1342_IM_Word_docsM20_EITE1342_12E_IM_C20课件.docVIP

Chapter 20Multinational Tax Management (Questions 20-1. Tax Morality. a. What is meant by the term tax morality? The MNE faces not only a morass of foreign taxes but also an ethical question. In many countries taxpayers, corporate or individual, do not voluntarily comply with the tax laws. Smaller domestic firms and individuals are the chief violators. The MNE must decide whether to follow a practice of full disclosure to tax authorities or adopt the philosophy, “When in Rome, do as the Romans do.” Given the local prominence of most foreign subsidiaries and the political sensitivity of thei