Epistemic communities and transfer pricing laws

Authors

Krzysztof Lipka Akademia Leona Koźmińskiego https://orcid.org/0000-0002-1680-9635

DOI:

https://doi.org/10.18778/1509-877X.2024.01.04

Keywords:

transfer pricing, epistemic communities, global tax order

Abstract

The article analyzes the impact of epistemic communities on the processes of creating, promoting and implementing transfer pricing standards. Standards are developed almost exclusively by one organization – the OECD. These standards are then incorporated into legal systems of individual countries. As a result, national standards usually mirror the solutions created by international experts of this organization.

The process of creating standards as well as their reception by national law are also influenced by national and international cognitive communities. They impose the form and the language of discourse and limit the role and influence of people from outside the community on the final shape of solutions. This situation facilitates the creation of uniform global solutions but raises a number of serious doubts related to the democratic control of law creation, the dominance of solutions beneficial to developed countries and the issue of lobbying.

References

Alwasiak S., Lewandowska-Kalina M., Kalina L., Kowalewski O., Możdzeń M., Rybiński K., Interes publiczny a interesy grupowe w polskim ustawodawstwie, „Ekonomista” 2014, nr 3.
Google Scholar

Avi-Yonah R.S., Benshalom I., Formulary Apportionment: Myths and Prospects – Promoting Better International Policy and Utilizing the Misunderstood and Under-Theorized Formulary Alternative, 2011, https://repository.law.umich.edu/cgi/viewcontent.cgi?article=2180&context=articles (dostęp: 19.05.2023).
Google Scholar DOI: https://doi.org/10.2139/ssrn.1693105

Brugger F., Engebretsen R., Defenders of the status quo: making sense of the international discourse on transfer pricing methodologies, „Review of International Political Economy” 2022, vol. 29(1).
Google Scholar DOI: https://doi.org/10.1080/09692290.2020.1807386

Christensen R.S., Hearson M., The new politics of global tax governance: taking stock a decade after the financial crisis, „Review of International Political Economy” 2019, vol. 26(5), https://doi.org/10.1080/09692290.2019.1625802
Google Scholar DOI: https://doi.org/10.1080/09692290.2019.1625802

Davis Cross M.K., Rethinking epistemic communities twenty years later, „Review of International Studies” 2013, vol. 39(1), https://doi.org/10.1017/S0260210512000034
Google Scholar DOI: https://doi.org/10.1017/S0260210512000034

Dellis K., Sondermann D., Lobbying in Europe: New Firm-Level Evidence, „ECB Working Paper Series” 2017, no. 2071, https://doi.org/10.2139/ssrn.2984891
Google Scholar DOI: https://doi.org/10.2139/ssrn.2984891

Dumała A., Wspólnoty epistemologiczne i koalicje adwokackie w systemie Unii Europejskiej, [w:] Poziomy analizy stosunków międzynarodowych, red. M. Haliżak, M. Pietraś, Lublin 2012.
Google Scholar

Dunlop C., Epistemic communities and two goals of delegation: Hormone growth promoters in the European Union, „Science and Public Policy” 2010, vol. 37(3), https://doi.org/10.3152/030234210X497681
Google Scholar DOI: https://doi.org/10.3152/030234210X497681

Farnsworth K., Fooks G., Corporate Taxation, Corporate Power, and Corporate Harm, „The Howard Journal” 2015, vol. 54(1), https://doi.org/10.1111/hojo.12112
Google Scholar DOI: https://doi.org/10.1111/hojo.12112

Grinberg I., The new international tax diplomacy, „Georgetown Law Journal” 2017, vol. 104(5).
Google Scholar

Haas P., Introduction: Epistemic Communities and International Policy Coordination, „International Organization” 1992, vol. 46(1).
Google Scholar DOI: https://doi.org/10.1017/S0020818300001442

Hearson M., The United Nations Practical Manual on Transfer Pricing: a bluffer’s guide, 2013, https://martinhearson.net/2013/06/06/the-united-nations-practical-manual-on-transfer-pricing-a-bluffers-guide/ (dostęp: 10.05.2023).
Google Scholar

Henriksen L.F., Seabrooke L., Controlling governance issues in professional-organizational networks, [w:] Global Networks and European Actors. Navigating and Managing Complexity, red. G. Christou, J. Hasselbalch, London 2021, https://doi.org/10.4324/9781003153382-5
Google Scholar DOI: https://doi.org/10.4324/9781003153382-5

Himmick D., Brivot M., Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities, „Accounting, Organizations and Society” 2018, vol. 66, https://doi.org/10.1016/j.aos.2017.12.003
Google Scholar DOI: https://doi.org/10.1016/j.aos.2017.12.003

Hoff W., Nauczenie prawa. Dwa słowa. Dwie zagadki, „Krytyka Prawa” 2020, nr 2.
Google Scholar

Kumar S., Pandey N., Lim W.M., Chatterjee A.N., Pandey N., What do we know about transfer pricing? Insights from bibliometric analysis, „Journal of Business Research” 2021, vol. 134, https://doi.org/10.1016/j.jbusres.2021.05.041
Google Scholar DOI: https://doi.org/10.1016/j.jbusres.2021.05.041

Langbein S.I., Cognitive Capture, Parliamentary Parentheses, and the Rise of Fractional Apportionment, „Tax Management International Journal” 2010, vol. 39.
Google Scholar

Lipka K., Ceny transferowe. Standardy. Charakter prawny. Mechanizmy tworzenia, Warszawa 2023.
Google Scholar

Lovett C., The Role of the Tax Practices of Multinational Corporations in Relation to Worldwide Inequality and Underdevelopment, b.r., http://www.academia.edu/10686584/The_Role_of_the_Tax_Practices_of_Multinational_Corporations_in_Relation_to_Worldwide_Inequality_and_Underdevelopment?mail_work_card=title (dostęp:10.02.2023).
Google Scholar

Mavrot C., Sager F., Vertical Epistemic Communities in Multilevel Governance, „Policy and Politics” 2016, vol. 46(3).
Google Scholar DOI: https://doi.org/10.1332/030557316X14788733118252

Modzelewski W., Tworzenie materialnego prawa podatkowego – refleksje konstytucyjne, [w:] Konstytucyjne uwarunkowania tworzenia i stosowania prawa finansowego i podatkowego, red. P.J. Lewkowicz, J. Stankiewicz, Białystok 2010.
Google Scholar

Możdżeń M., Alwasiak S., Rybiński K., Kowalewski O., Lewandowska-Kalina M., Rola grup interesów w procesie stanowienia prawa w Polsce, Warszawa 2012, http://dx.doi.org/10.2139/ssrn.2372271
Google Scholar DOI: https://doi.org/10.2139/ssrn.2372271

Nowak-Far A., Prawo Unii Europejskiej. Języki, struktury, działanie w praktyce, Warszawa 2020. OECD, Forum on Tax Administration, b.r., http://www.oecd.org/tax/forumon-tax-administration/ (dostęp: 10.05.2023).
Google Scholar

OECD, Tax Inspectors Without Borders, b.r., http://www.tiwb.org (dostęp: 10.05.2023).
Google Scholar

Pankiv M., Contemporary Application of the Arm’s Length Principle in Transfer Pricing, Amsterdam 2017.
Google Scholar DOI: https://doi.org/10.59403/33f0c35

Quack S., Organizing counter-expertise: critical professional communities in transnational governance, [w:] The organization of the expert society, red. A. Werr, S. Furusten, New York 2016.
Google Scholar

Raburski T., Autonomizacja prawa wobec państwa w sferze międzynarodowej, Poznań 2012.
Google Scholar

Radcliffe V.S., Spence C., Stein M., Wilkinson B., Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries, „Accounting, Organizations and Society” 2018, vol. 66, https://doi.org/10.1016/j.aos.2017.12.001
Google Scholar DOI: https://doi.org/10.1016/j.aos.2017.12.001

Richter B.K., Samphantharak K., Timmons J.F., Lobbying and Taxes, „American Journal of Political Science” 2009, vol. 53(4), https://doi.org/10.1111/j.1540-5907.2009.00407.x
Google Scholar DOI: https://doi.org/10.1111/j.1540-5907.2009.00407.x

Rocha S., The Other Side of BEPS: “Imperial Taxation” and “International Tax Imperialism, [w:] Tax Sovereignty in the BEPS Era, red. S. Rocha, A. Christians, Alphen aan den Rijn 2017.
Google Scholar

Rogers H., Oats L., Transfer pricing: changing views in changing times, „Accounting Forum” 2022, vol. 46(1), https://doi.org/10.1080/01559982.2021.1926778
Google Scholar DOI: https://doi.org/10.1080/01559982.2021.1926778

Salzman J., Labor Rights, Globalization and Institutions: The Role and Influence of the Organization for Economic Cooperation and Development, „Michigan Journal of International Law” 2000, vol. 4, https://doi.org/10.2139/ssrn.259911
Google Scholar DOI: https://doi.org/10.2139/ssrn.259911

Seabrooke L., Wigan D., Powering ideas through expertise: professionals in global tax battles, „Journal of European Public Policy” 2016, vol. 23(3), https://doi.org/10.1080/13501763.2015.1115536
Google Scholar DOI: https://doi.org/10.1080/13501763.2015.1115536

Sebele-Mpofu F., Mashiri E., Schwartz S.C., An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries, „Cogent Business & Management” 2021, vol. 8(1), https://doi.org/10.1080/23311975.2021.1944007
Google Scholar DOI: https://doi.org/10.1080/23311975.2021.1944007

Sikka P., Willmott H., The tax avoidance industry: accountancy firms on the make, „Critical Perspectives on International Business” 2013, vol. 9(4), https://doi.org/10.1108/cpoib-06-2013-0019
Google Scholar DOI: https://doi.org/10.1108/cpoib-06-2013-0019

Tchórzewski M., Podatek dochodowy od osób prawnych a sprawiedliwość podatkowa, [w:] Kierunki ewolucji opodatkowania dochodów osób prawnych i innych jednostek organizacyjnych, Warszawa 2022.
Google Scholar

Tchórzewski M., Podatek dochodowy od osób prawnych a sprawiedliwość podatkowa w kontekście wykładni prawa, „Doradztwo Podatkowe – Biuletyn Instytutu Studiów Podatkowych” 2022, nr 8, https://doi.org/10.5604/01.3001.0015.9748
Google Scholar DOI: https://doi.org/10.5604/01.3001.0015.9748

Valadao M., Lopes R., Transfer Pricing in Brazil and Traditional OECD Approach, „International Taxation” 2013, vol. 8.
Google Scholar

WCO Guide to Customs Valuation and Transfer Pricing, 2018, http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/key-issues/revenue-package/wco-guide-to-customs-valuation-and-transfer-pricing.pdf?la=en (dostęp: 5.06.2020).
Google Scholar

Weible Ch.M., Sabatier P.A., Jenkins-Smith H.C., Nohrstedt D., Henry A.D., deLeon P., A Quarter Century of the Advocacy Coalition Framework: An Introduction to the Special Issue, „The Policy Studies Journal” 2011, vol. 39(3), https://doi.org/10.1111/j.1541-0072.2011.00412.x
Google Scholar

Woodward R., The evolution of the international corporate tax regime, 1920–2008, 2018, http://www.elgaronline.com/display/edcoll/9781788114967/9781788114967.00009.xml (dostęp: 5.06.2023).
Google Scholar

Weible Ch.M., Sabatier P.A., Jenkins-Smith H.C., Nohrstedt D., Henry A.D., deLeon P., A Quarter Century of the Advocacy Coalition Framework: An Introduction to the Special Issue, „The Policy Studies Journal” 2011, vol. 39(3), https://doi.org/10.1111/j.1541-0072.2011.00412.x
Google Scholar DOI: https://doi.org/10.1111/j.1541-0072.2011.00412.x

Woodward R., The evolution of the international corporate tax regime, 1920–2008, 2018, http://www.elgaronline.com/display/edcoll/9781788114967/9781788114967.00009.xml (dostęp: 5.06.2023).
Google Scholar DOI: https://doi.org/10.4337/9781788114974.00009