7. Describe the ways in which multinational corporations are able to reduce their global exposure to tax liabilities. Be sure to identify the primary tools used and the potential financial benefits from successful tax management programs.

Answers

Answer 1

Answer:

Ways in which multinational corporations are able to reduce their global exposure to tax liabilities are given below

Explanation:

There are a lot of different ways of reducing global exposure to tax liabilities a multinational corporations can opt for. Some of the ways are mentioned below.

1. Transfer pricing is an strategy for setting a transaction price between the organizations under the same ownership or control.

2. Payments for intangibles is a strategy where no taxes are paid due to the keeping of intellectual property rights.

3. Profit shifting strategy is usually used to avoid large tax rates by transferring the profits to tax haven countries or areas where the tax rate is very low.

4. Corporate debt-equity is a strategy usually used for reducing taxable profits in high tax countries.

5. The Conduit technique is used by the organization to channel their money through a country to assist favorable tax rates.

   Benefits

High transparency and efficiency in all tax-related processes. Transaction costs can be minimized.


Related Questions

why would you use computer-aided design (cad) software?

Answers

Answer:

CAD enables the development, modification, and optimization of the design process. CAD enables the development, modification, and optimization of the design process. Thanks to CAD, engineers can make more accurate representations and modify them easily to improve design quality.

Explanation:

Answer: To re-create the layout of a space before actually moving anything.

Explanation: took the quiz

The Bert Corp. and Ernie, Inc., have both announced IPOs. You place an order for 1,150 shares of each IPO. One of the IPOs is underpriced by $18.00 and the other is overpriced by $6.50. You will receive all of the shares you ordered of the overpriced IPO, but only one-half of the shares you ordered of the underpriced IPO. What profit do you expect?
a. $31,875.00.
b. $11,562.50.
c. $14,375.00.
d. $7,552.00.
e. $2,812.50.

Answers

Answer:

The Bert Corp. and Ernie, Inc.

The profit expected is:

= $2,875.

Explanation:

a) Data and Calculations:

                           The Bert Corp.    Ernie, Inc.

IPO order placed  1,150 shares      1,150 shares

Underpriced by       $18.00

Overpriced by                                   $6.50

Profited expected    $10,350          -$7,475

Net profit = $2,875 ($10,350 - $7,475)

b) The profit expected is generated from the underpriced stock.  This profit is reduced by the increased cost incurred on the over-priced stock.  Therefore, the net profit is the difference between the profit and the additional cost incurred.

According to the above material, there exist large differences between economic growth rate using traditional expenditure approach and the satellite night-light data. How do you evaluate the night-light data method? and can you identify several reasons why there exists such differences?

Answers

The use of satellite night-light data as a method to evaluate economic growth has both strengths and limitations. Reasons for Differences between Traditional Expenditure Approach and Night-light Data: Informal Economy, Data Limitations, Urbanization Bias and Structural Changes.

Here is an evaluation of the night-light data method and several reasons for the differences observed between the traditional expenditure approach and the night-light data:

Evaluation of the Night-light Data Method:

Objective and Timely: Satellite night-light data provides an objective and timely measure of economic activity. Wide Coverage: Night-light data can cover large geographical areas, including remote and inaccessible regions. Granularity: The data can be analyzed at a fine-grained level, allowing for detailed spatial analysis of economic patterns. This can help identify pockets of growth and disparities within regions.

Reasons for Differences between Traditional Expenditure Approach and Night-light Data:

Informal Economy: The traditional expenditure approach relies on official economic data, which may not fully capture the informal sector. Data Limitations: Night-light data has its limitations. It primarily measures economic activity related to lighting, which may not capture other dimensions of economic growth such as services or knowledge-based industries. Urbanization Bias: Night-light data tends to be more representative of urban areas with higher population density and greater access to electricity. Structural Changes: The traditional expenditure approach focuses on consumption and investment, while night-light data primarily captures the energy consumption associated with lighting.

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What are the implications of managing external environment​

Answers

Answer:

Explanation:

Its has impacts on jobs and employment, the amount of environmental uncertainty, and the nature of stakeholder relationships.

The external environment is one that includes the external factors like the clients and customers. It needs to ensure the directly the interactive and the indirectly interactive factors function and work in collaboratively to achieve the business's objectives.

The implications of the environment mean managing the political, economical, and social environment also.

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ways to increase job satisfaction for managers​

Answers

Answer:

Rephrase please

Explanation:

Recognize and Celebrate Your Employees

define motivation.explain it's importance. ​

Answers

Answer:

motivation refers to those wishes,desire, drive that stimulates or activation the man to do things..

Explanation:

The important words here are 'needs', 'values' and 'goals' and these are the building blocks of motivation that lead to actions: Needs are basic requirements for survival and may be physical or psychological; for example, hunger, thirst, love or friendship.

I hope you are motivated to this answer......

Alameda Tile sells products to many people remodeling their homes and thinks that it could profitably offer courses on tile installation, which might also increase the demand for its products. The basic installation course has the following (tentative) price and cost characteristics. Tuition $ 800 per student Variable costs (tiles, supplies, and so on) 480 per student Fixed costs (advertising, salaries, and so on) 160,000 per year Required: a. What enrollment will enable Alameda Tile to break even? b. How many students will enable Alameda Tile to make an operating profit of $80,000 for the year? c. Assume that the projected enrollment for the year is 800 students for each of the following (considered independently): 1. What will be the operating profit (for 800 students)? 2. What would be the operating profit if the tuition per student (that is, sales price) decreased by 10 percent? Increased by 20 percent? 3. What would be the operating profit if variable costs per student decreased by 10 percent? Increased by 20 percent? 4. Suppose that fixed costs for the year are 10 percent lower than projected, whereas variable costs per student are 10 percent higher than projected. What would be the operating profit for the year?

Answers

Answer:

Alameda Tile

a. The enrollment to enable Alameda Tile to break even = 500 students.

b. To make an operating profit of $80,000, number of students

= 750 students

c. With projected enrollment for the year of 800 students:

1. Operating profit = Total Contribution - Fixed Costs

= ($320 * 800) - $160,000

= $96,000

2. a) Operating Profit, if the tuition per student decreased by 10%.

New selling price = $720  which is $800 * (1 - 10%)

Variable cost             480

Contribution           $240

Operating profit = Total Contribution - Fixed Costs

= ($240 * 800) - $160,000

= $32,000

2. b) Operating Profit, if the tuition per student increased by 20%.

New selling price = $960  which is $800 * (1 + 20%)

Variable cost             480

Contribution           $480

Operating profit = Total Contribution - Fixed Costs

= ($480 * 800) - $160,000

= $224,000

3. a) Operating Profit, if variable costs per student decreased by 10%.

Selling price =         $800

Variable cost             432     $480 * (1 - 10%)

Contribution           $368

Operating profit = Total Contribution - Fixed Costs

= ($368 * 800) - $160,000

= $134,400

3. b) Operating Profit, if variable costs per student increased by 20%.

Selling price =         $800

Variable cost             576     $480 * (1 + 20%)

Contribution           $224

Operating profit = Total Contribution - Fixed Costs

= ($224 * 800) - $160,000

= $19,200

4. Operating profit, if fixed costs reduced by 10% and variable cost increased by 10%:

Selling price =         $800

Variable cost             528     $480 * (1 + 10%)

Contribution           $272

Operating profit = Total Contribution - Fixed Costs

= ($272 * 800) - $144,000 ($160,000 * (1 - 10%)

= $73,600

Explanation:

a) Data and Calculations:

Tentative Price and Cost Characteristics:

Tuition $ 800 per student

Variable costs (tiles, supplies, and so on) 480 per student

Fixed costs (advertising, salaries, and so on) 160,000 per year

Per unit       Tentative

Selling price = $800

Variable cost    480

Contribution  $320

b) Computation of break-even point:

To break-even with fixed cost of $160,000, sales unit will be equal to:

Fixed cost/Contribution per unit = $160,000/$320 = 500 students

c) Fixed cost + Target Profit /Contribution per unit:

= ($160,000 + $80,000)/$320

= $240,000/320

= 750 students

What is the approximate yield to maturity and the exact yield to maturity (use a calculator) for the $1,000 semi-annual bond? Assume this is issued in the United States: 10 years to maturity, 6 percent coupon rate, current price is $950.

Answers

Answer:

6.67% and 6.694%

Explanation:

The computation of the approximate yield to maturity and the exact yield to maturity is shown below:

For Approximate yield to maturity it is

= 2 × ((Face value - current price) ÷ (2 × time period) + face value × coupon rate ÷ 2) ÷ (Face value + current price) ÷ 2)

=2 × (($1,000 - $950) ÷ (2 × 10) + $1,000 × 6% ÷ 2) ÷ (($1,000 + $950) ÷ 2)

= 6.67%

Now

the Exact yield to maturity is

= RATE(NPER,PMT,-PV,FV)

= RATE (10 × 2, 6% × $1000 ÷ 2,-$950,$1,000) × 2

= 6.694%

what is needs assessment

Answers

Needs assessment is a process that involves identifying and analyzing gaps between the current situation and the desired situation in a particular context, and determining the necessary steps to bridge those gaps. It is a tool that is commonly used in a variety of fields, including business, healthcare, education, and community development.

The purpose of a needs assessment is to gather information and data that can be used to inform decisions about resource allocation, program planning, and other activities aimed at addressing the identified gaps. It typically involves a systematic and comprehensive review of the situation, including an analysis of the target population, their needs, and the resources available to address those needs.

There are several different methods that can be used to conduct a needs assessment, including surveys, focus groups, interviews, and observations. The specific approach used will depend on the context and the goals of the assessment.

Overall, needs assessment is an important tool for ensuring that resources are used effectively and efficiently to address the needs of a particular population or community. It can help to ensure that programs and services are tailored to the specific needs of the people they are designed to serve, and that limited resources are used in the most impactful way possible.

Answer:

Needs assessment is a process of determining the needs of an organization, group, or individual in order to develop a plan to meet those needs. It involves gathering information, analyzing data, and developing strategies to address the identified needs. The goal of needs assessment is to identify gaps between the current state and the desired state, and to develop a plan to bridge those gaps.

What strategy should be applied when other strategies are ineffective and the company needs to change quickly

Answers

Answer:

Plan Carefully. ...

Be as Transparent as Possible. ...

Tell the Truth. ...

Communicate. ...

Create a Roadmap. ...

Provide Training. ...

Invite Participation. ...

Don't Expect to Implement Change Overnight.

Explanation:

Which drawback of being an entrepreneur can disrupt your personal life?

Answers

Stress and responsibilities
Hope this helps!
I hav to give my life to my business if I’m tryna hangout but promised a restock that day I have to restock and u have to respond to demand

In _____, products are made according to customer specifications.

Answers

Mass customization (build to order)
Mass customization is the answer

Complete the sentence. As _____ increases, specialization increases as well.

Answers

Answer: Division of labor

Explanation:

what is a Gantt Chart and how can one constuct it?​

Answers

Answer:

A Gantt chart is constructed with a horizontal axis representing the total time span of the project, broken down into increments (for example, days, weeks, or months) and a vertical axis representing the tasks that make up the project (for example, if the project is outfitting your computer with new software, the major

Ice is food, but it must not be handled with the same degree of care as other food. T or false

Answers

Answer:

False............................

Which 3 of these can you do when you select the Pencil icon on the bank account tile in the Banking center?

Answers

The three (3) activities that can be done when one select the Pencil icon on the bank account tile in the Banking center are the following:

reorder the accountsDrag and drop the bank/credit card accounts to the right place, and then hit Save.

What is the Pencil icon on the bank account tile in the Banking center?

The pencil icon is a digital tool for editing. Perhaps, one may wish to have a different name or perceived a different name to be better fitting or need to correct a wrong name, one can easily rename or correct it by clicking the pencil icon to the right of the title and enter a new name.

Therefore, the correct answer is as given above.

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The complete question goes thus:

Which 3 of these can you do when you select the Pencil icon on the bank account tile in the Banking center?

reorder the accounts

Drag and drop the bank/credit card accounts to the right place, and

Save

setting

An employee who fails to comply with the processes and procedures describing how to complete a task is violating _____
A. Risk assessment
B.monitoring
C.information and communication
D. Control activities

Answers

Answer: D. Control activities

Explanation:


In a progressive tax structure, the higher a taxpayer's
income, the greater percentage he or she must pay in
taxes. This chart shows a sample progressive income tax
CEPTS for a taxpayer with total taxable income of $100,000.
Income According to the chart, what would be the total
tax on taxable income of $65,000?

Answers

Answer:According to the chart, the total tax on taxable income of $65,000 would be $16,250.

Explanation:

What is the distinction between debtor and creditor?

Answers

Answer:

A creditor is a person who lends money or extends credit to another person.  A debtor is a system or person that owes money to another orginization or party (AKA a company or individual who owes money.)

Explanation:

Hope this helps you! Good luck :)

Debtor → A company or individual who owes money.

Creditor → A person to whom a debt is owed especially.

Basically the debtor is the borrower and the creditor is the lender.

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Haas Company manufactures and sells one product. The following information
pertains to each of the company's first three years of operations:
Variable costs per unit:
Manufacturing:
Direct materials
Direct labor
Variable manufacturing overhead
Variable selling and administrative
Fixed costs per year:
Fixed manufacturing overhead
Fixed selling and administrative expenses
A A A A
20
12
4
2
$
Book
$ 960,000
$ 240,000
int
During its first year of operations, Haas produced 60,000 units and sold 60,000 units.
During its second year of operations, it produced 75,000 units and sold 50,000 units.
In its third year, Haas produced 40,000 units and sold 65,000 units. The selling price
of the company's product is $58 per unit.
int
ences
Required:
1. Compute the company's break-even point in unit sales.
2. Assume the company uses variable costing:
a. Compute the unit product cost for year 1, year 2, and year 3.
b. Prepare an income statement for year 1, year 2, and year 3.
3. Assume the company uses absorption costing:
a. Compute the unit product cost for year 1, year 2, and year 3.
b. Prepare an income statement for year 1, year 2, and year 3.

Answers

While the sales revenue of $960,000 is a crucial piece of information, it is only one component in assessing the financial performance of Haas Company.

Based on the provided information, it can be inferred that Haas Company manufactures and sells only one type of product. The total amount of sales revenue for this product is $960,000. However, this information alone is not sufficient to determine the profitability or financial health of the company.

In order to assess the financial performance of Haas Company, additional information such as the cost of goods sold, operating expenses, and net income is needed.

The cost of goods sold refers to the direct costs associated with the production and sale of the product. This includes materials, labor, and overhead expenses. By subtracting the cost of goods sold from the total sales revenue, the gross profit can be determined. The gross profit indicates the profitability of the product, before taking into account any operating expenses.

Operating expenses are the indirect costs associated with running the business, such as rent, utilities, salaries, and advertising. After subtracting the operating expenses from the gross profit, the net income can be determined. The net income represents the overall profitability of the company after all expenses have been accounted for.

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Heritage, Inc., had a cost of goods sold of $44,721. At the end of the year, the accounts payable balance was $8,253. How long on average did it take the company to pay off its suppliers during the year

Answers

Answer:

Account payable days = 67.36 days

Explanation:

The payable days is the average length of time it takes a business to settle its account payable. It is calculated as thus;

Account payable days = Average account payable / Cost of goods sold × 365

Account payable = $8,253/44,721 × 365

Account payable = 67.36

Therefore, it will take Heritage about 67.36 days to settle its account payable

Does a higher GDP imply high welfare. Why?

Answers

Answer:

All economic value is subjective—free-market prices are determined by how much better off individuals believe a good or service can make them. ... So, in some sense, higher GDP should equate to greater human progress, because it means more valuable goods and services have been created.

5. It is April 19, 2012 and you suddenly remember that your credit card bill is due the next day. You have the money
in your checking account to pay the bill in full. The mailing address for the credit card company is a few thousand
miles away so you assume that it will take a few days for your check to arrive. What should you do?

Answers

Answer:

call the bank or wherever your credit card is from and inform them that you just sent it out in the mail and that it should be there in a few days.

Explanation:

Taco Bell processes on average 1,500 customers per day (15 hours). On average there are 75 customers in the restaurant (waiting to place the order, waiting for the order to arrive, eating, etc.). How long does an average customer spend at Taco Bell and what is the average customer turnover

Answers

Answer:

1.333 customers per hour

Explanation:

The computation of average customer turnover is shown below:-

number of customers processed per hour = 1,500 ÷ 15

= 100 customers per hour

Now,

Average time spend by the customer is given as the ratio I/R = 75  ÷  100

= 0.75 hours

or

= 45 minutes

Customer turnover = 100  ÷  75

= 4/3

or

= 1.333 customers per hour

I added a picture of the question. Please help

I added a picture of the question. Please help

Answers

The following accounts would be debited and credited in this transaction:

Debit: Furniture Inventory: $125,000Credit: Accounts Payable (Cubicle Deluxe): $125,000

In this transaction, Furniture Direct is buying new desks for its customer service department from Cubicle Deluxe at a cost of $125,000. The purchases journal records all purchases made on credit.

The information that would be entered into the purchases journal for this transaction is:

        PURCHASES JOURNAL

Date       Account Credited   PR Invoice Accts.    Payable Cr.

January 1 Furniture Inventory   PR-001                    $125,000

Purchases Other Dr.

Accounts Payable $125,000

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a 2% increase in customer retention has the same net effect on a business as decreasing costs by 10%

Answers

Customer retention can increase company revenue by 25-95% with a 5% increase. Customers who are returning buy more frequently and spend more money than new customers. They recognize the worth of a product or service and return time and time again.

What is the customer retention percentage?

The percentage of existing clients who remain customers after a certain period is referred to as the customer retention rate. Your customer retention rate can help in understanding what keeps customers coming back to your company and can also indicate opportunities to improve customer service.

Acquiring new customers can cost up to five times as much as satisfying and retaining existing customers. A 2% increase in customer accumulation has the same effect as a 10% reduction in costs. Increasing customer retention by 5% boosts profits by 25 to 95%.

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please help me I really need the answers :(

please help me I really need the answers :(

Answers

Answer: A.

Explanation:

March/2023/1 Receive a cheque from Guria Ltd K700.
requirement do double entry​

Answers

Assuming Cheque received from a customer

1-Mar-2023  

DR Bank

CR Accounts Receivable (Guria Ltd K700)

(Recoded receipt of cheque from customer)

What is Double Entry?

Double entry is the initial entry that is recorded to record the daily transactions of a company, these transacttions are accumulated at the end of a month or a period and are converted into a trial balance, this trial balance eventually help in the preparation of an Income statement and Balance Sheet.

The cheque is received from Guria Ltd that needs to be deposited into bank and the above entry is to be recorded.

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Decisions made through alternative resolution techniques are binding and cannot be challenged through litigation.
True or False

Answers

Decisions made through alternative resolution techniques are binding and cannot be challenged through litigation, is the false statement.

What is alternative resolution techniques?

ADR brings together all methods and procedures for resolving disputes that take place independently of any governing body. Mediation, arbitration, conciliation, negotiation, and transaction are the most well-known ADR techniques.

The most common ADR method now used by agencies in employment-related conflicts is mediation. An approved impartial and neutral third person with no power of decision-making will mediate a conflict or negotiation.

Thus, it is the false statement.

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Write a two-paragraph summary of this exercise that you could use to demonstrate your knowledge of the role of social media in commerce in a future job interview.

Answers

Answer:

you are awesome to mention

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