George Joseph, University of Massachusetts Lowell
The case based on the experiences of Vodafone in India, presents perspectives on international taxation and tax planning in multiple tax jurisdictions. Followed widely by accountants, tax and legal professionals globally, the Vodafone case brings together a range of issues, from legal to ethical, that transcends the immediate legislative and technical tax questions to highlight the impact of global market forces on ethical issues, such as tax competition from multi-stakeholder perspectives. The case also highlights the complex role of the accountant and tax practitioners who need to distinguish legitimate tax planning from tax evasion, distinctions with moral, financial and reputational implications for multi-national enterprises and professionals involved. Overall, the case brings out several themes suitable for a global course in accounting.