International companies and British tax-havens: a non-accounting approach. Do international companies have non-accounting interests to lead financial operations from British dependant tax havens? / Thibaut PELLERIN / 2021

Titre : International companies and British tax-havens: a non-accounting approach. Do international companies have non-accounting interests to lead financial operations from British dependant tax havens? Type de document : Mémoire Auteurs : Thibaut PELLERIN, Auteur Année de publication : 2021 Importance : 29 p. Langues : Anglais (eng) Mots-clés : Management ENTREPRISE MULTINATIONALE ; FINANCE D'ENTREPRISE ; PARADIS FISCAL ; ROYAUME UNI Résumé : Our research question will be the following: Do international companies have non-accounting interests to lead financial operations from British dependant tax havens? In order to answer to our research question, we will discuss the question of competitive advantages these territories may offer to international firms, and explore the advantages and drawbacks an international company could face while operating here. These will be drawn by a geopolitical analysis, which is going to focus first on the special relationship between the UK and these territories. Then, we are going to analyse, through multiscale cartographies, the richness of financial actors operating in theses jurisdictions as well as try to determine their ability to cope with international operations. This part will be based on two distinct databases which we will present. Last, we will discuss the drawbacks of these jurisdictions, by evaluating the reputational threat international firms may face while operating from these jurisdictions. In the end, we will try to give operational advices to firms which would be potentially interested in using these territories, from a non-accounting point of view. Note de contenu : Pour accéder aux fichiers PDF, merci de vous identifier sur le catalogue avec votre compte Office 365 via le bouton CONNEXION en haut de page. Programme : MSc Global Management Permalink : https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=536782