Synopsis Project

ALL INDIA MANAGEMENT ASSOCIATION
A
SYNOPSIS ON
Corporate Taxation and International Competition
SUBMITTED BY
NAME : Garima Joshi
ENROLLMENT NO : P402410004
NODAL CENTRE CODE:
ADDRESS FOR CORRESPONDENCE: 3RD FLOOR, F4/8, DLF Phase I,

Gurgaon, Haryana
Submitted in partial fulfillment of the requirements for qualifying

Post Graduate Certificate in Management (Public Accounting)
2024
1
CONTENTS OF SYNOPSIS
CONTENTS PAGE NO.

1. Working Project Title………………………………………….…………...3
2. Introduction to topic...……………………………………..…………..…...4
3. Objectives and Scope of the study……………….………………………….5
4. Research Methodology …………………………………………………….6
5. Proposed contents of Dissertation…………………………………………. 7
7. Work Plan……………………………………………………………………8
2
1. WORKING PROJECT TITLE
Corporate Taxation
and International
Competition
3
2. INTRODUCTION TO TOPIC
Corporate taxation is a critical element in the global economic landscape,

influencing multinational corporations' (MNCs) decisions on where to invest,
operate, and generate profits. This project explores how varying corporate tax
rates and policies among nations create competitive dynamics that impact
economic growth, government revenues, and global equity.
Countries often engage in tax competition, offering reduced tax rates or

incentives to attract foreign direct investment. While this can boost local
economies, it may also lead to a "race to the bottom," where nations
compromise tax revenues and exacerbate inequality. Multinational
corporations leverage strategies like profit shifting, transfer pricing, and tax
haven use to minimize their tax burdens, raising concerns about fairness and
transparency in global taxation.
The project examines international efforts, such as the OECD's Base Erosion
and Profit Shifting (BEPS) initiative and the global minimum tax, aimed at
curbing aggressive tax avoidance and fostering equitable tax competition.
Additionally, it highlights the challenges faced by developing nations, which
often lack the resources to compete effectively and suffer disproportionate
losses due to corporate tax practices.
By analyzing current policies, case studies, and emerging trends, this project
provides insights into how corporate taxation influences international
competition and offers recommendations for achieving a fairer and more
sustainable global tax system.
4
OBJECTIVES AND SCOPE OF THE STUDY
Analyze Corporate Tax Policies
 Examine the corporate tax frameworks of various countries, including

high-tax, low-tax, and tax haven jurisdictions, to understand their
impact on multinational corporations (MNCs).
Understand Tax Competition
 Investigate how countries use tax policies to compete for foreign direct
investment (FDI) and multinational business operations and evaluate
the economic consequences of such competition.
Explore Tax Avoidance Strategies
 Identify and analyze the methods employed by MNCs to minimize tax

liabilities, such as profit shifting, transfer pricing, and the use of
offshore tax havens.
Assess the Economic Impact
 Evaluate the effects of corporate taxation and international competition

on global investment patterns, government revenues, and economic
equity among developed and developing nations.
Review International Policy Initiatives
 Study global efforts such as the OECD’s Base Erosion and Profit
Shifting (BEPS) initiative, the global minimum tax, and digital taxation
reforms to understand their effectiveness in mitigating harmful tax
competition.
5
Highlight Challenges for Developing Nations
 Analyze the unique challenges faced by developing countries in

attracting investments while maintaining fair tax revenues and reducing
reliance on foreign aid.
Examine Future Trends
 Investigate emerging trends, including digital economy taxation and

climate-linked fiscal policies, to anticipate how corporate taxation may
evolve in the context of global competition.
Propose Policy Recommendations
 Develop recommendations for creating balanced, equitable, and

sustainable corporate tax policies that foster economic growth and
minimize harmful tax practices worldwide.
6
5. RESEARCH METHODOLOGY
METHODOLOGY : Secondary Data
EXPLANATION OF THE METHOD:
Research methodology in a way is a written game plan for conducting research.

Research methodology has many dimensions. It includes not only the research methods
but also considers the logic behind the methods will be used in the context of the study and
complains why only a particular method of technique will be used. Descriptive research
procedure will be used for describing the recent situations in the organization and
analytical research to analyze the results by using research tools.
STASTICAL TOOLS: MS-EXCEL will be used to prepare pie- charts and graphs and
MS-WORD will be used to prepare or write the whole project report.
METHOD YOU WILL USE TO CLASSIFY DATA:

Secondary Data:
Secondary Data are those which have already been collected by someone else and
which have already been passed through the statistical process. Secondary data will be
collected from the reports of the world tax database and IBFD – Tax Research platform. It
is gathered from tables and reports published which include:
 Literature Review: Comprehensive review of academic literature and tax research

publications.
 Data Analysis: Use of statutory tax rates data to quantify the impact of tax policies.
7
6.PROPOSED CONTENTS OF DISSERTATION
1. Introduction
2.Objective of the study
3.Review of Literature
4.Methodology (Details of methodology will be used in studying and collecting the data
and issue will be described)
5.Data analysis and interpretation
6.Findings and Recommendation
7.Conclusion
8. Limitations of the study
References
Appendix
8
7. WORK PLAN
Study of the concept 1days
Framing of objective and scope 1 days
Gathering the data 15 days
Organizing the data 2days
Data analysis, Suggestion & Conclusion 20 days
Reporting 1 days
9
10

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ALL INDIA MANAGEMENT ASSOCIATION

Corporate Taxation and International Competition

NAME : Garima Joshi

NODAL CENTRE CODE:

ADDRESS FOR CORRESPONDENCE: 3RD FLOOR, F4/8, DLF Phase I,

Submitted in partial fulfillment of the requirements for qualifying

CONTENTS PAGE NO.

3. Objectives and Scope of the study……………….………………………….5

4. Research Methodology …………………………………………………….6

5. Proposed contents of Dissertation…………………………………………. 7

Corporate taxation is a critical element in the global economic landscape,

Countries often engage in tax competition, offering reduced tax rates or

Analyze Corporate Tax Policies

 Examine the corporate tax frameworks of various countries, including

Understand Tax Competition

Explore Tax Avoidance Strategies

 Identify and analyze the methods employed by MNCs to minimize tax

Assess the Economic Impact

 Evaluate the effects of corporate taxation and international competition

Review International Policy Initiatives

 Analyze the unique challenges faced by developing countries in

Examine Future Trends

 Investigate emerging trends, including digital economy taxation and

Propose Policy Recommendations

 Develop recommendations for creating balanced, equitable, and

METHODOLOGY : Secondary Data

EXPLANATION OF THE METHOD:

Research methodology in a way is a written game plan for conducting research.

METHOD YOU WILL USE TO CLASSIFY DATA:

 Literature Review: Comprehensive review of academic literature and tax research

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