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Listening Quiz: Trình Bày Case Study Về Chuyển Giá – Advanced Level
Th6 8, 2025
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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?
A lesson on how to start a new company
A discussion of transfer pricing and a related case study
A debate about international trade agreements
A report on how to reduce employee costs
Explanation:
The conversation centers on Michael explaining transfer pricing, why it matters, a real case, and the guidelines used to manage it.
2.
According to Michael, what is transfer pricing?
The amount a company pays its employees each month
The total cost of shipping products to another country
The price one part of a company charges another part for goods or services
The tax rate a country charges imported goods
Explanation:
Michael directly defines transfer pricing as the price one part of a company charges another part for goods or services.
3.
What happened to the company in Michael’s example after tax authorities questioned its prices?
It received a government contract
It was praised for lowering taxes
It closed all of its foreign offices
It had to pay fines and adjust its prices
Explanation:
Michael says the company had to pay fines and adjust their prices after the tax authorities questioned the fairness of the prices.
4.
What can be inferred about companies that do not document how they set transfer prices?
They no longer need to follow any rules
They are required to stop trading immediately
They will always avoid taxes successfully
They may face problems with tax authorities
Explanation:
Michael says companies should follow rules and document how they set transfer prices to avoid problems, so lacking documentation may lead to issues with tax authorities.
5.
What is the main goal of the OECD’s transfer pricing guidelines?
To help companies move profits to low-tax countries
To eliminate all taxes on international business
To decide employee salaries in multinational companies
To make sure prices are fair and taxes are paid correctly
Explanation:
Michael explains that the OECD guidelines aim to make sure prices are fair and taxes are paid correctly.
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