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Keywords: tax havens
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Journal Articles
Issues in Accounting Education (2015) 30 (4): 311–327.
Published: 01 November 2015
..., 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...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2015) 30 (4): 297–310.
Published: 01 November 2015
.... Much of these earnings are held by technology companies. The case looks at Microsoft Corporation, a company with $60.8 billion in unrepatriated earnings as of 2012. The case considers tax havens, nonrepatriation of earnings, cost-sharing arrangements, and transfer pricing and is intended to expose...