NO.PZ202304050100008501
问题如下：
(1) If the proposed reduction in Swedish tax rates had been in effect in 2015, the increase in Trana’s net profit (in SEK millions) would have been closest to:
选项：
A.
SEK31.2.
B.
SEK18.6.
C.
SEK29.8.
解释：
The proposed change in Swedish tax rates would have affected the income earned in Sweden (SEK338 before tax) and the pre-tax income earned in the South American subsidiary (SEK227, see calculation in following table) because the tax rate there is lower than in Sweden and hence subject to tax at Swedish rates. The income earned in tax jurisdictions with rates higher than Sweden’s (Europe and the United States) are not subject to tax in Sweden and thus would not have been affected.
* To calculate EBT, divide net profit of SEK204 by (1 – tax rate): 204/(1 – 0.10) = SEK227.
如何理解答案中“because the South American subsidiary tax rate there is lower than in Sweden and hence subject to tax at Swedish rates”,此外该题所考知识点是在哪里？
