Epistemic communities and transfer pricing laws
DOI:
https://doi.org/10.18778/1509-877X.2024.01.04Keywords:
transfer pricing, epistemic communities, global tax orderAbstract
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.
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