一场不同类型的可乐战争：可口可乐与美国国税局

IF 1 Q3 BUSINESS, FINANCE

ISSUES IN ACCOUNTING EDUCATION Pub Date : 2022-11-28 DOI:10.2308/issues-2021-127

J. D. Keyser, Eric J. Neuman

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引用次数: 1

摘要

可口可乐是世界上最受认可的品牌之一。这家总部位于佐治亚州亚特兰大的跨国公司在全球各地都有子公司。2021年，可口可乐在税务法院就转让定价及其糖浆子公司提起的30亿美元诉讼中败诉。本案例研究探讨了在高级会计和高级税务课程中使用的转让定价问题。它还可以用于将道德框架应用于会计决策。完成本案例后，学生将能够解释为什么公司和税务管辖区关心转让定价，制定转让价格的替代方案，以及税务规划对跨国公司的重要性。学生还可以评估将利润转移到低税司法管辖区的道德考虑因素。

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A Different Kind of Cola War: Coca-Cola versus the IRS

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. This case study examines the issue of transfer pricing for use in Advanced Accounting and Advanced Tax courses. It can also be used to apply ethical frameworks to accounting decisions. After completing this case, students will be able to explain why companies and tax jurisdictions care about transfer pricing, the alternatives available for setting transfer prices, and the importance of tax planning for multinational corporations. Students can also evaluate the ethical considerations associated with shifting profits to low-tax jurisdictions.

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来源期刊

ISSUES IN ACCOUNTING EDUCATION BUSINESS, FINANCE-

CiteScore

2.60

自引率

33.30%

发文量

期刊介绍： The mission of Issues in Accounting Education is to publish research, commentaries, instructional resources, and book reviews that assist accounting faculty in teaching and that address important issues in accounting education. The journal will consist of two major sections, “Research and Commentary” and “Instructional Resources”.