International Transfer Pricing at Marks Pharmaceuticals: A Tax and Financial Accounting Perspective

This case presents a realistic global business situation dealing with an important and timely topic: transfer pricing. Specifically, the case addresses transfer pricing issues relating to both tangibles and intangibles and examines the issue from both tax and financial accounting perspectives. Recent developments in the tax and financial reporting domains make this an ideal setting in which to introduce students to current issues and to demonstrate the interrelated nature of these subdisciplines. The case can be readily adapted for use in a variety of classes (research, tax, or financial accounting) at both the graduate and undergraduate levels.