单项选择题

A MNC decides to establish a branch rather than a subsidiary, because______

A．a branch has a larger scale than subsidiary
B．already regulated tax situation is not so advantageous
C．a subsidiary must be adjusted to a given tax situation
D．there is no tax treaty in the nation invested

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热门试题

单项选择题

When do some less developed countries allow tax-free investment reserves

A．When the economy of those countries is not doing well.
B．At a later stage for investment in those countries.
C．When an unfavorable depreciation in allowance is used.
D．When the property of the plant is written off at a lower rate in the later years.

单项选择题

Why is a tax holiday an investment incentive

A．Tax rates differ greatly because of a tax holiday.
B．During a tax holiday, government doesn't levy taxes.
C．During a tax holiday, some of new subsidiaries will reduce taxes on machinery.
D．Problem of unemployment can be solve