(QP JJ) QP Exam Dec 2020(4)

今次應該會高返少少？
好似大部分野都係鬥快摷書 鬥快抄

50AAN/AAO
if a taxpayer in either state of a DTA considers that the actions of the tax authority of their state or the other state or both result in them not being taxed in accordance with the provisions of the DTA, they can formally invoke the Mutual Agreement Procedure ('MAP')

仆街 我識50AAN 但你講我先見到呢舊MAP

淨係溫咗rule 1 rule 2

Same

rule2係講咩 我睇完都唔明有咩用

但係好似有另外一條past paper個bond premium係要用有做conversion嘅bond price去計
所以我又再計多咗一次bond price with conversion

最後計到係負數

個bond premium我指
雖然都覺得應該錯咗
但係都覺得今次抄書成份咁高條curve唔會低

我都係負

第6條問forward rate都看似好易 其實好難

係咪用interest rate parity

好似係無論仲有冇做conversion既price都係負
除非我連一開始conversion ratio都錯(因為我都唔係好確定

同friend討論 佢話佢用咗interest rate parity，但唔記得計埋premium

咁1yr forward 係咪spot * (1.025)/(1.035)?

我係咁計

我記得HK inflation 係上面
最尾再x (1+ premium)

Big 4 ?

考MD 巴絲加油

會展張枱真係好大
琴日係中學考
張枱又窄又細 做到好辛苦

九展仲大

灰，一返office 又大把野清

覺得張枱大細都好影響
琴日邊做邊驚掃晒啲嘢落地下
睇notes做reference好辛苦
公會可唔可以安排好少少

好癲

我第一次考試空左成20分做唔切

.....我果次MB剩半個鍾想早走....