Read the following case study - you will need "enter a time machine" to take you back to 2010! Read the SABMiller Tax Case - Student Case (p. 311-323)Links to an external site. . In the case, we'll explore some of the ethical issues that surround corporate tax-planning/avoidance strategies of multinational organizations.

Assignment

Now that you have explored the case study, answer the questions below

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and submit. (These questions have been modified from the original case study.

1. How does integrity impact the decision process? Assume Maria is also a CPA, licensed in the state in which you hope to work. What principles, values, and virtues are involved in this situation? Start with not only the written standards that apply to this situation (i.e., the AICPA standards), but also consider the unwritten rules of appropriate conduct that guide our behavior. How should Maria weigh the relative importance of each of these principles in making her recommendations for how to move forward?
2. Companies, as well as individuals, can demonstrate character in their ability to act in ways that support their expressed corporate values. do a point-by-point comparison of the ways in which SABMillers current tax practices either support or conflict with its corporate values. Overall, would you say that SABMillers current tax practices are consistent or inconsistent with its corporate values?
3. Identify the relevant stakeholders in this situation. What are the long-term consequences for stakeholders if SABMiller continues with its current tax practices? Note: You may discuss consequences in general terms, such as positive, negative, neutral, or unknown since you do not have enough information to quantify these impacts at this time. Do the positive consequences appear to outweigh the negative ones? Can you justify the negative consequences in ways that align with the companys values?
4. Examine the impact on the income statement for SABMiller in Appendix A.
   1. If the Tax Avoidance Strategy 1: Tax Havens is chosen, identify the income statement items that would be impacted
   2. If the Tax Avoidance Strategy 2: Going Dutch with Royalties identify the income statement items that would be impacted c) If the Tax Avoidance Strategy 3: Management Fees to Switzerland is chosen, identify the income statement items that would be impacted d) If the Tax Avoidance Strategy 4: Intra-Company Lending is chosen, identify the income statement items that woulbe impacted
5. What do you think SABMillers approach to tax should be going forward? How can SABMiller better align its actions with its values, create more positive outcomes for its stakeholders, and/or mitigate negative consequences for its stakeholders?
6. Examine the International Code of Ethics for Professional Accountants that you obtained in Week 1 - what direction does the guide provide to Maria?

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