As we have studied international taxation issues and tax treaties, you need to use that information to go a step further. Do a web search for companies who are, or have had, tax problems with a foreign country. Identify two different countries and research the issues the company had/has with the foreign country, what is the tax law or calculation in question, how was it handled, if it has been resolved, what was the resolution. What potential ethical issues do international taxation conflicts identify or spotlight.

For those two countries, locate data on the size of the international economy, including data on international trade, foreign direct investment by U.S. firms, and investment in the United States by foreign firms. Find out whether each of these countries applies a worldwide or territorial approach to international income taxation. What is the top income tax rate for those two countries?

Prepare an analysis of the data for a three-year period using Excel and graph your results. Provide a summary of the information and the inferences you can draw from it. Would you open a company in those countries?

*All information can be found online*