Proceedings of The 5th International Conference on Management, Economics and Finance
Economic globalization and adaptation to the international competition regime: Analysis of transfer pricing obligations with tax havens
Carlos David Higuera Villalba
This article presents an analysis of the regulation of transfer prices, specifically inquiring about the purpose of establishing this obligation with tax havens. In this regard, it is argued that the application of this regime with tax havens has the purpose of disciplining and punishing States that resist entering neoliberal economic globalization. To explain this thesis, an analysis is carried out from the analytical Marxism of Gerald Cohen on the international institutions that advocate full competition and unify tax regulations, such is the case of the OECD.
keywords: Transfer pricing, multinationals, analytical Marxism, tax havens, globalization.