首页
登录
职称英语
Read the following passage. Are sentences 16-22 "Right" or "Wrong" ? If
Read the following passage. Are sentences 16-22 "Right" or "Wrong" ? If
游客
2025-05-12
16
管理
问题
Read the following passage.
Are sentences 16-22 "Right" or "Wrong" ? If there is not enough information to answer "Right" or "Wrong" , choose "Doesn’t say".
For each sentence 16-22, mark one letter(A,B or C)on your Answer Sheet.
Under the worldwide principle of taxation, the foreign earnings of a domestic company are subject to full levies of both its host and home countries. The foreign branches and subsidiaries of MNEs are therefore subject to varieties of taxes, both direct and indirect, in the countries where they operate. The problem is that the income earned in the foreign country may be subject to income taxes twice. MNEs’ income is taxed in the country where the income is earned and again, the income might be taxed in the parent country. This could result in double taxation.
A foreign tax credit is a means to avoid double taxation of foreign-source income. A parent company’s domicile(country of residence)can elect to treat foreign taxes paid as a credit against the parent’s domestic tax liability or as a deduction from taxable income. Companies generally choose the credit, as it yields a one-for-one reduction of domestic taxes payable(limited to the amount of income taxes actually paid), whereas a deduction is only worth the product of the foreign tax expense and the domestic marginal tax rate. [br] The subsidiary of an international enterprise should pay taxes to its own country and to the foreign country where it operates.
选项
A、Right
B、Wrong
C、Doesn’t say
答案
A
解析
原文信息:The foreign branches andsubsidiaries of MNEs are therefore subject tovarieties of taxes,both direct and indirect.因此,题干正确。
转载请注明原文地址:https://tihaiku.com/zcyy/4073645.html
相关试题推荐
Readthefollowingletter.Arethesentences(16-22)"Right"or"Wrong"?Ifthe
Readthefollowingletter.Arethesentences(16-22)"Right"or"Wrong"?Ifthe
Readthefollowingletter.Arethesentences(16-22)"Right"or"Wrong"?Ifthe
Readthearticlebelowaboutadvertisingstrategy.Aresentences16-22"Right"o
Readthearticlebelowaboutadvertisingstrategy.Aresentences16-22"Right"o
Readthearticlebelowaboutadvertisingstrategy.Aresentences16-22"Right"o
•Readthearticlebelowaboutacity.•Aresentences16-22ontheoppositep
•Readthearticlebelowaboutacity.•Aresentences16-22ontheoppositep
•Readthearticlebelowaboutacity.•Aresentences16-22ontheoppositep
•Readthearticlebelowaboutacity.•Aresentences16-22ontheoppositep
随机试题
Theageofrequiringretirementincompaniesshouldberaised,andso【M1】__
Humanbehaviorismostlyaproductoflearning____________________(然而,动物的行为主要是依
TheKeyling’svoyagetoLondontookplaceduring______.[br]HowdidKeylingre
()高层民用建筑应设消防电梯。A.一类高层公共建筑 B.建筑高度大于3
下列词语中,字形与加点字的读音全都正确的一组()。A. B. C. D.
软件文档分为( )三类。A.需求分析文档、设计文档、编码文档 B.开发文档、
血清铁下降,总铁结合力增加的疾病是( )。A.缺铁性贫血 B.慢性失血性贫血
下列指标中,反映企业流动资产利用效率的是()。A.速动比率 B.产权比率
某新开工项目,场地四周已设置封闭围挡,现场出入口“五牌一图”设置完毕,按照文明施
梁和板为典型的( )构件。A.受压 B.受拉 C.受弯 D.受剪
最新回复
(
0
)