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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 plan to expand into one low-tax country
A discussion of a new marketing campaign
A report on employee performance issues
A risk assessment about base erosion and profit shifting
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?
Employees fail to follow safety rules
Companies raise prices for all customers
Offices are opened only in one country
Companies move profits to low-tax countries
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 checking transactions between companies in different countries
By asking customers to report concerns
By reviewing annual holiday schedules
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 would have to stop selling products overseas
It would need to close all foreign offices
It could face big fines and pay more taxes later
It could lose all of its customers immediately
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?
Improving transfer pricing policies and documenting well
Reducing staff in every branch
Changing the company name in each country
Opening more low-tax subsidiaries
Explanation:
Anna recommends improving transfer pricing policies and documenting well to reduce the risk.
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