Chuyển đến phần nội dung
Luyện Nghe Tiếng Anh Chất
Tiếng Anh Chuyên Ngành
Listening Quiz: Thảo Luận Về Báo Cáo Theo Từng Quốc Gia – Advanced Level
Th9 13, 2025
—
bởi
Anna Phạm
trong
Tiếng Anh dành cho Tư vấn thuế (English for Tax Consultant)
‹
1
2
3
4
5
›
1.
What is the main purpose of the conversation?
To explain the rules and purpose of country-by-country reporting
To compare tax rates in different countries
To discuss how to prepare employee payroll records
To describe a new company expansion plan
Explanation:
Sarah explains what country-by-country reporting is, who must file it, what it includes, and why it matters.
2.
According to Sarah, which companies usually have to provide country-by-country reporting?
Small local businesses with no foreign sales
Any company that hires employees in more than one country
Groups with revenues over 750 million euros
Only companies based in OECD countries
Explanation:
Sarah says that usually groups with revenues over 750 million euros must report.
3.
What information does the report include?
Employees, assets, revenues, and taxes paid
Only sales figures and office locations
Names of all managers and shareholders
Detailed bank account numbers for each country
Explanation:
Sarah specifically says the report includes employees, assets, revenues, and taxes paid.
4.
Who can see the report?
Any business partner that requests it
Only tax authorities
The general public
Only the company’s employees
Explanation:
Sarah says the report is confidential and shared only with tax authorities.
5.
What can be inferred about companies that comply with this reporting?
They always receive tax refunds
They no longer need to pay taxes
They can avoid all government audits
They are less likely to face tax disputes
Explanation:
Sarah says the reporting shows transparency and reduces risks of tax disputes, so compliant companies are less likely to face such disputes.
Previous
Check
Next
Finish
Reset
Luyện tập thêm về bài học này:
Listening Lesson
Vocabulary Flashcards and Quiz
←
Trước đó:
Flashcards và Quiz Từ Vựng: Đề xuất kinh doanh cho khả năng quan sát chuỗi cung ứng – Easy Level
Tiếp theo:
Flashcards và Quiz Từ Vựng: Quy Trình Kiểm Soát Chất Lượng Trong Sản Xuất – Easy Level
→