TAXATION PRINCIPLES

Post has two assignments

1:TAXATION PRINCIPLES

Order Description

Related parties with international transactions are able to shift profits between countries in order to avoid tax. Many bodies such as the OECD, G20 and UN have produced guidelines on appropriate pricing strategies to align profits with the real economic value adding. The most widely adopted approach is the arm’s length principle promoted by the OECD.
Required:
Research and prepare a submission on the impact of transfer pricing on tax avoidance. Evaluate efforts by governments to counteract the practice and make recommendations on the best approach.
1. What is a transfer pricing benefit? Provide an example method.
2. What undesirable tax outcomes result? Include any examples or cases.

Some useful links to assist your research are:
1. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
This is available through the Swinburne library online search. Particularly focus on the arm’s length principle and transfer pricing methods.
2. Treasury consultation paper “Income Tax: Cross Border Profit Allocation – Review of Transfer Pricing Rules”.
https://www.treasury.gov.au/ConsultationsandReviews/Consultations/2011/Transfer- Pricing-Rules
Note this site has the discussion paper inviting comments prior to enactment of Australia’s current transfer pricing legislation.

2:Planning a Health Education Program

Order Description

•Select an example health concern and use this example to justify each component of a program plan. Be very careful when selecting this health concern as it will be used in your weekly assignments and for your Final Project. You may want to look ahead and review the other assignments instructions to help guide you in selecting an appropriate health concern that you will reference for the entirety of this course.
•Describe, in detail, how you will approach each component of the program plan. Be specific with your descriptions of each component, as you present the overall idea of the plan. Your plan must include, but is not limited to, the following components: needs assessment, program design, implementation, and evaluation. Keep in mind that this is a plan for a program, not the program itself.

Minimum of three pages in length (excluding title and reference pages), and should include a minimum of four scholarly sources, three of which must be retrieved from the Ashford University Library. Please identify the database that you retrieved the scholarly resource from at the end of each reference as illustrated in this week’s “Required Resources.” Your assignment should be formatted according to APA style as outlined in the Ashford Writing Center.

Health Education. taxation