Download or read book Les strat gies internationales sur la concurrence fiscale dommageable written by Sebastiano Garufi and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Le but de cette recherche est d'analyser les fondements juridiques et théoriques des initiatives prises au niveau international pour lutter contre la fraude et l'évasion fiscales internationales qui ont lieu par l'intermédiaire des paradis fiscaux. Ce travail se concentre sur les questions fiscales liées à ces juridictions, et peu d'attention est accordée aux activités criminelles internationales. Cette recherche examinera les définitions existants de «paradis fiscaux» et de «centres financiers offshore», les origines, l'évolution et l'impact de ces juridictions sur les économies des autres pays, fournira un aperçu des «stratégies de minimisation des impôts» les plus communes et démontrera que les juridictions à fiscalité faible ne sont qu'un produit du principe de l'imposition mondiale. L'analyse est aussi focalisée sur la littérature économique actuelle de la concurrence fiscale (théories classiques et théories modernes) afin de traiter des initiatives politiques et législatives prises au sein de l'UE, de l'OCDE et au niveau national visant à réduire les effets nocifs de la concurrence fiscale par les paradis fiscaux (en particulier de l'échange de renseignements entre administrations fiscales). On démontrera qu'il existe des contradictions dans la position théorique de l'OCDE, que les organisations non-gouvernementales ne sont pas les institutions appropriées pour élaborer un régime international contre les pratiques fiscales dommageables et que le refus des paradis fiscaux d'échanger des renseignements ne peut pas être considéré comme une violation du droit international

Download or read book Les strat gies internationales contre la concurrence fiscale dommageable written by Sebastiano Garufi and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book La concurrence fiscale internationale written by Thierry Madiès and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: La 4ème de couverture indique : "La globalisation Internationale renforce-t-elle la concurrence fiscale ? Les investissements directs étrangers sont-ils sensibles aux écarts internationaux de pression fiscale ? En quoi la digitalisation des économies modifie-t-elle les comportements d'optimisation fiscale des grandes entreprises multinationales ? Quel rôle jouent les paradis fiscaux dans un monde globalisé ? Où en est-on dans la lutte contre la concurrence fiscale dommageable ? Cet ouvrage analyse d'un point de vue théorique et empirique la concurrence fiscale à laquelle se livrent les pays pour attirer des activités économiques sur leur territoire, ainsi que les stratégies d'optimisation fiscale des entreprises multinationales pour réduire leur facture fiscale. Il aborde en outre les effets de la fiscalité sur les ménages car la concurrence fiscale internationale concerne aussi les particuliers les plus fortunés et les plus qualifiés. Elle a de surcroît des effets sur les inégalités au sein des pays industrialisés et porte préjudice aux pays en voie de développement les plus vulnérables."

Download or read book Concurrence fiscale dommageable Un probl me mondial written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: La mondialisation a eu des effets positifs sur le développement des systèmes fiscaux et a encouragé les pays à engager des réformes fiscales destinées à élargir leurs bases d'imposition et réduire leurs taux d'imposition. Cependant, elle a aussi ...

Download or read book Strat gie fiscale internationale 4e d written by Patrick Rassat and published by Maxima. This book was released on 2010-06-24 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: La mondialisation a permis un développement fulgurant de la stratégie fiscale des entreprises, notamment grâce au recours de plus en plus important aux "paradis" fiscaux et au mécanisme de refacturation entre filiales dans différents pays. La volonté politique récemment affichée de contrôler de façon plus étroite les fiscalités avantageuses de certains pays a entraîné une modification en profondeur des stratégies fiscales des entreprises. Cet ouvrage fait l'inventaire de ces nouvelles stratégies fiscales des entreprises, en précisant les données légales les plus récentes qui s'imposent désormais.

Download or read book La concurrence fiscale dommageable written by Selçuk Altindag and published by Editions L'Harmattan. This book was released on 2009-11-01 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: La concurrence fiscale est un phénomène pour lequel une coopération a été initiée par l'Union européenne en 1996 et par l'OCDE en 1998. L'OCDE a concentré ses efforts sur la désignation des pays non coopératifs et la mise en oeuvre d'actions coercitives à leur encontre (lutte contre l'évasion et la fraude fiscale internationales, répression de la fraude fiscale en matière pénale). Pour l'Union européenne, la structure de coopération ad hoc n'est prévue ni par les Traités ni en droit communautaire dérivé... donc la contrainte est très faible.

Download or read book La concurrence fiscale internationale written by Thierry Madies and published by La Découverte. This book was released on 2020-03-12 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt: La globalisation internationale renforce-t-elle la concurrence fiscale ? Les investissements directs étrangers sont-ils sensibles aux écarts internationaux de pression fiscale ? En quoi la digitalisation des économies modifie-t-elle les comportements d' optimisation fiscale des grandes entreprises multinationales ? Quel rôle jouent les paradis fiscaux dans un monde globalisé ? Où en est-on dans la lutte contre la concurrence fiscale dommageable ? Cet ouvrage analyse d'un point de vue théorique et empirique la concurrence fiscale à laquelle se livrent les pays pour attirer des activités économiques sur leur territoire, ainsi que les stratégies d'optimisation fiscale des entreprises multinationales pour réduire leur facture fiscale. Il aborde en outre les effets de la fiscalité sur les ménages car la concurrence fiscale inter-nationale concerne aussi les particuliers les plus fortunés et les plus qualifiés. Elle a de surcroît des effets sur les inégalités au sein des pays industrialisés et porte préjudice aux pays en voie de développement les plus vulnérables.

Download or read book Strat gies fiscales internationales written by Patrick RASSAT and published by Maxima Laurent du Mesnil éditeur. This book was released on 2010-06-24 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: La fiscalité est un élément primordial dans la stratégie globale des sociétés et doit répondre à des exigences de performance toujours plus grandes. Pour les entreprises, la question centrale demeure : "quelle stratégie fiscale reste acceptable ?" C'est pour apporter une réponse claire à cette interrogation et optimiser les choix qui s'offrent aux entreprises que ce livre a été conçu. Il trace nettement la séparartion entre les opportunités d'une bonne gestion fiscale et les risques de pratiques frauduleuses.

Download or read book Collection of Essays by Legal Advisers of States Legal Advisers of International Organizations and Practitioners in the Field of International Law written by United Nations. Office of Legal Affairs and published by United Nations Publications. This book was released on 1999 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world has changed radically since 1989, when the General Assembly declared the period from 1990 to 1999 as the United Nations Decade of International Law. During that time, the international community claimed some major achievements as reflected by the adoption of conventions and treaties. This publication presents a collection of essays from legal advisers of States and international organizations, all of whom are among those committed to promoting respect for international law. Their contribution provides a practical perspective on international law, viewed from the standpoint of those involved in its formation, application and administration.

Download or read book SCAD Bulletin written by and published by . This book was released on 1998 with total page 252 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 Procedural Rules in Tax Law in the Context of European Union and Domestic Law written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt: EUCOTAX (European Unviersities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Economics and Business) in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Universite Paris-I Pantheon-Sorbonne in France, Universitat Osnabruck in Germany, Libera, Universita Internazionale di Studi Sociali in Rome (and Universita degli Studi di Bologna for the research part), in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfield College at the University of London in the United Kingdom, and Georgetown University in Washington DC, United States of America. This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. European Union law barely deals with procedural questions even though they are essential for proper implementation of European Union law. The European Court of Justice has developed procedural principles in its rulings which also affect proceedings before national authorities. This is due to the fact that the principle of procedural autonomy of the Member States finds its limits where European Union law might be infringed. Therefore, domestic procedural principles and rules of the EU countries need to be interpreted in the context of European Union law requirements. This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues. Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.

Download or read book Bibliographie Mensuelle written by United Nations Library (Geneva, Switzerland) and published by . This book was released on 1998 with total page 760 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Planning Connecting and Financing Cities Now written by Somik V. Lall and published by World Bank Publications. This book was released on 2013-01-21 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This report was written by a team led by Somik V. Lall"--P. xi.

Download or read book The Underground Economy in the United States and Abroad written by Vito Tanzi and published by Lexington, Mass. : Lexington Books. This book was released on 1982 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph which aims to measure the second economy of moonlighting in the USA and the relative importance of the black economy to a nation's economic well-being. Other countries dealt with are: United Kingdom, USSR, Italy, Norway, Colombia, Canada etc., all contributed by various authors.

Download or read book Handbook for Integrating Risk Analysis in the Economic Analysis of Projects written by Asian Development Bank and published by . This book was released on 2002 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Aiming to support the development of a framework for the analysis of risk in project design and economic analysis, this handbook outlines technical approaches to modeling risk. Also summarized is the nature and practice of sensitivity analysis in dealing with uncertain outcomes as well as the principles to consider in typical risk analysis situations sector by sector. Case studies are included to demonstrate the application of quantitative risk analysis using actual Asian Development Bank projects to help improve project design and quality. Handbook users will learn to identify factors that are the key determinants of project outcomes, determine the likelihood of an individual project's returns being unacceptable, and design measures to mitigate the risks arising from the identified key factors.

Download or read book Euro Et L int gration Europ enne written by Euro Institute and published by P.I.E-Peter Lang S.A., Editions Scientifiques Internationales. This book was released on 1999 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: The contributors to this study examine how the Euro is affecting the unification process of the states that make up the 'old continent' and how it will eventually lead to a peaceful revolution that will change Europe permanently.