L’adaptation des fiscalistes aux nouvelles conditions de l’optimisation fiscale. Une approche par les capacités dynamiques

Hugues Bouthinon-Dumas, Anne Jeny and Bernard Leca

Revue internationale de droit économique, 2018, vol. t. XXXII, issue 4, 399-429

Abstract: Tax optimization is at the heart of the news. The practices of some companies (Apple, Ikea, Google, Amazon, etc.) have been brought to light. The institutional environment of this practice has evolved, but the practice of tax optimization has not disappeared: it has changed. Actors, in particular the tax consulting firms that advise companies, have adapted to continue to be key elements of this tax practice. This study aims to shed light on the relationship between the evolution of the legal and institutional framework and the behavior of actors related to these practices from the perspective of dynamic capacity theory.

Keywords: fiscal law; international taxation; tax optimization; tax specialists; Big Four; dynamic capabilities (search for similar items in EconPapers)
Date: 2018
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