Details for the essay:
Read the two articles:
1. Brussels criticises Apple’s Irish tax deals. Financial Times. 30th September 2014. http://www.ft.com/cms/s/0/4a13e17e-4878-11e4-ad19-00144feab7de.html
2. Dowling, G. 2014. The Curious Case of Corporate Tax Avoidance: Is it Socially Irresponsible? Journal of Business Ethics. 124:173–184.

The essay should have the following four components:
Part 1: Outline the contents and views of the two articles. (300-500 words)
Part 2: Discuss your views on whether it is ethical for multinational corporations to arbitrage countries by their corporate tax rates. (You can discuss it from the perspective of the owners, shareholders, top management, employees, customers, suppliers, competitors, and society at large.) (600-700 words)
Part 3: What is your opinion regarding the social, economic and moral implications of the fact that some national governments provide special tax treatment for multinational corporations (MNCs)? (600-700 words)
Part 4: Do you think that there should be more international coordination to combat tax avoidance by MNCs? Why? How? (600-700 words)
• Total word limit 2500 excluding references
• Keep your argument focused and coherent. If there is a choice to be made between the width and depth of your argument, depth should be your choice. It will better demonstrate your analytical ability. Do not be afraid to say something different. You do not have to agree with others.

How is the essay assessed?
• Logic: is it convincing?
• Depth: are your critical? Do you see the essence of the matter?
• Creativity: can you think out of box? Do you see something unseen by others?
• Problem-solving: can you provide some practical solutions to address or mitigate the problem?
• Source: Can you use excellent academic sources in developing and supporting your arguments?
Excellent mastery of the set topic evidenced by a critical analysis of the core argument in the case, Justification of all arguments; Well-motivated recommendations.