Communication Skills and Report Writing

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Communication Skills and Report Writing Written Assignment Using the articles that were selected on communication skills and report writing summarize five aspects of communication skills and report writing that are discussed in the articles that you selected.
Explain why each aspect of communication skills and report writing is vital to an accountant’s professional career.
The summary should be a minimum of five to eight pages (counting the cover page and bibliography).
• The font size should be 12-point and the type can be Times New Roman, Verdana, or Arial.
• Your paper should be properly cited using APA referencing style. This means that citations should be in a bibliography and in the body of the paper wherever you refer to or directly quote any information or terms from other sources.
• You should include a minimum of three references in your paper.
• This paper is a research paper—you need to learn something new from this assignment, not just provide your ideas about your experience.
References
Stevanovic, M.,I., & Gmitrovic, A.,M. (2015). Importance and role of internal communication in organizations. Applied Mechanics and Materials, 806, 302-307. doi:http://dx.doi.org.devry.idm.oclc.org/10.4028/www.scientific.net/AMM.806.302

Smith, D. (2020, February 18). Nonverbal Communication: How Body Language & Nonverbal Cues Are Key. Retrieved July 11, 2020, from https://www.lifesize.com/en/video-conferencing-blog/speaking-without-words

Elizabeth Colombo. (February 20, 2020 Tuesday). Why Better Business Communication Matters and How to Improve It. Docket News. https://www.accdocket.com/articles/better-business-communication-matters-improve.cfm

 

Sample Solution

improperly or fraudulently taking advantage of provisions of Community law”.

Thus, abuse of law is illegitimate from the instrument point of view. Here, a person improperly uses a legal tool (often a fundamental freedom) with the aim of avoiding national tax measures. Abuse of rights on the other hand is illegitimate from the result point of view; while seemingly legal, the result would be a tax reduction, which is not.

5 Applying abuse of law to VAT: Halifax
5.1.1 Refining the subjective element
The subjective element alluded to in Emsland Stärke has been refined further by Halifax. According to Pistone, Halifax is regarded as the landmark decision on abuse for value-added tax (VAT) purposes. Among these is the fact the Court defined abuse in this area as a circumvention of tax rules through transactions, essentially driven by tax reasons. Secondly, Halifax also confirmed the previous case law on tax avoidance; it underlined that the existence of objective factors was sufficient for the existence of abusive practices.

5.1.2 “Artificiality” and “purpose”
Halifax concerned a banking company who established call centres for its business. Instead of recovering only 5% of the VAT paid on construction works, Halifax set up a scheme which enabled it to recoup the full amount of VAT incurred through various transactions involving different companies in the Halifax group.

The main issue which needed clarification was essentially: “Has the person performing a transactio

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