ Cổ Phần Đáng Kể Cho Việc Bán Công Ty Con – Advanced Level
Th10 4, 2024
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Tư vấn thuế (English for Tax Consultant)
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1.
What is the main topic of Sarah and Daniel’s conversation?
Advising a client about a shareholding exemption for selling a subsidiary
Negotiating the purchase price of company shares
Planning a marketing campaign for a subsidiary
Discussing how to hire new staff for the parent company
Explanation:
The conversation is about whether the substantial shareholding exemption applies to a planned subsidiary sale and what conditions must be checked.
2.
How long were the client’s shares held?
18 months
24 months
12 months
6 months
Explanation:
Sarah says the shares were held for 18 months.
3.
What percentage of shares does the client own?
Exactly 10%
More than 5%
Less than 10%
More than 10%
Explanation:
Sarah states that the client owns more than 10% shares.
4.
What can be inferred if the exemption applies as discussed?
The parent company will be required to sell all of its shares
The client may be able to avoid capital gains tax on the disposal
The subsidiary will stop trading immediately
The client will likely owe more capital gains tax
Explanation:
Daniel says the exemption could remove capital gains tax, so the client may be able to avoid that tax on the disposal.
5.
What two things does Sarah say still need to be checked?
The share price and employee contracts
The dividend amount and audit report
The disposal timing and company status
The bank loan terms and office lease
Explanation:
Sarah says they must check the disposal timing and company status.
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