The United States Of America - 1448 Words

Countries like the United States of America or Canada is for many individuals the synonym of prosperity, opportunities and better quality of life, based on the economic power and lifestyle that is perceived by the general population. This situation has generated that people from third world countries such as Latin American countries immigrate to achieved the â€Å"American Dream†, this means having the possibility of a better life for them and their families. Although, the majority of the immigrants choose the USA over other countries to achieved this dream for either its location or its reputation and â€Å"is woven into the fabric of American history and culture† (Hilfinger, Morris and Boyle, 2014). However, the â€Å"American Dream† is not always†¦show more content†¦In 1970, the political system of some Latin America countries such as Costa Rica o Colombia was democracy while in other countries was an authoritarian system (Hiskey and Orces, 2010). In the twenty first century this situation had change in most of the Latin American countries since they have democratic structures with the exception of Cuba; however, in some of these countries, the levels of freedom have decrease (Hiskey and Orces – 2010), this means that they might have less possibilities for citizens to express their opinions freely such as Venezuela. These changes have an influence in the emigration patterns, for example, situations like the rising of Castro in Cuba or Evo Morales in Bolivia can defined the number and type of citizens leaving their own countries based on the fear they may have on their and the countries wellbeing (Hiskey and Orces, 2010). However, researches have not define how significant have to be the change but they estimate that it may cause a significant change in the political and economic situation. Additionally they have identify that the magnitude of the changes may define the sector of society who will be leaved base on how thi s changes impact may influence them (Hiskey and Orces, 2010). Moreover, the U.S. immigration policies has causes â€Å"conflicted and contradictory tendencies† that generates interests in the country but

Essay On The Lion King - 1736 Words

Walt Disney’s The Lion King is a legendary film even after its release almost twenty years ago, in 1994. (Disney). This film is easily the best animated feature of its kind; from the musical score to the animation to the memorable characters this film is an instant classic. The film is an animated fantasy adventure that spins the tale of a young lion cub named, Simba, who is the young prince of the lion pride. Simba is betrayed by his uncle, Scar, and runs into the wilderness after his father’s murder. The comical antics of his adopted family, Timone and Pumbaa make the film funny and the seriousness of Scar’s betrayal adds some drama to the film. The film is directed by Roger Allers and Rob Minkoff. (Disney). The Lion King boasts an†¦show more content†¦Ã¢â‚¬ ¢ Zazu is voiced by Ellen Woodbury. Woodbury brought a controlling but caring presence to the film. †¢ Banzai is voiced by Cheech Marin. Even without his partner in crime, Cheech brought a comedic twist to the henchmen of Scar. †¢ Shenzi is voiced by Whoopi Goldberg. Whoopi’s fast quips and thinking made her the instant leader of a pack of not too bright hyenas. †¢ Rafiki is voiced by Robert Guillame. (Disney). (AFI). The Lion King is a â€Å"fall and rise† story of the lion cub Simba, the future king of the Pride Rock, as he tries live up to his father’s expectations of being a good king. Simba’s father, Mufasa, is tragically killed in a plot by his brother, Scar, and his hyena henchmen in an attempt to rescue Simba from a stampede created by Scar. This hints at the meaning of this film which is the love between father and son. Upon Mufasa’s death Simba partly feeling responsible flees his kingdom to hide from his family and his obligations as the new king. While Simba is away Scar rules Pride Rock and slowly destroys the kingdom with his poor leadership. While in the wilderness Simba meets Timon, the mere cat, and Pumbaa, the warthog, and finds himself living a carefree life away from his past. Time passes quickly as Simba grows up in the wild with his new-found friends until childhood friend, Nala, finds him and reminds him of his responsibility as the king of Pride Rock. Simba returns to find his old home inShow MoreRelatedThe Lion King Essay Outline1403 Words   |  6 PagesLion King Hero Essay Outline p1 Introduction Summary of The Lion King: In the Disney animation loved by families everywhere, The Lion King, Simba, the young lion born into royalty. His parents have high expectation and have strict boundaries. The Lion King follows Simba as he explores the plains of Africa and stirs up trouble with his uncle, Scar. Thesis: Simba proves himself a hero throughout the story by taking on an adventure that would soon lead him to becoming the King of the Pride Land.Read More The Lion King Essay716 Words   |  3 PagesThe Lion King last week, and the first few words that come to my mind are: â€Å"amazing,† â€Å"stunning,† and â€Å"unbelievable!† My expectations were met, as my eyes grew wider with the bright, colorful lights, breath taking costumes, and the superb music of the first scene. I was a little unsure at first, wondering how in the world Disney was going to manage putting a film starring non-human characters, and animated ones at that, onto a three-dimensional stage. Disney never ceases to amaze me. The Lion KingRead MoreLion King Allusion Essay1218 Words   |  5 PagesThe timeless movie â€Å"The Lion King†, directed by Rob Minkoff and Roger Allers, contains many thematic biblical allusions and allegories. To start off, even the characters in the movie hav e similarities to characters from biblical texts; Simba as Moses, Scar as Cain, and (possibly) Timon as Moses’s father-in-law Jethro (the similarities between the two characters previously mentioned are that both Jethro and Timon found, rescued, and raised Moses/Simba). Furthermore, there are three more examples,Read MoreEssay on A Review for â€Å"The Lion King†1188 Words   |  5 PagesIt is amazing how a seemingly educated woman that has won Oscar awards for her documentaries, could possibly be so far off base in her review of the Disney movie â€Å"The Lion King†. Margaret Lazarus has taken a movie made for the entertainment of children and turned it into something that is racist, sexist and stereotypes gender roles. She uses many personal arguments to review the movie but offers few solutions. The author is well organized but she lacks alternate points of view and does not use adequateRead MoreLion King the Musical Essay659 Words   |  3 PagesLion King: The Musical The original Disney cartoon of a lion cub blamed for his fathers death has been remade into a Broadway musical acclaimed all over the world. Seen by over twenty five million people in over 15 thousand performances this intricately designed wonder has taken over 37 thousand hours just to build the puppets and masks. Julie Taymor the director and costume designer was faced with a problem of whether to create humans or animals playing the part and she decided to make masksRead More Lion King Evaluation Essay753 Words   |  4 Pages Lion King Evaluation The Lion King is a drawn animation about a lion cub, whose father is the king of a Pride Land, who is murdered by his brother and then the lion cub that is now to be king is forced to leave his Pride Land by his fathers brother. He then manages to find refuge and friends in a jungle where he grows up, until one day, when he meets an old friend, who he falls in love with and then he returns to his Pride Land to claim what is rightfully his from hisRead MoreDisneys The Lion King Essay966 Words   |  4 PagesThe Lion King â€Å"Everything you see exists together in a delicate balance. As king, you need to understand that balance, and respect all the creatures from the crawling ant to the leaping antelope,† said Mufasa, a supporting character in the film depiction of Walt Disney’s: The Lion King (1994). The Lion King is a timeless archetypal work that time after time has given youth hope and has shown them that courage is not always innate, but can be learned from just living life with a little â€Å"hakuna matata†Read More lion king the musical Essay606 Words   |  3 Pages Lion King: The Musical nbsp;nbsp;nbsp;nbsp;nbsp;The original Disney cartoon of a lion cub blamed for his father’s death has been remade into a Broadway musical acclaimed all over the world. Seen by over twenty five million people in over 15 thousand performances this intricately designed wonder has taken over 37 thousand hours just to build the puppets and masks. Julie Taymor the director and costume designer was faced with a problem of whether to create humans or animals playing the partRead MorePhilosophy in the Lion King Essay954 Words   |  4 Pagesof The Lion King The Lion King is a classic movie, beloved by many. On the surface, this movie seems to be a light-hearted, carefree tale of a lion cub’s journey to justice. However, on taking a deeper look, one finds that the tale consists of conflicting worldviews and philosophies, while presenting the idea of destiny. But which religions and philosophies is it portraying? Let us take a closer look. Some would argue that Christianity is the mainly presented religion in the Lion King. After studyingRead MorePersuasive Essay On The Lion King869 Words   |  4 Pages Reid, Veronique Reid 1 Professor Fountain English 1301 25 September, 2017 The Disney King Being that a live action version of The Lion King is soon to come, it would be inappropriate to not take a look back at Disney classic. The movie discussed topics that many children had never learned; which helped change the perspective of Disney forever. Along with a new perspective

International Business for Automotive Company- myassignmenthelp.com

Question: Toyota decided to manufacture its products in ASEAN countries. What factors do you think Toyota considered in selecting ASEAN countries as the site for the factory? Who benefits and who loses from the new plant in ASEAN? Is the firm's decision consistent with OLMA model? Answer: Toyota is a multinational company dealing in the manufacturing and distribution of cars, buses, robots and trucks. It has its headquarters in Japan, specifically Toyota city. Toyota boasts of its record to be the first auto producer to manufacture ten million automobiles per year, in the world that produces cars, trucks, buses and robots, with headquarters in Toyota City, Japan. Toyota as a global automotive company is looking into discovering and establishing new markets for its products. ASEAN is an acronym that stands for Association of Southeast Asian Countries. It was established in 1967 on the 8th of August. Since the onset of the association, its membership has grown to a total of 19 countries. The major countries of ASEAN are Singapore, Thailand, Malaysia and Indonesia. The aims and objectives of ASEAN go hand in hand with the principles of cooperation and equality. These goals and purposes are responsible for the growth of the region's economy and the promotion of cultural development and social progress. The resultant goal is to establish prosperity, peace, and stability among communities in the nations represented by the Association. Toyota Company runs by the business philosophy of stable and growth that is long term (Tomas, 2013). It aims to achieve its philosophy by engaging in activities that are keen on establishing and maintaining relationships between individuals, society, world economy and the global environment. ASEAN offers three key benefits. These advantages are; Low rates of car ownership, a high rate of population and increasing disposable incomes (Wicaksono, 2007). Thailand and Indonesia are envisioned as countries with high potential in ASEAN. Toyota goes into the ASEAN market with what would favor its strategy. The target market in ASEAN countries shares a common vision with Toyota. On Top of the shared vision, products from Toyota are affordable, that is to mean they are within the purchasing power of the customers in the region compared to those from any European country. The increase in sales of Toyota branded vehicles is out rightly high in ASEAN countries. The cultural backgrounds and setting of most ASEAN citizens are close to those in Japan. The cultural similarities make it easy for Toyota to manage its operations in the bloc. The icing on the cake is the trade agreement that exists between Asian countries. The integration is partly responsible for the smooth operations of To yota. The following are the reasons for selection of ASEAN as a site for a factory; Leading Market Since the entry of Toyota into Indonesia, more than 40 years ago, the model has been the first seller. Toyota has a percentage of about 37% or more in the Indonesian market share ("1.2. Indonesias long-term growth performance). Free Trade ASEAN has an arrangement or policy of free market with several member countries (Wattanapruttipaisan, 2003). Some of these nations are Korea, Japan, China, Thailand, India, Australia, New Zealand among others. The presence of this free trade policy, coupled up with affordable facilities of low costs make Indonesia an attractive site for exports. To meet growing demand for its cars, Toyota could have its cars imported to Thailand from Indonesia very easily. The market in Thailand is created by the political unrest that is going on. Toyota could take the option of a cut on production. The low rate of car ownership and the increase in disposable income. The ASEAN region provides an opportunity for Toyota to increase its capacity of production. To meet the growing demand for its products, Toyota has to expand. This opportunity for growth provides a basis for investing in the region ("Emerging Markets of Asia,"). In Indonesia alone, Toyota grew by a margin of 10.2% per year in the sale of automotive. This percentage translates to about 1.22 million units in the year 3013. The overall GDP of Indonesia is growing immensely. The same growth case applies to its disposable income. The two, are indicators that the Indonesian population will have more finances and possible spend on items such as new cars. Increased Popularity of Eco-friendly Autos. There is an increased campaign for eco-friendly vehicles that has spread its popularity across the Indonesian nation. This populace has been attributed to the tax incentive given. The government of Indonesia introduced a low-cost green car program so as to encourage production of environmentally friendly cars and also to aid in the reduction of gasoline dependency. Toyota is a big player in the green revolution investment in Indonesia. The presence of Toyota is evidenced by the launch of the Agya model. Agya impressively took over the Indonesian Losers and Gainers The above points seem to indicate profits towards Toyota. Inculcating this new strategy will work positively for Toyota and ensure the rising of its profit margins. The citizens in ASEAN nation are a great market for Toyota products, and their purchases will only result in high-profit margins for the automobile company. ASEAN governments benefit from the establishment of this factory site. Toyota will have to pay the states regarding taxes and revenues. Taxes and income will increase the income earned by the ASEAN governments. The other gainers are the citizens themselves. Given their income, Toyota offers vehicles that are within their range of affordability. The citizens are gaining through affordable cars to make their lives easier. The principal losers from the employment of the business strategy will be the competing companies. The competitors, mainly European auto companies will inevitably experience losses. European manufactured cars are quite pricey in comparison to cars produced by Toyota. A majority of the ASEAN population are of middle-level income. It goes without question that the majority of them will find Toyota more affordable and purchase their vehicle. European cars will have a deteriorating market that will be replaced slowly by slowly. Restoring European cars might take time followed by some difficulties. However, if Toyota employs some new methods and technologies, it might eventually take over completely and win the ASEAN market. The result of this replacement puts ASEAN nations as a primary contributor to Toyota's profits. Consistence with the OLMA Model. O for the advantages of ownership of a firm indicates the person or company that is going to invest abroad or carry out any other international activity (Dunning, 1993:142). The ability of a firm to compete in different spaces lies in its competitive advantage (ownership advantage). The profits accrued from property take the stead of additional costs that come with setting up in a foreign nation. Domestic users do not enjoy this. Toyota happens to have a strong competitive advantage in comparison to the European producers. The proximity to culture is one such factor. The other is its popularity among ASEAN citizens due to the affordability of its products. L for location influences where to produce. (Dunning, 1993:143). MNEs, in this case, Toyota, will take the option of investing abroad when it would benefit them to take the products from their home country which are transferable and combine them with some immobile factors unique to the foreign nation. Some locational factors might be taxes and exchange rate policies, geographical factors, availability or patent system. Looking at reasons as to why Toyota chose ASEAN as a site, all the factors above come into play which points to the consistency of Toyota with the model. M is for the mode of entry. The method of entry gives the researchers the chance to give a distinction between factors that affect the different means of entry into different nations. An is the adaptation of the corporations operations to the environment that is the International business scene. Adaptations build on the institutional theory. Guisinger (2001:266) suggests that there should be a distinction that is widely compelling between a foreign entrant and the residential component of the environment. The introduction of eco-friendly affordable automobiles is that compelling factor for Toyota. References 1.2. Indonesias long-term growth performance. (n.d.). doi:10.1787/414540160708 Bibliography. (n.d.). The Automobile Industry since 1945. doi:10.4159/harvard.9780674593695.c18 Emerging Markets of Asia. (n.d.). Doing Business in Emerging Markets: Entry and Negotiation Strategies, 161-204. doi:10.4135/9781483328720.n8 Pomeroy,L. (1946). The Performance of European Economy Cars. doi:10.4271/460090 Tomas,C.M. (2013). Recalling Toyota. Emerald Emerging Markets Case Studies, 3(5), 1-10. doi:10.1108/eemcs-10-2013-0198 Wattanapruttipaisan,T. (2003). ASEANChina Free Trade Area: Advantages, Challenges, and Implications for the Newer ASEAN Member Countries. Asean Economic Bulletin, 20(1), 31-48. doi:10.1355/ae20-1c Wicaksono,A. (2007). Think ASEAN! : Rethinking Marketing toward ASEAN Community 2015. Asean Economic Bulletin, 24(2), 278-280. doi:10.1355/ae24-2h Olma,S. (2012). Creative industries. The Wiley-Blackwell Encyclopedia of Globalization. doi:10.1002/9780470670590.wbeog118

Legal Aspects of International Trade and Enterprise

Question: Describe about the Legal Aspects of International Trade and Enterprise. Answer: Introduction The multinational companies play a significant role in ensuring that they market their products to various regions and countries. They control the production of the commodities in different countries other than the home country. The management is very organized to ensure that all the operations run smoothly and the clients are served well. The branches are vital to cater for the customers and also increase the income generated. It is the duty of the managers to ensure that they undertake their responsibilities well for the success of the company. The headquarters of the corporation handles all the processes and the challenges affecting the branches. The management of every branch is required to report the progress of the organization from time to time to the headquarters. It ensures that there is good flow of communication and the challenges arising are addressed accordingly. The company is required to make sure it does go against the laws and regulations of a particular country. The y are expected to comply with the rules and also pay up taxes as stipulated by the law. The failure will lead to the ban of carrying out the business in the country by the court of law or else face heavy fines. The discussion outlines about the RioTinto multinational company. RioTinto The company is leading global mining group that is focused on finding, mining and the processing of various earths mineral resources. The primary goal of the institution is delivering strong and sustainable shareholder returns from the various projects that it undertakes. It deals with the operations that are expandable and of low cost throughout the lifecycle. The organization has a disciplined approach that is long term to ensure it serves its clients to the best. In addition to that, the corporation has over 55,000 strong workforces that help in the running of the operations in over forty countries. It is a powerful team that is highly committed in ensuring that all the tasks run smoothly (Birkinshaw, 2003). The extraction of the mineral resources is very risk and maximum safety measures are put in place to ensure the employees are safe at all times. The safety of the workers is the primary concern of the organization. The management also fosters a culture of innovation that ensur es the employees and other staff members are proud to achieve and learning new things from time to time. The RioTinto Company is headquartered in the United Kingdom and is comprised of the Rio Tinto plc that is in London and New York Stock Exchange listed corporation. The Rio Tinto Limited is also among the group and is listed on the Australian Securities Exchange. Moreover, it is highly represented in Australia and North America, and various enterprises in Asia, Europe, Africa and South America (Cullen Parboteeah, 2010). The global presence of the corporation makes it get more customers and therefore generating more income to run its activities. The expertise in technology and marketing strategies helps the business to supply the quality products at the required time. The organization businesses comprises of open pit and underground mines, mills, refineries, smelters and power stations that have a reliable hydropower portfolio (Heidenriech, 2012). In addition to that, it has various research and service facilities that help the professionals come up with conclusions regarding a particular entity. It also owns and operates various infrastructures that deliver the commodities to the clients such as the railways, ports and ships (Gabel Bruner, 2003). The corporation supplies metals and minerals that assist the world in its growth. The major products include aluminum, copper, diamonds, iron, gold, coal, uranium and industrial minerals such as titanium dioxide, salt and borates. The metals and minerals a re transformed to the end products that contribute to the high living standards and economic development. The fundamental infrastructures of the cities are aided by the iron ore that is mined by the organization. Moreover, it has helped in the creation of the smartphones through the provision of the copper and borates and the world gets connected. The other industries such as communication transport and many others rely on the metals and minerals produced and supplied by the Rio Tinto Company. On the other hand, it ensures the protection of the environment while undertaking its activities. It is important to preserve it so as to protect the lives of the people and other living organisms (Hitt et al, 2013). The vision of the organization is to be admired and be given the respect it deserves by delivering superior value. The operations it undertakes gives the opportunity to create mutual benefit with the regions and communities they operate in. The metals and minerals are transformed to products that help in improving the standards of living. It also faces various challenges such as resource scarcity, climate changes, economic development and community employment (Munck, 2004). The organization does it best to overcome the challenges and view them as opportunities for them to progress. The corporation strives to achieve the sustainable development goals by working with the partners and the society on the ground (Kaplan, 2008). Regulatory Frameworks Affecting Rio Tinto in Australia The multinational company Rio Tinto faces the challenge of the strict environmental Acts that were formed by the Australian government. The organization utilizes the natural resources that highly cause the environmental pollution. The impact that the company has on the environment has to be regulated by the laws stipulated by the government and it highly affects the production of the company (Ramburth et al, 2013). In addition to that, the protection of the environment operations Act 1997 governs the environment pollution extent in the state and all the companies must adhere to the rule and regulations. On the other hand, the POEO Acts comprise of the Clean Air Act 1961, Clean Water Act 1970, Pollution Control Act 1970, and Environmental Offenses and Penalties Act 1989. The corporations operating in Australia must adhere to the laws or else face big penalties for violating them. In other countries the environmental acts are not that strict and the companies operate smoothly without a ny complications. The corporations have to be conversant with the environmental laws for one to make more profits. The failure to follow the laws the company may face heavy penalties or lose their license to operate. It is major reason why the organizations that deal with the products that cause pollution to the environment avoid the state. The Rio Tinto Company has to limit its production that may cause environmental pollution or hence face penalties. The situation often affects the general income of the Rio Tinto organization due to the limitations of the government on environment issues (Rankin, 2011). In addition to that, the Australian government imposes high tax on the multinational corporation as high as thirty percent. The higher taxes tend to discourage the corporations from operating in the state. The imposed taxes have a great negative impact on the income generated by the company. They end up earning low profits as they have to pay up the taxes as required by the government. On the other hand, they are limited by the environmental acts and they cannot go against them or else face heavy penalties. They must ensure that their production of the products does not interfere with the set laws. It makes the situation hard for the company as some mining processes may end up polluting the environment and later face the full force of the law (Evers, 2013). It is the duty of the management of the company to comply with the set laws to ensure it runs it activities in the country smoothly. The Australian government ensures the protection of its environmental state so as to ensure the c itizens live in a favorable place. The people and the living organisms are vital to the country and the pollution of the environment they exist may pose danger to them. Therefore, every multinational company must follow the laws stipulated by the government for them to operate smoothly. It will be hard for them to earn profits if they fail to comply as heavy fines will be imposed on them. The restrictions in carrying out business make it difficult for them to expand and generate income due to their production of the products that mostly pollute the environment (Rankin, 2011). Treaties and Agreements Impacts on the Multinational Company There are various treaties and agreements that have been put in place by the government of Australia to govern the production of goods and services by the multinational companies. There is a treaty between Australia and United States government that allows the two nations to exchange the evidence and assist each others competition law enforcement activities. It ensures that the companies that engage in business in the countries cooperate with the existing ones. On the other hand, the agreement between Australia, Canada and New Zealand regarding consumers was put in place. It ensures that there is coordination and cooperation on the competition that takes place on the products and services supplied by various companies. Moreover, it ensures consumer protection, the exchange of information and also avoiding conflict (Heimert Ceteris, 2010). The organizations should not at any time misuse the privilege given to operate in any foreign country by delivering unfavorable products to the co nsumers. The corporations should offer favorable prices of the products and services they supply to the public. Their marketing strategies should be according to the laws set by the government. However, any violation of the law will lead to heavy penalties or ban in carrying out any business in the state. It is the duty of the management of the corporation to ensure it adheres to the agreements stipulated for their smooth running. The commodities they produce should be in accordance to the agreement set and treaties signed by various countries. The multinational companies should ensure that their pricing of the products and services is favorable to the people. They should also not be harmful to the health of the people and they should always meet the health standards (Enright et al, 2013). Conclusion In conclusion, the Rio Tinto Company has helped in the improvement of the living standards by providing various metals and minerals. On the other hand, they have provided employment to various individuals over a period of many years. Their commitment to their work has helped them be in the market for a long time. Moreover, they have produced quality products to the public and this makes them remain in the market. They have managed to open various branches in several countries so as to generate more income. The Australian regulatory frameworks have made the Rio Tinto face various challenges in their process. The environment acts restricts the pollution of the environment and any organization that does so faces heavy penalties. References Cullen, J. B., Parboteeah, P. (2010).International business: Strategy and the multinational company. New York: Routledge. Heidenreich, M. (2012).Innovation and institutional embeddedness of multinational companies. Cheltenham, U.K: Edward Elgar. Birkinshaw, J. M. (2003).Future of the multinational company. Chichester: John Wiley Sons. Ltd. Gabel, M., Bruner, H. (2003).Global Inc: An atlas of the multinational corporation. New York: New Press. Hitt, M. A., Ireland, R. D., Hoskisson, R. E. (2013).Strategic management: Competitiveness globalization. Mason, OH: South-Western Cengage Learning. Munck, R. (2004).Labour and globalisation: Results and prospects. Liverpool: Liverpool Univ. Press. Ramburuth, P., Stringer, C., Serapio, M. (2013).Dynamics of International Business: Asia-Pacific Business Cases. Cambridge: Cambridge University Press. Kaplan, S. D. (2008).Fixing fragile states: A new paradigm for development. Westport, Conn: Praeger Security International. Evers, S. J. T. M. (2013).Contest for land in Madagascar: Environment, ancestors and development. Leiden [u.a.: Brill. Rankin, W. J. (2011).Minerals, metals and sustainability: Meeting future material needs. Collingwood, Vic: CSIRO Publishing. Enright, M. J., Petty, R. M., John Wiley Sons. (2013).Australia's competitiveness: From lucky country to competitive country. Singapore: John Wiley Sons. Heimert, A. M., Ceteris. (2010).Guide to international transfer law pricing: Law, tax planning and compliance strategies. Alphen aan den Rijn: Kluwer Law International.