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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.

-        Import and Export duties: customs duties levied on goods entering and leaving the country, passenger luggage, postal items and gifts.

Ppt P.9  Corporate Tax Haven Index - 2019 Results
-  Corporate Tax Haven Index - 2019 Results

Ppt P.11  Oxfam report on BEPS
-  Oxfam report on BEPS https://www.oxfam.org.hk/tc/f/news_and_publication/1368/content_32758tc.pdf

Ppt P.14  Apple Company
-  Paradise Papers: Apple’s secret tax bolthole revealed - BBC News

https://www.youtube.com/watch?v=EHxT5JnUHiQ

-        蘋果被罰1126億　歐盟嫌愛爾蘭少收稅

https://www.youtube.com/watch?v=3DsxjKUnL6I

-        Apple Corporate Social Responsibility            

https://research-methodology.net/apple-corporate-social-responsibility-csr/

 

Ppt P.16  McDonald's

-        EU to investigate claims McDonald's avoided $1bn in tax

https://www.theguardian.com/business/2015/may/05/mcdonalds-tax-avoidance-investigation-europe

-        Corporate Social Responsibility

https://www.mcdonalds.com.hk/en/social-responsibility.html

 

Ppt P.17  Microsoft

-        Corporate Social Responsibility: Microsoft Case Study ( 3 : 53 case study)

https://www.youtube.com/watch?v=2iNmnnCwaVA

 

Ppt P.20

-        Tax havens are entrenching poverty in developing countries

https://www.theguardian.com/commentisfree/2013/may/14/tax-havens-entrenching-poverty-developing-countries

-        Tax Inspectors Without Borders

https://www.youtube.com/watch?v=GiLSRQXz7SI&feature=emb_title

 

Ppt P.21

As small firms are hammered by a tax hike, guess what - the big boys including Starbucks, Gap and Apple are still getting away with murder

https://www.dailymail.co.uk/news/article-4303030/The-major-firms-avoiding-corporation-tax.html

Companies like Google, Facebook, and Boots have suffered harsh criticism in the media for paying little to no corporation tax while making significant profits. Others like GE, Amazon, and Apple have faced protests and consumer boycotts for their tax avoidance schemes, damaging the value of their brands.

 

Ppt P.22

What is the corporate social & environmental responsibility of a company?

https://www.ubs.com/microsites/nobel-perspectives/en/latest-economic-questions/environmental-economics/2020/corporate-social-responsibility-environment.html?s_kwcid=AL!602!3!471888115424!b!!g!!%2Bcorporate%20%2Bsocial%20%2Bresponsibility&ef_id=Cj0KCQjwreT8BRDTARIsAJLI0KJCIG3kig4m8BnLa8c3B9Rhsq0_LaeTlu0PZmgayVtVysvrvDE-ksYaAnB-EALw_wcB:G:s&s_kwcid=AL!602!3!471888115424!b!!g!!%2Bcorporate%20%2Bsocial%20%2Bresponsibility

While companies have been punished for tax practices deemed as immoral, others who have taken leadership on tax transparency and responsibility have garnered praise and legitimacy.

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Explain the idea of tax avoidance (BEPS)

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

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