Mémoires de Master 2 soutenus à la Faculté Jean Monnet

Business, Tax et Financial Market Law
Année universitaire : 2018-19

  • Auteur : Alexandre Laizet
  • Directeur : Anne Diot

ARTIFICIAL INTELLIGENCE & TRANSFER PRICING: THE FUTURE OF INTERNATIONAL TAX PLANNING 

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  • Résumé :

    Considering the need for multinationals to overcome tax audit risks and to ensure the strength of their transfer pricing policy, altogether with the emergence of tax authorities’ data mining, the first hypothesis is that, by combining their transfer pricing policy with artificial intelligence, multinationals would preserve their ability to defend themselves on an equitable basis (I). The second assumption to consider is based on the fact that both artificial intelligence and transfer pricing, as human beings’ creations, are not only meant to reduce risk even if it is the first achievement to be accomplished. From then on, this thesis will explore the disruption of the transfer pricing function through artificial intelligence to generate additional value (II), by reducing routine costs and increasing international tax planning profitability while ensuring a day-to-day compliance to be able to anticipate and face public opinion and tax authorities at all times.

  • Langue du texte : English
  • Mots-clés : Artificial Intelligence, Transfer Pricing, International Tax Planning, OECD
  • Domaine(s) :
    • Droit fiscal des affaires
  • Nombre de pages : 36
  • Références juridiques liées :

    Article L13, IV, Livre des Procédures Fiscales

    Conseil Constitutionnel (Constitutional Council), Decision n° 2013-685 DC 29 December 2013.

    Conseil d’Etat (Council of State), 13 July 2016, nº375801, Monte Paschi Banque.

    Conseil d’Etat (Council of State), 7 November 2005 n° 266436 et 266438, min. c/Sté Cap Gemini.

    CAA (Administrative Court of Appeal) Paris 25 June 2008, n°06-2841, Société Novartis Groupe France SA.

    CAA (Administrative Court of Appeal) Versailles, 5 May 2009, n°08VE02411, Man Camions et Bus.

  • Sites principaux liés :

    www.oecd.org
    www.economie.gouv.fr