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Rapport Dinformation Sur La Lutte Contre Les Paradis Fiscaux
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Author : Publisher :Assemblée nationale ISBN 13 : Total Pages :241 pages Book Rating :4./5 ( download)
Download or read book written by and published by Assemblée nationale. This book was released on with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxation and Development - A Comparative Study by : Karen B. Brown
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.
Book Synopsis Annuaire Europeen 1999/European Yearbook 1999 by : Francis Rosenstiel
Download or read book Annuaire Europeen 1999/European Yearbook 1999 written by Francis Rosenstiel and published by Martinus Nijhoff Publishers. This book was released on 2001-08-01 with total page 1352 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "European Yearbook" promotes the scientific study of nineteen European supranational organisations and the Organisation for Economic Co-operation and Development (OECD). Each volume contains a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date chart providing a clear overview of the member states of each organisation. Each volume contains a comprehensive bibliography covering the year's relevant publications. This is an indispensable work of reference for anyone dealing with the European institutions.
Book Synopsis Bulletin for International Fiscal Documentation by : International Bureau of Fiscal Documentation
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1980 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Freedom of Expression by : Josep Casadevall
Download or read book Freedom of Expression written by Josep Casadevall and published by Council of Europe. This book was released on 2012-01-01 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Freedom of expression is one of the cornerstones of all democratic systems. Without it ideas about how to protect the common good in our societies would be impoverished. A marketplace of ideas is essential for democracy to thrive. It is for this reason that the European Court of Human Rights attaches such importance to political discourse as well as to speech and other forms of expression that may shock and offend. Yet such freedom may clash with other rights such as the right to privacy, the right to a good reputation. It may even conflict with the need to protect public order or morals. Societies require pluralism if they are to grow yet democracy also seeks to limit extreme forms of speech that preach hate and advocate violence. But are such restrictions on free speech legitimate and by what criteria are we to judge their necessity?We rely on journalists to report accurately the controversies of the day and protect their right not to reveal sources. They also enjoy a broad right of fair comment. But we expect them to be responsible in their factual reporting, to check their sources and to have regard to the need to observe some degree of restraint when reporting or commenting on matters that affect the rights of others. But is it legitimate to interfere with reporting that is in the public interest and how can the law promote responsible journalism?This collection of essays on freedom of expression contains contributions by distinguished judges and lawyers from many varied backgrounds that explore these themes with a critical eye. The book seeks to honour Sir Nicolas Bratza, President of the European Court of Human Rights, for his outstanding contribution, as a jurist and leading judicial figure, to the protection of human rights in Europe.
Download or read book On the Take written by Lindy Muzila and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite broad international recognition of the criminalization of illicit enrichment, it has not been universally accepted as an anti-corruption measure. Instead, criminalization of illicit enrichment continues to generate extensive debate and controversy. Against this background, this volume aims to provide an analysis of how illicit enrichment works, and attempts to shed light on any contributions that it has made to the fight against corruption and the recovery of stolen assets. Rather than delving into the theoretical and academic debates around illicit enrichment, this study focuses primarily on the analysis of current practice, case law, and existing literature to offer a new perspective to the on-going discussions. More specifically, the volume addresses the legal framework upon which the concept of illicit enrichment rests, and the resulting policy implications of that legal framework. It also focuses on illicit enrichment as an anti-corruption mechanism, from its roots as a response to the problems inherent to prosecutions involving corruption, to an examination of elements and inchoate offenses relating to illicit enrichment under international conventions. It examines illicit enrichment jurisprudence in the global context. An extensive survey was carried out to determine the countries where the offense exists, what form it takes, how often it is used, and for countries where it doesn't, what other measures are used in its place. The authors neither recommend nor oppose the adoption of illicit enrichment provisions, but rather aim to assist jurisdictions considering such steps by highlighting key questions that might arise during implementation, including how the offense is defined and enforced domestically by States. Similarly, the authors do not endorse nor criticize any practice carried out by States in the implementation of the criminalization of illicit enrichment. Ultimately, it is also hoped that this study provides a basis for further discussion amongst policy makers and practitioners, and fuels upcoming discussions by the Conference of State parties of the UNCAC and its Working Groups
Download or read book Last Falls written by Terence DEN HOED and published by Lulu.com. This book was released on 2015-12-31 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essay about political fiction, popular musical biography, psychological reflection and, in the final chapter, ""A dead-end universe,"" science-fiction, pushes the limits of fiction and makes in the field of literary essays, whose territory is always characterized by terminology problems, at the edge of pure concepts, which are to be found in other essays that aren't expressly apparent here: philosophical essays. One thread that runs through these complementary chapters as tree models is that related approaches create the unity of this essay around high standards, individualism, intellectual rigor and disillusionment. The Last Falls metaphor, explaining the title of the work, is reflected in incomplete elements of truth, which exist in many areas and condemn the exercise undertaken to synthetize information to certain failure.
Book Synopsis Taxation, the State and Society by : Marc Leroy
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.
Book Synopsis Rapport d'information sur la lutte contre les paradis fiscaux by : Alain Bocquet
Download or read book Rapport d'information sur la lutte contre les paradis fiscaux written by Alain Bocquet and published by Assemblée nationale. This book was released on 2013-10-09 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les paradis fiscaux cachent un enfer : l’évasion fiscale, la fraude organisée, le blanchiment d’argent, détruisent la saine concurrence entre les entreprises, font le lit du dumping social, bafouent l’égalité devant l’impôt et vident les caisses des Etats. Chaque année, la France est ainsi délestée de 60 à 80 milliards d’euros dont une trentaine du fait des fraudes à la TVA. Le présent rapport expose comment des escrocs soutirent chaque année des milliards à l’Etat français, comment l’argent des grandes fortunes, des entreprises et des mafias se mêle dans des circuits opaques d’évasion, de fraude et de blanchiment en jouant des failles des lois et des accords internationaux. Face à cette industrie mondialisée et organisée comme une machine de guerre, l’impuissance publique est patente, notamment en France. Evidemment, notre pays seul ne viendra pas à bout des paradis fiscaux, ni des secrets bancaires et structures écrans qui les nourrissent. Des mesures fermes s’imposent à l’échelle internationale. Quant à l’Union européenne, elle ne pourra plus longtemps laisser prospérer en son sein des Etats membres qui pratiquent le dumping fiscal et social, sans risquer d’imploser. Il est nécessaire que des pays comme la France ou l’Allemagne prennent la tête d’une action dénuée de complaisance pour aller vers une harmonisation. Enfin, la France doit faire de la lutte contre la fraude fiscale une grande cause nationale. Notre pays doit sans délai rattraper le retard accumulé par rapport à d’autres pays comparables et se doter des moyens à la hauteur de l’enjeu. La situation impose de passer des paroles aux actes.
Book Synopsis Documents, Working Papers - Council of Europe, Parliamentary Assembly by : Council of Europe. Parliamentary Assembly
Download or read book Documents, Working Papers - Council of Europe, Parliamentary Assembly written by Council of Europe. Parliamentary Assembly and published by . This book was released on 1978 with total page 684 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Property and Dispossession by : Allan Greer
Download or read book Property and Dispossession written by Allan Greer and published by Cambridge University Press. This book was released on 2018-01-11 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offers a new reading of the history of the colonization of North America and the dispossession of its indigenous peoples.
Book Synopsis African Conflicts and Informal Power by : Mats Utas
Download or read book African Conflicts and Informal Power written by Mats Utas and published by Zed Books Ltd.. This book was released on 2012-09-13 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the aftermath of an armed conflict in Africa, the international community both produces and demands from local partners a variety of blueprints for reconstructing state and society. The aim is to re-formalize the state after what is viewed as a period of fragmentation. In reality, African economies and polities are very much informal in character, with informal actors, including so-called Big Men, often using their positions in the formal structure as a means to reach their own goals. Through a variety of in-depth case studies, including the DRC, Sierra Leone and Liberia, this comprehensive volume shows how important informal political and economic networks are in many of the continent’s conflict areas. Moreover, it demonstrates that without a proper understanding of the impact of these networks, attempts to formalize African states, particularly those emerging from wars, will be in vain.
Book Synopsis Science and Empires by : P. Petitjean
Download or read book Science and Empires written by P. Petitjean and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: SCIENCE AND EMPIRES: FROM THE INTERNATIONAL COLLOQUIUM TO THE BOOK Patrick PETITJEAN, Catherine JAMI and Anne Marie MOULIN The International Colloquium "Science and Empires - Historical Studies about Scientific De velopment and European Expansion" is the product of an International Colloquium, "Sciences and Empires - A Comparative History of Scien tific Exchanges: European Expansion and Scientific Development in Asian, African, American and Oceanian Countries". Organized by the REHSEIS group (Research on Epistemology and History of Exact Sciences and Scientific Institutions) of CNRS (National Center for Scientific Research), the colloquium was held from 3 to 6 April 1990 in the UNESCO building in Paris. This colloquium was an idea of Professor Roshdi Rashed who initiated this field of studies in France some years ago, and proposed "Sciences and Empires" as one of the main research programmes for the The project to organize such a colloquium was a bit REHSEIS group. of a gamble. Its subject, reflected in the title "Sciences and Empires", is not a currently-accepted sub-discipline of the history of science; rather, it refers to a set of questions which found autonomy only recently. The terminology was strongly debated by the participants and, as is frequently suggested in this book, awaits fuller clarification.
Download or read book Mondes en développement written by and published by . This book was released on 2005 with total page 636 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Philosophy in a Time of Terror by : Giovanna Borradori
Download or read book Philosophy in a Time of Terror written by Giovanna Borradori and published by University of Chicago Press. This book was released on 2013-05-28 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: The idea for Philosophy in a Time of Terror was born hours after the attacks on 9/11 and was realized just weeks later when Giovanna Borradori sat down with Jürgen Habermas and Jacques Derrida in New York City, in separate interviews, to evaluate the significance of the most destructive terrorist act ever perpetrated. This book marks an unprecedented encounter between two of the most influential thinkers of our age as here, for the first time, Habermas and Derrida overcome their mutual antagonism and agree to appear side by side. As the two philosophers disassemble and reassemble what we think we know about terrorism, they break from the familiar social and political rhetoric increasingly polarized between good and evil. In this process, we watch two of the greatest intellects of the century at work.
Book Synopsis UNESCO General History of Africa, Vol. I, Abridged Edition by : Jacqueline Ki-Zerbo
Download or read book UNESCO General History of Africa, Vol. I, Abridged Edition written by Jacqueline Ki-Zerbo and published by Univ of California Press. This book was released on 1990 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This volume covers the period from the end of the Neolithic era to the beginning of the seventh century of our era. This lengthy period includes the civilization of Ancient Egypt, the history of Nubia, Ethiopia, North Africa and the Sahara, as well as of the other regions of the continent and its islands."--Publisher's description
Book Synopsis Le Pacifique Sud by : Frédéric Angleviel
Download or read book Le Pacifique Sud written by Frédéric Angleviel and published by Presses Univ de Bordeaux. This book was released on 1991 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: