Module 3 - CaseTransfer Pricing and Responsibility CentersAssignment OverviewTransfer Pricing In recent years, high-profile cases involving companies like Apple (Ireland, 2016), Amazon (Luxembourg. 20

ACC501 Case 3

Your Name

Trident University International

ACC501 Accounting for Decision Making

Due Date

ACC501 Case 3

Remember to always indent the first line of a paragraph (use the tab key) or paragraph formatting. Start the paper with a 2-3 sentence introductory paragraph. The margins, font size, spacing, and font type (bold or plain) are set in APA format. While you may change the names of the headings, do not change the formatting or style of font except as specified below. This template uses Times New Roman 12-point. You may also use: Calibri (11), Arial (11), Georgia (11) or Lucida Sans Unicode (10). Since you are engaging in research, be sure to cite each paragraph and add a reference list in APA format. NOTE: failure to use research with accompanying in-text citations to support content will result in a score of 60% for each grading criterion. This is a research-based, professional paper; not a personal one based on feelings. It must be written in the third person; this means words like “I”, “we”, and “you” are not appropriate. No quotations are permitted in this paper. The excessive use of quotes will directly impact performance since this indicates a lack of comprehension and shows that you may not have mastered the concepts. Need help with the reference list format or citation format? Free Citation Generator (APA) “Full citation” is for the Reference list. In-text citation is used in the written paragraph.

Defining the Concepts

Using the resources provided: Pros and cons of Market-Based Transfer Pricing. Include Tax Implications (1 page) The explanations for each concept must be one page in length and include in-text citations.

Pros and cons of Cost-Plus Transfer Pricing. Include Tax Implications (1 page) The explanations for each concept must be one page in length and include in-text citations.

Pros and cons of Negotiated Transfer Pricing. Include Tax Implications (1 page) The explanations for each concept must be one page in length and include in-text citations.

Simulation Results

Copy and paste the Overview Table from ChatGPT.

Provide an overview of the simulation table outcome from an accounting perspective. Based on the research completed in the first section, analyze the simulation. (1 page) Research required.

Ethical Considerations in Transfer Pricing

Discuss the ethical implications of transfer pricing practices, particularly when companies use them to shift profits to low-tax jurisdictions. Analyze the transfer pricing practices of a high-profile company accused of unethical tax avoidance in the past 18 months. Debate the ethical and corporate social responsibility aspects of their practices and propose alternative strategies that balance tax efficiency with ethical business conduct. (1 page) Research required.

Transfer Pricing and Emerging Technologies (AI, Blockchain)

Investigate the potential role of emerging technologies like AI and blockchain in automating and improving transfer pricing documentation and compliance. Explore how companies can use AI to predict arm’s length prices or blockchain for transparent documentation in transfer pricing. Discuss the benefits and challenges of adopting these technologies for global businesses. (1 page) Research required.

Conclusion

Add a 2-3 sentence conclusion to complete the paper.

References

Below are some basic rules to follow when creating a reference list:

• Begin your reference list on a new page.

• The word References should be centered and bold at the top of the page.

• Double-space your reference list.

• For each author, list the last name first followed by the initials for their first and middle names.

• Arrange your reference list alphabetically by the last name of the author.

• Use a hanging indent after the first line of your citation (Word does this for you). Type your entry and then click “Paragraph” on the HOME tab to create the “hanging indent.”

APA has a handout for the most common types of references.

Need help with the reference list format or citation format?

• Free Citation Generator (APA)

• “Full citation” is for the Reference list. In-Text Citation is used in the written paragraph.