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L'Incidence D'Un Regime Fiscal D'Imposition Du Revenu Sur La Politique De Transfert Des Flux Des Firmes Multinationales

Author

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  • Marie-Pierre Mairesse

    (IDP - Institut du Développement et de la Prospective - EA 1384 - UVHC - Université de Valenciennes et du Hainaut-Cambrésis - IAE - Institut d'Administration des Entreprises - UPHF - Université Polytechnique Hauts-de-France)

Abstract

Scholes et Wolfson (1992) ont démontré l'intérêt d'une planification fiscale qui optimise la récupération des crédits d'impôt étrangers pour les firmes américaines soumises à un régime d'imposition mondial. Le groupe français évolue dans un environnement fiscal différent qui privilégie la gestion fiscale de la filiale étrangère. Aussi, après avoir déterminé le coût fiscal de la firme multinationale, nous analyserons les pratiques financières de rapatriement des fonds des groupes français et ceci en relation avec un système d'imposition.

Suggested Citation

  • Marie-Pierre Mairesse, 2001. "L'Incidence D'Un Regime Fiscal D'Imposition Du Revenu Sur La Politique De Transfert Des Flux Des Firmes Multinationales," Post-Print halshs-00584638, HAL.
    • Handle: RePEc:hal:journl:halshs-00584638
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584638
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