Legal regulation of offshore companies and trusts MFPU

Synergy test "Legal regulation of offshore companies and trusts.fu_MAG" answers to questions 96/100 points.

1. What is the corporate tax rate in Cyprus:
15 percent
percent
7 percent.
2. What are the main activities of the OECD:
distribution of funds
countering money laundering, tax evasion, corruption and bribery
economic and political union of European states.
3. Where are the "offshore zones" in Russia?
Chechnya
Kalmykia
KChR
4. What is international tax planning?
these are tools, methods, schemes, including offshore, trusts, funds and other corporate structures
purposeful actions of the taxpayer aimed at reducing his tax liabilities incurred by him in the form of taxes, fees, duties and other obligatory payments
purposeful activity, which consists in obtaining the best results under appropriate conditions
5. Who is the beneficiary?
a specialist in financial accounting in an organization in accordance with applicable law
the natural or legal person to whom the cash payment is intended, the recipient of the money
a specialist who understands politics, economics, knows the turnover of competitors
6. What are transnational corporations guided by when forming transfer prices?
industry average prices
competitive prices
domestic prices
7. When paying interest to a Cypriot lender, withholding tax …
not withheld
withheld at a rate of 5 percent
withheld at a rate of 10 percent
8. How many offshore zones are there?
three types
five types
seven types.
9. What categories of legal entities are subject to preferential tax treatment in offshore zones?
for all business entities
for non-residents
for non-residents who do not operate in the territory of the offshore zone
10. What are the claims against offshore zones:
tax competition
assistance to crime (primarily in the "laundering" of money
fair competition.
11. What are the criteria for determining a tax haven?
50% taxation
strict secrecy and lack of effective information exchange (with the tax authorities of other countries)
sufficient transparency in the operation of the law and administrative rules
12. What is defined as Royalty?
percentage of profit or income
type of copyright
both options are correct
13. Year when the last edition of the INCOTERMS international rules was made:
2010
2000
2016
14. What is the mandatory measure to be applied together with quotas:
customs clearance
lobbying
licensing
15. What are quotas?
taxes
limits
prohibitions
rates
16. What is a holding?
the combination of a parent company and subsidiaries controlled by it
financial institution
state-financed organization
17. Who are called beneficiaries?
persons indicated by the issuing bank as the owner of the documentary letter of credit
persons not financially benefiting from the trust
persons receiving moral gain
18. Which intermediaries carry out transactions on their own behalf and at their own expense?
jobbers
consignees
brokers
dealers
19. What are non-cash payments between countries, companies, enterprises and banks for goods supplied, sold to each other, securities and services rendered, carried out by mutual offset, based on the terms of the balance of payments?
Clearing
Factoring
Dumping
20. In what year was the Money Laundering Control Act passed?
in 2009
in 1975
1986
21. What are the main types of firms used in the offshore insurance business?
reinsurance firms
external insurance companies
offshore brokers
22. What are the criminal purposes of using offshore banks?
masking criminal enterprises under the guise of respectable banks
open actions of organizers and executors of financial transactions
implementation of bona fide banking activities
23. Which countries and territories of Western Europe, where offshore centers with preferential and moderate taxation are located:
Ireland
Spain
France