income taxation about BEPS

Project description
A. Research Topic

OECD is talking about BEPS. Your Prime Minister asked you, a tax policy adviser, about what the letters are all about. In briefing your Prime Minister, you will need to prepare a note in 500 words covering the following: the purpose of BEPS; why OECD is talking about BEPS at this point in time; what possible results BEPS could bring; who could be the winners and who could be the losers; and what good BEPS could do for the well-being of us all.

B. Structural Requirements
Writing a 500-word note is a lot harder than writing a 5,000-word paper. You would need to spend a lot of time deciding what ideas to include and how to include them. Therefore, you cannot simply string together direct quotes or materials from sources. You need to process the ideas and express the ideas in your own way. Please do not use direct quotes. If you simply string content you grab from sources together, you will receive 0 of 20.

Please note that the 500-word limit (excluding in-text citations and bibliography as explained below) is the ceiling so please do not exceed the upper limit, and please do not ask whether you can exceed the limit. If your submission exceeds the 500-word limit, you will receive a failing grade.

Please write in paragraphs, and please leave a line between paragraphs. If you do not write in paragraphs, you will receive a failing grade. The first sentence of each paragraph is the topic sentence that presents what you want to say in that paragraph. The rest of the paragraph presents and/or supports what you want to say. If you need a review of academic writing, see http://www.fas.harvard.edu/~wricntr/resources.html and/or http://arts.uottawa.ca/writingcentre/en/hypergrammar/writing-paragraphs.

C. Source Requirements

The research for this assignment will be a challenge for you. You all know how to Google, but finding relevant and informative sources in tax and public policy is the key here. Making good use of York e-Resources will go a long way. You are expected to learn how to make good use of York e-Resources on your own, i.e. you should not ask the librarians to do your research for you. You must use sources and evidence to support your every claim. When in doubt, cite the source. If you do not support all of your claims adequately, you will receive a failing grade.

As the word limit is 500 words, please use the most informative and reliable sources you can find. Ideas, rather than geography, are important here so the country of origin of the source is not the issue here. You are required to use at least five relevant and informative sources – one of which must be a peer-reviewed scholarly journal article from York e-Resources – but you can use as many sources as you like. But you cannot only use news publications as our sources. If you cite only news publications as your sources, you will only receive a maximum of 2 of 20. Please do not cite textbooks. Please use sources that can be accessed online only. If you do not cite at least five relevant and informative sources, you will only receive a maximum of 2 of 20.

You might ask: what is a peer-reviewed scholarly journal article? What is York e-Resources? As you are in third year, you are expected to have learnt these. If you haven’t you can search for the relevant information, for example, from the York University Libraries web site. If you do not cite at least one peer-reviewed scholarly journal article, you will only receive a maximum of 2 of 20.

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Please write the 500 words or less in APA style. To fulfill this requirement, you will only need to provide APA-styled in-text citations and the bibliography at the end for this assignment. Please do not use footnotes. No cover sheet is needed. The 500 words exclude in-text citations and the bibliography at the end. For APA style, see http://www.library.cornell.edu/resrch/citmanage/apa. When you mention an idea from a source in a sentence you would need to provide in-text citation to the source at the end of that sentence. If you do not provide in-text citations, you will only receive a maximum of 2 of 20. If you simply list the sources in the bibliography without citing them in text, you will receive a failing grade.

If you use content from others without proper citation, you will be charged with plagiarism. If you are not sure what plagiarism is, please take a look at http://www.yorku.ca/academicintegrity/students/index.htm.

The quality of the sources you use will help determine your grade. If you use any source that is irrelevant to the research project and/or of poor scholarly quality, you will receive a failing grade.

E. Additional Grading Principles
Do What You Are Expected to Do
Just imagine your boss asks you to write a valuation report on your client’s business activities in the U.S. but you think your client’s entertainment pursuits in the U.K. are more exciting so you decide to write that memo instead, what do you think will happen to your career? Or you write about your client’s business, but you make mistakes in the valuation of the business, what do you think will happen to your career? Or you write about the valuation of your client’s business, but you write the memo in a way that does not make much sense, what do you think will happen to your career?