Meble i wykładziny


Lawful Analysis

Lawful Analysis

Based within the news short article involving Comeco Company it may be noticed the enterprise engaged in transfer pricing scheme. The scheme is applied don’t just by Comeco and also by other corporations for example Apple Organization, that’s now facing a lawful match of fifteen billion dollars (DeBacker, Heim, & Tran, 2015). Primarily based over the news post regarding Comeco, it could possibly be observed the business does not have full-time employees and has not actual operations in Swaziland as it claims. Besides, all the Uranium are obtained from Canada, and all the profits are channelled to other countries, which violate the prime reason establishing Comeco in Canada. For example, during the establishment, the Canadian government provide Comeco with several subsidies. Besides, the employees of Comeco were given a free insurance cover by the Canadian government. Besides, the education for the children of employees of Comeco Firm was fully paid by the government to ensure that employees were motivated to work harder and increase the profitability of the business. Despite all the subsidies and conducive working environment, the Canadian government offered that Comeco the business decided to enter into schemes that aimed at depriving the Canadian government corporate income tax.

The ruling of this case between Comeco and Canadian Revenue Authority may be determined base over the principle of “stare decisis” which follow the precedence of other case laws that were decided before. One of the most appropriate case law for determining Comeco case on tax dodge is the case law of Gregory V. Helvering. The case involved Gregory Evelyn who owned all the shares of United Mortgage Enterprise in the United States. In 1928 September Evelyn formed, another company called Averill Corp and transferred all the shares she owned in the United Mortgage Corporation. After three days, she dissolved Averill Corp and transferred all the shares she held in this organization to herself. Evelyn claimed the commissioner of the U.S. Internal Revenue should only tax her for capital gained and not income tax. The court was held in favour of the taxpayer by the board of tax appeal. The Commissioner of Internal Revenue was not satisfied with the ruling made by the board of tax appeal and appealed the case to the United Supreme Court for further determination.


The results of Comeco case may be ruled centered on the rulings made by the Supreme Court regarding the case of Gregory V. Helvering. The Supreme Court held the case in Gregory V. Helvering in favour of the Internal Revenue commissioner. The Court argued the transaction did not lose its immunity due to the Mrs. Gregory desire to avoid tax payment. Secondly, the corporate readjustment and restructuring by Evelyn were a scheme intended to dodge tax liability payment. Hence, the Supreme Court ruled in favour of the Internal Revenue commissioner.

Legal Risk Management Strategies

Legal risk management strategies involve the process of identifying, evaluating the exposure to risk and finding the most appropriate measures that could be put forth to handle risk exposure via risk identification, examination, and prioritization. Legal risk management is imperative in any corporation because it helps the organization to know how to avoid certain risk as well as how to manage the risk that cannot be avoided. Several legal risk management strategies involve the following six processes namely, framework selection, seeking organization commitment, identification of lawful risk, assessment of legal risk, evaluation and finally communicating and advising. The first process of lawful risk management involves defining a framework, which defines the criteria via which authorized risk should meet. The framework also comprises of the objectives that need to be met. The objectives should be clear, practical, and adaptable. The second strategy involves seeking organization commitment and support. Without organization commitment regarding financial resource the process of authorized risk, management may not be successful. The support of both top and bottom level management staff should be sorted. Besides, the scope and type of legal risk should be well defined. The third strategy involves identification of the authorized risk whereby the source of risk is identified (Power, 2004). After the source of legal risk has actually been identified, it is important to define actual and potential risk so that it becomes easy to handle it. The risk is then recorded in a register so that all attributes of the lawful risk is usually captured. The fourth strategy of authorized risk management focuses on analyzing the risk so which the risk recorded in the register can be clearly understood. During the investigation control and assessment, the process takes place. The potential impact of the legal risk is assessed to know measures that might be put in place. The fifth strategy of legal risk management involves lawful risk evaluation. Under the evaluation, the process focuses on prioritizing authorized risk so that to find out organization tolerance to the legal risk. The risk is treated differently depending on its severity. For example, the organisation may adopt risk avoidance techniques; it may also adopt risk removal or share the risk with insurance companies. The final strategy of lawful risk management involves communicating about the risk and advising around the most appropriate course of action that an organization should take (Wiengarten, Humphreys, Gimenez, & McIvor, 2016).

Why I choose this write-up

The reasons why I choose this post is because it captures all the requirements needed for successful completion of this paper. For example, it captures a lawful issue covered in the global news write-up where Comeco Corporation is struggling with lawful match for failing to honour its corporate authorized obligation of paying the Canadian government corporate income tax. The organization entered into a contract with the Swiss government to establish a subsidiary in Switzerland so that it could minimize the tax liability in Canada. Besides, the write-up is centered on Saskatchewan as required in the instructions.


The assessment of the Saskatchewan lawful issue in the information post involves Comeco Corporation; it could be scrutinized that the firm has long been failing to abide per the Canadian Tax law. The case involves a authorized issue of whether Comeco Corporation is liable for evading tax by engaging in transfer pricing scheme by forming a subsidiary in Swaziland. The examination indicates that the Canadian Revenue Authority has taken Comeco to the Federal court for a determination of justice. Besides, Comeco has become experiencing pressure from the activist group, which demand it to pay taxes. Based mostly around the legal investigation it may possibly be observed that Comeco case may be decided using the precedence that was followed by the supreme court in the U.S in the case of Gregory V. Helvering where the court held in favour of the Revenue Commissioner demanding Gregory Evelyn to pay income tax.


CBC New. (2016). Cameco faces CRA in court over $2.2B tax bill: The Canadian Press. Retrieved :<> DeBacker, J., Heim, B. T., & Tran, A. (2015). Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States. Journal of Financial Economics, 117(1), 122-138. Gregory v. Helvering, 293 U.S. 465, 55 S. Ct. 266, 79 L. Ed. 596 (1935). Power, M. (2004). The risk management of everything: Rethinking the politics of uncertainty. Demos. Wiengarten, F., Humphreys, P., Gimenez, C., & McIvor, R. (2016). Risk, risk management practices, and the success of supply chain integration. International Journal of Production Economics, 171, 361-370.


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Dom Towarowy Atu

Kreatywne rozwiązania, piękne aranżacje wnętrz i profesjonalna obsługa

Na wyselekcjonowanej powierzchni Domu Towarowego Atu możemy podziwiać zarówno stylowe meble z klasycznych linii jak i nowoczesne zestawy o prostych, ale dopracowanych w każdym szczególe formach. Kolekcje zaprezentowane zostały z niezwykłą dbałością o detale w aranżacjach przypominających domowe wnętrza. Znajdziemy tutaj inspiracje do stworzenia eleganckich oraz klimatycznych przestrzeni. Zainteresowanie wzbudzą także propozycje przytulnych, a jednocześnie funkcjonalnych kompozycji do sypialni. Na powierzchni ok. 6000 m2 zaprezentowane zostały ekspozycje nowoczesnych mebli.

Przedstawiona oferta w sklepie nie stanowi oferty w rozumieniu Kodeksu Cywilnego, jest jedynie zaproszeniem do rozpoczęcia rokowań (zgodnie z art. 71 k.c.).