Download or read book Paradis Fiscaux Pays Filous written by Fontanel Jacques Fontanel and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Offshore written by Alain Deneault and published by The New Press. This book was released on 2012-01-24 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offshore reveals how the vast network of unregulated financial centers—from Luxemburg to the Cayman islands to the tiny Pacific haven of Nauru— amount to a nether realm of drug and arms trade profits, enormous private accounts, and multinational corporate financial holdings. Delving into the scandals, the financial structure, and the history of this hidden side of globalization, sociologist Alain Deneault depicts something larger and more ominous than simple “tax havens” where financial elites and corporations must reside X days out of every calendar year to protect their earnings. Instead, Offshore describes a global base of operations from which massive criminal enterprises and corrupt corporations operate freely and with impunity, menacing developing nations and advanced democracies alike.
Download or read book Reflecting on Our Past and Embracing Our Future written by Serge Joyal and published by McGill-Queen's Press - MQUP. This book was released on 2019-03-04 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1967, the centennial of Confederation, numerous political crises, economic challenges, and international events have helped to transform Canadian society, and will continue to shape its future. Taking these various challenges and opportunities of the past into account, how does the future look for Canada? In Reflecting on Our Past and Embracing Our Future diplomats, politicians, scientists, and human rights leaders including Phil Fontaine, Michaëlle Jean, Ellen Gabriel, Paul Heinbecker, Bob Rae, Jean Charest, and David Suzuki have come together to share their wisdom and experience of events that have marked the country over the last fifty years. Reflecting on the role of the Senate in Canada as complementary to the House of Commons, they consider central issues such as the condition of indigenous peoples, the obligations of the Charter of Rights and Freedoms, the recognition of two official languages, and the national unity referendums. Contributors also discuss the transformation of the economy in a globalized and digital world, the role of Canada on the world stage at a time of growing tension and an increasing flow of refugees, climate change and the uncertain future of the Arctic, scientific and cultural competitions on the international market, and the future of parliamentary democracy. Correcting misconceptions about the contemporary role of the Senate, and providing a counterargument for radical Senate reform, Reflecting on Our Past and Embracing Our Future offers rich perspectives and fascinating insights about Canada's likely development in the coming years.
Download or read book Guide Mondial Des Paradis Fiscaux written by A. Beauchamp and published by . This book was released on 1981 with total page 778 pages. Available in PDF, EPUB and Kindle. Book excerpt: Guide describing tax havens and their use.
Download or read book R fl chir sur notre pass pour aborder notre avenir written by Serge Joyal and published by McGill-Queen's Press - MQUP. This book was released on 2019-03-04 with total page 609 pages. Available in PDF, EPUB and Kindle. Book excerpt: Depuis 1967, année du centenaire de la Confédération, de nombreux épisodes de crise politique et de difficultés économiques ainsi que les événements internationaux ont contribué à la transformation de la société canadienne et continueront de façonner son avenir. En tenant compte de ces diverses difficultés et opportunités rencontrées dans le passé, à quoi ressemble l’avenir du Canada? Dans Réfléchir sur notre passé pour aborder notre avenir, des diplomates, des politiciens, des chercheurs et des personnages en vue dans le domaine des droits de l’homme, dont Phil Fontaine, Michaëlle Jean, Ellen Gabriel, Paul Heinbecker, Bob Rae, Jean Charest et David Suzuki mettent en commun leur sagesse et leur expérience des événements qui ont marqué l’histoire du pays au cours des cinquante dernières années. Réfléchissant au rôle complémentaire à la Chambre des communes du Sénat au Canada, ils examinent des enjeux clés comme la condition des peuples autochtones, les obligations imposées par la Charte des droits et libertés, la reconnaissance des deux langues officielles et les référendums sur l’unité nationale. Les collaborateurs abordent aussi la transformation de l’économie dans un monde numérisé et un système planétaire, le rôle du Canada sur la scène mondiale à une époque de tension croissante, le flot accru de réfugiés, les changements climatiques et l’incertitude entourant l’avenir de l’Arctique, la concurrence scientifique et culturelle sur le marché international et l’avenir de la démocratie parlementaire. Corrigeant les fausses idées à propos du rôle actuel du Sénat et donnant le contre-argument à une réforme radicale du Sénat, Réfléchir sur notre passé pour aborder notre avenir propose de riches perspectives et un aperçu fascinant de l’évolution probable du Canada au cours des prochaines années.
Download or read book D couvrez L Alchimiste en Vous written by Jocelyne Choquette and published by eBookIt.com. This book was released on 2012-02-12 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ce livre sur le developpement personnel et la motivation est le fruit de plusieurs annees de recherches, de consultations avec des clients, des etudiants et d'experiences personnelles que l'auteure a redige avec franchise dans un langage fluide et facile a comprendre. Vous y apprendrez qui etaient vraiment les alchimistes et pourquoi nous sommes tous des alchimistes en devenir. Elle vous explique aussi, comment fonctionne vraiment la puissance de votre subconscient qui est reliee de faaon constante a la loi d'attraction. Jocelyne Choquette qui nage depuis 33 ans dans la spiritualite, l'esoterisme et l'alchimie vous indique sans ambiga1/4ites la voie a suivre afin que vous atteigniez le plein epanouissement dans votre vie personnelle, financia]re et professionnelle. En complement a des exemples simples, veridiques et accessibles, vous y trouverez des exercices interessants et amusants a faire (c'est le prof ici qui parle) afin de mieux definir votre attitude par rapport a l'argent. Vous y decouvrirez aussi pourquoi les plus riches de la Terre s'enrichissent, et ceci a l'aide de notions de base tra]s simples ! Le bonheur, la richesse, la sante, la serenite et la satisfaction sont a la portee de votre main. Enfin, ce livre contient 25 magnifiques photos inspirantes et des graphiques de l'auteure qui comme des pauses rafraichissantes vous aideront a mediter et a reflechir sur le texte que vous venez de lire.
Download or read book Small States in Multilateral Economic Negotiations written by Amrita Narlikar and published by Routledge. This book was released on 2016-04-08 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the puzzle, Can David take on Goliath in multilateral economic negotiations, and if so, then under what conditions? The question of how the weak bargain with the strong in international politics is exciting theoretically and empirically. In a world of ever-increasing interdependence, and also a time of economic crisis, it acquires even greater significance. With the help of issue-specific case studies, the volume offers new insights into the vulnerabilities that small states face in multilateral economic negotiations, and also mechanisms whereby these weaknesses might be overcome and even used as an advantage. The attention that this volume pays to questions of smallness and negotiation allow it to address a long-standing problem of international politics. The case studies, which cover monetary, financial, trade, and climate change negotiations, ensure a unique and valuable topicality to the volume. This book was published as a special issue of The Round Table.
Download or read book Legalizing Theft written by Alain Deneault and published by Fernwood Publishing. This book was released on 2018-06-11T00:00:00Z with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: When our infrastructures deteriorate, when social benefits are frozen, when our living conditions are precarious, it is because of tax havens. A source of growing inequalities and colossal tax losses, the use of tax havens by large corporations and wealthy individuals explains the increasingly popular austerity policies of governments in the West. With formidable efficacy and clarity, and in the wake of the Paradise Papers leak, Alain Deneault raises the political questions behind of this legalized theft: What are the consequences of tax havens? How do we counter the private sovereignty thus conferred on the powerful? As taxpayers shoulder the social and financial burdens while corporations hide billions in off-shore tax havens, Deneault identifies the urgent need to put an end to this legalized theft.
Download or read book Acc l rer la r duction de la pauvret en Afrique written by Kathleen Beegle and published by World Bank Publications. This book was released on 2019-10-09 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le redressement de l’Afrique subsaharienne a été spectaculaire au cours des deux dernières décennies. Après de nombreuses années de déclin, l’économie du continent a commencé à reprendre de la vigueur au milieu des années 90. Grâce à cette croissance macroéconomique, la santé de la population s’est améliorée, le nombre des jeunes fréquentant l’école a augmenté, et le taux d'extrême pauvreté a diminué de 54 % en 1990 à 41 % en 2015. La région a connu moins de conflits (en dépit de ceux qui couvent dans certains pays et du nombre inquiétant des personnes déplacées), un élargissement des libertés politiques et sociales, et des progrès dans l’égalité hommes-femmes. Malgré ces avancées, les défis sont énormes. La croissance économique a ralenti au cours des dernières années. Les taux de pauvreté affichés dans de nombreux pays sont les plus élevés du monde. Et la croissance démographique africaine provoque une augmentation du nombre des pauvres du continent. Au niveau mondial, on assiste à un déplacement de la pauvreté de l'Asie du Sud vers l'Afrique. La stabilité et la croissance macroéconomiques sont certes des composantes essentielles de la réduction de la pauvreté et de l’amélioration du bien-être, mais elles ne sont pas suffisantes. Ce rapport explore les points d’entrée critiques et les domaines d’action prioritaires pour l’accélération de la réduction de la pauvreté en Afrique. Au-delà de la stabilité et de la croissance macroéconomiques, il cherche à savoir ce qui peut encore être fait et à identifier les points sur lesquels les décideurs devraient se concentrer pour réduire la pauvreté. Un agenda des politiques favorable aux pauvres requiert de la croissance aux endroits où ceux-ci vivent et travaillent, ainsi que de s’attaquer aux nombreux risques auxquels les ménages sont exposés. En conséquence de quoi, le présent rapport a ajouté une optique « emplois » à son travail. Il met carrément l’accent sur la productivité et les moyens de subsistance des pauvres et des personnes vulnérables, autrement dit sur ce qui est nécessaire pour accroître leurs revenus. Il s’attache enfin à la manière de financer l’agenda de lutte contre la pauvreté et de développement.
Download or read book Taxation and Development A Comparative Study written by Karen B. Brown and published by Springer. This book was released on 2017-01-16 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Download or read book Bill Gates Pay Your Fair Share of Taxes Like We Do written by Brigitte Alepin and published by James Lorimer & Company. This book was released on 2012-03-28 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bill Gates and other wealthy individuals around the world do pay taxes--but usually at rates far below what most taxpayers pay. As Warren Buffet says, his secretary pays a higher tax rate than he does on his multi-million dollar income. And most big corporations have mastered the art of paying next to nothing in taxes. Many experts and financial journalists dismiss the idea that higher taxes for rich people and large corporations would make a difference to government revenues. Even Bill Gates's personal fortune wouldn't make a dent in the huge US government deficit. But Harvard-trained economist and tax expert Brigitte Alepin has a different point of view. Relying on her in-depth knowledge of tax systems in Canada, the US, France, and elsewhere, Alepin provides a behind-the-scenes explanation of what has happened to create a massive gap in government revenues. Over the last twenty years, large corporations, the super-rich, and private foundations have found many ways and means to avoid being taxed. This black hole in government revenues-found in virtually every country-accounts for trillions of dollars in lost revenue every year. As Alepin demonstrates using data drawn from leading international organizations, those missing trillions would go a long way towards allowing the world's governments to balance their books. Collecting taxes from big corporations and the super-rich cannot be done by any one country alone. But with governments of all political stripes facing this common problem, there are concrete steps they can take together to address it. Ensuring that wealthy individuals and corporations pay their fair share in taxes would not result in ruinously high rates. Instead, it would mean that the super-rich and corporations would pay their fair share of taxes at rates that would reflect their true ability to pay. Brigitte Alepin shows how a fair tax system for Bill Gates and for the world's richest individuals and corporations can be the answer to the financial crisis the world faces today.
Download or read book From the Far Right to the Mainstream written by Humayun Ansari and published by Campus Verlag. This book was released on 2012-04-19 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: Der Einfluss islamfeindlicher Strömungen und Parteien ist unübersehbar. Er zeigte sich bereits vor 9/11 und der Affäre um die Mohammed-Karikaturen. Doch wo hat diese Entwicklung ihren Ursprung und mit welcher Dynamik hat sie sich verbreitet? Anhand von Fallbeispielen aus Großbritannien, Österreich, Deutschland, Frankreich, Dänemark und den USA zeichnen die Beiträger nach, wie islamophobe Diskurse von den politisch rechten Rändern Eingang in die Mitte der Gesellschaft fanden. Deutlich wird: Medien und Politiker spielen eine entscheidende Rolle in diesem Prozess.
Download or read book A Comparative Look at Regulation of Corporate Tax Avoidance written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-10 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.
Download or read book Tax Havens written by Ronen Palan and published by Cornell University Press. This book was released on 2013-02-01 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance. In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial system-their history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealth-the equivalent of the annual U.S. Gross National Product-and serving as the legal home of two million corporate entities and half of all international lending banks, tax havens also skew the distribution of globalization's costs and benefits to the detriment of developing economies. The first comprehensive account of these entities, this book challenges much of the conventional wisdom about tax havens. The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of individuals, organizations, and countries. They have become among the most powerful instruments of globalization, one of the principal causes of global financial instability, and one of the large political issues of our times.
Download or read book Coordination and Cooperation written by Brigitte Alepin and published by Kluwer Law International B.V.. This book was released on 2021-11-25 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.
Download or read book Tax Evasion and Tax Havens since the Nineteenth Century written by Sébastien Guex and published by Springer Nature. This book was released on 2023-04-18 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collective book offers a panorama of the history of tax evasion, tax avoidance and tax havens from the nineteenth century to the present day, based on the latest research in contemporary history. It aims to show that this phenomenon is at the heart of global capitalism, partly as a response of the ruling classes to the rise of progressive taxation, but for other reasons too: notably the development of a powerful tax evasion and avoidance industry in different countries. The book argues that tax competition between states has stimulated the development of tax havens. It discusses the notion of the ‘tax haven’ and proposes a more rigorous concept - that of the ‘tax predator’. Finally, the book sheds light on the socio-political conflicts that have developed around tax evasion and the way in which states have fought against or tolerated the phenomenon.
