Right.
Wrong.
Doesn’t say.
第1题:
3 Spica, one of the director shareholders of Acrux Ltd, has been in dispute with the other shareholders over plans to
expand the company’s activities overseas. In order to resolve the position it has been agreed that Spica will sell her
shares back to the company. Once the purchase of her shares has taken place, the company intends to establish a
number of branches overseas and acquire a shareholding in a number of companies that are resident and trade in
overseas countries.
The following information has been obtained from client files and meetings with the parties involved.
Acrux Ltd:
– An unquoted UK resident company.
– Share capital consists of 50,000 ordinary shares issued at £1·90 per share in July 2000.
– None of the other shareholders has any connection with Spica.
The purchase of own shares:
– The company will purchase all of Spica’s shares for £8 per share.
– The transaction will take place by the end of 2008.
Spica:
– Purchased 8,000 shares in Acrux Ltd for £2 per share on 30 September 2003.
– Has no income in the tax year 2008/09.
– Has chargeable capital gains in the tax year 2008/09 of £3,800.
– Has houses in the UK and the country of Solaris and divides her time between them.
Investment in non-UK resident companies:
– Acrux Ltd will acquire between 15% and 20% of each of the non-UK resident companies.
– The companies will not be controlled foreign companies as the rates of tax in the overseas countries will be
between 23% and 42%.
– There may or may not be a double tax treaty between the UK and the overseas countries in which the companies
are resident. Where there is a treaty, it will be based on the OECD model treaty.
– None of the countries concerned levy withholding tax on dividends paid to UK companies.
– The directors of Acrux Ltd are concerned that the rate of tax suffered on the profits of the overseas companies
will be very high as they will be taxed in both the overseas country and in the UK.
Required:
(a) (i) Prepare detailed calculations to determine the most beneficial tax treatment of the payment Spica will
receive for her shares; (7 marks)
第2题:
A、travel around the world
B、become travel agents
C、visit family members
D、help other people
第3题:
The author attributes the phenomenon of "golden skirts" to( )
[A]the small number of qualified females in management
[B] the over-reernitment Of female managers in public companies
[C]the advantage women enjoy when competing for senior positions
[D] the discrimination toward women in Norwegian business circles
第4题:
第5题:
第6题:
第7题:
第8题:
第9题:
第10题:
Packet drops
Transmitting too many small packets
Variable queue delays
Compression
None of the other alternatives apply
第11题:
第12题:
Right.
Wrong.
Doesn’t say.
第13题:
According to the passage, cancers may take some healthy steps other than ________.
[A] stop smoking
[B] exercise regularly
[C] take non-fat diet
[D] control their weight
第14题:
Wal-Mart has been criticized by some groups for its .( )
[A] low service quality
[B] employees' low salary
[C] high pressure on the other companies
[D] discrimination against women
第15题:
第16题:
第17题:
第18题:
第19题:
第20题:
第21题:
You need to troubleshoot some problems in the Company VOIP network associated with jitter. What is the cause of jitter? ()
第22题:
第23题:
something other companies are likely to copy.
an opportunity to take over some of its competition.
a departure from its previous approach.
a way of solving certain problems.
第24题:
exceeding
extensive
exclusive
excessive