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Listening Quiz: Thảo Luận Về Phí Degrouping Khi Bán Công Ty Con – Medium Level
Th11 18, 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.
According to Robert, when does a degrouping charge apply?
When a company sells a subsidiary with latent gains
When a company changes its accounting method
When a company buys a new subsidiary
When a subsidiary pays out dividends
Explanation:
Robert says a degrouping charge applies when a company sells a subsidiary and there are latent gains in it.
2.
What does Emma say latent gains mean?
Future losses the company expects
Costs that have already been taxed
Money borrowed by the subsidiary
Hidden profits that are not yet taxed
Explanation:
Emma explains that latent gains are hidden profits that have not yet been taxed.
3.
What can companies sometimes use to reduce the degrouping charge?
Higher interest rates
Reliefs or exemptions
A longer marketing campaign
Extra employees
Explanation:
Robert says companies can sometimes use reliefs or exemptions to lower the tax.
4.
What can be inferred if a subsidiary has large latent gains?
The subsidiary must be closed first
Selling it may lead to a costly tax bill
The sale will avoid any tax issues
The company will automatically receive a refund
Explanation:
Robert says the degrouping charge can be costly if gains are large, so a sale may lead to a significant tax bill.
5.
What is the conversation mainly about?
The tax risks of selling a subsidiary
How to choose the best subsidiary to buy
Ways to increase a company’s profits
How to avoid all taxes legally
Explanation:
The speakers discuss what a degrouping charge is, when it applies, and how it can affect the tax cost of selling a subsidiary.
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