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CTP · Question #711

CTP Question #711: Real Exam Question with Answer & Explanation

The correct answer is A. The company charges the subsidiary negotiated licensing fees on proprietary software.. See the full explanation below for the reasoning.

Question

  • (Topic 8) A multinational corporation has a successful subsidiary in a country that taxes cross-border dividend payments at 72%. Collections on accounts receivable average 90% per month, and the average rate on local government bond investments is 2.5%. What would be the BEST method for the company to repatriate local profits?

Options

  • AThe company charges the subsidiary negotiated licensing fees on proprietary software.
  • BThe subsidiary sets up a re-invoicing center in another, tax-friendly country to manage a
  • CThe subsidiary lends funds to the parent. The loan is not repaid and the subsidiary
  • DSet up an in-house bank program at the successful subsidiary to make use of the

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