Les stratégies juridiques des sociétés transnationales :

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...

Disgrifiad llawn

Wedi'i Gadw mewn:
Manylion Llyfryddiaeth
Prif Awdur: Snoussi, Mounir
Fformat: Article ou chapitre numérique
Iaith:Français
Cyhoeddwyd: 2003
Mynediad Ar-lein:Accès Université d'Orléans et IFPM
Accès Université d'Orléans et IFPM
id cairn-RIDE_173_0443
record_format cairn
spelling cairn-RIDE_173_0443RIDERevue internationale de droit économique https://droit.cairn.info/revue-internationale-de-droit-economique-2003-3-page-443?lang=fr https://doi.org/10.3917/ride.173.0443 Les stratégies juridiques des sociétés transnationales : Snoussi, Mounir2003 fre Revue internationale de droit économique | t. XVII | 3 | 2003-09-01 | p. 443-469 | 1010-8831 RIDE_17343 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.Cairn free access
language Français
format Article ou chapitre numérique
building 0/Bibliothèque numérique/
1/Bibliothèque numérique/Cairn/
description 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.
author Snoussi, Mounir
spellingShingle Snoussi, Mounir
Les stratégies juridiques des sociétés transnationales :
author_facet Snoussi, Mounir
author_sort Snoussi, Mounir
title Les stratégies juridiques des sociétés transnationales :
title_short Les stratégies juridiques des sociétés transnationales :
title_full Les stratégies juridiques des sociétés transnationales :
title_fullStr Les stratégies juridiques des sociétés transnationales :
title_full_unstemmed Les stratégies juridiques des sociétés transnationales :
title_sort les stratégies juridiques des sociétés transnationales :
publishDate 2003
container_title
container_issue
url https://ezproxy.univ-orleans.fr/login?url=https://droit.cairn.info/revue-internationale-de-droit-economique-2003-3-page-443?lang=fr
https://ezproxy.univ-orleans.fr/login?url=https://doi.org/10.3917/ride.173.0443
_version_ 1877246659467935744

Eitemau Tebyg