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Transfer Pricing: A Comparative Study Of The French And U.S. Legal Systems, Valerie Ciancia
Transfer Pricing: A Comparative Study Of The French And U.S. Legal Systems, Valerie Ciancia
LLM Theses and Essays
For several decades, the number of multinational corporations has significantly increased and this phenomenon has created a new problem: the issue of transfer pricing. Indeed, national states have observed that multinationals could simply manipulate cross- border transfer pricing policies in order to shift profits from one jurisdiction to another. France, along with the United States, was one of the very first countries to introduce transfer-pricing legislations. Although the aims of the French and U.S. transfer pricing systems are similar, the means used to apply such rules are different and often raise difficulties to get rid of double taxations. Nevertheless, many …
Corporate Distributions To Shareholders In Delaware And In Israel, Anat Urman
Corporate Distributions To Shareholders In Delaware And In Israel, Anat Urman
LLM Theses and Essays
This thesis considers the corporate legal systems of Israel and Delaware as they address the subject of corporate distributions to shareholders. The thesis reviews the significance of cash dividends and the acquisition by corporations of their own stock, in the management and survival of corporations, the effect they have on the disposition of creditors, and the extent to which they are restricted by operation of law. The thesis demonstrates how dividends and share repurchases may translate into a transfer of value from creditors to shareholders. It considers the effectiveness of the legal capital in securing creditors’ interest, and concludes that …