Devil`s Advocate Essays - English-language Films, Films,

Contentious third party I as of late observed a film called, The Devil's Advocate. The sneak peaks for this film appeared to be unfathomable and sounded fundamentally the same as a past legal advisor based film. To my astounded, I came out of the film with numerous questions, contentions, and honestly, a little dread. I truly appreciate a film that incites discussion and contentions about a specific subject that is questionable or makes an individual figure how they would respond in a specific circumstance. The film rotates around a modest community legal counselor from Florida who is very talented in his capacity to win cases, regardless of whether his customers were liable or not. For instance, toward the start of the film he was guarding an individual who was wrongly blamed for such a frightful wrongdoing. He really accepted that his customer was blameless in view of his situation as a very much regarded instructor in the network. During the preliminary he saw that his customer was truly getting a charge out of himself and was excited by her allegations and declaration. Now he had to settle on an ethical choice that no one but he could make. Should he keep on speak to his customer, despite the fact that he emphatically accepted that he was blameworthy of this wrongdoing? He seemed to have an individual battle with this inquiry, however in the end he chose to safeguard his customer and really won the case, at last keeping his ideal record, yet in addition duping the mishandled youngster who was unreasonably attacked by this man. He was then extended to an extraordinary employment opportunity in New York for a huge law office and turned into the new superstar at the organization due to his notoriety in winning cases. This is the point at which the film gets amazingly fascinating, and furthermore a minimal frightening. He and his better half were so astounded and overpowered by this new lfie loaded with decent things and new companions. This new life was conceivable on account of his ability to effectively win a case. As it turned out, the leader of the law firm was really the Devil who selected him on account of his dismissal for ethics so as to do a certain something, and that is to succeed at all expenses. The double dealing of the Devil isn't perceived by the fundamental character since he is excessively occupied attempting to win cases for the new law office, which are only tests that the Devil has set up for him. His vanity is his definitive issue. This is consistently an extraordinary subject of contention and discussion due to individuals' various perspectives and feeling of ethical quality. I don't concur with his choice to protect the liable kid molester. I trust it is improper and particularly out of line to the casualty who is hurt by such ascts. The principle character was not inspired so muc hby the wealth that his prosperity brought him at the same time, as the Devil later brings up, it is his vanity and dread of losing that wrecks him. The most intriguing part of the film comes when the Devil and the attorney at long last go up against one another. All of the decisions that the attorney makes, fortunate or unfortunate, are willingly. He had readily picked to guard a blameworthy man. Each individual has through and through freedom in deciding to do great or wickedness. The fallen angel didn't cause him to do it. His own narrow minded needs and needs drove him to his own destiny. We are continually stood up to with such decisions each and every day, each and every second. The film was frightful in it s depiction of the disasters of such an unethical calling, yet the fundamental standards of individual ethical quality and how it eventually influences our general public all in all was a significant achievement. I believe that if individuals would simply stop to consider how their individual choices and activities will influence themselves as well as others around them that our general public would be less inclined to incorporate such plain and languishing.

Energy Audit at the Kolej Mawar in the UiTM Shah Alam

Reflection The proposition presents a thing undertaking of vitality review at the Kolej Mawar in the UiTM Shah Alam. The central expectation of this proposition to investigate on the vitality ingestion in that building and to build up the GUI, with the goal that client can figure informations from the force analyzer hardware. In view of this data, the weight structure and vitality structure ingestion at every building can be dissected and to offer suggestion to chop down the vitality ingestion, squander vitality and to expand the vitality effectiveness of the structure. Chapter1 IntroductionIntroductionAs twelvemonth 2020 assaults, Malaysia, an immature state, considers the to be of vitality as a viral segment to help it to achieve the sign of twelvemonth 2020, which is created state. For what it's worth, about portion of the vitality ingestion in the state is in modern, private and business areas [ 1 ] . Universiti Teknologi Mara ( UiTM ) Shah Alam is one of the college coordinated by the Ministry of Higher Education Malaysia ( MOHE ) to set up the program of green Technology [ 2 ] . Green Technology is the turn of events and utilization of product, gear and framework used to moderate the common habitat and assets, to limit and chop down the negative effect of human exercises [ 3 ] . Vitality productivity is an arrangement that brings incredible rescuing with appropriate arranging and executed right. The top heading ought to be educated about the present level of working effectiveness, additional economy potencies and assets expected to achieve it [ 4 ] . Subsequently, the participation of top heading is softly valued. Vitality review is a methodology to pull off the electrical vitality ingestion effectually and to expand the vitality effectiveness. The vitality review examined in this endeavor will be only engaged in the Kolej Mawar UiTM Shah Alam building. These structure has a limit of 3450 school understudies and started activities in May 2002 with the principal utilization of students on semester Jun-Nov 2002. The College has four squares of private buildings viz. Square 1A †5 degree, Block 1B †5 degree, Block 2A †8 degrees and square 2B †10 degrees. School removal building is situated in the focal point of the Block 1A and 2A. These building is situated close to the portal 2 UiTM and Health Center and close to the Kolej Melati. The aim of the four squares in this structure is house the female understudies. These building is non simply considered as student modification however fills in as a topographic purpose of procurement and understudy Center. Other than that, for the school removal building the aim to pull off the understudy and their exercises. In these removal structure is suits 10 staff and work during office hr from 8.00am to 5.00pm. Figure 1 shows the area of Kolej Mawar in UiTM Shah Alam. Figure 1: Location of Kolej Mawar.PROBLEM STATEMENTUiTM Shah Alam has spent about RM20, 819,758 power measure yearly as in 2013. The measure ingestion originates from all universities, establishments, enlistment office, chancellery office, eating lobby, athleticss Center and road illuming about in UiTM Shah Alam. The high power measure cause from the utilization chilling framework, illuming and gear is utilized non appropriate for the gracefully vitality at that building. The second factor that can do the high power measure, is discovered that at the hair-raiser framework. That is on the grounds that, unacceptable current open introduction, activity and planning the concentrated cooling framework. From the perceptions that have been done, it found that the a portion of the universities in UiTM Shah Alam has non utilized electrical vitality speedily. It is associated that the Kolej Mawar one with the reason contribute the very measure open assistance organizations contrast with different schools by the old informations accumulated. By do the stroll through review, it found that in Kolej Mawar the greater part of staff and understudies will in general go forward their power contraptions in status switch on. Understudies typically leave the suites with the light and fan switch-on status. The majority of the staff leave their live with the forced air system with switch-on place. This awful wont can do blowing vitality and increment in the month to month measure open assistance partnerships. Other than that, in this structure the electrical vitality has non been overseen appropriately. For delineation, the lights at the hall universities have been light on the daytime. All things considered the light have been switch on to illume up the specific light at left side. Nonetheless, in view of the wiring have been set to illume all light with one switch when the switch is turn on. This insufficient wiring can do the waste vitality use in this edifice.AimTo break down the vitality use, trouble profile and the vitality proficiency of the picked edifice.To investigate informations gathered and create Ocular BASIC ( VB ) bundle and to figure the vitality utilization of an edifice.To discover the vitality rescuing chances.Scope OF WORKThis undertaking is progressively focussed on examining the vitality ingestions by bundle visual BASIC ( VB ) , GUI to make the calculation from the existent data. This vitality review, is directed to look for opportunities to better the vitality eff ectiveness of the building in UiTM Shah Alam unconventionally Kolej Mawar. By the bettering the vitality effectiveness, the vitality ingestions can be diminished what's more can smother the waste vitality. Other than that, this endeavor other than center to propose cost-proficient strides to better the productivity of vitality utilization and examination of execution expenses and compensation periods for each suggested activity. This endeavor can be separated in two stages:Phase 1 ( FYP 1 )Carry out by and large vitality review for Kolej Mawar UiTM Shah Alam.Collect informations by stroll through review the structure and spot the sort of weight in that edifice.Analysis of vitality use and weight profile from the common data ( Flukes Analyser 435 and 1750 ) .2.Phase 2 ( FYP 2 )Develop the bundle intend to figure the vitality use and weight profile by using Ocular Basic ( VB ) , GUI.Determining the vitality rescuing possibilities and to propose the suggestion to the direction.Chapter2 Writing REVIEW 2.1Introduction In view of research by Mohd Azrin [ 5 ] , the electrical vitality at their FKE removal square UTEM has non hold been overseen adequately. He discovered that the antechamber lights have been light on the daytime and the light and the climate control systems of certain room have been turned on despite the fact that the room is vacant. Such go oning offered ascend to misuse of the electrical vitality. He recommended that, to expand the vitality proficiency at FKE UTEM removal is by trading on a couple of lights close to the door would be adequate during dull clasp. â€Å"Energy Audit in Block 3 in S and A ; T Tower towards Energy Efficiency in UiTM Shah Alam† [ 6 ] was done last twelvemonth. This Building can be separated into 3 squares and 2 towers. By referencing on the examination Muhammad Azwan [ 6 ] , such research simply centered around the square 3 in S and A ; T building. From the work, square 3 has a two sorts of cooling. The 1sttype of cooling is incorporated constrained by the hair-raiser. This sort can be set consequently turn on and off. The 2neodymiumtype of cooling is disengaged unit, these sort can be constrained by physically. Every one of schoolroom is fitted with type 1 and the workplaces with type 2 [ 6 ] . Other than that, orchestrating to the exploration Siti Nor Ayu [ 7 ] , â€Å"Energy Audit for Energy Efficiency at Facility Management Office in UiTM Shah Alam† was done 2 mature ages back. The building of the establishment bearing office in UiTM Shah Alam can be partitioned into 5 classs. This five classs office is under the establishment heading and this all structure originates from the one substation which are Pejabat Pengurusan Fasiliti ( PPF ) , Pejabat Pembangunan, Annex, Bahagian Khidmat Elektrikal dan Telekomunikasi ( BKET ) , Pembangunan dan Pengurusan Fasiliti ( ICT ) , Bilik Gerakan Krisis ( Cabin ) and Bendahari Zon 5. She discovered that the whole vitality utilized in UiTM is expanding each twelvemonth from the main utilization since the foundation have huge populace. By referencing on the exploration is led, she found that the vitality ingestion can be decreased by executing vitality effectiveness build at the climate control system, illuming, figuring machines and other electrical contraptions. Other than that, she found that, the air conditoner is expended the most noteworthy vitality ingestion which is around 72 % of whole vitality ingestion. So that, from this it can blow the electrical vitality. She recommended to modify the gas from R22 gas to R22 cold gas. In the wake of iplementing this way the vitality ingestion by using R22 cold gas for forced air system is decreased [ 7 ] . 2.2ENERGY AUDIT Vitality review is a survey or study and investigation and to put vitality that been utilized in that building. In light of this vitality review, it is other than characterized as the conceivable vitality economy or vitality heading [ 8 ] . Vitality review is perhaps the best strategy to order the waste vitality ingestion. Other than that, these vitality review is like monetary bookkeeping method, in which the system to examine a vitality history, look intoing the correct way vitality is utilized what's more spot which nation can be limited to chop down the wastage vitality ingestion. 2.2.1Energy Audit Stages. These vitality review stages, can be arranged into two kinds that is, fundamental review and inside informations review. a )Preliminary Audit. Primer review is the examination dependent on the structure. As such, before the review is played out, a total agenda ought to be made. The rundown point must be considered in this review vitality includes:Lighting systemAir-molding SystemUtility measuresB )Detailss Audit. Detailss review is done for the vitality rescuing proposition suggested in starter review. It will flexibly capable arrangement choices and financial examination for the building course to decide undertaking execution. A practicality overview will

3 Major Reasons To Use Facebook For Blog Promotion

3 Major Reasons To Use Facebook For Blog Promotion Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!3 Major Reasons To Use Facebook For Blog PromotionUpdated On 23/04/2017Author : Kaushal GandhiTopic : FacebookShort URL : http://bit.ly/2ozgUKJ CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogEarlier we shared why we can use Social Media for Blog Promotion and now we are going to see three major reasons why Facebook should be mainly used for that. Normally I spend some time there to get Facebook Fans. There are various things that you should know, if you are one of those who spends a majority of the time on Facebook. It is quite possible for you to know almost everything about Facebook, and it could certainly put its creator, Mark Zuckerberg to shame, with all your fantastic trivia on the website.The humungous number of UsersHowever, were you aware that Facebook has more than 500 million users right now and the numbers keep on increasing, as you’re reading this post? Half of these users would log on to Facebook at any possible chance that they get. An average Facebook user normally has at least 140 friends on his/her list and people usually spend more than 700 billion minutes per month just on this social networking platform.Invite All Events PageThere are above 900 million objects that users are able to interact with or use, which include groups, pages, community pages, events etc. Contrary to the monotonous old time, when you would have to invite people one by one by calling them or sending them invites by email or by post, Facebook makes sure that sending an invitation of your party or any other function will not be troublesome for you anymore, as you can as easily announce your upcoming events on this website and it will be just a click away.READChoosing A Top Grade Theme For Your BlogAll that you are required to do is to create the event page, and press the ‘Invite All’ button to inform your guests, about the particular event that you are organizing. Wait for an RSVP and you are all ready to go!More than 30 billion pieces of Content each monthA normal user is also connected to a minimum of 80 community pages, events, and groups and must have created at least 90 pieces of content every month, like news stories, articles, notes, blog posts, photo albums, web links, messages that are shared each month.It is not surprising that Facebook is being preferred by many people all across the globe, keeping in mind that it is functional in more than 70 translations and hence, can be used by individuals speaking is any possible language. You can make your selection from a list that contains English, Chinese, French, Spanish, and many more such languages, which are widely spoken in different regions of the world. Here’s one more teaser for you, one can create his/her own language on Facebook, and can set the page to be in a pirate lingo, if you want to!

Wal-Mart Strategic Audit - 1791 Words

Wal-Mart Stores, Inc.: Under Attack (2006) Strategic Audit By Jessica Brown Sue Dobbs Elaine Edwards Catherine Oden Wal-Mart Current Strategies Offering products at everyday low prices is one of Wal-Mart’s many strategies. The company value chain helps identify activities associated with how Wal-Mart achieves their many strategies. First, Wal-Mart’s supply chain management is extremely cost effective. For example, Wal-Mart has been known to imitate competition’s successful merchandising concepts. Another cost-effective method in Wal-Mart’s supply chain management is their ability to track the movement of products through the entire value chain. Whether the product is in shipment, in distribution center inventory, in-store†¦show more content†¦Strategic Evaluation of Alternatives Higher Margin Target Market Wal-Mart has always had a smaller margin 30%, compared with Target at 45%, on discretionary items, like furniture, electronics, sporting goods, entertainment and apparel. Wal-Mart can attract the style conscious consumer a few different ways. One way is by offering high-quality clothing items. This can be done by scouting out up and coming high-end designers at fashion/art schools and working with them to design clothing lines that would appeal to not only the Wal-Mart shoppers but also the urban market consumers to bring in more upscale customers and wider profit margins. Styles and variations can be done by target marketing, by age, income, lifestyles. Then pricing structures and marketing methods can be set up for each dominant market. The pros for this strategy are simple, profit and a diversity among the consumers; attracting a different kind of customer. By attracting this target market you open the door to more crowded stores, possible price increases, and thereby you may find the original Wal-mart consumer shopping elsewhere. Unionization By using a functional strategy to implement unionization, Wal-Mart’s perceived image would change dramatically. They would be viewed publicly as a caring employer that wants to offer the best benefits to its associates,Show MoreRelatedWalmarts Success Driven by Control Mechanisms1194 Words   |  5 PagesControl mechanisms are used by organizations to help standardize processes which contribute to overall company goals. Wal-Mart is a large business working to meet the needs of its customers, employees and suppliers by incorporating controls; controls consists of market control, clan control, manager audits, and performance standards. Each control is significant to effectively thrive in the business world; additionally, increasing customer, employee and supplier confidence. The effectiveness of eachRead MoreWal Mart As A Research Organization883 Words   |  4 Pagesselect Wal-Mart as a research organization. Wal-Mart was initiated by Sam Walton in 1962. In addition, this is an American multinational retail corporation that runs chains of large discount department stores and warehouse stores in approximately 27 countries. Moreover, the organization operates its business throughout e-commerce websites in around 10 countries and in every week about 245 million customers visits these sites. Furthermore, as per the Fortune Global 500 list, in 2013, Wal-Mart was theRead MoreInternal and External Factors1610 Words   |  7 Pagesexternal factors affect the four functions of management in the Wal-Mart Corporation. For any organization to survive, irrespective of its size, it must develop and implement its own management concept. Management is the process of working with people and resources to accomplish organizational goals (Bateman amp; Snell, 2011). The four traditional functions of management include planning, organizing, leading, and controlling. The Wal-Mart Corporation has managed to use the internal and external factorsRead MoreWalmarts Reputati on1415 Words   |  6 PagesThe culture and organizational behavior of Wal-Mart has many consumers questioning the integrity of the company. Wal-Mart has seen itself in some of the nations largest suits. Wal-Mart has been harshly criticized in the public eye for over a decade now. The companies brand is a stake and Wal-Mart is fighting to change their reputation it day in and day out. It appears that Wal-Mart grew too big too fast and never planned on this rapid growth. They were not prepared for what the growth entailedRead MoreWal-Mart and Human Resource Management2775 Words   |  12 PagesHuman Resources and Wal-mart Penicia Rooks MGT490 Strategic Human Resources Planning Instructor Stepheny Finnie February 6th, 2012 Human Resources and Wal-mart Wal-mart is the number one retail store in the U.S. and was founded by Sam Walton in 1962. Wal-mart has expanded to include the U.S., Mexico, Puerto Rico, Canada, Argentina, Brazil, China, and various other places. In 1988, Wal-mart developed the Supercenter concept to meet the growing demand for one stop family shoppingRead MoreThe Organization Structure of Walmart1240 Words   |  5 PagesOrganization structure of Wal-Mart Introduction The Wal-Mart was founded by Sam Walton in 1962 in 719 Walnut Avenue in Rogers, Arkansas. Today there are 706 stores that are running in the USA offering competitive prices and good shopping experience to millions of Americans across the USA. The size of and average store, according to Wal-Mart Corporate (2011a) is 108,000 square feet and has an employee base of about 225 people. Wal-Mart is said to have one of the most efficient merchandise replenishmentRead MoreHow Technology And Globalization Have Enhanced Business Operations And Decision Making1381 Words   |  6 Pages2012). The analysis is essential in helping other organizations in obtaining essential information that support a competitive advantage. Consequently, the competitive advantage can be used to make substantial contributions that are essential in strategic competitiveness and lead to above average earnings. The global economy is characterized with turbulent, complex and abnormal changes that have contributed to the rapid growth of major economies. This change is referred to as the transformationalRead MoreCase Analysis - Sears1700 Words   |  7 Pagesincluded in the required assignment page length. The specific course learning outcomes associated with this assignment are: * Explain the concepts and models of the strategic management process, including strategy formulation, implementation, and evaluation. * Conduct an industry analysis (external audit) and an internal audit of an organization, and present the results using various matrices and analysis tools. * Use technology and information resources to research issues in business policyRead MoreThe Integrated Model1658 Words   |  7 Pagesfinancially influenced will be focused on achieving priorities based on meeting budget needs, but a company can be quality driven where they would like to achieve quality goals over cost objectives. Six Sigma is followed by many firms to become strategic partners. The philosophy is used to measure supplier quality which focuses on defects as a standard metric, provision of employee training, and the reduction of non-value added activities. The lead time is important because it affects the flexibilityRead MoreWal-Mart: Strategic Management11571 Words   |  47 PagesWal-Mart: Strategic Management An in depth analysis of Wal-Mart and its global strategic management and electronic distribution Analysis for Business Policy: Strategic Management. Instructor: Dr. M. Reitzel, DeVry University, February 2007, Austin, TX. Members of the Team: Marcus Bedford Jon Cable Wayne Oulicky Constince Sanchez Table of Contents: Executive Summary.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.2 Problem Statement †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...2 Situational Description and Strategic Analyses †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦

Euthanasia Is The Act Of Killing Someone - 1284 Words

Euthanasia is the act of killing someone that is very sick or injured in to prevent a painful suffering in life. One type of euthanasia is physician-assisted suicide, which is the use of a particular medicine given to a patient by a doctor to cause a peaceful death. This a very controversial topic when it comes to the subject of terminal or severe illnesses such as cancer and dementia. Brittany Maynard is a well-known example of person who took her own live under Oregon’s aid-in-dying law due to her condition with terminal brain cancer in November of 2014. Instances such as Brittany Maynard’s situation has brought about the consideration of accepting and legalizing the use of euthanasia or physician-assisted suicide with in societies all around the world today. For those countries strongly considering the legalization of physician-assisted suicide, there are also many debates on the types of laws and regulations that should be implemented for the use of euthanasia. Ther e are many opinions concerning the use of euthanasia and assisted suicide for patients suffering from terminal illnesses. Advocates of euthanasia agree with the idea of assisted suicide in the medical field and see the opportunity as your personal right to die. Those that are terminally ill or suffering from pain that they have to live with for the rest of their life should not be given the punishment of having to suffer longer than they have to. Supporters of euthanasia also believe that this act can createShow MoreRelatedEuthanasia Is The Act Of Killing Someone Painlessly1534 Words   |  7 PagesEuthanasia is the act of killing someone painlessly, especially someone suffering from an incurable illness or an irreversible coma. The term is synonymous with physician-assisted suicide, a form of active euthanasia in which a doctor provides an individual, either terminally ill or facing a diminished quality of life, with the information and means to take his or her own life. It involv es a situation in which a patient voluntarily performs the act of committing suicide by taking a lethal dose ofRead MoreEuthanasia, An Irrational And Selfish Ideal1265 Words   |  6 Pagesstatement â€Å"Euthanasia, in all cases, is unethical,† is an irrational and inconsiderate ideal. There are an immeasurable number of cases where loved ones would be better off dead than alive, and they actively beg for the reprieve of death. Nevertheless, one can easily see why many people believe that euthanizing someone has the same moral repugnance as murdering somebody, although they are making the mistake of judging the intent and stating that the moral level is equivalent to the act. It is anRead More Euthanasia: Killing or Helping Essay1443 Words   |  6 PagesEuthanasia: Killing or Helping Is society playing the role of God or is the world so wrapped up in their lives that God no longer matters? Euthanasia has been around since the ancient Romans and Greeks and has been a highly debated subject just as it is today. In history and in arguments stated today is that â€Å"people are the created and not the Creator† (Gula 26). There are many things that society can argue about the subject of euthanasia but the main debate is that euthanasiaRead MoreThe Morality Of Euthanasia And Euthanasia1350 Words   |  6 PagesThe morality of euthanasia continues to be a controversial topic. Its subject matter, death, is shrouded in emotional feelings that often obscure the logical appraisal of the subject. For opponents of euthanasia, passive and active euthanasia are seen as distinct and subject to different morality rulings. According to Vaughn â€Å"Active euthanasia is said to involve performing an action that directly causes someone to die†¦ Passive eut hanasia is allowing someone to die by not doing something that wouldRead MorePersuasive Essay On Euthanasia1498 Words   |  6 PagesEuthanasia is a dilemma which many people have the misfortune of addresing. Whether it be putting down a beloved family pet many years of friendship or administering a lethal dose of morphine to an elderly patient, euthanasia is no easy topic to discuss or decide upon. Euthanasia is the act of intentionally ending someones life to relieve their pain and suffering. Though euthanasia holds the purpose of killing to relieve pain, any people are uncomfortable with killing of any sorts, and hold theRead MoreEuthanasi A Controversial Issue1273 Words   |  6 PagesActive euthanasia is a complicated and contentious issue. The Oxford dictionary defines euthanasia as, â€Å"The painless killing of a patient suffering from an incurable and painful disease or in an irreversible coma† (Euthanasia, Def.1). Given the requirements that one must meet to be ab le to eligible for active euthanasia: a terminal illness that will lead to death in six months or less, is it moral to grant people this wish? While there should be restrictions in place to help regulate euthanasia, thereRead MoreEuthanasia Is The Painless Killing Of A Patient Suffering From An Incurable Disease?1214 Words   |  5 PagesEuthanasia is â€Å"the painless killing of a patient suffering from an incurable disease or in an irreversible coma.† The practice of Euthanasia is illegal in most countries. In fact only three states in the United States and the District of Columbia allow assisted suicide. Four states have no laws against euthanasia, and 38 states have made euthanasia illegal. Is it better for a person to live a biological life or a biographical life? If a person with a terminal illness’s pain can be managed toRead MoreThe Bible And The Teachings Of Jesus1491 Words   |  6 Pagesteachings of Jesus? Whilst the bible does not specifically mention euthanasia, it does address closely related topics. Euthanasia is essentially killing out of mercy, hence the name ‘mercy killing’. The bible tells us that we are not to murder (Exodus 20:13) and any form of taking a life is seen as killing. It says that we die when God chooses us to, and to murder is an attempt to deny God his right of appointing death. Therefore, ‘mercy killing’ is going against God’s will and is a sin. The sixth commandmentRead More Argumentative Paper: Legalizing Euthanasia1728 Words   |  7 Pagesdesired alternative to living in agony. Euthanasia has been a topic of debate since antiquity, and both sides stand firm on their beliefs. The right to choose death is illegal in most countries. I believe in people’s freedom to do what they please with their own bodies. The basic right of liberty is what America was founded on. Euthanasia should be a legal option. It’s important to start by understanding the different types of euthanasia. Allowing someone to die is, â€Å"Forgoing or withdrawing medicalRead MoreApplied Ethics- Biomedical Ethics Midterm Assignment918 Words   |  4 Pagesupbringings and different environments, we often don’t concur on many issues. One topic that is highly debatable is euthanasia. What exactly IS euthanasia? According to Merriam Webster1, euthanasia is the act or practice of killing someone who is very sick or injured in order to prevent any more suffering.2 Basically a mercy killing. Many people support this idea, they see it as stopping someone s discomfort in an unfortunate situation. Lets say a person has Ebola. This causes internal bleeding, your

Indian History Geography And A Formative Period

Indian history had a lot of differences then China in the classical period, and most of them lasted. In China they had most of their focus on things such as politics and philosophic teachings and ideas, while in India their focus was more towards religion and the social structure. While we know less about them, there were other distinctions that India had in their science, economy, and family life. India, like China, was able to leave lasting impulses that are still in India to this day. India was pretty different from China, but they also had some things that were in common. Both India and China were agricultural based societies, in which most of the common people were framers. Both places had strong unity in their peoples. In India males were the more powerful of the sexes because they were allowed to own land while the women were treated more like property. THE FRAMEWORK FOR INDIAN HISTORY: GEOGRAPHY AND A FORMATIVE PERIOD: *India was distinctive from other places most likely because of its geography and eventful experiences it had early on. India was a lot closer to other civilizations, and was very open to influence from other places/cultures (such as the Middle East and Mediterranean). Some such influences were brought by the Persians when they spilled into India and brought with them different/new art and political concepts. This caused India to be a lot more adaptable than isolated China. *India’s topography also aided in shaping this society. For you see, whileShow MoreRelatedWhat Part Did Geography Play During Rome s Ability Of Build An Empire?1112 Words   |  5 PagesHistory Discussion Questions Answer each of the following questions as you reach the lesson they relate to. You will submit the completed work file with lesson 7.08 1. (05.03) What part did geography play in Rome s ability to build an empire? Rome is located on the River Tiber, so from it has good trade access. It expanded to cover the Italian peninsular the Alps in the north formed a natural barrier against the French. It provided easy access to the southern part; it allowed trade to flourishRead MoreSituational Analysis: 7th Grade Language Arts6569 Words   |  26 Pagesapartments. Of those 10 students, 4 have changed homes since the end of last year, moved or evicted to a different part of town. Racial/ethnic classroom makeup: 11 students are of Caucasian background. 5 students are African-American. 6 students are East Indian. 3 students are Asian. 2 students are Russian. Special Education students: No special education. Additional considerations: There 2 students who are part of a religious group who do not want their children learning about other creational myths.Read MoreEssay on Maya2969 Words   |  12 PagesMaya The ancient Maya were a group of American Indian peoples who lived in southern Mexico, particularly the present-day states of Chiapas, Tabasco, Campeche, Yucatan, and Quintana Roo, and in Belize, Guatemala, and adjacent Honduras. Their descendants, the modern Maya, live in the same regions today, in both highlands and lowlands, from cool highland plains ringed by volcanos to deep tropical rain forests. Through the region runs a single major river system, the Apasion-Usumacinta and itsRead MorePhilosophical Basis of Education6031 Words   |  25 Pagesimplications for education in curriculum, role of the teacher and the nature of discipline. While explaining the ideas advocated by different schools of philosophy on above concepts, this unit will also incorporate the views of both Western as well as Indian thinkers. PHILOSOPHY, EDUCATION AND THEIR INTER-DEPENDENCE The inter-dependence of philosophy and education is clearly seen from the fact that the great philosphers of all times have also been great educators and their philosophy is reflectedRead MoreThe Birth of Civilization18947 Words   |  76 Pages5 HOW DID control over water resources influence early Middle Eastern civilizations? ANCIENT NEAR EASTERN EMPIRES page 14 HOW DID conquest and trade shape early empires in the Near East? EARLY INDIAN CIVILIZATION page 16 WHAT INFLUENCES did the first Indus valley civilization have on later Indian religious and social practices? EARLY CHINESE CIVILIZATION page 23 WHY DID large territorial states arise in ancient China? THE RISE OF CIVILIZATION IN THE AMERICAS page 27 HOW DID agricultureRead MoreGlobalization or Glocalisation? Networks, Territories and Rescaling12782 Words   |  52 Pagesabundantly clear in the same way as a more sober statistical comparative analysis would illustrate. Of course, many of these accounts have always prioritised time and history over geography. The latter was usually understood as contextual and passive. Spatial or geographical strategies were rarely considered as vital and formative in explaining the dynamics of internationalisation. At best, the feeble attempts to take space seriously really resulted in replacing the process of class exploitationRead MoreHyundai Case Study8390 Words   |  34 PagesEmail: r.lansbury@econ.usyd.edu.au 1360-2381 Print/1743-792X Online/06/020131-17 q 2006 Taylor Francis DOI: 10.1080/13602380500532180 132 R. D. Lansbury et al. Globalization of the Korean auto industry has occurred in a very short period of time. It began as a repair industry for vehicles released during and after the Korean War in the early 1950s. The ï ¬ rst assembly plant in 1955 had an annual capacity of 1,500 units. When the Korean government launched the ï ¬ rst Five Year Economic Read MoreEu, Nafta, Asean12786 Words   |  52 Pagesgenerated the largest nominal world  gross domestic product  (GDP) of 17.6 trillion US dollars, representing approximately 20% of the global GDP when measured in terms of  purchasing power parity.[23] ------------------------------------------------- History:  History of the European Union Robert Schuman  proposing  the  Coal and Steel Community  on  9 May  1950. After World War II, moves towards European integration were seen by many as an escape from the extreme forms of nationalism that had devastated theRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesBrier, and Roy Rosenzweig Also in this series: Paula Hamilton and Linda Shopes, eds., Oral History and Public Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David MRead MoreI Love Reading Essay69689 Words   |  279 Pagesentrepreneur Highest motivation – Variations according to region Motivation – Variations according to gender Motivation – Variations according to age Motivation – Variations according to family background Motivation – Variations according to time periods Motivation – Variations according to level of work experience Positive factors Positive factors – Variations according to gender Positive factors – Variations according to age Family support to entrepreneurs Family support – Variations according to

Tax Competition and BEPS of Globalization †MyAssignmenthelp.com

Question: Discuss about the Tax Competition and BEPS of Globalization. Answer: Introduction: The Dutch authority in a taxation ruling concluded that the amount paid by the Starbucks in Netherland for coffee roasting activity is an arm length transaction. The European Commission examined the ruling of the Dutch authority. The remuneration paid by the Starbucks is determined based on the report of transfer pricing that applied the TNMM. This amount is calculated based on the fixed percentage of cost base that includes all the cost to which star buck manufacturing has added value. The profit earned in excess of the taxable remuneration by the star buck manufacturing is transferred to a group outside Netherland as a tax deductible royalty expenses. This policy of the star bucks was criticized by the commission the two grounds. The first criticism was for inflated price that Starbucks manufacturing paid to the Switzerland Starbucks for the coffee beans. The second criticism was that the royalty paid for the Roasting of coffee beans does not reflect the current market value (Gorms en, 2016). The arm's length principle is applied based on the comparing the situation of transaction between two independent companies and intra group transactions. The comparison can be useful if the economic entities compared is sufficiently comparable. As per Article 8b of Dutch Corporate Income Tax Act 1969 and in accordance with international standards, the APS should be used in determining the arm's length remuneration for the purpose of transfer pricing. It is assumed that Starbucks manufacturing will use the arm's length transfer prices in conducting transactions with the related distributors. It should be noted that there is a need to test whether the company in incomparable situations are actually and legally hand equally (Gunn Luts, 2015). In the system the commission does not apply the noncommissioned OECD convention for model tax but focuses is on the general principles of equal fiscal treatment under the European law. The methodology that has been adopted for providing the report regarding Transfer pricing does not provide an approach that is reliable in determining the market result. Therefore, it can be said that the arm's length principle has not been fulfilled. In the court of Justice, it was confirmed that if in the case of intergroup transfers the method of tax does not comply with the arm's length principle then this would mean that selective advantage is given to the concerned company (Thomson Hardwick, 2017). Application of OECD and BEPS guidelines In this case, OECD guidelines are used for recommending the method for determining the arm's length pricing. There are wide range of OECD guidelines and the application of different guidelines will result in wide range of amount for taxable basis. It has been seen that based on the facts and circumstances of the individual taxpayers not all the approximations made are correct. The OECD guideline in paragraph 6.1 provides that royalty is a recurring payment based on the output of the user and in some cases based on Profit. In this case, the payment of royalty is not based on output, sale or profit. It has been saying that royalty fluctuates from year to year but the sales have not shown the same the fluctuations. Therefore, in this case it can be said that the OECD guidelines has not been followed in this case (Gonzlez, 2017). In this case, the European Commission scrutinizes the ruling of the Luxembourg tax authorities. The ruling confirmed the taxable income of the entity Fiat that is based in Luxembourg and the financial services that is provided by entity to other group companies. The company determines the taxable income based on the principle of transactional net margin method. In this case of Fiat taxable income is ascertained by determining the required rate of return on the risk capital by using the method of Capital Asset pricing model (Lyal, 2015). It was argued by the commission that the complex and artificial method used for calculating the taxable profit does not reflect the existing market conditions. The Commissioner further argued that certain unjustifiable assumptions was made in determining the capital base. The estimated remuneration that is used for determining the taxable income is very low compared to the market rate. Therefore, it was concluded that fiat has paid tax only on small p ortion of their earnings. The policy followed by the company resulted in taxable profit that is 20 times lower than the existing market conditions (Wattel, 2016). Consideration of ECJ in determining the arms length transaction In the case of Fiat, it is the opinion of the European Commission that due to the unjustifiable economic assumptions in the application of transfer pricing method the capital base is lower than the actual capital. In addition to this in the Fiat case, it is the opinion of the European commission that the remuneration applied to the lower capital base does not reflect the actual market rate (Mason, 2017). The Fiat finance and trade provided financial services to intragroup car companies. As a result, the company was engaged in different activities which many fiat companies across Europe. On comparing the activities of the Fiat finance with other banks, the income of the Fiat finance could have been determined. However, the ruling suggested a more complex method of determining income. In accordance with the OECD transfer, pricing guidelines transfer price should be set at the market rate. In this case Fiat Finance services has provided loan to inter group companies at a lower rate. Therefore, it can be said that transfer-pricing guideline of OECD has been violated. In this case, the organization for economic cooperation and development guideline has been be misapplied (Chisholm, 2017). The OECD transfer pricing guidelines for the multinational companies was first drafted on June 27 1995. This guideline have been developed continuously and updated regularly resulting in the current guideline. In the OECD Guidelines the guidance relating to the implementation of the arm's length principle that is used for valuation for the tax purpose in the cross border transactions are provided. In the globalized economy, it is the responsibility of the governments to ensure that the multinational enterprises does not transfers the profit artificially to other jurisdictions. The government should ensure that the tax base reported by the multinational enterprise should reflect the economic activity undertaken by the enterprise in that country. From the taxpayers prospective the transfer pricing guideline is important to eliminate the double taxation in the cross border transaction between the associated enterprises (Cachia, 2017). The transactional method is given priority by the OE CD guidelines as it is considered the most direct method of determining comparability. In case the transactional method is not applicable then transactional net margin method or profit split method is used for establishing comparability. In the OECD guidelines, the CUP is not given priority in the transactional method. If the results of the transactions are comparable then according to the OECD rule, business strategies are considered (Mason, 2017). The strategies includes expansion of market, market penetration, savings of cost and others. In the transactional net margin method, the profitability of a state of transaction is compared with other transactions. This is used to determine whether transfer between inter group companies are in par with other unrelated companies. The BEPS report suggested transfer pricing guidelines this amendments was implemented in the OECD guidelines. On analyzing the cases, it can be seen that the European Commission has found that advance pricing agre ement provided by Netherland to Starbucks and Luxembourg to Fiat subsidiaries are illegal state aids. In the preliminary decision, the commission concluded that selective tax advantage was granted by Luxembourg to fiat financing company. In Netherland, selective tax advantage was given to Starbuck coffee roasting company star buck manufacturing. In the case of Starbucks, it was the opinion of the European Commissioner that advance-pricing agreement has sanctioned wrongly the accessories payments made to be related parties. The commission found that because of this sanction most of the profit of the company was shifted abroad where it was not taxed. The Commissioner held that the service provided by the Fiat finance to other subsidiaries is similar to that of a bank. Therefore, it was unacceptable to calculate the taxable profit based on percentage return on capital employed for the financing activity. Therefore, it can be seen that the commission has considered and implemented the O ECD guidelines and BEPS recommendation for determining the arm's length transaction for intra group services (Douma Kardachaki, 2016). The Article 107 (1) of the Treaty functioning of the European Union provides that if a member states provides any aid through the resources of the state that distorts the competition among the member states is considered as illegal and incompatible in the trade between inter member states. In determining the state aid the concept of advantage and selectivity are distinctly important (Douma Kardachaki, 2016). However, in the recent cases of the commission it can be seen that the focus has been the examination of "selective advantage" rather than separately analyzing the requirements. It can be seen that the Commissioner has deviated from its earlier practice where it consistently assessed the presence of selectivity and advantage in a separate manner. In the earlier state aid investigations, the commission did not challenge the application of its own transfer-pricing rule by the member states for specific transfer pricing agreements. It has been seen that the new approach of the comm ission has immensely affected the practical applications. In the transfer pricing cases, it can be seen that the commission has disagreed with the application of the principle of arm's length transactions. It should be noted that the commission has not challenged the transfer pricing law that have been implemented on the involved countries instead (Evertsson, 2016). However, the commission has challenged the transfer prices that have been agreed on the tax ruling that are not in consistent with commissions interpretation of the arms length transaction. In these cases, the Commission has arrived at different conclusions that the tax officials and the commission regarded it the absolute truth. The commission concluded that the decision of the tax officials have provided selective tax advantages without considering the fact that weather similar advantages would have been granted to comparable circumstances. The consequences of this conclusion is that any administrative decisions relati ng to tax is a subject to 10 years uncertainty. The State aid is not a suitable tool to deal with complex transfer price in situation that are covered in the text rulings. Therefore, number of concern is raised in the investigation of the commission (Bauckloh et al., 2017). The fundamental principle of a tax law is that changes are not applied retrospectively but in future. It is necessary that the companies should be able to reliably estimate the tax obligation so that they can appropriately structure their investment. The tax rulings only deals with domestic tax laws and treaty law for specific business activity or investment structure. The changing of the tax rule with retrospective effect for unpaid taxes for up to 10 years questions the certainty of the laws and rules. The BEPS action plan concluded that the premises on which the loopholes in the Global tax system is address is through adoption of legal changes in the Global coherence. It is done by providing the business predi ctability and certainty. The commission did not respect these basic premises as the decision lacks Global coherence and have increased uncertainty (Morgan, 2016). In the European Union the members sovereign Nations and has the right to design their own tax rules. It can be said that state aid cannot be used as a tool to undermine the sovereignty of the member states. The investigation of the commission currently seems to be violating the sovereignty of the member states. The organization for economic cooperation and development has voice concerned in its BEPS Action Plan. The concern was that the consensus-based framework is replaced with the unilateral measures. This could lead to chaos and uncertainty in the Global tax system. In addition to this, it could also lead to the emergence of double taxation system. In providing its recommendations, OECD adheres to ambitious schedule in order to combat the perception of tax avoidance by the multinational Enterprises. The action of the co mmission undermine the effort of the organization for economic cooperation and development for establishing a conscious based framework post BEPS. In selecting the appropriate method for transfer, pricing the OECD guideline has provided five methods to approximate the arm's length transaction between two companies of the same group. These methods are comparable uncontrolled price method, cost plus method, the transaction net margin method, the resale minus method and the transactional profit split method. In the OECD guidelines, there is a distinction between transactional profit method and traditional transaction methods (Campbell Helleloid, 2016). The guidelines have declared a preference for traditional method of transactions like CUP over the transactional methods such as TNMM. It is explain in the guideline that multinational corporations should retain the freedom to apply the method that is described in the guidelines for establishing the transfer price if the methods satisfies the consulate principal. The European Court of Justice has earlier examined the issue of transfer pricing rule in the cases of direct taxation. In recent years, the European Court of Justice provides a more substantial judicial discussion on the applicability and liability of transfer pricing rules particularly the arms length transactions. The cases have shown that European Court of Justice wants more reconciliation between the traditional Transfer pricing rule and the requirements related to fundamental freedoms (Hassan, 2016). The decisions of the European court of Justice has shown that the concept of arm's length transaction is applied in a more general way in the cases. In this background, it can be said that a reconciliation between the European tax law and treaty law is possible. The analysis if the recent decision have shown that European Court of Justice has moved the transfer pricing control in a state that the arm's length standard will gradually be eroded and a new model has to be developed for its replacement. The main reason for the replacement will be that the court does not give importance to the economic consideration of the multinational corporations. Therefore, it can be said that OECD guideline is more desirable than the guideline provided by the European court of Justice (Kavanagh Robins, 2015). The decision of case of the commission has huge implications. It is predicted that because of the decision of the commission it has become more troublesome for the European Union States to give favorable tax rulings to the companies. The example of the recent cases are the state aid that is given to Apple by Ireland. In particular, these decisions have shown that any favorable tax rulings is regarded as an illegal favorable benefit to the company (Haslehner, 2016). The European court of Justice by the decision of these cases is sending a clear message that any favorable benefits given to a multinational enterprise by remember state through tax ruling is illegal state aid. It is because this hampers the competition among the markets of the member states. The European Court of Justice argues that justifiable basis should be used for collecting tax. The European Court of Justice states that unjustifiable and complex process should not be used for computing tax that is payable. Therefore , it can be said that European court of Justice have ensured that the tax collection system becomes less Complex and is based on a justifiable ground. Based on this it can be concluded that the above cases and the decision of the European Court of Justice has simplified or improved the taxation system currently prevalent (Honore, 2015). The European Commission has highlighted the need for supporting the developing countries for utilizing the domestic resources by encouraging development in line with good system of taxation. In this section the transfer pricing as adopted by the developing countries are discussed. The initiative taken by the European Commission has a very favorable outcome in the development and overall business environment of the developing countries. The ECJ has argued that the transfer pricing and the arms length principle helps in maintaining the fair market value and thus encourages competition. This has a positive impact on the activities related to international trade and multinational Enterprises. The globalization has encouraged cross border transactions between the related entities as a result the transfer pricing has become important agenda. It can be estimated that among all the business transaction worldwide the two third of them is between inter group companies. It is more important for the developing countries because the economies have recently opened up (Law, 2014). This process of opening the economy have attracted investment from the large multinational enterprises as foreign direct investment. In the absence of any Transfer pricing guideline, it will not be possible for tax administration and the multinational Enterprise to refer to a proper guideline. However, it has been seen that the developing countries face is a lot of trouble dealing with Transfer pricing. The main problem is that the local administration is largely inexperienced with regard to transfer pricing. The organization for economic cooperation and development has initiated many efforts for establishing common grounds in the transfer pricing matters (Blockx, 2016). In order to provide sound recommendations relating to transfer pricing the generally the considerations should be made about the economic and political conditions. The sound recommendations can be made after assessing the legal prec onditions and preconditions related to the tax matters. Therefore, it can be said that the consideration of the European Court of Justice has helped the nonmember states or developing countries in understanding the meaning of transfer pricing. The considerations has helped the developed countries to develop a regulation that will not encourage complex on unjustifiable basis for calculating tax. The decision will promote a more simple and justifiable basis of taxation in the developing countries. It is expected that multinational Enterprises operating in the developing countries will transfer products to related enterprises at the market price and not add discount price. Hence, it will help to maintain the competition in the market. Based on the above discussion it can be said that the consideration of the European Court of Justice has helped the developing countries to maintain a more competitive market (Cerioni, 2016). Reference Bauckloh, T., Hardeck, I., Wittenstein, P. U., Zwergel, B. (2017). Do Some Multinational Firms Benefit from Competitive Tax Advantages in Europe? Evidence from Stock Price Reactions to EU State Aid Investigations. Blockx, J. (2016). The Belgian Excess Profit Exemption: Tax Incentives for Multinational Groups as State Aid.Journal of European Competition Law Practice. Cachia, F. (2017). Analysing the European Commissions Final Decisions on Apple, Starbucks, Amazon and Fiat Finance Trade.EC Tax Review,26(1), 23-35. Campbell, K., Helleloid, D. (2016). Starbucks: Social responsibility and tax avoidance.Journal of Accounting Education,37, 38-60. Cerioni, L. (2016). Book Review: Advanced Issues in International and European Tax Law.Intertax,44(3), 284-287. Chisholm, B. C. (2017). ICRICT Looking to a Future of Actual Tax Reform: An Organizational Analysis of the Independent Commission for the Reform of International Corporate Taxation.U. Cin. L. Rev.,85, 231-319. DeNovio, N. J., Righini, E., Gibbs, N. N. (2016). State Aid: What It Is, and How It May Affect Multinationals and Tax Departments.Tax Executive,68, 15. Douma, S., Kardachaki, A. (2016). The Impact of European Union Law on the Possibilities of European Union Member States to Adapt International Tax Rules to the Business Models of Multinational Enterprises.Intertax,44(10), 746-754. Evertsson, N. (2016). Corporate tax avoidance: a crime of globalization.Crime, law and social change,66(2), 199-216. Gonzlez, S. M. (2017). State Aid, Tax Competition and BEPS: Comments on the European Commission's Decisions on Transfer Pricing Rulings. Gormsen, L. L. (2016). EU State Aid Law and Transfer Pricing: A Critical Introduction to a New Saga.Journal of European Competition Law Practice,7(6), 369-382. Gunn, A., Luts, J. (2015). Tax Rulings, APAs and State Aid: Legal Issue.EC Tax Review,24(2), 119-125. Haslehner, W. (2016). Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law. InState Aid Law and Business Taxation(pp. 133-161). Springer Berlin Heidelberg. Hassan, M. (2016). Global Tax news.TAXtalk,2016(57), 14-17. Honore, M. (2015). State Aid and Taxation-All Clear. Kavanagh, J., Robins, N. (2015). Corporate Tax Arrangements Under EU State Aid Scrutiny.Eur. St. Aid LQ, 358. Law, B. V. (2014). Transfer pricing: A step forward for Albania.changes. Lyal, R. (2015). Transfer pricing rules and state aid.Fordham Int'l LJ,38, 1017. Mason, R. (2017). State Aid Special ReportPart 2: Legitimate Expectations. Mason, R. (2017). Tax Rulings as State Aid FAQ. Morgan, J. (2016). Corporation tax as a problem of MNC organisational circuits: The case for unitary taxation.The British Journal of Politics and International Relations,18(2), 463-481. Thomson, A., Hardwick, E. (2017). The European Commission's Application of the State Aid Rules to Tax: Where Are We Now?.Journal of Taxation of Investments,34(3). Wattel, P. J. (2016). Stateless Income, State Aid and the (Which?) Arms Length Principle.Intertax,44(11), 791-801. Wattel, P. J. (2016). The Cat and the Pigeons: Some General Comments on (TP) Tax Rulings and State Aid After the Starbucks and Fiat Decisions. InState Aid Law and Business Taxation(pp. 185-194). Springer Berlin Heidelberg.