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Listening Quiz: Cập Nhật Kỹ Thuật Về OECD Pillar Two – Easy Level
Th5 8, 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 debate about lowering taxes in one country
A plan to expand a company’s sales department
A discussion of a new global tax rule for large companies
A training session on hiring new employees
Explanation:
Jessica explains OECD Pillar Two, describing it as a new tax rule for big companies that sets a minimum worldwide tax rate.
2.
What minimum tax rate does Jessica mention?
20 percent
12 percent
15 percent
10 percent
Explanation:
Jessica says, “The rate is 15 percent.”
3.
According to Jessica, what should the firm do to prepare?
Change its company name
Open offices in more countries
Update its tax advice and systems
Hire more sales staff
Explanation:
Kevin asks how the firm should prepare, and Jessica replies that they need to update their tax advice and systems.
4.
What can be inferred about the tax rule Jessica is describing?
It applies only to the United States
It is intended to affect companies across multiple countries
It replaces all taxes in every country
It applies only to small local businesses
Explanation:
Jessica says it is a new tax rule for big companies and that it sets a minimum tax rate worldwide, so it affects companies operating internationally.
5.
Why does Kevin ask Jessica about the minimum tax rate and how the firm should prepare?
He plans to cancel the update meeting
He is asking her to file the taxes immediately
He is trying to understand the new rule and its impact on the firm
He wants to test Jessica’s memory
Explanation:
Kevin’s questions show that he wants to understand what Pillar Two means and how it affects their firm.
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