Chapter 1

1.- What strategies do multinational enterprises use to reduce or eliminate their U.S. tax liability? Is it fair, moral, and ethical to attempt to pay as little tax as possible? Or should everybody pay their "fair share?", Please include concrete examples of those strategies. Explore companies not described by your peers in the threads yet.

References

Chapter 2 The Google Tax Case

1. Why has it been legal for companies like Apple and Google to structure their global operations to posi-tion where profits are recorded for tax purposes?

2. Many tax analysts have always considered the Double Irish Dutch Sandwich the result of a series of very special circumstances. Why is that?

3. What is the most likely future direction of digital business taxation?

References

Chapter 3 Questions

152 Tax Morality. What is meant by the term tax moral- ity? 1f, for example, your company has a subsidiary in Russia, where some believe tax evasion is a fine n art,should you comply with Russian taxlaws or vio- 157 Value-Added Tax. What is a value-added tax, and late the laws, as do your local competitors? how does it differ from an income tax? . i ) ) 159 Tax Treaty. What is usually included within a tax 154 Worldwide versus Territorial. What is the difference treaty? between the worldwide and territonial approaches to taxation