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Question 1. Food and Globalization: Coffee/ Chocolate Group 1 Hyperlink

Wong Yuk Ping/ Hung Tak Chun/ Cheung Ka Wai   

• How does globalization affect their industries or the nature of their business?
• Who are the stakeholders?
• Which Multi-national Corporations are involved?
• Have the farmers receive a fair return for their labor?
• What has been done/should be done to address global justice here?


Question 2. Tax Avoidance of Multinational Corporations   Group 2 Hyperlink

Chan Siu Fung Rico/ Lai Wai Ching

• Explain the link between corporate social responsibility and corporate tax avoidance.
• Explain the idea of  tax avoidance, especially the issues of base erosion and profit shifting (the basic tools of tax avoidance)
• Do the MNCs have a responsibility to pay tax to their “home countries” (or countries of origin) and to countries where they make profits?


Question 8. Water Scarcity & Plastic Bottles    Group 3 Hyperlink

Li Guanrui/ Wang Yuxiang/ Zhang Yichi

• How are plastic bottles produced?
• What is the history of human consumption of plastic products?
• What is the problem of plastic pollution?
• What is the problem of water scarcity?
• Should we forbidden the use of bottled water altogether in developed society?


Q3./4. Selling Tobaccos/Opioids Epidemic Group 4 Hyperlink

Lee Kin Fung/ Quan Shen Yuan

• Knowing that their products are addictive and can cause cancers, should the respective companies continue to sell their products?
•  What morally suspicious actions have the tobacco/drug companies done in the past to the customers (who are vulnerable to the products)?
• Under what conditions would it be morally acceptable for the respective companies to sell their products to the public, or would it be morally acceptable at all?
• Would they be allowed to sell their products if they have done “sufficient promotions” about the harmful consequences of their products?

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Useful information about PPT

  Ppt P.4  Global Corporate Tax Rate Level in Perspective -   McCarthy, N. (2016):"Global Corporation Tax Levels In Perspective". retrieved from https://www.statista.com/chart/5594/global-corporation-tax-levels-in-perspective/ Ppt P.9   Hong Kong traits as Tax Heaven -         Profits tax: all profits earned by operating an industry, profession or business in Hong Kong are taxable. -         Salaries tax: actual taxable income in the tax year is calculated at progressive tax rates -         Property tax: for rent-collecting owners, if the property has rental income during the tax year, the owner must file a tax return. -         Stamp duty: taxes levied on written documents, written documents related to the sale of real property located in Hong Kong are also taxed. -         Im...

The link between corporate social responsibility and corporate tax avoidance

Why MNCs HAVE NO responsibility to pay tax to their “home countries” and to countries where they make profits?

  According to the BBCIncorp website  : Tax avoidance is totally legal Tax avoidance lowers your tax bill by structuring your transactions so that you reap the largest tax benefits.  Tax avoidance is completely legal—and extremely wise. Tax avoidance is the act of minimizing tax liability within the limits of the law or without breaking the law . In other words, taxpayers can use legitimate methods to reduce the amount of tax payable in association with their financial activities. Such methods to allow taxpayers to avoid paying tax to the government may include the followings: Using tax deductions for decreasing business expenses and business tax bill Delaying the payment of tax until a later date with an appropriate tax deferral plan Taking advantage of tax credits for legal purposes like business purchases, benefiting the company’s employees for sick leave and family leave Sheltering revenue from tax liability through the establishment of employee retirement plans. Judg...