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Listening Quiz: Thảo Luận Về Quy Định Công Ty Nước Ngoài Bị Kiểm Soát – Advanced Level
Th4 25, 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 main purpose of the conversation?
To explain how controlled foreign company rules work and why they matter
To discuss how to avoid paying taxes legally
To describe how to start a foreign business in another country
To compare different types of corporate taxes in detail
Explanation:
The conversation focuses on defining CFC rules, why countries use them, how they work, and how they affect tax planning.
2.
According to Jessica, why do countries have CFC rules?
To make all foreign income tax-free
To reduce the number of foreign companies
To encourage companies to expand overseas
To stop tax avoidance by moving profits abroad
Explanation:
Jessica says countries use CFC rules to stop tax avoidance by moving profits abroad.
3.
How do CFC rules work in practice, according to Jessica?
They exempt all foreign company income from tax
They only apply to companies with no employees
They require companies to close their foreign offices
They tax the income of the foreign company in the home country
Explanation:
Jessica explains that the rules tax the foreign company’s income in the home country.
4.
What ownership level usually counts as control in these rules?
More than 50% ownership
Any ownership at all
Exactly 25% ownership
Less than 10% ownership
Explanation:
Jessica says control usually means owning more than 50% of the company.
5.
What can be inferred about international tax planning from the conversation?
It is unnecessary because foreign income is never taxed
It requires checking CFC rules to avoid unexpected taxes
It only matters for companies with no foreign profits
It is based on rules that are the same in every country
Explanation:
Jessica says they must check CFC rules to avoid unexpected taxes, which implies tax planning must account for them.
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