The adaptation of tax specialists to the new conditions of fiscal optimization (notice n° 566319)
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| fixed length control field | 01471cam a2200253 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121125759.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bouthinon-Dumas, Hugues |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The adaptation of tax specialists to the new conditions of fiscal optimization |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 6 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Big Four |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax optimization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | dynamic capabilities |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fiscal law |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax specialists |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | international taxation |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Jeny, Anne |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Leca, Bernard |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue internationale de droit économique | XXXII | 4 | 2019-04-16 | p. 399-429 | 1010-8831 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-internationale-de-droit-economique-2018-4-page-399?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-revue-internationale-de-droit-economique-2018-4-page-399?lang=en&redirect-ssocas=7080</a> |
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