Reference no: EM133704410
Assignment:
View the following documentary:
'Inside Story - Has Ireland Given Illegal Tax Incentives to Apple?' Al Jazeera (2017):
And, carefully read the following articles:
Martin Hearson, 'Great Powers have Always Dictated the Terms of 'Global' Tax Deals/ This Time May Be Different,' Washington Post, June 30, 2021:
Will less-powerful nations accept the G-7 tax avoidance deal_ - The Washington Post.pdf
Alan Rappeport and Liz Alderman, 'Global Deal to End Tax Havens Moves Ahead as Nations Back 15% Rate,' New York Times, October 08 2021:
Global Tax Agreement Will Set 15_ Minimum Rate - The New York Times.pdf
Question for Discussion:
1. Is the proposed OECD tax treaty fair towards developing countries and/or small states? Would it really prevent regulatory arbitrage by MNCs? Might it violate sovereignty and also the principle of free markets? Would it prevent the sort of maneuvers seen by Apple in Ireland?
2. If you were a spokesperson for Apple, how would you defend the companies' practices regarding jurisdiction-shopping and tax deals?
|
What would be a fair bargain internationally
: What would be a fair bargain internationally? How can we address the concerns of developed and developing states?
|
|
Which do you think is best for democratic accountability
: Some people say they vote for the person, not the party. Others vote straight party ticket. Which do you think is best for democratic accountability?
|
|
Difference between a mayor and city council
: How does direct democracy allow voters to contribute to the law making process? (Proposition, recall, referendum).
|
|
What ways can use of solitary confinement become criminal
: In what ways can the use of solitary confinement become criminal?
|
|
Would it prevent sort of maneuvers seen by apple in ireland
: Might it violate sovereignty and also the principle of free markets? Would it prevent the sort of maneuvers seen by Apple in Ireland?
|
|
Developing the bill of rights
: Certain civil liberties guaranteed by the Bill of Rights offer protection for crime suspects, people officially accused of crimes, or those convicted.
|
|
What is the media role in government
: What is the media's role in government? Is it to inform, persuade, work on emotions, and/or be fair and impartial?
|
|
Does matching necessarily control for spillover issues
: Does matching necessarily control for spillover issues? How might you consider choosing the non-treated units to address spillover?
|
|
Describe the tragedy of the commons
: Describe the Tragedy of the Commons. Talk about the effects of it, who owned it, and what animals occupied it?
|