Advantages and Disadvantages. One reason for why corporations decide not to use an APA is that while the APA submission serves to determine the arm’s length remuneration for specific transactions, in practice the Dutch tax authority might try to resolve audit issues which are not directly related to the APA submission simultaneously and leverage the final agreement. Netherlands competitive position and its image as a favorable jurisdiction for international business can be greatly enhanced by a tax authority which politely, competently and appropriately determines in an APA whether the corporation has operated at arm’s length principle within the existing legal framework as declared in article 8b of the Corporate Income Tax Act (Xxxxxx, 2002). The APA process in the Netherlands is well established and accessible to all corporations. There are approximately 230 to 280 of APA applications every year and the average duration of the APA process is 54 days (Xxxxx and Xxxxx, 2009).
Advantages and Disadvantages. The use of tools like Excel and Word has the advantage of them not being too complicated to use and being widely available. (Xxxxxx, 2005) The excel version had the advantage that it was easier to keep up with the scores. The assessment part of the game made it possible for the instructor to see where additional attention was needed in the material. The advantage for the students is being able to determine where they are at with their knowledge of the material prior to an exam. Another advantage is that there is only one version of the game needed, which can save preparation time for the instructor. The Excel version is also easier to alter during the class.
Advantages and Disadvantages. The game can motivate students (Xxxxxxx & Xxxxxxx, 2014), because Xxxxxxx and Xxxxx (2009) found that games, like Connect Four, can xxxxxx student interest. They also found that the game can be used across multiple courses and promotes reflective thinking, meaning that students can solve a problem that has many solutions instead of just one. It also makes students think more critical in terms of being ‘ethical’ and ‘professional’. A disadvantage of this method is that the number of participants should be limited in order to let them all participate. In large classes, this can be solved by playing the same game in different groups at the same time.
Advantages and Disadvantages. The game that Xxxx et al. (2001) designed makes it possible to include active learning in a structured lecture environment. The game also allows each student to participate in an equal way. Other advantages are: it facilitates the understanding of the students their material; can be used in large classes; the opportunity to follow-up discussions afterwards; stimulates students to think on their own cultural choices; the game can be used for different topics in the same subject and in various ways; can be used for a wide range of group sizes (groups of 100-350 students or smaller groups of 15-100 students). The downside of this method is the potential lack of control that an instructor could face because of the variance in the potential issues that students might raise. The disadvantages of the potential discussion afterwards can situate itself in the form of non-response, selective response, anonymity or truth telling.
Advantages and Disadvantages. The advantages and disadvantages of using SLA depend not only on general conditions but also on conditions that are specific for each company. We shall describe few of them in order to make SLA decision process easier. Major benefits of SLA are clear definitions of [Xxxxxxx, xx. 133-134]:
Advantages and Disadvantages. We understand that there are advantages as well as disadvantages to the Collaborative Law Process.
Advantages and Disadvantages
