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1-3 of 3
Keywords: transfer pricing
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2022)
Published: 28 November 2022
...John D Keyser; Erica Neuman Coca-Cola is one of the most recognized brands in the world. The multinational corporation, based in Atlanta, Georgia, has subsidiaries around the globe. In 2021, Coca-Cola lost a $3 billion lawsuit in Tax Court related to transfer pricing and its syrup subsidiaries...
Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2016) 31 (4): 369–387.
Published: 01 November 2016
...Bradrick M. Cripe; Anthony Harmon; Timothy D. West ABSTRACT Lenzini Steel is an inter-disciplinary case that uses four inter-company transactions (ICTs) to demonstrate how the cost/managerial concept of transfer pricing can impact financial and/or tax disclosures on an international stage...
Includes: Supplementary data
Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2016) 31 (1): 133–148.
Published: 01 February 2016
...-pricing rules, which allow Apple to earn royalties in low-tax jurisdictions, were reviewed and revised in 1986 ( Sapirie 2012 ). By exploiting weak U.S. transfer-pricing rules, Apple decreases its federal taxes by billions of dollars. The following two sections examine several of the notable tax...