scholarly journals Aggressive Tax Planning and Corporate Tax Avoidance: The Case Study

2019 ◽  
Vol 3 (2) ◽  
pp. 27-38
Author(s):  
Adzhar Sulaiman ◽  
Kamil Md. Idris ◽  
Saliza Abdul Aziz
Keyword(s):  
Tax Avoidance ◽  
Tax Planning ◽  
Economic Consequences ◽  
Corporate Tax ◽  
Policy Makers ◽  
Policy Responses ◽  
Tax Practitioners ◽  
The Media ◽  
Inland Revenue

There have been increasing literature on aggressive tax planning and corporate tax avoidance, which focus on economic consequences (Ksovreli, 2015; Hanlon & Heitzman, 2010). Campaigners have targeted tax-avoiding corporations through the media, citing the enormous amount of tax losses (Hasseldine, Holland & Van der Rijt, 2012). It is pertinent that policy-makers and tax authorities to take action against tax avoiders and tax intermediaries. This paper focuses on the tax avoidance structures identified during tax audits and investigations and further contributes to an understanding of tax avoidance structures and models. The key models identified are related to the abuse of tax incentives and the use of corporate restructuring to minimize or reduced tax exposures. Based on the Case Management System of the Inland Revenue Board of Malaysia, we identify the key structures, their roles and incentives, and outline the tax avoidance schemes. The study summarizes a range of policy responses to tax avoidance, including anti-avoidance rules, disclosure rules and the regulation of tax intermediaries such as tax practitioners.

Brewing Up Controversy: A Case Exploring the Ethics of Corporate Tax Planning

2015 ◽  
Vol 30 (4) ◽  
pp. 311-327 ◽  
Author(s):  
Megan F. Hess ◽  
Raquel Meyer Alexander
Keyword(s):  
Real World ◽  
Ethical Issues ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Learning Assessment ◽  
Class Discussion ◽  
Corporate Tax ◽  
Tax Havens ◽  
Multinational Organizations ◽  
The U.S

ABSTRACT This instructional case explores the ethical issues surrounding the corporate tax-planning and tax-avoidance strategies of multinational organizations. Drawing on the real-world experiences of SABMiller, one of the world's largest beverage companies, this case provides a launching point for students to consider the ethics of corporate tax planning. The ethics of multinational tax practices, especially the use of tax havens, has recently become the focus of media and legislative debate in both the U.S. and the U.K., and many well-respected companies, such as General Electric, Apple Inc., and Starbucks are now feeling the pressure to reform. In a post-case learning assessment, students demonstrated significant improvement in their understanding and indicated that they enjoyed discussing this controversial issue. The “Implementation Guidance” section and Teaching Notes offer guidance for in-class discussion of the ethical and tax issues in this case.

scholarly journals Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia

2020 ◽  
Vol 15 (1) ◽  
pp. 35
Author(s):  
Suparna Wijaya ◽  
Dewi Sekarsari Kusumaningtyas
Keyword(s):  
Qualitative Research ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Case Study Approach ◽  
Study Approach ◽  
International Tax

Dealing with the practice of tax avoidance in general, many countries have compiled and implemented their own general anti-avoidance rules (GAAR). This research aims to explore the potential of statutory GAAR in handling tax avoidance practices in Indonesia and SAAR formulas that are suitable for the Indonesian context. This qualitative research employed a case study approach. Results show that the application of SAAR and the principle of substance over form in Indonesia cannot yet be applied properly; thus GAAR is needed. It is expected that the implementation of statutory GAAR can accommodate the limitations of regulators in light of unknown and future tax avoidance schemes.. Keywords: Tax-avoidance, tax planning, specific anti avoidance rule (SAAR), international tax

Science communication skills for water coverage. Case study: IHE-SciDev training.

2021 ◽  
pp. 43-48
Author(s):  
Charles Wendo
Keyword(s):  
Communication Skills ◽  
Science Communication ◽  
Communication Strategy ◽  
Online Course ◽  
River Nile ◽  
Nile Basin ◽  
Policy Makers ◽  
Water Cooperation ◽  
The Media

Abstract In May 2017, a workshop was held in Cairo, Egypt, to explore ways in which researchers doing research on topics related to the Nile Basin can work with journalists, aiming for better communication of science through media. The workshop hosted 40 participants, including communication specialists, scientists, academics, policy makers and NGOs' representatives from Egypt, Ethiopia, Sudan and international organizations. The workshop concluded that researchers and journalists needed more training in communicating and reporting science. In this respect, IHE Delft Institute partnered with SciDev.Net to develop and run an online course, 'Science Communication Skills for Water Cooperation and Diplomacy', which is described in this chapter. The main objective of the online course that took place between October 2018 and March 2019 was to build the capacity of scientists to engage with the media and effectively communicate science, and to deal with the River Nile as a vehicle of cooperation and development rather than conflict. Overall, the course had largely met the desired objectives. Most respondents greatly appreciated practical exercises, especially those on writing a press release and designing a communication strategy. The training platform was accessible and easy to use for most participants. However, there were areas that did not work as expected, most notably the length of the course.

scholarly journals The Cumbria spree killing – how mobility affects the policing of critical incidents

2014 ◽  
Vol 3 (1) ◽  
pp. 34-48 ◽  
Author(s):  
Stuart Kirby ◽  
Jerry Graham ◽  
Michelle Green
Keyword(s):  
Qualitative Methodology ◽  
Emergency Services ◽  
Source Information ◽  
Structured Interviews ◽  
Policy Makers ◽  
Content Type ◽  
The Media ◽  
Management Approaches ◽  
And Control

Purpose – Spree killing impacts significantly on emergency services and is becoming more prevalent across the world. The purpose of this paper is to explore the Cumbrian spree killing, which resulted in the fatal shooting of 12 people with a further 11 wounded. This study highlights why these events are so difficult to manage in an attempt to assist policy makers and practitioners deal with them more effectively. Design/methodology/approach – A qualitative methodology was used, examining open source information and internal police documentation. This was supported by semi-structured interviews with command staff (three), and questionnaires involving a representative group of police staff (11), who were all deployed on the incident. Findings – This case study mirrored the characteristics of many other spree killings. The sophistication of the killer, together with the speed of mobility, significantly increases the challenges posed to the police, specifically in terms of: deployment, decision making, interoperability and managing the media. Further, it questions the effectiveness of normal command and control management approaches that are typically used in these situations. Practical implications – Spree killing (active shooter) events are increasing across the globe. This study highlights the critical challenges to be dealt with. It argues a more innovative inter-agency paradigm is needed to deal with crimes in action. Originality/value – There are few academic papers in relation to spree killing. This paper analyses the factors that impact upon the effectiveness of the police response.

Accomplishments and relevance of consumer protection organizations

2017 ◽  
Vol 25 (1) ◽  
pp. 160-174 ◽  
Author(s):  
Arnaldo L. Ryngelblum ◽  
Nadia Vianna
Keyword(s):  
Consumer Protection ◽  
Structured Interviews ◽  
Multiple Sources ◽  
Policy Makers ◽  
Content Type ◽  
The Public ◽  
Academic Literature ◽  
Business Interests ◽  
The Media

Purpose Despite the special attention given to consumers by the business and academic literature, the dissatisfaction of Brazilian consumers has increased significantly. This manifest mainly through the initiation of complaints’ procedures against companies at Procon and other civil society consumer protection organizations (CPOs) that began to take over these issues complementarily to governmental action. This paper aims to examine the accomplishments and relevance of these organizations in protecting consumers and in preparation of related public policies. Design/methodology/approach A qualitative case study was conducted involving an in-depth collection of information about a restricted system, which included multiple sources. The information was obtained through semi-structured interviews conducted with CPOs’ executives and documents from the other participating organizations in the consumer protection field. Findings The CPOs have been positively evaluated by participants from the consumer protection field, for their effective action in the intermediation of complaints and in proposing laws and regulations on consumer protection. However, this picture is contrasted with the difficulties imposed by the practices of other field logics, such as legal procedures, media priorities and business interests that, however, collaborate in various occasions. Research limitations/implications CPOs’ relevance is more easily evaluated through social legitimation such as endorsements and declarations by the media, the public, by the CPOs’ own publicity and so on. As consumers can choose from alternative channels for redress, firms should be updated with the different procedural norms of each. Originality/value This paper draws a picture of the work developed by CPOs and indicates a possible assessment of their relevance in a scenario of logics complexity, which can be useful for policy makers.

Ireland’s tax games: the challenge of tackling corporate tax avoidance

2020 ◽  
Author(s):  
Nessa Ní Chasaide
Keyword(s):  
Tax Avoidance ◽  
Global Network ◽  
Corporate Tax ◽  
Tax Havens ◽  
Development Path ◽  
Corporate Profit ◽  
Tax Haven ◽  
Potential Alternative ◽  
Financial Transactions

Abstract The phenomenon of financialization has given rise to new modes of corporate profit accumulation. This includes the creation of global channels for corporate tax avoidance that are embedded in the operations of global firms. Due to a lack of transparency by multinational companies (MNCs), these channels, and their tax implications, are not easily identified or understood. This article sets out the workings of the ‘global tax games’ which operate via intracompany financial transactions alongside the reorganization of the functions of MNCs. The article highlights the consequences for communities of corporate tax avoidance, whereby corporate shareholders and tax haven states profit at the expense of other states and communities. Thus, people living in tax havens, often unknowingly, benefit from tax revenues that should have been paid elsewhere. It offers a case study of Ireland, an understudied case, but which is repeatedly identified as a key node in the global network of corporate tax avoidance. It emphasizes that, in the case of Ireland, a precursor to a potential alternative development path is the acknowledgement of its problematic role.

scholarly journals Developing sustainable tax strategies in the post-BEPS era.

2019 ◽  
Vol 69 (275-1) ◽  
pp. 63
Author(s):  
Juan Esteban Sanín Gómez
Keyword(s):  
Corporate Governance ◽  
Tax Avoidance ◽  
Close Relation ◽  
Tax Planning ◽  
Duty Of Care ◽  
Corporate Tax

<p>As never before, the concepts of tax planning, corporate governance and sustainability are having a close relation. Despite the fact that governments have tackled tax avoidance schemes, the director´s duty of care still obliges them to seek the best tax optimization for the Company they manage. In that sense, developing sustainable tax strategies that comply with transparent post-BEPS policies should could be considered as a standard of good corporate tax governance in today’s entrepreneurial world.</p><div> </div>

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