What is your opinion regarding the social, economic and moral implications of the fact that some national governments provide special tax treatment for multinational corporations (MNCs)?

Details for the essay:

 Read the two articles

 

  1. Brussels criticises Apple’s Irish tax deals. Financial Times. 30th September 2014.
  2. Dowling, G. 2014. The Curious Case of Corporate Tax Avoidance: Is it Socially Irresponsible? Journal of Business Ethics. 124:173–184.

 The essay should have the following four components

 Part 1: Outline the contents and views of the two articles.

Part 2: Discuss your views on whether it is ethical for multinational corporations to arbitrage countries by their corporate tax rates. (You can discuss it from the perspective of the owners, shareholders, top management, employees, customers, suppliers, competitors, and society at large. You do not have to cover every aspect unless you want to) 

Part 3: What is your opinion regarding the social, economic and moral implications of the fact that some national governments provide special tax treatment for multinational corporations (MNCs)?

Part 4: Do you think that there should be more international coordination to combat tax avoidance by MNCs? Why? How? 

 

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