“International Taxation in an Era of Digital Disruption

 

examine and use the article, “International Taxation in an Era of Digital Disruption: Analyzing the Current Debate,” to prepare a memo for your supervisor who has read the article and wants a formal summary prepared. The memo of 500-750 words should address the following:

Summary of the key points in Part I of the article.
A summary of the options provided by the author in Parts II and III of the article.
Your opinion on whether you agree with the author’s recommendations. If you agree, support you points with a discussion of why you think the author’s recommendations make good international tax policy. If you disagree, support your points with a discussion of why the recommendations are not good international tax policy.

Sample Solution

“International Taxation in an Era of Digital Disruption”

The taxation of the digital economy is currently at the top of the global international tax policymaking agenda. A core claim some European governments are advancing is that user data or user participation in the digital economy justifies a gross tax on digital receipts, new profit attribution criteria, or a special formulary apportionment factor in a future formulary regime targeted specifically at the digital economy. The article sets out some considerations for the U.S. international tax policymaking and international tax diplomacy in this uncertain environment. Part I briefly describes disparate background considerations that should inform our thinking. Part IA describes the decline of the arm`s-length standard, which underpinned our historic understandings about how to attribute profits as among entities within a multinational corporation (MNC).

The utilization of Chromebooks permitted me to design a progression of examples in which different classes from year 9 needed to amend for an after RE evaluation. The purpose for my thought, is that I needed to notice the collaboration between students (set up in irregular gatherings, blended capacities), the ability of knowing how to get to data of the web, and to evaluate the viability of their examination abilities. Banyard (2015) clarifies that comprehension is expanded while learning advancements are utilized, like looking through data, handling information and interfacing with individuals. These capacities are important for how students sort out their reality.

With the right directions given (point, watchwords, no of slides, timings), students figured out how to cooperate, research in a successful way and created a progression of top notch correction subjects for the whole half term recently considered. In this succession of examples I additionally had the amazing chance to apply the flipped learning style. As per Flipped Learning Network, (2014), this is a “academic methodology in which direct guidance moves from the gathering learning space to the singular learning space, and the subsequent gathering space is changed into a dynamic, intuitive learning climate where the instructor guides understudies as they apply ideas and connect innovatively in the topic” (Flipped Learning Network, 2014). There are different examinations exploring the viability of this showing style, and the result looks positive, bringing about extraordinary enhancements for students utilizing this kind of learning throughout a more drawn out timeframe.

. With the ascent of issues in the realm of web, for example, sexting, tormenting or improper material, it is left in our grasp to instruct the students (and their folks) of the risks of the web. Schools are altogether having explicit approaches managing the principles of utilizing the web, pictures from the web, or posting recordings on the web, and I ensured that in the examples where we utilized chromebooks I supported the standards of security in all illustrations.

Kahoot is an advanced stage for making and playing learning games in an intuitive manner. Kahoot can without much of a stretch transform a class into a game show, in view of social cooperation, play and learning. It is a game that urges students to turn upward (rather than checking out a PC screen), to take a gander at different understudies and examine in an intuitive manner, making cooperative learning. Kahoot is tied in with bringing feeling into learning exp

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