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Komandor SA (A)

David J. Sharp; Karen Bong

商品編號:9B01B013
出版日期:2001/10/18
再版日期:2009/07/12
商品來源:
商品主題:Accounting; International Business
商品類型:Case (Field)
涵蓋議題:International Accounting;International Trade;Transfer Pricing;Ethical Issues
難易度:5 - MBA/Postgraduate
內容長度:9 頁
地域:Poland
產業:Manufacturing
事件年度:1999

Komandor SA is a subsidiary of a Polish holding company that manufactures sliding doors and closet organizer systems. The company president and his Canadian counterpart must decide on a transfer pricing policy for consulting services and associated components shipped between the two countries. Polish tax regulations seem unclear and arbitrary and the tax auditor has disallowed the consulting fees. The two presidents must decide whether allocating the consulting fee to product overhead will solve the problem.

教學手冊:Komandor S.A. (A) and (B) - Teaching Note
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