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.
SEK18.6.
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.
这道题涉及财务报表合并,看了老师的经典题通关课,有个问题不理解:
既然Anart已经按照当地10%的税率缴了税,那么合并报表以后,是否还是要按照Sweden当地的要求再次缴税?(也就是双重缴税)
这道题说的,是不是Sweden当地对于合并报表后,集团税收变化对于NI的影响?