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Quelques exemples d'évitement fiscal

Author

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  • Jacques Fontanel

    (CESICE - Centre d'études sur la sécurité internationale et les coopérations européennes - IEPG - Sciences Po Grenoble - Institut d'études politiques de Grenoble - UGA [2016-2019] - Université Grenoble Alpes [2016-2019])

Abstract

Financial innovation, often presented as an instrument for the fluidity of international trade, has often been concerned with tax optimisation and avoidance operations. Multinational companies use complex legal procedures to declare the profits of their activities, not in the countries where they carry out their economic activities, but in the States that grant considerable financial advantages to companies that set up their headquarters there or that accept procedures for the transit of financial funds in order to reduce their taxes. The modalities of avoidance are numerous and fluctuating, depending on the comparative international rules of tax law, which is often influenced by the lobbying of economic and financial actors operating on international markets.

Suggested Citation

  • Jacques Fontanel, 2016. "Quelques exemples d'évitement fiscal," Post-Print hal-03283682, HAL.
    • Handle: RePEc:hal:journl:hal-03283682
    Note: View the original document on HAL open archive server: https://hal.univ-grenoble-alpes.fr/hal-03283682
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    File URL: https://hal.univ-grenoble-alpes.fr/hal-03283682/document
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    References listed on IDEAS

    as
    1. Fanny Coulomb & Jacques Fontanel, 2012. "War and Capitalism," Post-Print hal-02043794, HAL.
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