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TestbankInternationalFinanceMCQ(word)Chap21TestbankInternationalFinanceMCQ(word)Chap21
Fundamentals of Multinational Finance, 3e (Moffett) Chapter 21 Multinational Tax Management
21.1 Multiple Choice and True/False Questions
1) The primary objective of multinational tax planning is to minimize the firms worldwide tax burden. Answer: TRUE Topic: Tax Planning Objectives Skill: Recognition
2) The issue of ethics in the reporting of income and the payment of taxes is a considerable one. The authors state that most MNEs operating in foreign countries tend to follow the general principle of A) when in Rome, do as the Romans do. B) full disclosure to the tax authorities. C) maintain a competitive playing field by cheating as much as the local competition, no more, no less. D) none of the above. Answer: B Topic: Taxation Ethics Skill: Conceptual
3) Which of the following is an unlikely objective of U.S. government policy for the taxation of foreign MNEs? A) to raise revenues B) to provide an incentive for U.S. private investment in developing countries C) to improve the U.S. balance of payments D) All of the above are objectives. Answer: D Topic: Tax Policy Objectives Skill: Recognition
4) A ________ tax policy is one that has no impact on private decision-making, while a ________ policy is designed to encourage specific behavior. A) flat; tax incentive B) neutral; flat C) neutral; tax incentive D) none of the above Answer: C Topic: Tax Policy Skill: Conceptual 5) Which of the following is NOT an example of a tax incentive policy. A) The federal government gives a tax credit to MNEs that make domestic capital improvements but not foreign capital improvements. B) Corporations are allowed to take a direct tax credit for each dollar of matching donations they make to institutions of higher education. C) A tax law is passed that makes interest on property non tax-deductible, but interest payments on durable goods are. D) All are examples of a
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