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Listening Quiz: Thảo Luận Về Quy Định Chống Tránh Thuế Đối Với Công Cụ Tài Chính Lai Xuyên Biên Giới – Advanced Level
Th6 24, 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?
How companies can avoid paying any taxes by using foreign banks
Why OECD guidelines are more important than national tax laws
How anti-avoidance rules address tax problems caused by cross-border hybrid instruments
How to choose between debt and equity investments in general
Explanation:
Linda and Michael discuss hybrid instruments, tax problems caused by mismatched treatment across countries, and how anti-avoidance rules fix those issues.
2.
According to Linda, what can happen when one country treats a hybrid instrument as debt and another treats it as equity?
The instrument becomes illegal in both countries
The company automatically receives a tax refund
Both countries always tax the same income
It can create double non-taxation
Explanation:
Linda says that this mismatch can create double non-taxation.
3.
What do anti-avoidance provisions do to fix the gap created by hybrid mismatches?
They require companies to stop doing business internationally
They make every instrument count as equity
They remove all cross-border tax rules
They deny deductions or include income
Explanation:
Linda explains that anti-avoidance provisions adjust tax treatment by denying deductions or including income.
4.
What can be inferred about companies that use hybrid instruments?
They are only concerned with domestic sales
They must be careful because tax treatment can differ across countries
They can always rely on one standard global tax rule
They never need to consider tax rules in different countries
Explanation:
Linda says the topic is complex and that companies must be careful with hybrid instruments, which implies they need to pay attention to different country rules.
5.
Which organization’s guidelines do many countries follow now, according to Linda?
The World Trade Organization
The United Nations
The OECD
The International Monetary Fund
Explanation:
Linda states that many countries follow OECD guidelines now.
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