Why the media and Governments are concerned about multinationals paying their fair share of tax. In your essay, you should address questions such as:

• Why is paying tax important?
• What is a fair share of tax?
• What perceived behaviours or attitudes of multinationals are domestic and/or global reforms trying to address?
• Are these reforms likely to be effective?

Your essay should include examples of where the media have raised the issue that the tax liability of a multinationals is too low compared to the overall profit made by the multinational in your home country (eg Australia, Malaysia, Singapore, Mauritius). 

Additionally, you should comment on whether you feel the attention given to multinationals is warranted. I.e. consider:

• Whether multinationals are doing wrong or whether they are merely, and legally, taking advantage of the tax laws in a specific country (this is your opinion so there is no right or wrong answer). 
• Whether the global minimum tax regime proposed by the OECD is an appropriate measure to address the issue and whether your country is supportive of the proposal.  You should also provide your opinion on the OECD proposal, do you think it will work? is it fair? what are some of drawbacks? are multinationals likely to comply with it or will they find other ways to minimise or avoid paying tax?

Answer rating: 100% (QA)

The OECDs latest proposals to reform the tax system around the digital economy change little they st... View the full answer