Accounting Faculty Receive American Taxation Association/Deloitte Teaching Innovation Award
John Geekie, Assistant Professor of Accounting and Mark Holtzblatt, Associate Professor of Accounting have been selected as recipients of the 2016 American Taxation Association (ATA)/Deloitte Teaching Innovation Award for their case, "Should U.S. and Global Regulators Take a Bigger Tax Bite Out of Technology Companies? A Case on Apple's International Tax Minimization and Reporting Strategies". Published in the American Accounting Association (AAA) journal, Issues in Accounting, the case was co-authored with Norbert Tschakert of Salem State University.
Holtzblatt and Geekie were presented with the award at the ATA luncheon on August 8, 2016 during the annual AAA meeting. The authors have been invited to the 2017 Mid-Year Meeting to present their winning case. The ATA/Deloitte Teaching Innovation Award is designed to encourage creativity and experimentation when teaching tax courses.
Their case provided students "with an opportunity to examine the international tax minimization and reporting strategies of Apple Inc. (Apple) and other technology companies, as well as the related U.S. congressional investigations into “Offshore Profit Shifting and the U.S. Tax Code.”
The case requires students to research and critically analyze tax and accounting issues related to Apple's tax minimization strategies, as well as the related U.S. and international regulatory investigations. The case learning objectives include understanding the importance of tax minimization and reporting strategies, increasing knowledge of congressional concerns about multinational tax strategies and improving awareness of foreign governments' and supranational organizations' criticisms of multinational tax minimization. The case can be used in undergraduate and graduate level International Accounting, Corporate Taxation, and International Taxation classes.
About the Deloitte Foundation
The Deloitte Foundation is a not-for-profit organization that supports teaching, research and curriculum innovation in accounting, business and related fields within the United States. www.deloitte.com/us/df
About the American Accounting Association (AAA) and the American Taxation Association (ATA)
The AAA is the largest community of accountants in academia, with over 7,000 members worldwide. The ATA was founded in 1974 and joined the AAA in 1978. www.aaahq.org/ata/index.cfm and www.aaahq.org