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政府和企业遇到的许多问题，都属于国际税收，税收单位被认为是个别公司。因此，一个跨国集团由200个来自世界各地的独立的公司组成，但是在现实中，是一个单一的经济实体，被视为200个独立的纳税人的税收。Many of the problems encountered by governments and firms alike in international tax is that the tax unit is considered to be the individual company. https://www.51lunwen.org/mba/ Thus, a multinational group consisting of 200 separate companies around the world which, in reality, is a single economic entity, is regarded for tax purposes as 200 separate taxpayers.

Should the international tax system be changed so that the ultimate holding company pays all the group’s tax, computed on the basis of the consolidated accounts? Thus, in the example above, there would only be one tax return instead of 200.

This assignment is to be completed by each student individually.

Intended learning outcomes: this assignment tests all the intended learning outcomes for this unit.

How the assignment will be assessed:

I will be using the following marking sheet (or something very similar):
How the word limit will be enforced:
Up to 50 words above the limit – no penalty

For each additional 50 words (or part thereof) beyond that, 1 mark will be deducted from whatever mark I would have given in the absence of a penalty. Thus for an essay with a limit of 1250 words, which is actually 1430 words, which I have marked at 65% initially, I would then apply a penalty of 3%, bringing the mark down to 62%.

What counts towards the word limits?

Footnotes, except where these are used ONLY to give References to your sources.
The use of footnotes to expand upon points you have made in the body of your essay will count towards the word limit.
Appendices, except
where these merely reproduce material from your sources or

graphs/diagrams

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

What does not count towards the word limit

Diagrams图表

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 all if you don’t want to. If you do use quotes, it is important that you have a good reason for including it – the quote must be properly introduced and you must make some comments on each one.

References:
Up to 50 words above the limit – no penalty

For each additional 50 words (or part thereof) beyond that, 1 mark will be deducted from whatever mark I would have given in the absence of a penalty. Thus for an essay with a limit of 1250 words, which is actually 1430 words, which I have marked at 65% initially, I would then apply a penalty of 3%, bringing the mark down to 62%.

What counts towards the word limits?

Footnotes, except where these are used ONLY to give references to your sources.
The use of footnotes to expand upon points you have made in the body of your essay will count towards the word limit.
Appendices, except

where these merely reproduce material from your sources or

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