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I hope everyone is doing well. By now, probably some

February 17, 2022

I hope everyone is doing well. By now, probably some of you have been reading about Financial Statements, Cash Flows, and Taxes. I am hereby including the links to some brief videos related to two main questions. Feel free to choose only one of these questions.

Q1. Is arm’s length principle enough to prevent tax avoidance through transfer pricing?

Arm’s Length Principle (Links to an external site.)

Transfer Pricing and Tax Havens (Links to an external site.)

Q2. Why are the realization and matching principles important?

Realization Principle (Links to an external site.)

Matching Principle (Links to an external site.)

(1 of 2) Prior to presenting/posting your group’s thoughts and ideas, please make sure to:

Watch the corresponding videos
Make sure you provided some factual arguments justifying your standpoint
Students will need to make an original contribution and comment on one of their peers in order to qualify for full credit (2.5 pts).
There are no right or wrongs. Feel free to express your own perspective so we can develop a constructive discussion about the topic.

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