QUESTION -Critically Discuss and use evidence to disagree with this statement
Tax avoidance by multinational enterprises provides the resources for a thriving society. States should therefore do nothing to counteract the erosion of the tax base and profit shifting by multinational enterprises.
TOPIC – Taxation,Base erosion and profit shifting
Provide a comprehensive analysis of major legal problems raised by MNE operations in the global south.(Africa,asia,latin America)in their commercial, social and political contexts.
Each paragraph should introduce new issue you address, use headings and sub headings throughout. Kindly ensure paragraphs link logically.Do NOT use descriptive language
Please offer introduction with a thesis statement that you will answer with evidence in the final conclusion. discuss arguments and conclude each paragraph with own opinion
1.reflect a sound knowledge of the literature and the main theoretical and/or legal questions involved. The essay should also reflect your ability to engage with the literature and form an independent and critical opinion vis–vis competing views and empirical developments as you see them.
Have headings and subheadings indicate points you tackle in entire essay
2.Conclude each paragraph with your independent opinion to make arguments in each paragraph clear concise, coherent. Link your conclusions to the issues and elements of the topic you identified and offered a critical explaination of.
A)What is transfer pricing?
B)How do MNEs use transfer prices to organise their operations?
C)When do transfer pricing operations become tax saving operations?
D)What is tax avoidance? How does this differ from tax evasion?
E) What are the social impacts of reduced levels of revenue form corporate taxation?
F)What should be the appropriate agreed international level of corporate taxation? Can international co-operation avoid a race to the bottom on corporate tax rates? What is the effect of corporate tax rates on corporate efficiency? What are tax havens? How can they be controlled? What legal instruments address profit shifting?
6. What are the main features of a transfer pricing law? Should this law use the arms length principle, and why? Should such laws go over to a unitary taxation principle?
3.Case law should be presented in a way that underscores the point it is intended to illustrate/support/negate. Perhaps the most important point about essay writing to keep in mind is that clarity and concision of argument and presentation are absolutely vital.
4. provide a comprehensive, interdisciplinary study of the public interest dimension of MNEs and the regulation of their activities
Discuss the social issues raised by their operations.
Critically analyse the Knowledge of the effects of MNE operations on home and host economies and a capacity to explain the principal regulatory issues that emerge from such operations and how, in practice, these have been dealt with;
To examine the impact of the legal and regulatory environment for MNEs by dealing with sub-national, national, regional and multilateral policies and rules.
PRIMARY REFERENCES
Peter T Muchlinski, Multinational Enterprises and the Law (Oxford University Press
Articles in the following journals:
Muchlinski: Ch. 7
Sol Picciotto Regulating Global Corporate Capitalism (Cambridge University Press 2011) Ch 6.
Tax Justice Network, Tax us if You Can (2nd ed 2012) at http://www.taxjustice.net/cms/upload/pdf/TUIYC_2012_FINAL.pdf
OECD, Transfer Pricing Guidelines (2017 edition) at http://www.oecd.org/tax/transfer-pricing/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-20769717.htm
OECD, Transfer Pricing Legislation A Suggested Approach (June 2011) at http://www.oecd.org/ctp/transfer-pricing/45765682.pdf
Reuven S. Avi-Yonah, Advanced Introduction to International Tax Law (Edward Elgar 2015).
Sol Picciotto, Transnational Corporations and the International Tax Haven and Offshore Finance System in Baars and Spicer, The Corporation.
Philipp Genschel and Thomas Rixen, Settling and Unsettling the Transnational Legal Order of International Taxation in Halliday and Shaffer, Transnational Legal Orders.
Ronen Palan, Richard Murphy and Christian Chavagneux, Tax Havens: How Globalization Really Works (Cornell University Press 2010).
David M. Schizer, Tax and Corporate Governance: The Influence of Tax on Managerial Agency Costs in Gordon and Ringe, The Oxford Handbook on Corporate Law and Governance 1128.
For a multidisciplinary critical account of the corporation see Grietje Baars and Andre Spicer (eds), The Corporation: A Critical Multi-Disciplinary Handbook (Cambridge University Press 2017).
A new books which offers a Marxist analysis of company law and corporate accountability in a global economy see Grietje Baars, The Corporation, Law and Capitalism: A Radical Perspective on the Role of Law in the Global Political Economy (Haymarket Books 3 Mar
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