Project Management

 

 

 

 

Some projects are best served by engaging in partnerships. There can be many reasons for partnering, but primarily it is because the need or problem requires the involvement of multiple stakeholders. In some cases, a funder may look at organizational capacity and question whether staff has the experience and skills to carry out the project successfully. Other grants, depending on the nature of the RFP description, will specify partnerships. And some projects are simply too complex and wide ranging to even consider within a single organization.

It is important to understand that the time to reach out to potential partners about opportunities to apply for grant funding is when a need is first identified at an organization. Those who reach out to brand new “partners” because they must in order to submit a proposal may find it doesn’t work once the project is implemented. The barriers to successful partnerships can vary from lack of communication to hidden agendas.

Please review the Partnerships: Framework for Working Together Guidebook PDF and consider the potential barriers that can impact the success of a partnership.

For this Discussion, based on your own project idea, consider the potential barriers that could impact the success of your prospective grant partner.
Post a 2- to 3-minute “Vlog” (video blog) reflecting on the following about barriers to successful partnerships:

What barrier(s) could impact the success of your funding partnership?
How will you work to overcome the barrier(s)?
Provide an explanation of the importance of building a relationship between funder and grantee. Describe key elements of this relationship, providing a rationale for your thinking.
Describe why the grant funder/RFP’s criteria are important and how they can influence the outcomes of the funding process.
Address both a Memorandum of Understanding and Letters of Agreement that would be necessary.

References:
Gitlin, L. N., & Lyons, K. J. (2014). Successful grant writing: Strategies for health and human service professionals (4th ed.). New York, NY: Springer.
Chapter 14, “Understanding the Process of Collaboration,” pp. 199–212
Chapter 15, “Forming a Collaborative Team,” pp. 213–226

 

 

 

 

 

 

Sample Solution

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 transaction constituting supply, the right to deduct the input VAT, where such a transaction on which that right is based has been concluded with the sole purpose of tax avoidance?”

The Court agreed with the Opinion of Advocate General Maduro insofar as the finding of “artificial” in the transactions should not be based on the subjective intentions of those claiming the Community right. Instead, emphasis was placed on the finding that the conduct in question could not possibly have any other purpose than to trigger the provisions of Community law in a manner contrary to their purpose. In addition, the Court also had to consider whether it was apparent from objective factors that obtaining a tax advantage was the essential aim of the transactions. In conclusion, the Court affirmed a less stringent approach towards determining abuse in matters of indirect taxation.

5.2 The concept of abuse in Part Service
In Part Service, the concept of abuse was once more discussed in relation to VAT. The referring court requested guidance on whether or not an abusive practice could be found in a situation when the:

“accrual of a tax advantage is the principal aim of the transaction… or if such finding can only be made if the accrual of that tax advantage constitutes the sole aim pursued, to the exclusion of other economic objectives ”

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