Taxation and Corporate Citizenship

Taxation and Corporate Citizenship Taxation and Corporate Citizenship Professor Hector R Rodriguez School of Business Mount Ida College Business, Society & Environment

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Course Map – Topics Covered in Course

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Why Pursue Corporate Citizenship? Akin to “playing fair” in sports

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Taxes ‘ Taxes are what we pay for civilized society’ Oliver Wendell Holmes

[object Object],[object Object],Tax Minimization Continuum The effects on the State by any of them is the same; it is deprived of funds that it would otherwise have had Evasion Aggressive Avoidance Less Aggressive Avoidance Tax Planning Tax Reliefs Unacceptable Acceptable

[object Object],[object Object],[object Object],[object Object],Tax Minimization Continuum

[object Object],[object Object],[object Object],[object Object],[object Object],Corporate Tax Planning Some would argue that companies that engage on these activities are being hypocritical regarding their citizenship efforts

[object Object],[object Object],[object Object],[object Object],Tax Havens Source: David F Williams of KPMG’s Tax Business School, September 2007

[object Object],[object Object],[object Object],Tax Havens Source: David F Williams of KPMG’s Tax Business School, September 2007

[object Object],[object Object],[object Object],Fundamental Ethical Principles and Issues Source: David F Williams of KPMG’s Tax Business School, September 2007

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Fundamental Ethical Principles and Issues Source: David F Williams of KPMG’s Tax Business School, September 2007

[object Object],[object Object],Tax Planning is However Legitimate Let’s review some cases where legitimacy was compromised

[object Object],[object Object],[object Object],UBS – Offers “Wealth Management”

[object Object],[object Object],[object Object],[object Object],KPMG – Audit, Tax and Advisory Services

[object Object],[object Object],[object Object],[object Object],Wal-Mart

[object Object],[object Object],Taxation in Context In the end, quantity of taxes paid is the only significant variable when assessing a company’s tax contribution

[object Object],[object Object],[object Object],Disclosure of Tax Avoidance and Planning Source: David F Williams of KPMG’s Tax Business School, September 2007

[object Object],[object Object],[object Object],Conclusion Source: David F Williams of KPMG’s Tax Business School, September 2007

Taxation and Corporate Citizenship

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Taxation and Corporate Citizenship