Academic literature on the topic 'Secret fiscal'
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Journal articles on the topic "Secret fiscal":
Ferrari, Sébastien. "Les mythes de la publicité et du secret à l’épreuve de la transparence en droit fiscal." Gestion & Finances Publiques, no. 1 (January 2021): 91–97. http://dx.doi.org/10.3166/gfp.2021.1.014.
Lareau, André. "Réflexions sur la passivité du législateur en matière de fiscalité internationale." Les Cahiers de droit 41, no. 3 (April 12, 2005): 591–617. http://dx.doi.org/10.7202/043616ar.
Ciocanea, Bianca Cristina, Ioan Cosmin Piţu, Paraschiva Mihaela Luca, and Dragoş Mihai Ungureanu. "Optimisation through offshore – between reality and legality." MATEC Web of Conferences 342 (2021): 08009. http://dx.doi.org/10.1051/matecconf/202134208009.
BONNEY, RICHARD. "‘LE SECRET DE LEURS FAMILLES’: THE FISCAL AND SOCIAL LIMITS OF LOUIS XIV'S DIXIÈEME." French History 7, no. 4 (1993): 383–416. http://dx.doi.org/10.1093/fh/7.4.383.
Osterkamp, Jana. "Gefühlshaushalt in Mähren: Leistungsverwaltung, Landesschulden und Loyalitäten nach 1905." Administory 3, no. 1 (December 31, 2018): 185–200. http://dx.doi.org/10.2478/adhi-2018-0043.
Sidorenko, O. V. "Administrative and Legal Principles of Interaction of Customs Posts of the State Fiscal Service of Ukraine with Other State Authorities and Citizens of Ukraine." Bulletin of Kharkiv National University of Internal Affairs 87, no. 4 (December 22, 2019): 152–61. http://dx.doi.org/10.32631/v.2019.4.15.
Balaeva, Diana A., Alina A. Bekoeva, Lolita K. Bolatova, and Anna M. Galavanova. "INDIVIDUALS INCOME TAX: ECONOMIC NATURE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3/1, no. 144 (2024): 106–11. http://dx.doi.org/10.36871/ek.up.p.r.2024.03.01.012.
Upchurch, Martin. "Institutional Transference and Changing Workplace Relations in Post Unification East Germany: A Case Study of Secondary Education Teachers." Work, Employment and Society 12, no. 2 (June 1998): 195–218. http://dx.doi.org/10.1177/0950017098122001.
Padilla Sanabria, Lizbeth Xóchitl, and Analía Soledad Márquez. "Reseña sobre el libro titulado “Acceso a la información pública y secreto fiscal” de Agustina O’Donnell." Revista Científica 2, no. 2 (July 31, 2023): 1. http://dx.doi.org/10.30972/rcd.226763.
Marulanda Otálvaro, Hugo, and Liliana Heredia Rodríguez. "Paraísos fiscales: una línea de contradicción entre la formalidad y la materialidad." Revista de Derecho Fiscal, no. 8 (June 30, 2016): 131. http://dx.doi.org/10.18601/16926722.n8.10.
Dissertations / Theses on the topic "Secret fiscal":
Pilotin, Jennyfer. "Le secret en matière fiscale." Electronic Thesis or Diss., Paris 8, 2020. http://www.theses.fr/2020PA080050.
In tax matters, the current trend shows a push for more transparency, in the expanse of any form of secrecy. The latter is, in fact, quite often frowned upon, not only by the taxpayers, for whom it reflects a concealment of vital information for the computing and the recovering of taxes, but also by the tax administration itself, which is enfolded in an historical tradition of secrecy since the Ancien Régime. Secrecy is an impediment to this quest of transparency, which is displayed by tax policies initiated by the States for diverse reasons: establishing a virtuous process of transforming societies, regulating tax competition or tackling fraud and tax evasion. Although of negative connotation, secrecy is an invaluable tool for safe-guarding both private and public interests. Nowadays, however, it is quite undermined by the law, despite having the benefit of dampening down the excesses of transparency, materialised by more and more recent disclosure obligations. Those are enforced upon both taxpayers and third parties such as lawyers or doctors, whilst some of them follow a code of conduct based around secrecy and client privileges. The lifting of secrecy at the benefit of tax administrations is indicative of the unbalance of their relations, equally heightened by the development of new information and communication technologies. This study propounds a definition of secrecy in tax matters and analyses its legal aspects
Dutel, Hervé. "Le secret bancaire et les pouvoirs d'investigation de l'administration fiscale : étude de droit comparé : France Belgique Luxembourg." Aix-Marseille 3, 2003. http://www.theses.fr/2003AIX32044.
Bank data offer a particular fiscal interest. There appears a conflict between kank secrecy, a concept which takes part in the protection of private life, and investigative powers of the Inland Revenue which aim at enforcing the principle of equality before taxation by fighting against tax evasion. The solution to this conflict, ie the scope of the removal of bank secrecy, is precisely the aim of this study of comparative fiscal law. First this analysis deals with the opposition of secrecy to the common law investigative powers of the tax authorities, ie essentially their right to communicate information. Then, it compares secrecy with the autorities'special investiogative powers (fiscal searches and international cooperation measures) which are of interest for the fight against the most serious and complex tax evasion cases. Three different views of the fiscal removal of bank secrecy thus arise, views are gradual and proper to each State studied
Sheppard, Castillo Karen. "Fatca and its key provisions and the issues of its application in Peru." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116228.
Como respuesta al recurrente problema de evasión fiscal internacional, el Congreso de los Estados Unidos emitió la Ley de CumplimientoTributario de Cuentas Extranjeras (Foreign Acccount Tax Compliance Act, comúnmente conocida por sus siglas Fatca). Dicha ley tiene por objeto promover el cumplimiento tributario de ciudadanos y residentes de Estados Unidos que son titulares de cuentas bancarias en el exterior, dado su sistema fiscal basado en residencia y ciudadanía. A través de Fatca, se invita a las entidades financieras locales a suscribir un acuerdo con la Administración tributaria de Estados Unidos, mediante el cual se comprometan a brindar información acerca de las cuentas cuyos titulares son ciudadanos o residentes de dicho país bajo apercibimiento de sanción. La aplicación de esta norma en nuestro paísgenera muchas preguntas relativas a su naturaleza, su extraterritorialidad, su vulneración del derecho bancario, civil y penal, y demás aristas. Su inminente aplicación, el 1 de julio de 2014, genera un clima de especial interés a la espera de un pronunciamiento oficial de las autoridades locales. Definitivamente, la importancia de Fatca reside en que marca una nueva etapa respecto de los anteriores sistemas de intercambio de información que podría revolucionar la forma de administrar los impuestos.
Burger, Jonathan. "Les délits pénaux fiscaux : une mise en perspective des droits français, luxembourgeois et internationaux." Thesis, Nancy 2, 2011. http://www.theses.fr/2011NAN20002/document.
The thesis consists in an analysis of the criminal tax frauds between the French, Luxembourg and international tax laws. The comparison of the national French laws and the national Luxembourg laws (First Title) is completed by a part in international law consisting to apprehend the phenomenon of tax fraud within the framework of the international legal assistance in criminal matters, and its potential international limitation in the Grand-Duchy of Luxembourg : the banking secrecy (Second Title).After having analysed the applicable national laws, the First Title of the thesis deals with the question of the criminal procedure applicable for criminal tax evasion and tax fraud before the criminal French and Luxembourg Courts.Due to the globalisation of the capital flows, criminal behaviour of tax payers became more and more complex, structured, and, in certain particular cases, organized as real factories of international tax fraud. The Second Title of the thesis is consequently dedicated to the analysis of international tax fraud and international legal assistance in criminal matters in the area of tax frauds. This second parts deals also with, within the scope of a French-Luxemburgish comparison, of the Luxembourg banking secrecy
Coulon, Édouard. "L'évasion fiscale : essai de construction d’une catégorie juridique." Electronic Thesis or Diss., Paris 2, 2021. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247226528.
The term "tax avoidance" has been very popular in the last few years as a result of journalistic revelations about " cases " or " scandals ". The vitality of this term should not obscure the fact that this term also has a legal scope. It is widely employed by the different sources of law or by their commentators, but it has not yet received a uniformly shared definition. On the contrary, it suffers from a certain of confusion with other expressions often used in connection or mixed with it, such as "tax evasion" or "tax planification". However, the struggle against "tax avoidance" is expressly used as a purpose pursued by legal rules and in certain decisions of the Constitutional Council.Among all law' sources that use this term, we have tried to establish a certain coherence to bring out different elements of its definition. Tax avoidance appears to be a formally legal behavior, but motivated by a predominant tax intention, i.e. accomplished with the aim of obtaining a tax gain by means of an artificial operation, and carried out for a purpose contrary to the intention of the author of the abused text or to the principles of public tax order. This definition allows us to consider a distinction between this notion and the notions of tax planification and tax evasion. However, this definition is awaiting change of the tax law whose litigation tends to be held more and more in front of the criminal judge
Eggli, Shlain Caroline. "Régulation de la finance globale : la concurrence fiscale dommageable et le secret bancaire suisse /." [S.l.] : [s.n.], 2007. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000256303.
Talbioui, Adile. "Enjeux et conséquences de l'application de la directive européenne sur la fiscalité de l'épargne au Luxembourg." Thesis, Aix-Marseille, 2012. http://www.theses.fr/2012AIXM1109/document.
Abdelhamid, Reda. "Le secret bancaire : étude de droit comparé France-Égypte." Rennes 1, 1989. http://www.theses.fr/1989REN11004.
Garcia, Elda. "Contribution à l'analyse de la notion de patrimoine privé en droit fiscal." Paris 13, 2011. http://scbd-sto.univ-paris13.fr/secure/ederasme_th_2011_garcia.pdf.
Is the “heritage” (capital, fortune) a “legal universality” in tax law? The answer is negative. The conditions are not filled, the taxpayer properties are not considered as a whole by the tax institutions. The tax law does not define the term of "heritage" (capital, fortune). The absence of the notion of ‘heritage’ defined as a legal universality in tax law has consequences on the characteristics of the patrimonial legislation, and the heritages of families. The patrimonial legislation is fragmented, sometimes inconsistent and the concentration of the heritages continues. How to explain the absence of notion of heritage in tax law? The imposition of the properties is the result of the historic evolution, the taxes are only modified when money are necessary by making punctual modifications. In the XXth century the tax also becomes an instrument of the politics. Nevertheless, the non-existence of the notion of heritage can not only be explained by the reasons given by the legislator during the modification of a text. It is the social strengths, in the sense given by Ripert, which are the origin of the legislation. But there are many social strengths, some of them are imposed and reject therefore the possibility of excessive taxes of all the belongings of a tax payer
Keufak, Tameze Hugues Magloire. "Flux internationaux de capitaux et secret bancaire." Thesis, Clermont-Ferrand 1, 2013. http://www.theses.fr/2013CLF10404.
The regulation of the international flows of fund by a number of scattered and varied legislations modifies considerably the notion of the bank secrecy. One of the fundamental characteristics of this upheaval is that it establishes links between the various operators who intervene in the contract. The control of this operation urges States to mutualize their efforts and to put itself together to defend their respective financial interests through the fight against the illicit capital flows. Besides, the defense of these financial interest conduct unmistakably the substancial redefining of the banker on one hand, in particular the way it perceives the relation with the clientele, of collects and of exchanges information, as well as the cooperation with the public authorities and control internal and international. On the other hand, we note because of this extension of missions of the banker, an extension of the penal risks towards him
Books on the topic "Secret fiscal":
Lipsey, David. The secret Treasury. London: Viking, 2000.
Zaki, Myret. Le secret bancaire est mort, vive l'évasion fiscale. Lausanne: Favre, 2010.
Pla, Issa Luna. Transparencia, acceso a la información tributaria y el secreto fiscal: Desafíos en México. México, D. F: Instituto Federal de Acceso a la Información y protección de Datos, 2010.
Jacks, Evelyn. Tax secrets for tough times. Toronto: McGraw-Hill Ryerson, 2002.
Voth, David M. The 10 secrets Revenue Canada doesn't want you to know. Saskatoon: Liberty House Pub., 2002.
Voth, David M. The 10 secrets Revenue Canada doesn't want you to know. Saskatoon, Sask: Voth Publications, 1996.
Nuadje, Thomas Kameugne. Braver le contentieux fiscal: Les secrets de la réussite : ouvrage professionnel avec des cas pratiques de contentieux fiscal allant de la phase administrative jusqu'à la Cour suprême. [Yaoundé]: Édition Réussir, 2010.
Coben, Harlan. El bosque. 2nd ed. Barcelona: RBA Libros, 2008.
Gianfelici, Enrico. Il segreto bancario: Norme civili, penali e fiscali : gli obblighi delle banche, limiti al dovere della riservatezza, gli illeciti tributari, antiriciclaggio, normativa vigente, orientamenti giurisprudenziali, formulario. Milano: Giuffrè, 1996.
Lipsey, David. Secret Treasury. Penguin Books, Limited, 2000.
Book chapters on the topic "Secret fiscal":
Sinfield, Adrian. "Fiscal welfare and tax expenditures." In Taxation and Social Policy, edited by Andy Lymer, Margaret May, and Adrian Sinfield, 46–66. Policy Press, 2023. http://dx.doi.org/10.1332/policypress/9781447364177.003.0004.
Moore, Mick. "Death without Taxes Democracy, State Capacity, and Aid Dependence in the Fourth World." In The Democratic Developmental State, 84–121. Oxford University PressOxford, 1998. http://dx.doi.org/10.1093/oso/9780198293828.003.0004.
"Secret and Stillborn: A Dutch Fiscal Bill from 1947 to Protect Both Nature and Monuments on Dutch Estates." In Navigating History: Economy, Society, Knowledge, and Nature, 298–316. BRILL, 2017. http://dx.doi.org/10.1163/9789004381568_015.
Janský, Petr, Andres Knobel, Markus Meinzer, Tereza Palanská, and Miroslav Palanský. "Country-by-Country Reporting and Other Financial Transparency Measures Affecting the European Union." In Combating Fiscal Fraud and Empowering Regulators, 132–57. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198854722.003.0008.
Enbaby, Hoda El, and Hoda Selim. "Fiscal Outcomes in Bahrain." In Institutions and Macroeconomic Policies in Resource-Rich Arab Economies, 329–55. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198822226.003.0011.
Unger, Brigitte, Lucia Rossel, and Joras Ferwerda. "Conclusions." In Combating Fiscal Fraud and Empowering Regulators, 311–30. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198854722.003.0015.
Hood, Christopher, Maia King, Iain McLean, and Barbara Maria Piotrowska. "Public Spending by Other Means?" In The Way the Money Goes, 63–86. Oxford University PressOxford, 2023. http://dx.doi.org/10.1093/oso/9780198865087.003.0004.
Soto, Raimundo. "Fiscal Institutions and Macroeconomic Management in the United Arab Emirates." In Institutions and Macroeconomic Policies in Resource-Rich Arab Economies, 356–426. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198822226.003.0012.
Riet, Ad van. "The ECB in the New Normal." In The New European Central Bank: Taking Stock and Looking Ahead, 340–58. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780198871231.003.0014.
Posecznick, Alex. "How to Sell Hope and Mobility." In Selling Hope and College. Cornell University Press, 2017. http://dx.doi.org/10.7591/cornell/9781501707582.003.0003.
Conference papers on the topic "Secret fiscal":
Proca, Rodica. "The evolution of the impact of the consequences of the crises on the budgetary-fiscal indicators at national level." In Simpozion stiintific al tinerilor cercetatori, editia 20. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/9789975359047.04.
Sasoni, A. H. "FISCAL Optimizations to Achieve a Win-Win Gross Split Production Sharing Contract on Deep-Water Study Case Project." In Indonesian Petroleum Association 44th Annual Convention and Exhibition. Indonesian Petroleum Association, 2021. http://dx.doi.org/10.29118/ipa21-bc-16.
David, B. A. A., and M. N. N. Manswell. "The Critical Role of HSSE Management and its Impact on Productivity and Corporate Social Responsibility's (CSR's) Mandate and Influence on Trinidad& Tobago's Energy Sector." In SPE Energy Resources Conference. SPE, 2014. http://dx.doi.org/10.2118/spe-169985-ms.
CRISTACHE, Nicoleta, Oana PRICOPOAIA, and Andreea Valentina BUȘILĂ. "THE IMPACT OF DIGITALIZATION ON STARTUPS IN THE SOUTH-EAST REGION OF ROMANIA." In International Management Conference. Editura ASE, 2023. http://dx.doi.org/10.24818/imc/2022/01.07.
Petrović, Dragana. "RELATIVIZACIJA NEGATIVNOG STAVA O PORESKIM RAJEVIMA." In XV Majsko savetovanje: Sloboda pružanja usluga i pravna sigurnost. University of Kragujevac, Faculty of Law, 2019. http://dx.doi.org/10.46793/xvmajsko.1033p.
Stoean, Tania. "REQUIREMENTS OVER THE PROJECTION OF A SOFTWARE TECHNOLOGY DESIGNED TO TRAIN THE YOUNG ENTREPRENEURS IN ROMANIA." In eLSE 2013. Carol I National Defence University Publishing House, 2013. http://dx.doi.org/10.12753/2066-026x-13-065.
Oni, Babatunde. "Addressing the Socio-Economic Concerns of the Niger Delta Host Communities Through Local Content Policy; the Impact of Nigerias Local Participation Policy on Her Investment Climate." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/207210-ms.
Reports on the topic "Secret fiscal":
De Michele, Roberto. Esta guía ofrece un resumen de las políticas de integridad y transparencia que actualmente se están implementando en América Latina y el Caribe. El Banco Interamericano de Desarrollo (BID) ha financiado muchos de estos esfuerzos como parte de su misión de promover el estado de derecho, el fortalecimiento institucional y la confianza. En particular, el BID apoya a los sectores público y privado en la adopción reformas alineadas con estándares internacionales de transparencia e integridad en áreas como el lavado de activos, la integridad del sector público, la transparencia fiscal, las compras públicas y la eliminación del secreto bancario. El BID impulsa leyes y regulaciones técnicamente sanas que aseguren la simplificación administrativa y la transparencia en las decisiones públicas al mismo tiempo que busca apalancar el uso de tecnologías digitales. Inter-American Development Bank, December 2021. http://dx.doi.org/10.18235/0003821.
Templado, Ivana, and Daniel Artana. Análisis del impacto de la factura electrónica en Argentina. Inter-American Development Bank, January 2018. http://dx.doi.org/10.18235/0007189.
Carvalho, Joana, and Gerardo Reyes-Tagle. Risk Matrix and PPP Contract Standardization, Best Practice, and Gap Analysis in Brazil. Inter-American Development Bank, April 2022. http://dx.doi.org/10.18235/0004213.
van den Boogaard, Vanessa, Wilson Prichard, Rachel Beach, and Fariya Mohiuddin. Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone. Institute of Development Studies, November 2020. http://dx.doi.org/10.19088/ictd.2020.002.
Barreix, Alberto Daniel, Jerónimo Roca, and Fernando Velayos. Quo Vadis Income Tax?: Towards the PIT-CA. Inter-American Development Bank, November 2017. http://dx.doi.org/10.18235/0007979.
Kwon, Heeseo Rain, HeeAh Cho, Jongbok Kim, Sang Keon Lee, and Donju Lee. International Case Studies of Smart Cities: Songdo, Republic of Korea. Inter-American Development Bank, June 2016. http://dx.doi.org/10.18235/0007012.
Sobrac Elections 2022. Sociedade Brasileira de Acústica (Sobrac), December 2022. http://dx.doi.org/10.55753/aev.v37e54.207.