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Listening Quiz: Thảo Luận Về Thuế Tối Thiểu Toàn Cầu OECD Pillar Two – Easy Level
Th12 13, 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 topic of Olivia and John’s conversation?
A new hiring policy for the client’s group
The client’s plans to open offices abroad
How to reduce business expenses in one country
The OECD Pillar Two global minimum tax rules
Explanation:
They discuss OECD Pillar Two rules, including the global minimum tax rate and how it affects the client’s group.
2.
What minimum tax rate do the OECD Pillar Two rules require globally?
15 percent
20 percent
10 percent
12 percent
Explanation:
Olivia says the rate is 15 percent globally.
3.
What happens if a country has a lower tax rate under these rules?
The rules no longer apply there
The tax rate is reduced to match other countries
The client must pay extra tax to reach 15 percent
The client pays no tax in that country
Explanation:
Olivia explains that if a country has a lower tax rate, the client must pay extra tax to meet 15 percent.
4.
What does John seem to understand about the purpose of the rules?
They are meant to prevent big companies from avoiding taxes
They are meant to help big companies avoid taxes
They are designed to eliminate all taxes worldwide
They apply only to small local businesses
Explanation:
John says, “This helps stop tax avoidance by big companies,” which shows he understands the rules are intended to prevent tax avoidance.
5.
According to Olivia, where do the rules apply for the client’s group?
Only in countries with tax rates below 15 percent
Only in countries where the client has headquarters
In all countries in the group’s business
Only in the country with the highest tax rate
Explanation:
Olivia says the rules cover all countries in the group’s business.
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