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Structuring a tax efficient international operation

Author

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  • Thomasson, Timothy S.
  • Wilkinson, Brett R.

Abstract

International taxation is rapidly increasing in importance in the U.S. business environment. As a student preparing for a career in public accounting or industry, it is vital that you have familiarity with key international tax issues. In this case, you will participate in a detailed tax-planning exercise involving a multinational corporation that is restructuring its tax operations. In the process, you will be exposed to a wide-ranging array of real-world tax issues: tax theory, source of income, transfer pricing, foreign tax credits, the foreign earned income exclusion and Subpart F income. The case also incorporates questions designed to help you explore the financial accounting implications of tax planning. The case consists of three tax modules and each module emphasizes two to three specific tax issues. Two of the modules also contain a subset of tax-related financial accounting questions. To complete the case successfully, you will be required to understand basic international tax theory, to engage in the tax research process and to apply your theoretical knowledge in analyzing complex business scenarios.

Suggested Citation

  • Thomasson, Timothy S. & Wilkinson, Brett R., 2012. "Structuring a tax efficient international operation," Journal of Accounting Education, Elsevier, vol. 30(1), pages 143-159.
    • Handle: RePEc:eee:joaced:v:30:y:2012:i:1:p:143-159
    DOI: 10.1016/j.jaccedu.2012.06.006
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    Cited by:

    1. Plesner Rossing, Jacob Christian & Pearson, Thomas C., 2022. "Tax-compliant transfer pricing of intra-group services: The soft drink case," Journal of Accounting Education, Elsevier, vol. 61(C).
    2. Hoozée, Sophie & Maussen, Sophie & Bruggeman, Werner & Scheipers, Geert, 2020. "Fitting responsibility center structures to strategy: Bakery Products International," Journal of Accounting Education, Elsevier, vol. 53(C).

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