Download or read book Le secret bancaire et les pouvoirs d investigation de l administration fiscale written by Hervé Dutel and published by . This book was released on 2003 with total page 627 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les informations bancaires présentent un intérêt fiscal singulier. Il apparaît un conflit entre le secret bancaire, notion participant à la protection de la vie privée, et les pouvoirs d'investigation du fisc qui concourent au respect de l'égalité devant l'impôt en permettant de combattre la fraude fiscale. C'est la solution de ce conflit, la portée de la levée du secret bancaire, que vise à déterminer cette étude de droit fiscal comparé. Elle analyse d'abord l'opposition du secret aux pouvoirs d'investigation de droit commun de l'administration fiscale, c'est à dire essentiellement son droit de communication. Ensuite, elle confronte le secret aux pouvoirs d'investigation spéciaux de l'administration (perquisitions fiscales et mesures de coopérations internationales) qui intéressent la lutte contre les fraudes fiscales les plus graves et les plus complexes. Ainsi, se trouvent dégagées trois conceptions de la levée fiscale du secret, graduelles et propres à chaque Etat étudié.
Download or read book Le secret bancaire et les pouvoirs d investigation de l administration fiscale written by Hervé Dutel and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Les pouvoirs d investigation de l administration fiscale en France et au Canada written by Christian Lopez and published by Editions L'Harmattan. This book was released on 1997-09-01 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: En France comme au Canada, la mise en œuvre par l'administration fiscale de ses pouvoirs d'investigation constitue un domaine particulièrement sensible des relations entre le fisc et les contribuables. En s'appuyant sur les solutions données par la jurisprudence et sur les pratiques administratives, l'auteur démontre qu'il existe plusieurs modalités d' enquêtes . Ce livre s'adresse à un large public, étudiants en droit, candidats au concours administratifs mais aussi au contribuable soucieux de découvrir une face cachée de l'administration : les enquêtes fiscales.
Download or read book La lev e du secret bancaire fiscal written by Thierry Afschrift and published by Éditions Larcier. This book was released on 2011-11-30 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il est difficile de trouver un sujet d’ordre fiscal qui suscite autant les passions que celui du secret bancaire. Il s’agit là d’une matière où les principes et les symboles s’affrontent de la manière la plus évidente. D’un côté, il y a ceux qui pensent que l’État doit tout savoir, et que la perception exacte de l’impôt est une valeur qui prime sur le droit individuel, dont le droit à la vie privée. De l’autre côté, les défenseurs de la « sphère privée » se basent sur des valeurs qui font primer les droits individuels sur les pouvoirs d’investigation de l’État. Cet ouvrage examine dans quelle mesure le législateur, en Belgique, au Luxembourg et en Suisse, a tenu compte des arguments des uns et des autres, pour permettre la communication à l’administration fiscale de données concernant les résidents (en Belgique) et les non-résidents (en Belgique, au Luxembourg et en Suisse). Il examine également les recours ouverts aux contribuables ou à des tiers, ainsi que les obligations des établissements financiers.
Download or read book Le Secret bancaire written by Thierry Samin and published by FeniXX. This book was released on 1996-01-01T23:00:00+01:00 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: Procède à l'examen des conditions d'application du secret bancaire (principe et exceptions) en France. Complétée par un document décrivant les législations des principaux pays européens en matière de secret bancaire. « Copyright Electre »
Download or read book Le Secret written by and published by . This book was released on 1990 with total page 181249 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book LE DROIT DE COMMUNICATION DE L ADMINISTRATION FISCALE EN MATIERE BANCAIRE ET FINANCIERE written by PHILIPPE.. GAMBINI and published by . This book was released on 1999 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'OBJET DE CETTE THESE EST DE MONTRER COMMENT L'ADMINISTRATION FISCALE A SU S'ADAPTER AU NOUVEL ENVIRONNEMENT BANCAIRE ET FINANCIER. EN EFFET, L'ACTIVITE BANCAIRE ET FINANCIERE S'EST CONSIDERABLEMENT DEVELOPPEE AU POINT DE CONSTITUER UN DEFI POUR L'ADMINISTRATION DANS L'EXERCICE DE SA MISSION DE CONTROLE. L'ADMINISTRATION VA ADAPTER SES POUVOIRS DE CONTROLE ET NOTAMMENT SON DROIT DE COMMUNICATIONPARTICULIEREMENT EFFICACE EN MATIERE BANCAIRE ET FINANCIERE. DANS UNE PREMIERE PARTIE, NOUS ETUDIERONS LA REPONSE DE L'ADMINISTRATION A CE NOUVEAU DEFI PAR L'EXTENSION DE SES PREROGATIVES EN MATIERE BANCAIRE ET FINANCIERE. CETTE EXTENSION DU DROIT DE COMMUNICATION S'EST FAITE TANT A L'EGARD DES ETABLISSEMENTS FINANCIERS QU'A L'EGARD DES DOCUMENTS ET RENSEIGNEMENTS COMMUNICABLES. ELLE A AUSSI ETE TERRITORIALE DANS LE CADRE DE L'ASSISTANCE ADMINISTRATIVE INTERNATIONALE. CETTE EXTENSION S'EST CEPENDANT HEURTEE A L'OBSTACLE DU SECRET BANCAIRE DANS LES ETAS OU IL EN EXISTE UN COMME EN SUISSE OU AU LUXEMBOURG. DANS UNE DEUXIEME PARTIE, NOUS CONSTATERONS QUE CETTE EXTENSION A ETE D'UNE TELLE AM♭ PLEUR QUE L'ETABLISSEMENT FINANCIER SE TROUVE REDUIT A UN ROLE D'AUXILIAIRE DE L'ADMINISTRATION FISCALE. EN EFFET, L'ETABLISSEMENT FINANCIER APPARAIT COMME UN COLLABORA♭ TEUR OBLIGE CAR D'UNE PART, IL EST UNE SOURCE IMPORTANTE DE RENSEIGNEMENTS ET D'AUTRE PART, IL EST CONTRAINT PAR LA PROCEDURE FISCALE A SE SOUMETTRE AUX EXIGENCES DE L'ADMINISTRATION. IL APPARAIT AUSSI COMME UN COLLABORATEUR RESIGNE CAR SANS DEFENSE FACE A L'OMNIPOTENCE DU POUVOIR FISCAL. EN EFFET, LE SECRET PROFESSIONNEL EST INEFFICACE ET LES DROITS ET GARANTIES DU CONTRIBUABLE SONT INOPERANTS.
Download or read book Blanchiment d argent et secret bancaire written by Paolo Bernasconi and published by Springer. This book was released on 1996 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains thirteen national reports and the general report on Money Laundering and Banking Secrecy. The reports were written for the XIVth Congress of the International Academy of Comparative Law which was held in 1994 in Athens, Greece. As narcotics trafficking exploded in the 1980s, it was realized that money laundering had become a threat to the entire integrity of the financial system. The international trend to regard money laundering as a serious threat to the stability of democracy and the rule of law found expression in the adoption of the 1988 United Nations Drugs Convention. Gradually, the international community diverged from its traditional, narrow approach whereby only the laundering of drug proceeds was considered a threat. In order to combat money laundering efficiently, it soon became clear that criminal law was not sufficient and that it was necessary for banks and other financial institutions to co-operate with law enforcement agencies. The banking community is now obliged to report suspicious transactions, which they often regard as going beyond their role as bankers. The issue of bank secrecy has played an important role in the discussion between law enforcement agencies and the banking community. Both the Council of Europe Convention on Laundering Search, Seizure and Confiscation of the Proceeds from Crime and the UN Drugs Convention require that bank secrecy should not be an obstacle to international co-operation. At the national level the seizure of bank records should not be hindered by bank secrecy.
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1966 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation the State and Society written by Marc Leroy and published by P.I.E-Peter Lang S.A., Editions Scientifiques Internationales. This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the relationship between taxation, the State and society in democracy. Fiscal sociology is a broad social science in terms of its disciplines: law, economics, sociology, political science, management, economics, psychology etc. are mobilized. Fiscal sociology is general because it tackles a wide range of problems: genesis, development and crisis of the State, policy factors (ideas, institutions, division of left and right, lobbying etc.), vote-catching of the ruling elite, resilience of the welfare State, neo-liberal ideology of market efficiency, impact of capitalist globalization, democratic political choices and constraints on the functions of the interventionist State etc. It is empirical in terms of understanding the financing of public action: social division of society by the tax policy, growth of public expenditure, bureaucratic labelling of the tax deviance, budget performance, rationality of taxpayers, complex rules etc. It analyses the incoherence of a societal regulation of globalization: redistribution and inequalities of incomes, tax competition between the States, tax havens, tax planning and relocations of the multinational groups, action of the European Union, the OECD etc. It studies the conditions for a tax citizenbased conception of a democratic social contract.
Download or read book Legal Aspects of the European System of Central Banks written by Liber Amicorum and published by . This book was released on 2005 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The book contains a collection of articles on the European Union and the European System of Central Banks (ESCB), the Eurosystem, monetary law, central bank independence and central bank statutes as well as on financial law. The authors are current or former members of the Legal Committee of the ESCB (LEGCO). This book commemorates ten years of work by the Working Group of Legal Experts of the European Monetary Institute and by the LEGCO. It is dedicated to Mr Paolo Zamboni Garavelli, former Head of the Legal Department at the Banca d'Italia and member of LEGCO, who died in 2004."--Editor.
Download or read book Revised Treaty written by Economic Community of West African States and published by Presses de L'Ub. This book was released on 1995 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Capital and the Debt Trap written by Claudia Sanchez Bajo and published by Springer. This book was released on 2011-08-30 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial crisis is destroying wealth but is also a remarkable opportunity to uncover the ways by which debt can be used to regulate the economic system. This book uses four case studies of cooperatives to give an in-depth analysis on how they have braved the crisis and continued to generate wealth.
Download or read book Swiss Banking Secrecy written by Robert U. Vogler and published by . This book was released on 2006 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Post Conflict Environment written by Daniel Bertrand Monk and published by University of Michigan Press. This book was released on 2018-03-22 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: In case studies focusing on contemporary crises spanning Africa, the Middle East, and Eastern Europe, the scholars in this volume examine the dominant prescriptive practices of late neoliberal post-conflict interventions—such as statebuilding, peacebuilding, transitional justice, refugee management, reconstruction, and redevelopment—and contend that the post-conflict environment is in fact created and sustained by this international technocratic paradigm of peacebuilding. Key international stakeholders—from activists to politicians, humanitarian agencies to financial institutions—characterize disparate sites as “weak,” “fragile,” or “failed” states and, as a result, prescribe peacebuilding techniques that paradoxically disable effective management of post-conflict spaces while perpetuating neoliberal political and economic conditions. Treating all efforts to represent post-conflict environments as problematic, the goal becomes understanding the underlying connection between post-conflict conditions and the actions and interventions of peacebuilding technocracies.
Download or read book Rwanda written by International Monetary Fund. Legal Dept. and published by International Monetary Fund. This book was released on 2015-08-03 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses key findings and recommendations of the Detailed Assessment Report on Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) for Rwanda. Rwanda has taken considerable steps over the last years to establish a national AML/CFT framework. The Rwandan authorities have made great progress in modernizing the financial sector, and aim at making it more attractive to foreign investors. Although the risks of money laundering and terrorist financing do not appear to be particularly significant in Rwanda, further action should be taken to bolster the legal framework, improve its implementation, strengthen overall supervision of reporting entities within the financial sector, and mitigate the potential domestic and cross-border risks.
Download or read book Dictionary of Building and Civil Engineering written by Don Montague and published by Taylor & Francis. This book was released on 1996 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dual-language dictionary lists over 20,000 specialist terms in both French and English, covering architecture, building, engineering and property terms. It meets the needs of all building professionals working on projects overseas. It has been comprehensively researched and compiled to provide an invaluable reference source in an increasingly European marketplace.
