Is it socially responsible of a multinational corporation (MNC) to utilize tax avoidance strategies?

Instruction given by the lecturer:
Introduction: 200-300 words
1. Introduce the topic
2. Give the thesis statement
3. Outline your approach

Main body of the assignment: 1000-1300 words
Main argument needs a lot of analyse.

Conclusion: 300-500 words
Reiterate the thesis statement
Recap the main points/findings
Show how these address the thesis statement.
Come up with a definite answer to the question (even if the answer is “it depends”)

The conclusion should NOT introduce any new material, but can raise some speculative points.

Criteria for marking:
1. Core concepts: Presenting your knowledge and understanding of the subject matter base on research. Be critical of generic online resources. Search for and use original articles / documents
2. Structure:
Flow of argument, headings, spelling/grammar etc.
3. Critical Reflection:
Evaluating arguments (debates, pros and cons) and developing insights

Marking criteria for 17-point scale (1st class):
Very high quality work, with full understanding of the subject matter. Work that demonstrates intellectual maturity, and is perceptive with highly developed organisation. An ambitious project carried out successfully, with sophisticated handling of primary and secondary material, reasoned, analytical argument. Some degree of originality, independent research and thought.

Can you please also reference the following if possible:
– Only peer-reviewed articles, texts and case studies
– A recent article about corporate tax avoidance