NO.PZ2018091705000104
问题如下：
Açor’s second meeting will be with Thanh Bañuq. Bañuq is Njau’s nephew and serves on the board of directors of Udhamini.Açor obtained the essential facts about Bañuq when she opened his account, including his risk and return objectives and the origin of his wealth. In preparation for the meeting, Açor considers the high level of taxes that Bañuq pays. Açor will recommend changing the asset location of high- dividend- paying equities that Bañuq owns from a taxable account to a retirement account with tax- free earnings and withdrawals.
Açor’s recommendation regarding asset location in Bañuq’s portfolio is most likely an example of tax:
选项：
A.deferral.
B.reduction.
C. avoidance.
解释：
C is correct. Changing the location of high- dividend- paying equities away from Bañuq’s taxable account to a retirement account with tax- free earnings and future liquidity events is an example of a tax avoidance strategy. Implementing this asset location change will eliminate the taxes that Bañuq would have been required to pay on investment income and gains in this account.
tax deferral、reduction、avoidance和TDA、TEA账户有对应关系吗？
tax-free earnings and withdrawals=TEA账户=tax avoidance？
TDA账户=tax deferral或reduction?
tax avoidance包括全免/减免，还是只代表全免呢
