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CTP · Question #394

CTP Question #394: Real Exam Question with Answer & Explanation

The correct answer is C. $500,000. See the full explanation below for the reasoning.

Question

  • (Topic 4) A U.S. corporation has annual revenues of $500 million and a corporate tax rate of 15%. It has subsidiaries in Country A and Country B. Subsidiary A has annual revenues of $50 million. Subsidiary B has annual revenues of $20 million. The parent company has asked the Subsidiary A to transfer the equivalent of $10 million to Subsidiary B. There is a 5% withholding tax in Country A and a 3% withholding tax in Country B. How much withholding tax will the company owe as a result of this transaction?

Options

  • A$200,000
  • B$300,000
  • C$500,000
  • D$800,000

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