Which formula is used to calculate a company's global effective tax rate?
A. worldwide pretax net income divided by worldwide provision for income taxes
B. worldwide provision for income taxes divided by worldwide pretax net income
C. total tax obligation for the period divided by worldwide pretax net income
D. worldwide post tax net income multiplied by average national tax rate
In order to form a "procurement company" what variable or variables must be isolated to specific entities within its corporate group?
A. functions they perform
B. risks they take
C. income
D. assets they own or have developed
E. all of the above
When tax planning is performed independently from supply chain planning, what does tax planning often tend to take into consideration?
A. how planned supply chain initiatives reduce operating costs
B. historic levels of income and expense within a company
C. if supply chain initiatives will create additional tax burdens
D. will operating costs be impacted
All of the following are steps that companies can take to implement their supply chain systems in a tax-efficient way EXCEPT:
A. structure their hardware and software purchases in tax-efficient manner
B. consider tax implications when choosing entity and location
C. understand which GAAP to avoid
D. identify elements of an implementation that are innovative
What is the name of a centralized legal entity established by a global company to act as the commercial center for a geographic region?
A. regional distribution center
B. tax shelter
C. keiretsu
D. hubco
In reference to optimizing manufacturing and distribution networks, what purpose does a
Hubco serve?
A. PLM based agency for tax jurisdiction benefit
B. central cross-docking distribution and cross-docking hub
C. procurement center
D. centralized legal entity for creating tax benefit
Which of the following best corresponds to PLM?
A. control and management of product data
B. productive lean measurement
C. product evolution from raw material to disposal
D. productive life-cycle maintenance
When are discrete operating units or so called procurement companies particularly beneficial for global-procurement initiatives?
A. communication between trading partners is difficult
B. transactions cross borders
C. centralized procurement initiatives focus on consolidation of the supplier base
D. companies competitively bid against multiple suppliers
Which of the following are advantages of a centralized procurement organization?
A. creates tax reduction opportunities
II. can optimize staffing and systems costs
III. should result in increased buying power
B. I
C. II
D. III
E. II and III
F. I and II and III
What is the nature of competition and the supply network?
A. Competing as Supply Chain vs. Supply Chain
II. Competing on Supply Network Capabilities
III. Competing on Supply Network Capabilities Led by a Channel Master
B. I and II
C. I and III
D. II and III
E. I, II, and III
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