International Transfer Pricing and Intellectual Property: The PrimeCo Case

This case introduces students to issues related to international transfer pricing for intellectual property. PrimeCo is a manufacturer of cellular telephone (cell phone) components. The firm has invested extensively in research and development activities. As a result, it has received many patents fo...

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Veröffentlicht in:	Issues in accounting education 2007-11, Vol.22 (4), p.769-774
Hauptverfasser:	Myring, Mark J., Bloom, Robert
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Administrative Organization Cellular telephones Energy Management Ethics Exhibits Fair market value Financial reporting Foreign Workers Intellectual property Manufacturing Prices Product development Profitability R&D Research & development Research and Development Subsidiaries Tax courts Tax rates Transfer pricing
Online-Zugang:	Volltext
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