Day: February 27, 2020

Assignment 3: International Taxation and Foreign Tax Credits

Due Week 8 and worth 220 points 

For Assignment 3, assume that you are a CPA employed as an international tax consultant hired to provide advice to a U.S.-based client expanding operations into foreign markets. To complete this assignment please select a U.S.-based corporation that has expanded into foreign markets within the last seven years. 

Using the Internet or Strayer Library, conduct research on the tax impacts for U.S. companies expanding into foreign markets.  

Write a four to six (4-6) page paper in which you:

1. Based on your research, analyze the major impact of the Tax Cuts and Jobs Act on the use of controlled foreign corporations to expand abroad. Examine two (2) methods you would recommend to the client to circumvent the provisions of the Tax Cuts and Jobs Act on subpart F to reduce the clients tax liability. Provide at least two (2) examples to support your recommendations.
2. Based on your research, create a plan for the client to lower taxes by reinvesting profits and thereby lower the companys tax liability. Provide at least one example to support your plan.
3. Develop a strategy for the client to neutralize the impact of the Tax Cuts and Jobs Act on the immediate U.S. taxation of deferred income from foreign subsidiaries’ earnings and profits (E&P) over an eight-year period. Provide examples to support your plan.
4. Analyze the foreign tax credits available to your client. Propose at least three (3) tax credits the client could use and the impact of the credits on other foreign loss income. Provide examples to support your recommendations.
5. Use at least four (4) quality resources in this assignment. Note: Wikipedia and similar websites do not qualify as quality resources.
6. Format your assignment according to the following formatting requirements:
   1. Typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides.
   2. Include a cover page containing the title of the assignment, the students name, the professors name, the course title, and the date. The cover page is not included in the required page length.
   3. Include a reference page. Citations and references must follow APA format. The reference page is not included in the required page length. 

The summative assessment of 2,500 words requires you to use relevant global marketing and ethical theories, frameworks and concepts from the module to analyse the sector within your chosen organization operates and to produce a consultancy report on the marketing challenges and opportunities it faces both now and in the future. Specifically, the summative assessment requires you to: 

• Use relevant global marketing and ethical theories, frameworks and concepts from the module to analyse the sector within which the organization operates and the marketing challenges and opportunities it faces both now and in the future.
• Building on the formative, develop a consultancy report as if for presentation to the Board of your chosen organization. The report needs to cover, amongst other things:
  • Introduction to the organisation, including, for example, the sector and countries within which it operates. Identification of the organisations core capabilities/strengths.
  • Analysis of the global environment of the business using selected theories from this and previous modules (eg market audit)
  • Identification of key threats and opportunities within that environment
  • Analysis of the organisations current marketing activity and ethical stance, using theories and concepts from the module (eg IMC theory, stakeholder-led approaches and so on). This should include details of its marketing approach and an analysis of whether this could be improved to capitalize on the threats and opportunities you have identified.
  • This should include your assessment as to what extent is the company is capitalizing on the available market opportunities, your argument as to whether its marketing strategy is global/local or otherwise, and your judgement on how it is performing in terms of ethical considerations.

Writing in report format: The assessment is to be written in the format of a report. The following document gives a brief introduction to writing and formatting reports, together with some ideas on sources of further guidance. Note that whilst business reports would not normally use Harvard referencing and would be unlikely to talk in depth about theoretical concepts, within the academic context of your assessment Harvard referencing should be used and relevant theory from the module discussed and applied.

have identified a couple of reports written for a different module which I hope will help you. Please note:

• i) the reports provided here are from a different module and answer different questions to the ones you have been set
• ii) the reports do NOT demonstrate sample content. However, they do give examples of
  • a) how to use theory within your assessment (note you may well be using different theories)
  • b) how to illustrate theory with examples from the study of a real- life organisation
  • c) use of tables, appendices etc to present extra information
  • d) writing in report format (though there are other ways of doing this see the Guide to Report writing above).
• iii) both reports provided here would receive above average marks in the context for which they were written. However, it is up to you to use the guidance you have already been given on your assessment including the guide to report writing, the Universitys guide to Harvard referencing and the extra tips document to develop your own reports in response to the questions you have been set.

Part 1: Research discrimination and tokenism in the workplace. Then, write an essay that explains those terms and how they may apply in the workplace. Support your response with examples of how various forms of discrimination can impact organizations. Your essay should be two pages in length.

Part 2: Read the case titled, Ethical Dilemma Voiding the License to Discriminate Then, write responses that address the questions (212, 213, and 214) found below the case. Use examples to support each of your answers. At least one of your responses to the questions should be supported by a peer-reviewed journal article. Use an article that has been published within the past five years that focuses on tokenism and/or discrimination. Your responses to Part 2 should be a total of two pages in length.

Submit the two parts into the same document for submission. The total length of this essay should be four pages, not counting the title page and reference page. Headings should be used to clearly identify each question or topic area. Use APA format for this assignment.

Assignment Questions: 

1. Read the attached article titled as Are You Solving the Right Problems by Thomas Wedell-Wedellsborg, published in Harvard Business Review, and answer the following Questions: 

1. Summarize the article and explain the main issues      discussed in the article. (In 600-700 words) 
2. Discuss the seven practices for effective reframing of      the problems. (In 100-300 words)

c. What do you think about the article in relations to what you have learnt in the course about identification of problems for decision making? Use additional reference to support you argument. (In 200-400 words)