The OECD is concerned about transfer pricing practices because ________. a. transfer pricing can help maximize a company's worldwide tax liability b. companies use transfer prices to manipulate prices and, therefore, taxes c. transfer prices tend to be higher in industrial than developing countries d. governments use transfer prices to manipulate companies' investment strategies

Answers

Answer 1

Answer:

b. companies use transfer prices to manipulate prices and, therefore, taxes

Explanation:

Organisation for Economic Co-operation and Development was established on the 30th of September, 1961 and it comprises of 38 member countries. It is an intergovernmental organization that is saddled with the responsibility of stimulating economic growth and world trade among member countries.

The OECD is concerned about transfer pricing practices because companies use transfer prices to manipulate prices and, therefore, taxes


Related Questions

what are the examples of veriable costs​

Answers

Answer:

Common examples of variable costs include costs of goods sold (COGS), raw materials and inputs to production, packaging, wages and commissions, and certain utilities (for example, electricity or gas that increases with production capacity).

Explanation:

A company with 100,000 authorized shares of $7 par common stock issued 46,000 shares at $16. Subsequently, the company declared a 2% stock dividend on a date when the market price was $30 per share. What is the amount transferred from the retained earnings account to paid-in capital accounts as a result of the stock dividend

Answers

Answer:

$27,600

Explanation:

Amount transferred from the retained earnings account to paid-in capital accounts as a result of the stock dividend:

= Shares issued * Percentage of stock dividend * Market price

= 46,000 shares * 2% * $30

= 46000*0.02*$30

= $27,600

Nat is a salesman for a real estate developer. His employer permits him to purchase a lot for $75,000. The employer's adjusted basis for the lot is $45,000, and its normal selling price is $90,000. What is Nat's recognized gain and his basis for the lot

Answers

Answer:

Recognized gain = $15,000

Basis for lot = $90,000

Explanation:

According to the scenario, computation of the given data are as follows,

Purchase amount = $75,000

Adjusted basis = $45,000

Normal selling price = $90,000

So, Recognized gain = Normal selling price - Purchase amount

By putting the value, we get

Recognized gain = $90,000 - $75,000

= $15,000

Now, Basis for lot = Purchase amount + Recognized gain

= $75,000 + $15,000

= $90,000

Potts company uses a job costing system and had the following data available for 20X9.
Cost of raw materials purchased on account $ 75,000
Cost of raw materials requisitioned(includes
$2,000 of indirect materials) $ 43,000
Direct labor cost incurred $ 75,000
Manufacturing overhead costs incurred $ 95,000
Cost of goods completed $ 226,750
Cost of goods sold $ 138,000
Raw materials inventory, Jan. 1, 20X9 $ 15,000
Work in process inventory, Jan. 1, 20X9 $ 32,000
Finished goods inventory, Jan. 1, 20X9 $ 31,000
Pre-determined manufacturing overhead rate 125% (as a percent of direct labor cost)
Refer to Case 1.
The journal entry to record the total materials placed into production would include which of the following?
A) debit to manufacturing overhead for $41,000
B) debit to work in process for $43,000
C) debit to work in process for $41,000
D) credit to manufacturing overhead for $2.000
Refer to Case 2.
The journal entry to record the actual manufacturing overhead costs incurred would include which of the following?
A) debit to manufacturing overhead $95,000
B) debit to work in process for 93.750
B) credit to work in process $95,000
C) credit to manufacturing overhead $93,750

Answers

Answer:

        1. C) debit to work in process for $41,000

        2. A) debit to manufacturing overhead $95,000

Explanation:

1. The materials that were placed into production are:

= Cost of raw materials requisitioned -  indirect materials

= 43,000 - 2,000

= $41,000

This will be debited to the Work in Progress as it is a direct cost.

2. Manufacturing overhead for the period is $95,000 and this will go to the manufacturing overhead account as a debit because it is an expense.

1. You are evaluating the purchase of HypeToys, Inc. common stock that just paid an annual dividend of $1.80. You expect the dividend to grow at a rate of 12% per year, indefinitely. You estimate that a required rate of return 17.5% will be adequate compensation for this investment. Assuming that your analysis is correct, and the company pays dividends once a year, what is the most that you’re willing to pay for the common stock if you were to purchase it today? Round to the nearest $.01.

Answers

Answer:

$36.65

Explanation:

D1 = D*(1+g)

D1 = 1.8*(1+0.12)

D1 = 1.8(1.12)

D1 = $2.016

Price of stock P = D1 / (re - g)

Price of stock P = $2.016 / (0.175 - 0.12)

Price of stock P = $2.016 / 0.055

Price of stock P = $36.654545

Price of stock P = $36.65

So, $36.65 is the most that i will be willing to pay for the common stock if i am to purchase it today.

Assume that the yen/dollar exchange rate quoted in London at 3:00 p.m. is ¥115 = $1. Rinaldo finds out that the rate quoted in New York at 10:00 a.m. (3:00 p.m. London time) is ¥135 = $1. Rinaldo decides to buy yen in New York and sell it in London. Rinaldo is engaging in

Answers

Answer: arbitrage

Explanation:

Based on the information given in the question, we can infer that Rinaldo is engaging in arbitrage.

This is an example of currency arbitrage as it involves Rinaldo buying and selling the currency pairs that's gotten from different brokers in order to be able to take advantage of mispriced rates.

This year Andrews achieved an ROE of 30.2%. Suppose management takes measures that increase Asset turnover (Sales/Total Assets) next year. Assuming Sales, Profits, and financial leverage remain the same, what effect would you expect this action to have on Andrews's ROE

Answers

Answer:

The answer is "  Andrews ROE increases."

Explanation:

Please find the complete question in the attached file.

Using formula:

[tex]\text{ROE = Profit Margin} (\frac{Profit}{Sales}) \times \text{Total Asset Turnover} (\frac{Sales}{Assets}) \times \text{Equity Multiplier} (\frac{Assets}{Equity})[/tex]

As total asset sales (sales/assets) decline whereas other items remain constant, ROE decreases. Or we could assume that growth of asset turnover would result in increased ROE, culminating in much more sales per unit of asset held by the firm.

Robert worked as a campus police officer at Cal Poly Pomona. As part of his union contract, Robert was required to submit to a drug test four times per year. He tested positive for crystal meth (an illegal drug) during one of his regularly-scheduled drug tests. According to the same union contract, a positive test for an illegal drug could result in automatic termination, so Robert was fired from his job. Robert sued Cal Poly Pomona for wrongful employment termination. What should be the result

Answers

Answer:

Cal Poly Pomona and Robert

Robert stands terminated according to the employment contract that he signed to.

Explanation:

Robert cannot cite wrongful termination because his termination was not in violation of any federal anti-discrimination laws or based on any breach of his contract with the union.  Clearly, Robert was not fired on the basis of his race, gender, ethnic background, religion, or disability, but on the basis of testing positive for an illegal drug.  Substance abuse, ordinarily, renders the affected officer unfit for his or her responsibilities.

The result of Robert suing Cal Poly Pomona for wrongful employment

termination will be a negative one and his employment will remain

terminated.

Robert signed an agreement before taking the offer to work as a campus

police officer. Part of the union contract states that a positive test for an

illegal drug will result in automatic termination. This was signed by Robert

which means he agreed to the terms and condition.

Suing Cal Poly Pomona won't yield any positive result because of him

signing the union contract thereby agreeing to that condition.

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Kate fell asleep with a candle lit by her bed. She was sleeping on a mattress manufactured by the United Mattress Co. The candle fell from her nightstand and dropped onto the mattress where she slept. The mattress caught fire and Kate was severely burned. The mattress was a cheap no-frills model. It had been treated with some chemical additives to make it partially flame-resistant, but only to the extent of slowing the speed at which the fabric caught fire. It is possible to make mattresses fully flame-proof, but the process is an expensive one, so expensive that it would have taken the price of this mattress out of the "budget" range. The mattress bore a label indicating "flame resistant." During a discussion with the sales manager Kate asked about whether it was safe, and indicated she sometimes kept a candle by the bed. The sales manager said it was "the best mattress on the market." Kate wants to file a lawsuit against United Mattress Co. Can Kate sue based on negligence? Can Kate sue based on breach of warranty?

Answers

Answer:

1. Kate cannot sue United based on negligence, which is the duty of care.  United was not negligent and owed no duty of care in this instance to Kate.

2. Kate can rather sue based on a breach of warranty.  There was a warranty (a written specific guarantee) on the mattress label, which indicated that it was "flame resistant."

Explanation:

A warranty, in this case, involves the written statement or claim by United Mattress Co. that the mattress was "flame resistant."  United could have limited its liability for breach of a warranty by indicating clearly that the mattress could only slow the flaming process instead of just resisting flame.  By making the onerous claim that the mattress was "flame resistant," United was exposing itself to liability claims by Kate, who was clearly negligent in putting a candle near her mattress while sleeping.

Russell Container Corporation has a $1,000 par value bonds outstanding with 30 years to maturity. The bind carries an annual interest payment of $105 and is currently selling for $880 per bond. Russell Corp. is in a 40 percent tax bracket. The firm wishes to know what the after-tax cost of a new bind issue is likely to be. The yield to maturity on the new issue will be the same as the yield to maturity on the old issue because the risk and maturity date will be similar.
a) Compute the yield to maturity on the old issue and use this as the yield for the new issue.
b) Make the appropriate tax adjustment to determine the after-tax cost of debt.

Answers

Answer: here is the answer

Explanation: 1gtv/76hg

Stock X and Stock Y have a correlation coefficient of .5. Stock X has an expected return of 10% and a standard deviation of 10%. Stock Y has an expected return of 14% and a standard deviation of 21%. What is the portfolio standard deviation if 60% of your wealth is invested in Stock X and 40% in Stock Y

Answers

Answer:

12.53%

Explanation:

Since there are only two assets in the portfolio, its standard deviation can be determined using the two-asset portfolio standard deviation provided below;

σP = (wA2 * σA2 + wB2 * σB2 + 2 * wA * wB * σA * σB * ρAB)^(1/2)

wA=proportion of the portfolio invested in X=60%

σA=standard deviation of return on X= 10%

wB=proportion of the portfolio invested in Y=40%

σB=standard deviation of return on Y =21%

ρAB= correlation between X and Y=.5

σP=(60%^2*10%^2+40%^2*21%^2+2*60%*40%*10%*21%*.5)^(1/2)

σP=12.53%

Which government agency oversees &
provides information on identity theft?
O Department of the Treasury
O Federal Communications Commission
O Major League Baseball
O Federal Trade Commission

Answers

Federal trade commission

What was the overall response to Cornett’s plan to put his city on a diet, both locally and nationwide? What were some things that occurred as a result of the coverage and his website.

Answers

Mayor Cornett's initiative was well received nationally and locally because he cared for the public health of citizens in an innovative way.

Who is Michael Cornett?

Michael Cornett (1958) is an American politician who served as the mayor of Oklahoma City between 2005 and 2018.

During his tenure, he had an innovative and unconventional initiative that he called This City Is Going On A Diet with which he sought to establish guidelines for good nutrition and a healthy lifestyle to reduce obesity rates in the city.

In general, this initiative was well received by the inhabitants of the city who joined efforts to lose weight. Additionally, this had a positive impact at the national level since the president's wife extolled her positive work for the health of citizens.

In this program, he founded a help website for people who were interested in getting professional weight loss support. There they found healthy food options, tips and other pertinent information to help them lose weight.

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The Tinslow Co. has 125,000 shares of stock outstanding at a market price of $93 a share. The company has just announced a 5-for-3 stock split. How many shares of stock will be outstanding after the split

Answers

Answer:

Total  shares outstanding = 208,333 units

Explanation:

A stock split occurs where a company increases the the total unit of its existing shares by dividing them . It does this to achieve a cheaper  nominal price of per  unit  of share without increasing the total nominal value

Total  shares outstanding = 5/3× 125,000= 208,333.

Total  shares outstanding = 208,333 units

910. Show the relationship between short-run MC and MP1, and AYC and AP, mathematically
and graphically (1pts)​

Answers

Explanation:

MC is at its minimum at the same output for which MP is at its maximum; AVC is at its minimum at the same output for which AP is at its maximum. A technological advance that increases productivity shifts the product curves upward and cost curves downward.

Customers have become increasingly anxious about breaches of privacy, and it is essential for marketing researchers to _________. Group of answer choices conceal consumers' addresses and phone numbers when they share information share information only with the sales department for follow-up respect and protect the privacy of customers without question refer to the company's code of ethics to determine what information can be released All of these

Answers

Answer:

All of these.

Explanation:

Marketing can be defined as the process of developing promotional techniques and sales strategies by a firm, so as to enhance the availability of goods and services to meet the needs of the end users or consumers through advertising and market research.

Market research can be defined as a strategic technique which typically involves the process of identifying, acquiring and analyzing informations about a business. It involves the use of product test, surveys, questionnaire, focus groups, interviews, etc.

Over the years, customers have become increasingly anxious about breaches of privacy and compromise of their data by business firms. Thus, it is essential for marketing researchers to;

I. Conceal or hide consumers' addresses (both work and home) and phone numbers when they share information on any platform.

II. They should only share customer information with the sales department for follow-up.

III. Respect and protect the privacy of all of their customers without question or recourse.

IV They should always refer to the company's code of ethics so as to determine what information are permitted to be released for public consumptions.

During the past year, Arther Anderson Services paid $360,800 in interest along with $48,000 in dividends. The company issued $230,000 of stock and $200,000 of new debt. The company reduced the balance due on the old debt by $225,000. What is the amount of the cash flow to creditors

Answers

Answer: $385800

Explanation:

The amount of the cash flow to creditors will be calculated thus:

Begining total liabilities = $225000

Ending total liabilities = $200000

Interest = $360800

Cash flow to creditors will be:

= Begining total liabilities - Ending total liabilities + Interest

= $225000 - $200000 + $360800

= $385800

Retrenching to a narrower diversification base Group of answer choices is a strategy best reserved for companies in poor financial shape. is directed at improving long-term performance by building stronger positions in a smaller number of core businesses. is an attractive strategy option for revamping a diverse business lineup that lacks strong cross-business financial fit. is usually the most attractive long-run strategy for a broadly diversified company confronted with recession, high interest rates, mounting competitive pressures in several of its businesses, and sluggish growth. is sometimes an attractive option for deepening a diversified company's technological expertise and supporting a faster rate of product innovation.

Answers

Answer:

is directed at improving long-term performance by building stronger positions in a smaller number of core businesses.

Explanation:

Retrenching to narrower positions is a strategy that can be helpful to build strong market positions in a few core business areas before diversifying the firm's portfolio of goods and services even more.

This strategy is recommended to smaller firms, firms that are not in financial great shape, or firms that have tried to take a position in many markets at the same time, and have had a hard time to adapt to some of them.

a. Cash production costs are budgeted at $6 per unit produced. Of these production costs, 40% are paid in the month in which they are incurred and the balance in the following month. Selling and administrative expenses (all paid in cash) amount to $60,000 per month. The accounts payable balance on March 31 totals $96,000, all of which will be paid in April. Prepare a schedule for each month showing budgeted cash disbursements for Edwards Company. b. Assume that all units will be sold on account for $15 each. Cash collections from sales are budgeted at 60% in the month of sale, 30% in the month following the month of sale and the remaining 10% in the second month following the month of sale. Accounts receivable on March 31 totaled $255,000 $(45,000 from February's sales and the remainder from March.) Prepare a schedule for each month showing budgeted cash receipts for Edwards Company.

Answers

Answer:

150,000

Explanation:

Consumer surplus is Select an answer and submit. For keyboard navigation, use the up/down arrow keys to select an answer. a positive in the case of a monopolist practicing perfect price discrimination. b zero for a single-price monopolist. c equal to the price minus the marginal cost. d less in the case of a single-price monopoly than in the case of a perfectly competitive industry.

Answers

Answer:

d less in the case of a single-price monopoly than in the case of a perfectly competitive industry.

Explanation:

A monopoly is a market structure which is typically characterized by a single-seller who sells a unique product in the market by dominance. This ultimately implies that, it is a market structure wherein the seller has no competitor because he is solely responsible for the sale of unique products without close substitutes. Any individual that deals with the sales of unique products in a monopolistic market is generally referred to as a monopolist.

For example, a public power company is an example of a monopoly because they serve as the only source of power utility provider to the general public in a society.

In a perfect competition, there are many buyers and sellers of homogeneous products, and there is free entry and exit in the market.

This simply means that, in a perfectly competitive market, there are many buyers and sellers (price takers) of homogeneous products (standardized products with substitute) and the market is free (practically open) to all individuals or business entities that are willing to trade all their goods and services.

Generally, a perfectly competitive market is characterized by the following features;

1. Perfect information.

2. No barriers, it is typically free.

3. Equilibrium price and quantity.

4. Many buyers and sellers.

5. Homogeneous products.

Examples of a perfectly competitive market are the Agricultural sector, e-commerce and the foreign exchange market.

Generally, consumer surplus is less in the case of a single-price monopoly than in the case of a perfectly competitive industry.

Greg, a landscaper, is planning on opening his own landscaping company. He currently earns $50,000 per year working for his uncle but he will need to quit that job. He hires one employee at an annual wage of $15,000. He needs to pay rent of $8,000 per year. He plans to use $12,000 in savings to pay for the equipment he needs, the market value of the equipment at the end of the year is $10,000. Also he needs to buy $3,000 of goods and services from other firms. The current interest rate on savings is 7 percent. Greg predicts that the revenue from the new landscaping company is $80,000 a year. What is total opportunity cost incurred by Greg in running his own business

Answers

Answer: $52,840

Explanation:

The opportunity cost are the benefits he will give up to pursue his current venture of landscaping.

= Salary from working for uncle + Interest on the Savings to be used in business + Difference in market value if he waits till the end of the year

= 50,000 + (7% * 12,000) + (12,000 - 10,000)

= $52,840

The total opportunity cost incurred by Greg in running his own business is $52,840.

It should be noted that opportunity cost simply means the real cost of a foregone alternative. Opportunity cost arises as a result of scarcity of resources.

Therefore, the total opportunity cost incurred by Greg in running his own business will be:

= Salary from working for uncle + Interest on the Savings to be used in business + Difference in market value if he waits till the end of the year

= 50,000 + (7% × 12,000) + (12,000 - 10,000)

= 50000 + 840 + 2000

= $52,840

In conclusion, the opportunity cost is $52840.

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WILL GIVE BRAINLIEST PLS ANSWER (PERSONAL AND FAMILY FINANCE)

Yusef’s financial advisor tells him that he has made a great budget. Why was he MOST likely successful with his budget?

A.
He refused to accept any changes to it.

B.
He did not share the information with his family.

C.
He chose realistic amounts for each category.

D.
He was the only member of the family who crafted it.

Answers

Answer: A

Explanation:

Yusef’s financial advisor tells him that he has made a great budget. He is most likely successful with his budget because he refused to accept any changes to it. Option (a) is correct.

What do you mean by Budget?

A budget is a financial plan that projects future earnings and costs.

The Personal and Family Finance assessment and certification will cover both foundational skills for personal and family finance careers as well as skills required for success in managing personal and family financial matters in daily life (a necessary skill set to maximize success in all career areas).

The phrase "personal finance" refers to managing your finances as well as saving and investing. It includes financial planning for retirement, taxes, and estates, as well as banking, insurance, mortgages, and investments.

Therefore, Option (a) is correct. He refused to accept any changes to it.

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g at the close of its first year of operations, december 31, 2020, delaware company reported net realizable value of accounts receivable of $1,620,000. during 2020,the company had charges to bad debt expense of $270,000 and wrote off, as uncollectible, accounts receivable of $120,000. what should the company report on its balance sheet at december 31, 2020, as accounts receivable before the allowance for doubtful accounts

Answers

Answer:

$1,770,000

Explanation:

Given the above information, the computation of accounts receivable before the allowance is shown below;

= Beginning account receivable balance + Bad debt expense - Uncollectible accounts receivables

= $1,620,000 + $270,000 - $120,000

= $1,770,000

The bad debt is an expense hence will be added whereas the account receivable which is yet to be collected should be deducted the computation part.

Price rises from $10 to $11, and the quantity demanded falls from 100 units to 95 units. What is the price elasticity of demand using the midpoint formula between these two prices in absolute terms (round to 2 decimal places)

Answers

Answer:

0.54

Explanation:

Price elasticity of demand measures the responsiveness of quantity demanded to changes in price of the good.

Price elasticity of demand = midpoint change in quantity demanded / midpoint change in price  

Midpoint change in quantity demanded = change in quantity demanded / average of both demands

change in quantity demanded  = 100 - 95 = 5

average of both demands = (100 + 95) / 2 = 97.5

Midpoint change in quantity demanded = 5 / 97.5 = 0.051282

midpoint change in price = change in price / average of both price

change in price = $11 - $10 = 1

average of both price = ($11 + $10) / 2 = 10.5

midpoint change in price = 1 / 10.5 = 0.095238

Price elasticity of demand =  0.051282 / 0.095238 = 0.54

How swag are u 1/10

Answers

I’m like a 10/10 because I’m just swag u know?

When total imports of exceed export, then the balance is to be

Answers

Answer:

Negative

Explanation:

Rubin Enterprises had the following sales-related transactions on a recent day:

a. Billed customer $27,500 on account for services already provided.
b. Collected $5,875 in cash for services to be provided in the future.
c. The customer complained about aspects of the services provided in Transaction a. To maintain a good relationship with this customer, Rubin granted an allowance of $1,500 off the list price. The customer had not yet paid for the services.
d. Rubin provided the services for the customer in Transaction b. Additionally, Rubin granted an allowance of $350 because the services were provided after the promised date. Because the customer had already paid, Rubin paid the $350 allowance in cash.

Required:
Prepare the necessary journal entry (or entries) for each of these transactions.

Answers

Answer:

Transaction a

Debit  : Account Receivable $27,500

Credit : Sales Revenue $27,500

Transaction b

Debit  : Cash $5,875

Credit : Deferred Revenue $5,875

Transaction c

Debit  : Sales Revenue $1,500

Credit : Account Receivable $1,500

Transaction d

Debit  : Deferred Revenue $5,875

Credit : Sales Revenue $5,525

Credit : Discount received $350

Explanation:

The journals have been prepared above.

A newspaper vendor is trying to determine how many daily papers to order. The cost to the vendor of a single paper is $0.75. The vendor sells each paper for $1.85. The value of the paper will drop to 0 the next day. If the daily demand for papers is normally distributed with a mean of 500 papers and a standard deviation of 100 papers. The newspaper vendor should order how many papers?

a. 500
b. 525
c. 559
d. 795
e. 475

Answers

Answer:c

Explanation:cuz it c

Jasper pays a fair price for Rosa's five wooded acres in a valid contract. But, Rosa decides she does not want to give up the land after and will not leave. Jasper can file suit and ask for ______________________ to take the land per the contract. specific performance a recission punitive damages complete performance

Answers

Answer:

specific performance

Explanation:

A specific performance is defined as remedy issued by a court when a conflict in contact occurs.

This instructs a particular party to perform a specific task in a contract or complete execution of the contract.

In this instance where Jasper pays a fair price for Rosa's five wooded acres in a valid contract. But, Rosa decides she does not want to give up the land after and will not leave.

Jasper can seek a specific performance to compel Rosa to go through with the sale

The options for closing inventory is
A. 10.50
B. 10
C. 10.25

Total cost options are
A. 8,050
B. 8,000
C. 8,200

Answers

Answer:

i think A

Explanation:

I hope this helps:)))

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