drademaskey内容摘要：
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。阅读剩余 0%
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