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International Tax law

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Question: Action 3 of the BEPS Action Plan seeks to develop recommendations for controlled foreign company (CFC) rules that are effective in dealing with base erosion and profit shifting. Outline the role of CFC rules, explain what makes CFC rules an essential component of the BEPS Action Plan, and critically examine the legal and policy considerations that need to be addressed when designing CFC legislation.

Your answer should be no more than 5,000 words (including footnotes but excluding bibliography).
Footnotes should be used only to supply references to sources.

In assessing coursework and dissertations, assessors will have regard to the following criteria:
a. Identifies and focuses on the key issues and themes raised by the question
b. Uses the relevant law to answer the specific question asked
c. Does not refer to irrelevant material
d. Avoids inaccuracies of fact and law.

a. Shows a deep understanding of relevant principles and key cases
b. Uses appropriate examples to illustrate points and justify arguments
c. Applies relevant authorities to the issues in a practical manner.

a. Deals with relevant issues in a logical order
b. Presents logical argument(s)
c. Avoids repetition
d. Shows good grammar and style
e. Has appropriate physical layout.

a. Distinguishes between important and unimportant facts
b. Explains why a particular fact/issue/authority is important
c. Does not simply take a fact/issue/authority at face value (lacks analysis)
d. Does not simply state a fact/issue/authority (merely descriptive)
e. Weighs up different positions and reaches conclusions.

5. USE and ATTRIBUTION of appropriate material
a. Uses basic texts and module materials appropriately
b. Cites sources appropriately and precisely
c. Shows evidence of wider, independent, reading, going beyond basic texts and module materials.

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