楼主: 金多多教育
4884 23

[CFA考试] 2014CFA3级考生必看-【每日一练】-R12-20140311 [推广有奖]

已卖:3927份资源

院士

46%

还不是VIP/贵宾

-

威望
1
论坛币
363072 个
通用积分
17.9951
学术水平
222 点
热心指数
101 点
信用等级
221 点
经验
79141 点
帖子
1027
精华
31
在线时间
872 小时
注册时间
2012-2-18
最后登录
2025-10-30

楼主
金多多教育 在职认证  企业认证  发表于 2014-3-11 10:07:08 |AI写论文

+2 论坛币
k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群
赵安豆老师微信:zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

感谢您参与论坛问题回答

经管之家送您两个论坛币!

+2 论坛币
Using the credit method and assuming an individual is taxed on foreign income at a rate of 50% and their domestic tax rate is 40% what percentage of taxes would they pay to their resident country on the foreign income?


A) 0%.

B) 40%.

C) 10%.

本帖隐藏的内容




solution:A


Under the credit method the residence country allows the individual to take a tax credit for taxes paid to a source country. The tax rate paid by the resident on the foreign source income is the greater of the domestic and source tax rates.


If the individual lives in a residence jurisdiction that charges 40% taxes on world-wide income, and they have income from a foreign country that enforces source jurisdiction and charges 50% income tax, the individual will end up paying 50% income tax to the foreign country. If the tax rates were reversed (i.e., 50% domestic, 40% foreign) the individual would still pay tax on the foreign source income at 50%, but the taxes will be split between the resident and source countries: 10% to the residence country; 40% to the source country.



二维码

扫码加我 拉你入群

请注明:姓名-公司-职位

以便审核进群资格,未注明则拒绝

关键词:2014CFA CFA3级 CFA3 CFA FA3 CFA培训 CFA考试 CFA练习

专注估值,从金多多开始

沙发
263320948 发表于 2014-3-11 11:51:48

藤椅
初学者2008 发表于 2014-3-11 12:03:33

板凳
金融专属 在职认证  发表于 2014-3-11 12:47:22
3级练习,每日一练!
金多多教育

报纸
2312323 发表于 2014-3-12 09:19:40
0ooooooooo

地板
yjd19830811 发表于 2014-3-12 09:51:29
abc b

7
mirwen 发表于 2014-3-12 12:49:52
0*0*0

8
262768198 发表于 2014-3-12 15:36:08

9
风干的字迹 发表于 2014-3-12 18:22:22
XIEXIE

10
zjucsyuchen 发表于 2014-3-21 08:47:27

您需要登录后才可以回帖 登录 | 我要注册

本版微信群
加好友,备注jr
拉您进交流群
GMT+8, 2025-12-9 11:38