Rachel
2020-01-30 02:03老師,請(qǐng)問書本391頁(yè)第十二題答案,F(xiàn)rom a tax perspective, the owner is taxed currently on the cash received and typically receives a tax deferral on the stock rolled over into the new entity. This strategy would be appealing to a business owner considering selling a private business in the near future and residing in a jurisdiction where tax rates are scheduled to increase這一段怎么理解?為什么會(huì)rolled over into the new entity? tax increase是什么情況?
所屬:CFA Level III > Private Wealth Management 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個(gè)回答
Chris Lan助教
2020-01-31 15:08
該回答已被題主采納
同學(xué)你好
因?yàn)檫@個(gè)策略會(huì)分階段,將股權(quán)賣出去,由于他把股權(quán)賣了,所以股權(quán)會(huì)轉(zhuǎn)給另外一個(gè)實(shí)體,也就是買你股權(quán)的主體。
由于未來的稅率會(huì)上升,所以剩下的部分,將來賣的時(shí)候稅率會(huì)更高,所以要多交稅。
