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Prix de transfert. Les différends et leurs modalités de résolution by El Harraz, Rachid

Prix de transfert. Les différends et leurs modalités de résolution

by Rachid El Harraz
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Book cover type: Paperback
  • ISBN13: 9783346364753
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 38
  • Original Price: GBP 29.9
  • Language: French
  • Edition: 1. Auflage
  • Item Weight: 64 grams
  • BISAC Subject(s): Economics / General

Seminar paper de l'année 2021 dans le domaine Economie politique - Finances, langue: Français, résumé Au cours des deux dernières décennies, le rôle des sociétés multinationales s'est considérablement développé, en partie à cause de l'intégration de plus en plus étroite de l'économie nationale et du progrès technologique. L'un des problèmes les plus difficiles lors de l'application du principe d'imposition des sociétés multinationales est la fixation des prix de transfert justes. Les prix de transfert peuvent permettre des transferts de bénéfices transfrontaliers artificiels qui ne reflètent pas les conditions économiques et commerciales des transactions qui y sont liées. Dans le contexte du commerce mondial et de la concurrence fiscale accrue, les autorités fiscales sont obligées de les contrôler s'ils veulent maintenir la base imposable qui leur revient. En effet une entreprise multinationale doit fixer ses prix de transfert de manière appropriée pour ne pas subir des redressements de plus en plus fréquents et sévères de l'administration fiscale. Les chapitres de ce séminaire fournissent des outils utiles pour aider les entreprises qui font des affaires dans plusieurs pays à évaluer correctement la valeur de leurs biens et services pour le marché mondial.

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