Prix De Transfert Et Strategies Doptimisation Fiscale De La Firme Multinationale Book PDF, EPUB Download & Read Online Free

Prix de transfert et stratégies d'optimisation fiscale de la firme multinationale
Author: Pierre-Yves Carasco
Publisher: Editions L'Harmattan
ISBN: 214004066X
Pages: 144
Year: 2017-07-01
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Les opérations intragroupes ou opérations de « prix de transfert » représenteraient entre 30 et 60 % du commerce mondial. La « multinationale » est traquée par le fisc. Les paradis fiscaux et le dumping fiscal, tant décriés, semblent prospérer toujours. Comment les réglementations évoluent et qu'est-ce que cela implique pour les entreprises multinationales ? Quelle importance accorder à ces opérations et quels impacts pour les Etats ? Ce livre définit, contextualise et analyse les opérations de prix de transfert en accordant une vision claire des enjeux associés à ces transactions et détaille les libertés et les contraintes qui pèsent sur les groupes mondiaux.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017
Author: OECD
Publisher: OECD Publishing
ISBN: 9264265120
Pages: 608
Year: 2017-07-10
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This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Marketing international
Author: Charles Croué
Publisher: De Boeck Superieur
ISBN: 2804190102
Pages: 587
Year: 2015-06-22
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La 4e de couv. indique : "Le XXIe siècle hérite de profonds bouleversements géostratégiques. Il s'engage sur une crise mondiale sévère qui s'éternise et met à mal les économies des pays développés et émergents. En 2050, nous serons 10 milliards de consommateurs et le marketing devra se réinventer pour faire face à des attentes toujours plus variées et plus fortes. Les décideurs marketing devront emprunter un discours plus responsable et plus honnête car, au-delà des promesses, les consommateurs exigeront des actes et gare aux entreprises qui seront prises en délit de pratiques non éthiques. Aujourd'hui, le client est acteur. Il compare et repère. Dans un univers mondialisé, de plus en plus ouvert et transparent, il est très informé et développe des qualités qui confinent à l'inquisition grâce aux réseaux sociaux. Le décideur marketing doit composer avec des attentes fortes où convergent qualité, authenticité et respect identitaire. La 7e édition de cet ouvrage, tournée vers la décision confrontée aux dimensions culturelles, mais également vers les aspects opérationnels, intègre les nouveaux comportements liés au commerce sur internet. L'auteur a pris un soin particulier à approfondir les concepts fondamentaux et à actualiser les données statistiques. De nouveaux textes d'illustration récents, dont certains disponibles sur la plateforme NOTO, permettent de mieux appréhender les aspects opérationnels et stratégiques de la mise en œuvre de la décision marketing, notamment envers les marchés émergents. L'ouvrage intéressera non seulement les étudiants en Master de Gestion et Management, LEA, spécialité Management international et Marketing, les étudiants d'écoles supérieures de commerce, les élèves ingénieurs en fin de formation qui veulent se spécialiser en Management international, les étudiants de Licence en Gestion (cours sur l'export, la gestion commerciale internationale), mais aussi les salariés en formation : spécialisation Commerce international, Marketing, Management international et les cadres confrontés à l'ouverture internationale de leur entreprise."
Analyse stratégique
Author: Pierre Jeanblanc
Publisher: Dunod
ISBN: 2100565680
Pages: 320
Year: 2011-08-24
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L'auteur revisite les concepts majeurs du management stratégique à la lumière des lois fondamentales de l'économie et du paradigme de l'économie industrielle. L'articulation de ces deux approches permet d'offir une nouvelle vision de la démarche stratégique allant au-delà de la simple lecture managériale. Ce décryptage original permettrait d'échapper à l'effet "boîte noire" de la discipline et de lire la stratégie d'entreprise comme un simple outil de gestion de l'accumulation du capital. Loin d'être une critique du capitalisme, l'ouvrage a l'ambition de démontrer que le comportement stratégique de la firme ne peut être décorrélé de son système économique, à savoir le système capitaliste. La théorie est chaque fois illustrée par des cas concrets pris dans la réalité économique de l'entreprise.
The OECD's Project on Harmful Tax Practices The 2001 Progress Report
Author: OECD
Publisher: OECD Publishing
ISBN: 9264033998
Pages: 14
Year: 2002-01-18
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This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and ...
International Investment for Sustainable Development
Author: Lyuba Zarsky
Publisher: Earthscan
ISBN: 1844070395
Pages: 225
Year: 2005
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A comprehensive dictionary of environmental economics, compiled by leading academics in the field. Each expression or phrase is explained clearly in non-technical language, with references given to its use in the growing literature on the subject area. Fr
Transfer Pricing and Developing Economies
Author: Joel Cooper, Randall Fox, Jan Loeprick, Komal Mohindra
Publisher: World Bank Publications
ISBN: 1464809704
Pages: 388
Year: 2017-01-05
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Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.
Between Common Sense and Absolute Power Change
Author: Michel Innocent Peya
Publisher:
ISBN: 2343124140
Pages: 310
Year: 2017
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The Creative Society of the 21st Century
Author: OECD
Publisher: OECD Publishing
ISBN: 9264182470
Pages: 200
Year: 2000-08-11
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This book asks some hard questions about our changing world, and examines the policy opportunities that need to be grasped if we are to foster sustainable social foundations for the 21st century.
Taxing Multinationals
Author: Lorraine Eden
Publisher: University of Toronto Press
ISBN: 0802007767
Pages: 757
Year: 1998
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Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.
French multinationals
Author: Julien Savary
Publisher:
ISBN: 0861873637
Pages: 231
Year: 1984
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Model Tax Convention on Income and on Capital: Condensed Version 2014
Author: OECD
Publisher: OECD Publishing
ISBN: 9264219374
Pages: 496
Year: 2014-08-20
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The OECD Model Tax Convention provides the basis for the negotiation and interpretation of more than 3000 tax treaties that make up a network that co-ordinate the income and corporate tax systems of most countries with the objective of removing tax barriers to cross-border trade and investment.
The Productive Models
Author: Robert Boyer, Michel Freyssenet, Groupe d'études et de recherches permanent sur l'industrie et les salariés de l'automobile
Publisher: Palgrave MacMillan
ISBN: 1403900728
Pages: 126
Year: 2002
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Until recently most observers were of the opinion that firms had to adopt a Japanese model of management or perish. They overlooked the fact that there are a number of efficient productive models and that there is no single 'best way'. This book shows the diversity of productive models and discusses the optimum macro and micro economic and social conditions that a firm needs to stay profitable. In conclusion the authors suggest an analytical framework of profitability conditions, easily accessible to practitioners, academics and students.
OECD Economic Surveys: Colombia 2015
Author: OECD
Publisher: OECD Publishing
ISBN: 9264224920
Pages: 116
Year: 2015-01-19
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OECD's 2015 Economic Survey of Colombia examines recent economic developments, policies and prospects. Special chapters cover taxes and transfers and pensions.
Sergey Brin, Larry Page, Eric Schmidt, and Google
Author: Corona Brezina
Publisher: The Rosen Publishing Group, Inc
ISBN: 1448869242
Pages: 128
Year: 2012-07-15
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The company that is now Google began as a partnership of ideas between two Stanford University graduate students, Sergey Brin and Larry Page, with a shared vision. They both had the confidence and nerve to set out on their own to start up a technology company together. Eric Schmidt was recruited as CEO in 2001 to help guide the company with his management expertise, without changing its exuberant corporate culture. Google has grown from an ambitious little start-up with the dream of changing the world into a global giant that really could, and has, changed the world. In this compelling text, readers learn about Google’s business model, the range of products and services––most of which the company gives away for free––and its mission: “to organize the world’s information and make it universally accessible and useful.” This perceptive book includes sidebars on the company’s innovations, a biographical fact sheet on Brin, Page, and Schmidt, as well as a fact sheet that profiles the company’s key accomplishments. A timeline offers readers a concise overview of significant events in the history of Google.