大学论文代写

文書招聘:市場競爭

文書招聘:市場競爭
蒂姆·霍頓斯公司和漢堡王全球公司兩年前完成了大量的合併。合併後的業務預計將產生220億美元的銷售額,在全球100多個國家擁有1.8萬家餐廳。有人批評稱,該交易旨在通過將公司總部遷往加拿大,從稅收倒置中獲益。新的辦事處將設在加拿大,而在美國的業務將成為子公司。但在當前形勢下,將辦公室遷往加拿大將是不利的。漢堡王估計,這將節省美國的食品開支。美國2015年至2018年的稅收在4億至12億美元之間。所有這些對合併交易的系統性預測都隨著新的公司收益提案而消失。如果在加拿大實施碳稅計劃,將會多花2569美元。在目前的政治形勢下,由於新總統的稅收政策的改變,加拿大很難徵收碳稅。 (按理林根,2016)。
前總統為減少美國排放所採取的措施受到質疑,並陷入兩難境地,因為當選的新總統承諾解散環境保護局,取消清潔能源計劃等問題(凱利·麥克帕蘭德,2016年)。由於加拿大政府的壓力,各省正在引入碳稅。通過這些步驟,這些企業可能會遷往美國。隨著總統提出的公司稅收方面的重大改革,美國變得更具吸引力。唐納德·特朗普的計劃肯定會威脅到加拿大的競爭力。如果實施擬議的稅收計劃,加拿大需要根據環境進行調整,否則將失去競爭力,加拿大現有的公司將遷往美國。

文書招聘:市場競爭

A great deal of merger between Tim Hortons Inc and Burger King Worldwide, Inc was completed two years ago. The combined business projected to generate $22 billion in sales with the 18,000 restaurants over the hundred countries. There was a criticism that the deal was intended to grab the benefits from tax inversion by way of shifting the head quarter of the company to Canada. The new office will be head office in Canada whereas the businesses in United States become subsidiaries. But in the current situation, there will be disadvantageous shifting office to Canada. Burger King estimated saving of U.S taxes between $400 million to $1.2 billion for the period of 2015 to 2018. All such systematic predictions over the merger deal disappear with new corporate income proposals. If the Carbon tax plan implemented in Canada, it will cost around $2,569 more in taxes. In the present political situation, it will be difficult to Canada to impose carbon tax due the New President’s tax policy changes. (Kurtis Doering, 2016).
The steps taken by earlier president to reduce U.S. emissions were in question and in dilemma as the elected newly president promised on the issues like dismantling environmental protection agency, cancelling the Clean Power Plan etc. (Kelly McParland 2016). Due to the pressure from the Canadian Government, the provinces are under the process of introducing the carbon taxes. With such steps, the businesses may relocate to the United States.The United States become more attractive with the major changes in corporate taxation those are proposed by the President. Mr. Donald Trump’s plan surely threatens to Canadian competitiveness. If the proposed tax plans applied, Canada needs to adjust with the atmosphere or become less competitive and the existing corporations in Canada supposed to move to the United States.