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Any additional explanation of terms/glossaries etc etc WILL count towards the word limit.

What does not count towards the word limit

Diagrams

Tables presenting  purely factual material (e.g. lists of tax rates)

Brief quotes – about 5 lines is the maximum acceptable for each quote, and you should not have more than 6 quotes in your essay.  You don’t need to include any at HELP AND SUPPORT

You will need to bring in as much of the course materials as possible.  Think of all the tax planning that goes on in multinational groups which relies on the fact that each group company is taxed separately.  Think of the types of anti-avoidance legislation currently used by governments, such as CFC and whether that would still be needed if tax were charged on the consolidated profit of the holding company instead of separately on the profits of each individual group company.  What would happen to transfer pricing manipulation by groups for tax purposes?  Would we still need the arm’s length principle?

It would be worth doing some basic research on taxation at state level in the US or Canada (or possibly Australia).  State taxes are based on the consolidated accounts with tax revenues being shared out between the individual states in which the company has a presence.

Critique the suggestion for taxation at holding company level only.  How would we decide which companies were in a group? Which country should collect the tax? How could it be divided out fairly between all countries in which there is a group company? It is up to you to think about the problems that might arise and decide for yourself whether or not the suggested new system is possible or desirable.

合并会计关键的一点是，合并会计利润只有利润从集团外部的客户群的交易。然而，一个集团公司的账户将包括在与小组其他成员的交易以及与外部的集团客户的利润。你不需要与集团会计专业会计做文章。A note on consolidated accounting: the key point is that the consolidated accounting profit is only the profit made from group dealings with customers outside the group. https://www.51lunwen.org/  However, the accounts of an individual group company will include profits made on dealings with fellow group members as well as with customers outside the group.  You don’t need to be an accountant with expertise in group accounting to do this essay. If you think you need more help on this aspect, please speak to me.