xiaoyemaohj
2022-02-04 22:03這知識(shí)點(diǎn)講義講的可能會(huì)產(chǎn)生應(yīng)稅事件，沖刺筆記寫的避免應(yīng)稅事件？
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
2022-02-06 21:52
該回答已被題主采納
同學(xué)你好
可能會(huì)產(chǎn)生應(yīng)稅事件，但是我們?cè)诠芾磉^于集中頭寸時(shí)，盡可能不交稅，或少交稅。因此應(yīng)該避免應(yīng)稅事件的發(fā)生。
這一段的原文，我給你截圖一下，你可以看看。
The transaction usually contains a “put” arrangement whereby the borrower can “put” the loan to the company as a source of repayment. This would likely be considered a taxable event to the business owner. The company can support this put obligation either through its existing credit arrangement or with a standby letter of credit issued for this specific purpose. While this effectively leverages the client’s portfolio and the debt will eventually need to be repaid, until then owners have access to cash to diversify their concentration risk, avoid triggering a taxable event, and maintain ownership and control of the company.
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追問
那這里是沖刺筆記有誤？
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追答
同學(xué)你好
沖刺筆記里寫的就是原版書上的原話，我已經(jīng)給你復(fù)制了。
而講義里老師是修改了一下措辭的，本質(zhì)都沒有錯(cuò)。
這種做法是有可能產(chǎn)生應(yīng)稅事件，但我們應(yīng)該盡力避免這種情況的發(fā)生。以理解他想說明的道理為準(zhǔn)。
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回復(fù)Chris Lan：那這里是沖刺筆記有有誤？
