4. Is it inconsistent for a company to claim to be socially responsible, and take credit for paying fair wages to employees and fair prices to suppliers in developing countries, and then not pay their fair share of taxes to local governments?

5. Even if it is legal for a company to avoid paying taxes in a country (or state, county, or city), is it ethical to shift taxable income away from the jurisdiction generating the prots to another jurisdiction with a lower income tax rate?

6. What organizational goals were affected by Starbucks efforts to minimize taxes? How should this affect the companys future tax planning?

7. Prior to the negative publicity, which stakeholders were the primary beneciaries of Starbucks tax avoidance in the UK? Which stakeholders were potentially harmed by Starbucks tax avoidance?

Exhibit 3. Starbucks global responsibility goal performance summary for fiscal 2013 Starbucks Global Responsibility Goal Performance Summary investin amen and their commuito by SM 25 145 14.7 increasing farmer loans to S20 milion b 2015 15.9 11.9 $20M improve amen aocese to carbon markete helping them generate additional inoome ON TRACK Mobilize our pannes lemployees and eustomars to 20468 51673 50.050 54 48 NA 50000 Implement front-ofstore recydngin our company operated stores by 2015 1,390 1,843 3,086 Stores persona by2016 17 -12.5% 21.1% operated storesby2015 18.27 by si 21 de to ditorenoconrounding methodology Source: Starbucks Global Responsibility Report, Goals and Progress 2013, p. 28