IDEAS home Printed from
   My bibliography  Save this article

Les stratégies juridiques des sociétés transnationales :. L'exemple des prix de transfert


  • Mounir Snoussi


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.

Suggested Citation

  • Mounir Snoussi, 2003. "Les stratégies juridiques des sociétés transnationales :. L'exemple des prix de transfert," Revue internationale de droit économique, De Boeck Université, vol. 0(3), pages 443-469.
  • Handle: RePEc:cai:riddbu:ride_173_0443

    Download full text from publisher

    File URL:
    Download Restriction: free

    File URL:
    Download Restriction: free

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:riddbu:ride_173_0443. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jean-Baptiste de Vathaire). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.