Preços de transferência em empresas multinacionais

O estudo discute os principais fatores que afetam as decisões de preços de transferência em empresas multinacionais. Uma análise detalhada da influência dos fatores impostos e tarifas na determinação de políticas de preços de transferência é apresentada, bem como suas implicações para os países hospedeiros

Ressources stratégiques des clusters du vin, création de valeur et avantage compétitif

International audienceThe objective of this paper is to analyse, from a multidisciplinary perspective, the potential contribution of cluster generated resources to competitive advantage of firms located in it, the focus being on the cluster resources role in firm value creation. Towards this aim, potentially strategic cluster resources were identified from the extant cluster literature, classified in five categories and then adapted to the specificities of the wine business. The resulting wine cluster resources typology was then tested with institutional actors of the Serra Gaúcha (Brazil) wine cluster for the assessment of the resources role in firm value creation, leading to a mapping of the cluster’s strategic resources profile. Practical and theoretical implications of the typology and its underlying conceptual framework are discussed and directions for further research are indicated