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Transfer Pricing: Current Problems And Solutions, Ronald Wu Jan 2010

Transfer Pricing: Current Problems And Solutions, Ronald Wu

CMC Senior Theses

The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate and lower their global tax liabilities by allocating income to lower …


Profits, Prestige, And A Little Bit Of Sunshine: American Independent Cinema Enters The Mainstream, David A. Landay Jan 2010

Profits, Prestige, And A Little Bit Of Sunshine: American Independent Cinema Enters The Mainstream, David A. Landay

CMC Senior Theses

This thesis investigates the recent developments that have occurred in the independent film market after the major Hollywood studios created their own specialty divisions to produce and distribute independent films. Due to the involvement of the major studios, independent films became more mainstream while their various costs were also driven up due to the increased amount of independent films that were released by the studios. The financial crisis of 2008 forced the major studios to contract their production of independent films and this contraction allowed the prices of independent films to return to more stable levels.