corporate tax manafgemant-solution

Corporate Tax Managemant Mid-I: Q-3: The sources and causes of complexity in our tax system: 1. Transfer Price/ Arms-length price 2. Substance-over-form 3. Tax law ambiguity Correctible problem: 1. Tax law ambiguity i.e. R&M tax rate for residential 25% and commercial 30% 2. Substance-over-form. Q-2: Example: Taxes on Tobbacco & Alchols related product: Excessive tax rules on narcotic product designed to motivate a socially desirable activity that motivates transactions that reduce a tax payer’s tax liabilies. But in the case of excessive tax rules on the consumption of luxury products/ service i.e. buying very expensive luxurious cars designed only to motivates transactions that reduce a tax payer’s tax liabilies but serve no social purpose. Q-4: 1. Annualized after-tax accumulation for money market fund = I[1+R(1-t)] n =Tk. 7m[1+0..115(1-0.25)] 15 =Tk. 7m×3.4586=Tk. 24.21m Annualized after-tax accumulation for buying apartment =I[1+R(1-t)] n =Tk. 7m[1+0..105(1-0.25)] 15 =Tk. 7m×3.1171=Tk. 21.82m 2. Annualized after-tax rate of return, r = (F/I) 1/n -1=(3.4586/1) 1/15 - 1=1.0862-1=8.62% Annualized after-tax rate of return, r = (F/I) 1/n - 1=(3.1171/1) 1/15 -1=1.079-1=7.9%

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Corporate Tax ManagemantMid-I:Q-3: The sources and causes of complexity in our tax system:1. Transfer Price/ Arms-length price2. Substance-over-form3. Tax law ambiguityCorrectible problem:1. Tax law ambiguity i.e. R&M tax rate for residential 25% and commercial 30%2. Substance-over-form.Q-2: Example:Taxes on Tobbacco & Alchols related product: Excessive tax rules on narcotic product designed to motivate a socially desirable activity that motivates transactions that reduce a tax payers tax liabilies.But in the case of excessive tax rules on the consumption of luxury products/ service i.e. buying very expensive luxurious cars designed only to motivates transactions that reduce a tax payers tax liabilies but serve no social purpose.Q-4: 1. Annualized after-tax accumulation for money market fund = I[1+R(1-t)]n=Tk. 7m[1+0..115(1-0.25)]15=Tk. 7m3.4586=Tk. 24.21mAnnualized after-tax accumulation for buying apartment =I[1+R(1-t)]n=Tk. 7m[1+0..105(1-0.25)]15=Tk. 7m3.1171=Tk. 21.82m2. Annualized after-tax rate of return, r = (F/I)1/n-1=(3.4586/1)1/15-1=1.0862-1=8.62% Annualized after-tax rate of return, r = (F/I)1/n-1=(3.1171/1)1/15-1=1.079-1=7.9%

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