Concerning the documentary on "Tax evasion" please answer the following questions:
- Try to define with your own words tax-purpose business delocalization. Illustrate it with an example shown in the film. Try to figure out why it has become a frequent strategy.
- What is transfer pricing? Which role do you think it plays in “fiscal planning”?
- What are offshore territories and fiscal residence?
- Why is the state of Delaware so popular for company creation?
- What is fiscal concurrence?
- What is the role played by the big auditing companies (ie EY, KPMG, PWC) in these fiscal plans?
- Try to describe OECD’s strategy to fight fiscal fraud.
- Describe the tax/expenditure situation in Greece.
- Try to define banking secrecy and the way Trusts are used for tax purposes.
- How does the film show that we might fight the banking secrecy?
- Why does The Economist think that the rich should pay higher taxes?
- Try to describe as many reasons as possible to find out why most Spanish big groups pay so few taxes.
- Try to find out why Luxembourg has become so important in aspects concerning tax evasion
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