drademaskey(編輯修改稿)
2024-11-29 17:48 本頁面
【文章內(nèi)容簡介】 ax of $ million and remits the remaining $ million as a dividend to its . parent. ? Under current . tax law, the . tax owed on the dividend is calculated as: Tax Planning (2) ? Suppose the Spanish government imposes a dividend withholding tax of 10%. What is the effective tax rate on the Spanish affiliate’s beforetax profits from the standpoint of its . parent? ? Under current . tax law, the parent firm’s . tax owed on the dividend is calculated as: Transfer Pricing ? The most important uses of transfer pricing include: ? Reducing taxes ? Reducing tariffs ? Avoiding exchange controls ? Increasing profits from a joint venture ? Disguising profitability Tax Effects ? MNCs can minimize taxes by using transfer prices to shift profits from the hightax to the lowtax nation. ? Set the transfer price as low as possible if ? Set the transfer price as high as possible if Transfer Pricing: Tax Effect ? Suppose Navistar’s Canadian subsidiary sells 1,500 trucks monthly to the French affiliate at a transfer price of $27,000 per unit. ? The Canadian and French tax rates on corporate ine equal 45% and 50%, respectively. ? The transfer price can be set at any level between $25,000 and $3
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