Michael-Peng2022-11-10 22:13:45
第六题解析By increasing the price at which Anart sells goods to the US and eurozone subsidiaries, it would increase the taxable income earned in South America and reduce the taxable income (through higher cost of goods sold) in the United States and the eurozone. Because of the tax treaty with Sweden, there would be no net tax savings on the goods sold to US and eurozone stores by Anart if the prices change.这段话什么意思,请解释。按他的意思A是错的?
查看试题回答(1)
Nicholas2022-11-11 11:29:30
同学,早上好。
这里的意思是,
应该提高A向美国和欧元区子公司销售商品的价格,将增加南美的应税收入,并减少美国和欧元的应税所得(通过提高销售商品的成本,因为供货的南美商品价格更高了,成本更高了)。由于与瑞典的税收协定,如果价格发生变化,A出售给美国和欧元区商店的商品将不会有净税收节省。(公司整体的有效税收是降低了,因为A所在地区的税率最低,10%)。
加油,祝你顺利通过考试~
- 评论(0)
- 追问(0)
评论
0/1000
追答
0/1000
+上传图片
