theory of constraints - csus约束理论-和

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1、ACCY122–Fall2010TransferPricingandCostAllocationTransferpricingreferstothepricingofgoodsandserviceswithinamulti-divisionalorganization,particularlyinregardtocross-bordertransactions.Forexample,goodsfromtheproductiondivisionmaybesoldtothemarketingdivision,orgoodsfromaparent

2、companymaybesoldtoaforeignsubsidiary,withthechoiceofthetransferpriceaffectingthedivisionofthetotalprofitamongthepartsofthecompanyaswellasthecompany’stotalprofit.ResponsibilityAccountingDomainDecisionRightsPerformanceMeasuresTypicallyUsedWhenCostCenterRevenueCenterProfitCen

3、terInvestmentCenterTransferPricingIssues1.InternationalTaxIssueshttp://www.ustransferpricing.com/decisions.htmlIRSAcceptsSettlementOfferinLargestTransferPricingDispute-September,2006Underthesettlementagreement,GSKwillpaytheInternalRevenueServiceapproximately$3.4billion,and

4、willabandonitsclaimseekingarefundof$1.8billioninoverpaidincometaxes,aspartofanagreementtoresolvetheparties'long-runningtransferpricingdisputeforthetaxyears1989through2005.TheagreementbetweenGSKandtheIRSbringstoaconclusionadisputedatingbacktothe1980sandinvolvesadjustmentsto

5、GSK'staxyearsfrom1989through2000.TheTaxCourtcaseconcerns"transferpricing,"anaccountingmethodrequiringthatrelatedpartiesengageintransactionsatarm'slengthtoensuretheproperreportingoftaxableincome.TheTaxCourtdisputeforyears1989-2000involvesintercompanytransactionsbetweenGSKan

6、dcertainofitsforeignaffiliatesrelatingtovariousGSK"heritage"pharmaceuticalproducts.SpecificallyatissueisthelevelofU.S.profitsreportedbyGSKaftermakingintercompanypaymentsthattookintoaccount:·productintangiblesdevelopedbyandtrademarksownedbyitsU.K.parent,·andotheractivitieso

7、utsidetheU.S.,·andthevalueofGSK'smarketingandothercontributionsintheU.S.GSK's$3.4billionpaymenttotheIRS(whichincludesinterest)isthelargestsinglepaymentmadetotheIRStoresolveataxdispute,bringingthecompanycurrentwithrespecttoitstransferpricingofthe"heritage"productsthrough200

8、5.IRSChiefCounselDonaldKorbpraisedtheextraordinaryeffortsoftheManhattan-basedtrialteamhan