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- Creators: Beethoven, Ludwig van, 1770-1827
Description
The price charged between related parties for the transfer of goods, services, or intangibles, is known as a transfer price. A taxpayer is required to set its transfer price at arm's-length, similar to what would be charged to an unrelated party, to prevent a taxpayer from greatly reducing its global tax by shifting profits from its U.S. entity to an entity located in a jurisdiction with a lower tax rate. Section 482 of the Internal Revenue Code and its associated regulations advises taxpayers on the various methods to calculate its transfer price. These include: the Comparable Uncontrolled Transaction (CUT) method, the Comparable Profits Method (CPM), and the Profit Split Method. Section 482 also grants the Internal Revenue Service (IRS) the authority to allocate a corporation's transfer price if it is not at arm's-length. With millions and sometimes billions of dollars at stake, it is important for the IRS to resolve the incredibly complex issue of transfer pricing without placing an unnecessary burden on U.S. corporations.
ContributorsWilliams, Gary Spencer (Author) / Goldman, Donald (Thesis director) / Levendowski, Glenda (Committee member) / Barrett, The Honors College (Contributor) / WPC Graduate Programs (Contributor) / School of Sustainability (Contributor) / School of Accountancy (Contributor)
Created2014-12
Description
As an accounting major, I am very interested in society's view of the accountant. The well-known stereotype of accountants is that they are cold, non-sociable, and boring. All types of accountants are often viewed doing bookkeeper work. In reality, different types of accountants all do various types of work. In public accounting specifically, not only are technical skills important, but communication skills, especially verbal, are extremely important. I wanted to research if accounting majors at Arizona State University perceived verbal communication skills as important to the public accounting profession. More specifically, I wanted to see if the perceived importance of these skills would increase as students progressed in school. I surveyed accounting majors and double majors from four different accounting course levels, which are taken in progressive order. Overall, the results were not as significant as I had expected. Across all course levels, students rated verbal communication skills highly. There was a slight increase in the average rating across the courses, but it dropped off at the highest course level. The results of this study may have been influenced by students' past experiences or the way the surveys were designed and/or administered. Despite the fact that the findings did not prove my hypothesis to the degree I had expected, the research and results can still be used to prove that verbal communication skills are a critical part of public accounting and should be integrated more into courses and clubs that accounting majors are involved in.
ContributorsKoch, Kelsi L (Author) / Geiger, Karen (Thesis director) / Levendowski, Glenda (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Hugh Downs School of Human Communication (Contributor)
Created2014-12
ContributorsBeethoven, Ludwig van, 1770-1827 (Composer)
ContributorsBeethoven, Ludwig van, 1770-1827 (Composer)
ContributorsBeethoven, Ludwig van, 1770-1827 (Composer)
Description
In 2004, the American Jobs Creation Act allowed a yearlong repatriation holiday for corporations in the United States. The corporations could bring their earnings back to the United States at a considerably reduced tax rate under this repatriation holiday. Despite some criticisms of the original repatriation holiday, there have been attempts to recreate the repatriation holiday. I created an estimate of what the companies who participated in the first repatriation holiday would pay in taxes and what amount of previously permanently reinvested earnings they would be able to bring back to the United States under a second repatriation holiday. This revealed $744 billion in post-tax earnings that could be brought back to the United States. The data is a good starting point for expanded research on the impacts and implications of a new repatriation holiday, despite the hypothetical nature of the data and its potential for obsolescence.
ContributorsMasters, Matthew Brandon (Author) / Brown, Jenny (Thesis director) / Levendowski, Glenda (Committee member) / Duncan, William (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Department of Psychology (Contributor)
Created2013-05
Description
Arizona Microcredit Initiative (AMI) is a student-run nonprofit organization that empowers passionate men and women to start their own companies. Through this project, AMI will continue to fulfill its mission by establishing organizational processes that staff members can reference while making strategic decisions in the future. This project provides detailed information regarding AMI's Founding and History, along with current operations. This information being available to AMI members will allow the team to continue to empower themselves, AMI clients, and the organization as a whole to grow and make a larger impact in the Greater Phoenix community.
ContributorsDodell, Daniel (Co-author) / Schnell, Jennifer (Co-author) / Benesh, Jordan (Co-author) / Levendowski, Glenda (Thesis director) / Geiger, Karen (Committee member) / Department of Supply Chain Management (Contributor) / Department of Finance (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Hugh Downs School of Human Communication (Contributor) / Barrett, The Honors College (Contributor)
Created2014-05