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Listening Quiz: Đánh Giá Rủi Ro Xói Mòn Cơ Sở Tính Thuế Và Chuyển Lợi Nhuận – Easy Level
Th9 3, 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 conversation mainly about?
A risk assessment about base erosion and profit shifting
A plan to expand into one low-tax country
A report on employee performance issues
A discussion of a new marketing campaign
Explanation:
Anna presents a risk assessment, and the discussion focuses on base erosion and profit shifting, its causes, impacts, and ways to reduce the risk.
2.
What causes base erosion and profit shifting, according to Anna?
Companies move profits to low-tax countries
Offices are opened only in one country
Employees fail to follow safety rules
Companies raise prices for all customers
Explanation:
Anna says the risk happens when companies shift profits to low-tax countries.
3.
How can the company find these risks in its group?
By comparing employee salaries across departments
By reviewing annual holiday schedules
By checking transactions between companies in different countries
By asking customers to report concerns
Explanation:
Anna explains that the company checks transactions between its companies in different countries.
4.
What problems could happen if the company ignores these risks?
It could face big fines and pay more taxes later
It would need to close all foreign offices
It could lose all of its customers immediately
It would have to stop selling products overseas
Explanation:
Anna says that ignoring the risks could lead to big fines and paying more taxes later.
5.
What actions does Anna suggest to reduce the risk?
Reducing staff in every branch
Changing the company name in each country
Opening more low-tax subsidiaries
Improving transfer pricing policies and documenting well
Explanation:
Anna recommends improving transfer pricing policies and documenting well to reduce the risk.
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