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ACCA F6精选测试题：海外CT组

高顿网校2015-10-30 14:08Yvonne.shen
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　　Question：N Ltd owns the following shareholdings:

　　30% of P Ltd, 60% of Q Ltd, 80% of R Ltd, 75% of S Ltd and 100% of T Ltd.

　　The group companies do not qualify as small or medium sized enterprises.

　　All companies are large companies.

　　The transfer pricing legislation will apply between N Ltd and which of the above companies?

　　A. P Ltd.

　　B. Q Ltd.

　　C. R Ltd.

　　D. S Ltd.

　　E. T Ltd.

　　The correct answers are:Q Ltd; R Ltd; S Ltd; T Ltd.

　　N must have control (> 50%) of the company for the transfer pricing legislation to apply.

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