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1. X BD ltd & Y Australia Ltd are associated enterprise.

X ltd sales to y Ltd 3,000,000 which they sold


to Z ltd 6,000,000 which is same quantity. Insurance and freight related to sales to Z ltd is 200,000,
Warranty cost - 100,000. What is the tax implications?

2. Tetra pack Austria holds 30% shares in Alpha Bangladesh. Alpha Bangladesh imports 1000 Packs
from Tetra packs @ 2900 tk per & resale it to Hyat Ltd @ 3000 tk per. Alpha BD Brought similar
product from Ultimate industry & sale it to the Taj Palace @ 12% Gross Profit on sales. Tetra pack
offers a discount at @100 tk per unit quantity discount. Alpha Ltd. incurred freight @ 10 per unit
& Customs duty @ 25 per unit. What is the tax Implications?

3. Alto Ltd. Germany Hold 35% shares in Beta Ltd in Bangladesh. Beta Ltd develop software and does
either inside or outside consultancy services for various customers. Beta ltd during the year bill
alto ltd. 100 hours @ 2000 per hours. The total cost executing this service is 175000. However
beta ltd billed C Ltd @ 3000 per hours. For the similar level of man power and earned a GP 50%
earned on cost. The transaction beta ltd with the alto ltd & C ltd are comparable subject due to
the followings: while beta derive technical supports for alto ltd., there is no such support form C
ltd. & it may be put at 20% of the normal gross profit. as alto ltd gives more business to beta ltd,
beta Ltd allow 10% quantity discount of normal gross profit. In case of rendering services to alto
ltd beta need neither marketing cost nor support. On the other hand, in case of services to c ltd,
beta ltd has to assume all risk and cost and it is estimated 10% of normal gross profit. beta ltd
offer 1 month credit to alto ltd. the cost of providing such credit may be valued at 3% of gross
profit where no such credit was given to C ltd. what is the tax implications.

4. ZMC technology Singapore hold 25% shares in AMCO Ltd. further crest Ltd USA hold 32%. AMCO
ltd BD develops software and does offsite and onsite consultancy. Crest ltd USA has a worldwide
present. Crest ltd USA receive an order from trump ltd USA. For developing a software product,
in order to execute the same, ZMC ltd, Crest ltd and AMCO ltd have each contributed integrally
to the development of the software product. Crest ltd USA finally delivers the product to trump
ltd and receive contribution of 50000. Crest ltd USA in terms paid to ZMC & AMCO ltd 10000 &
12000. And the entire transaction, 10000 profit is earned. On the basis of the function, AMCO ltd
incurred total cost of 9500. On the basis of function performed, risk assumed and asset employed,
the relative contribution may be taken at 50% (AMCO), 20% (ZMC) and 30% (Crest). What is the
tax implications?

5. Uniliver Bangladesh exports shampoo to Uniliver ltd UK & earned a net profit of 10% on sales.
Sales was amounting to 10,000. Proctor gamble BD is also exporting shampoo to other countries
& earned net profit 25% on sales. Proctor gamble BD net profit is higher by 2%.

Md. Mahmudul Hasan


Articled Student