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.
Write an essay, which is suggested to cover 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?
The title of the essay should be determined by students themselves, which should reflect the content of their work.
Practical guidance for writing:
• Part 1: suggest 300-500 words
• Part 2: suggest 600-700 words
• Part 3: suggest 600-700 words
• Part 4: suggest 600-700 words
• Total word limit 2500 excluding references
• Keep your argument focused and coherent. If there is a choice to be made between the width and depth of your argument, depth should be your choice. It will better demonstrate your analytical ability.
• Do not be afraid to say something different. You do not have to agree with others.
• Use your own words. Do not “copy and paste”.
• Simple structure, clear language. Make it readable.
• How is your essay assessed? We will use a University grader (attached) to evaluate your essay. The following are the main features that you may like to focus on and keep in mind:
• Clarity: do you really understand what you are talking about?
• Logic: is it convincing?
• Depth: are your critical? Do you see the essence of the matter?
• Creativity: can you think out of box? Do you see something unseen by others?
• Problem-solving: can you provide some practical solutions to address or mitigate the problem? An outline of University assignment grader
Mark range Description Characteristics
70-100 (Excellent): Excellent mastery of the set topic evidenced by a critical analysis of the core argument in the case, Justification of all arguments; Well-motivated recommendations.
60-69 (Good): Good understanding of the relevant material providing a sound analysis of the case, which is well-informed by relevant IB and comparative theories; Adequately substantiated recommendations.
50-59 (Satisfactory): Sufficient understanding of the set topic in respect of key issues in the case with some justification of arguments and critical reflections, Some substantiation of recommendations.
40-49 (Pass): Some attempt to address the case problem, but poor level of understanding and analysis. The analysis is not well informed by relevant theories, and bear limited or misinformed recommendations.
<=39 (Fail): The case text is largely repeated, either in part or in an incorrect manner.