Les stratégies juridiques des sociétés transnationales :
SUMMARY LEGAL STRATEGIES OF TRANSNATIONAL CORPORATIONS : THE EXAMPLE OF TRANSFER PRICING Transnational Corporations (TNC) use legal strategies, which directly or indirectly, impact on the normative power of States. Transfer pricing, which basically is a simple economic technique, presents a top...
Enregistré dans:
| Auteur principal: | |
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| Format: | Article ou chapitre numérique |
| Langue: | Français |
| Publié: |
2003
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| Accès en ligne: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Résumé: | SUMMARY LEGAL STRATEGIES OF TRANSNATIONAL
CORPORATIONS : THE EXAMPLE OF TRANSFER
PRICING
Transnational Corporations (TNC) use legal strategies, which directly or indirectly,
impact on the normative power of States. Transfer pricing, which basically is a
simple economic technique, presents a topical example. It produces normative
effects in a general sense in that States cannot avoid recognising and legitimising
them. Due to the complexity of transfer pricing, its control by State authorities is
bound to remain approximative. In addition, transfer pricing may also produce
normative effects in a stricter sense in that eventual recoveries of taxes foregone
frequently will be a matter of negotiation between States and the TNC concerned. The
outcome of these negotiations is largely predetermined by the TNC themselves as
they hold all the necessary information. In the context of globalisation, this
negotiated « regulation » is not even irregular. Indeed, international law, in
particular as shaped by OECD, is concerned with the attractiveness of national
regulation for market participants, notably for TNC, as regulation should set
incentives for attracting industrial and commercial activities. Of course, there will
always be some exercise of control, but it remains embedded in the overall regulatory
policy. In particular, the increasing number of agreements of transfer pricing shows
the way for reconciling the policy objectives of setting incentives and exercising
control. TNC effectively played their role of « norm-influencing » actors in this
process. By circumventing national tax law they managed to help create new
standards of transfer pricing control. |
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