Choose a multi-national corporation to present information on in the discussion. Please do not discuss a company that someone else in class has already selected. You can find information on the corporation from its website and/or the SEC’s Edgar database. Provide general background information including the name of the corporation, the country in which it is headquartered, some of the countries in which it does business, and the company’s industry. Then, using information gained from the company’s website or Form 10-K (available in the SEC’s Edgar database), discuss a Module 2 tax issue relevant to the company, such as whether the company is required to file consolidated tax returns, any Net Operating Loss of the company, taxation of dividends paid, etc.
Definitions, 26 U.S. Code § 1504(a)(4) (n.d.). Retrieved from Thomson Reuters Checkpoint database.
Earnings and profits, 26 CFR § 1.1502-33(f) (n.d.). Retrieved from Thomson Reuters Checkpoint database.
Filing consolidated returns, 26 CFR § 1.150-2-75 (n.d.). Retrieved from Thomson Reuters Checkpoint database.
Special aggregate stock ownership rules, 26 CFR § 1.1502-34 (n.d.). Retrieved from Thomson Reuters Checkpoint database.
Tax Cuts and Jobs Act of 2017, Pub. L. 115-97.
Transfer to corporation controlled by transferor, 26 U.S. Code § 351 (n.d.). Retrieved from Thomson Reuters Checkpoint database.
Delivering a high-quality product at a reasonable price is not enough anymore.
That’s why we have developed 5 beneficial guarantees that will make your experience with our service enjoyable, easy, and safe.
You have to be 100% sure of the quality of your product to give a money-back guarantee. This describes us perfectly. Make sure that this guarantee is totally transparent.Read more
Each paper is composed from scratch, according to your instructions. It is then checked by our plagiarism-detection software. There is no gap where plagiarism could squeeze in.Read more
Thanks to our free revisions, there is no way for you to be unsatisfied. We will work on your paper until you are completely happy with the result.Read more
Your email is safe, as we store it according to international data protection rules. Your bank details are secure, as we use only reliable payment systems.Read more
By sending us your money, you buy the service we provide. Check out our terms and conditions if you prefer business talks to be laid out in official language.Read more