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Artykuły w czasopismach na temat "Gouvernance de la fiscalité internationale"
Raess, Pascal. "Fiscalité et gouvernance : rôle et impact de la coopération internationale au développement". Annuaire suisse de politique de développement, nr 26-2 (1.11.2007): 227–45. http://dx.doi.org/10.4000/aspd.153.
Pełny tekst źródłaDavoult, Nicole. "Fiscalité de crise ou crise de la fiscalité internationale ?" Gestion & Finances Publiques, nr 4 (lipiec 2021): 43–50. http://dx.doi.org/10.3166/gfp.2021.4.007.
Pełny tekst źródłaDavid, Cyrille. "Fiscalité internationale des produits financiers". Droit international privé : travaux du Comité français de droit international privé 11, nr 1991 (1994): 179–225. http://dx.doi.org/10.3406/tcfdi.1994.1034.
Pełny tekst źródłaAubin, Christian. "Fiscalité indirecte et spécialisation internationale". Revue française d'économie 9, nr 3 (1994): 3–22. http://dx.doi.org/10.3406/rfeco.1994.957.
Pełny tekst źródłaJames, Harold. "Démondialisation et gouvernance internationale". L Economie politique N° 77, nr 1 (2018): 8. http://dx.doi.org/10.3917/leco.077.0008.
Pełny tekst źródłaBadré, Bertrand, i Jean-Pierre Landau. "Une fiscalité internationale pour le développement ?" Politique étrangère 69, nr 3 (2004): 587–97. http://dx.doi.org/10.3406/polit.2004.1551.
Pełny tekst źródłade La Coste, Pierre. "La gouvernance internationale de l'Internet". Politique étrangère Automne, nr 3 (2006): 507. http://dx.doi.org/10.3917/pe.063.0507.
Pełny tekst źródłaLe Prestre, Philippe. "La gouvernance internationale de l’environnement". Études internationales 39, nr 2 (27.10.2008): 255–75. http://dx.doi.org/10.7202/019194ar.
Pełny tekst źródłaSilva, Brenno Birckholz da. "Lʼanalyse économétrique appliquée à la fiscalité internationale". Revista da Faculdade de Direito, Universidade de São Paulo 113 (8.04.2019): 447–70. http://dx.doi.org/10.11606/issn.2318-8235.v113i0p447-470.
Pełny tekst źródłaMalukisa Nkuku, Albert. "Gouvernance hybride des parkings publics à Lubumbashi : quand la fiscalité informelle supporte la fiscalité formelle". Canadian Journal of African Studies / Revue canadienne des études africaines 51, nr 2 (4.05.2017): 275–91. http://dx.doi.org/10.1080/00083968.2017.1307124.
Pełny tekst źródłaRozprawy doktorskie na temat "Gouvernance de la fiscalité internationale"
Koné, Drissa. "Fiscalité et Européanité : entre Coopération et Fédération : approche ethnosociologique de la gouvernance internationale, de l’identité et des territoires". Thesis, Rennes 2, 2012. http://www.theses.fr/2012REN20016.
Pełny tekst źródłaThe aims of out thesis is to highlight, from the study of German and Swiss federalism, the European Union model of governance which is made up of two ways of thinking: intergovernmentalism and federalism. We have emphasized how, through the financing of Nation-States and the consolidation of its model of governance, the European Union is trying to, on the one hand, transform politically, economically and from the perspective of its identity, its territorial space, and, on the other hand, to legitimate its influence on member States and citizens. Our analysis has confirmed that through interaction between European institutions and member States, through leaders and heads of State and Government’s actions, the impact of an “emerging cooperative federalism” is real; it has a role not only on the creation but also on the transformation of the European Union, shaping it in a particular way (the “Twenty-Seven”). Therefore, trying to bring answers to the “fears” of citizens in relation to the Nations-States inability to face issues and challenges brought by globalization, the European Union gives a new lease of life made up with the rise of a “mutual European identity”. The situation is reinforced by thecurrent context of the economical, financial and social worldwide crisis which has brought the European Union and its member States, despite their different views and perception of the “Europe Object”, to take a quantitative leap toward a “Federal Europe” prior to the emergence of a “Political Europe”
Dreyfus, Laurent. "Le renouveau de la fiscalité des entreprises à l'épreuve de l'internationalisation de l'économie". Electronic Thesis or Diss., Pau, 2023. http://www.theses.fr/2023PAUU2128.
Pełny tekst źródłaThe economy has become globalized and digitalized, particularly in the digital domain. The apprehension of this change by public and private actors was achieved through the construction of a new legal order which is the result of the permeability of the various national legal systems, of a dialogue of judges which translates a real dialogue Rights. While at the origin of the internal market an objective of efficiency dominated which resulted in negative integration, an objective of equity took place highlighting the problem of the distribution of taxation between the Member States.This new objective has reshuffled the cards of international and European taxation. It leaves room for regulation of which CSR and compliance are obvious manifestations in our law which take shape at the institutional level through control of the AAI (Competition Authority) and through the influence of soft law.The phenomenon of “legal chrysalidation” concerns significant precepts and offers new guarantees for taxpayers: a “metalegal” ethical rule in the process of being incorporated into the legal order. Hence the renewal of sources in tax law, the problem of relations between the tax judge and the new context already mentioned of tax regulation which disturbs the tax legal order, the erosion of the Kelsen pyramid this which leads to a new, murky and more complex tax order.Furthermore, we cannot make a company mobile between two Member States without taking an interest in tax law and company law. The study concerns the renewal of the sources of tax law but also the substantive law of the Union as well as the procedural law resulting from the dialogue of judges made possible thanks to the preliminary question. It should be remembered that the preliminary question makes it possible to discuss the interpretation or validity of the national standard applied to the taxpayer. Many French anti-abuse measures have been called into question when confronted with international tax conventions concluded with France or with European jurisprudence.The harmonization of these matters was carried out by law.Before initiating this reflection, it is necessary to note the competition between the legal systems of the Member States and note the relative attractiveness of the French territory in contract law and arbitration.Thus the process of Europeanization is both material and institutional. The influence of European case law is considerable. It reinforces the positions of the Commission and influences national courts.We are observing a relaxation of the national rule, an adaptation of the latter with business strategy, a necessary condition for revitalizing the market. This reflection is carried out in conjunction with a renewal of sources.Finally, it is a general reflection on the policy of Union law and more particularly on European competition policy
Cormier, Éric. "La fiscalité internationale de l'informatique". Montpellier 1, 1992. http://www.theses.fr/1992MON10043.
Pełny tekst źródłaAmbivalent taxable matter, the information processing defy the traditional categories of the international fiscal system. Especially, the software is continally at the limits of existing juridicals rules : tangible or intangible property, royaltie or patent right or also technical furnishings and licences fees. However, by reason of the gaining ground of financial costs of research and development the majority of states have, on one hand, chosen to keep up the information processing firms with many fiscal incitements, and in the other hand, define the acconting kind of invention and purchase in the expenses of the year's trading or in capital assets, in the firm's capital account. At the time of the marketing of international software transfers, the income is capable of being explain according two legals definitions : tscnical furnishings and licences fees, and when licences fees hold an another distinction is making by international conventions between the royaltie exempt system and the taxation at source of the patent right. New breach at the fiscal sovereignety, the information processing, through the influence of its multinational firms, and trough its diversity of marketing forms, compels states to work out and develop fiscal rules if not common at least harmonious
Pereira, da Silva-Hubler Daniele. "La fiscalité internationale des intérêts". Paris 1, 2007. http://www.theses.fr/2007PA010312.
Pełny tekst źródłaAbessolo, Serge Bertrand. "Eléments de fiscalité internationale des entreprises au Gabon". Paris 2, 1995. http://www.theses.fr/1995PA020054.
Pełny tekst źródłaThe characteristic feature of the economy of gabon is the predominance of the subsidiaries companies and similar dependent establishments of multinational firms, which are the most important taxpayers. The volume of import of goods and industrial equipment, and of the export of products from gabonese soil and products mind in gabon also provide important income coming from import duties. This paper will thus consider rules applicable to foreign firms established in gabon. The first set of rules that will be dealt with are those about their imposition of profit. They can be found in local tax law and in double tax treaties. The main principle on which these rules are based is "territoriality". Consequently, gabon uses the technique of "withholding tax", i. E. Tax deducted at source, especially when the foreign firm doesn't have any local permanent establishment. The second set of rules that will be exposed are those dealing with taxation of international trade. They have been modified since 1994 by tax and tariff refoem for members countries of the customs and economic union of central africa (u. D. E. A. C. ), and can be divided in two groups : the customs rules, as well for import as for export trade, and the principles of territoriality and destination with regards to value added tax since april 1995
Hublot, Guillaume. "L' optimisation en matière de fiscalité internationale des successions". Paris 1, 2004. http://www.theses.fr/2004PA010258.
Pełny tekst źródłaPerdrizot-Renault, Julien. "La théorie de la performance juridique : une application aux stock-options et aux attributions gratuites d’actions". Thesis, Paris 9, 2013. http://www.theses.fr/2013PA090065.
Pełny tekst źródłaToday’s unstable and unpredictable world, from a financial and a legal point of view, creates a new requirement, the performance. In this context, the company’s legal performance refers to its ability of develop legal resources and to connect it to other resources to reach its goals, especially strategic aims. Through our work, we attempt to extend this theory to individuals and to illustrate its contributions through an application to the stock-options and the free share awards legal schemes. Based on the assumption that the Law constitutes a tool for performance, we see the legal performance as the expression of the companies and individuals’ ability to secure and optimize their legal resources, capabilities and opportunities, in order to satisfy their strategic goals. Then, we convey the idea of a legal performance throughout two cumulative criteria: the legal certainty and the legal optimization
Ossa, Louis René. "Fiscalité des particuliers en Afrique subsaharienne et mobilité internationale des personnes". Thesis, Paris 1, 2017. http://www.theses.fr/2017PA01D083.
Pełny tekst źródłaIndividual taxation instruments in SSA are fundamentally premised on the principles o f: (I) territoriality, (II) extraterritoriality and (III) internationality. Despite a lot of radical changes largely driven by globalization these instruments of individual taxation have more or less remained the same. The principal actor in the tax function is the state whose being is based on the full recognition of the legal sovereignty of states. The state evokes an "international society vertebrate", where physical boundaries are both political and economic. They imply that the state has the means to control all economic activities within its territory, but also to effectively control imports and exports of both goods and services. The current international society has become "spineless" economically due to globalization. There is no doubt that this erosion of political and economic boundaries results in an increase in the mobility of individuals, as well as an increase in fraud and higher tax evasion. The principle of territoriality (that anchors the notion of tax residence or domicile for tax purposes) and the availability of income, sale of goods, or performance of a service (constituting the operative event) are not inherently challenged. The notion of taxation will always be linked to a political entity whether it is called a State or not, just as the mobilization of tax revenue will always depend on an event that creates tax obligation. On the one hand, what is at stake is operational incompleteness of territoriality in defining tax residence, and on the other hand the indiscernibility of certain transactions for triggering the calculation of due dates for certain taxes. These principles in face of globalization and societal development have their own challenges. Consequently, there is need to rethink their relevance in modern taxation to adapt them to changing times.In this context, it seems necessary to build a "new income tax system" which incorporates the legitimate aspirations of the political, economic, and social freedom of individuals. This new project begins with empowering the conceptual and administrative framework for individual taxation. Indeed, the unsuitability of individual taxation in the international economic environment is primarily due to the inexplicable alignment of the tax system with the individual companies. The search for efficiency demands a range of standards for taxation and income tax management, principally in the current context of international mobility. In tax policy, developing an autonomous approach to the international tax competition phenomena of tax jurisdiction, the traceability of taxes collected from individuals and which considers the peculiarity of this category of taxpayers, is an urgent necessity. In tax administration, the same concern for efficiency requires the implementation of a new organizational and methodological device to implement the demand for transparency and traceability. This new situation proposes a significant renovation of the taxation framework for individuals that aimed at a better balance between the principles of coercion and fiscal attractiveness
Esmenjaud, Juliette. "L'impact de la mobilité internationale sur la fiscalité des personnes physiques". Thesis, Aix-Marseille, 2016. http://www.theses.fr/2016AIXM1027.
Pełny tekst źródłaThe purpose of this Thesis is to identify the applicable rules for mobile workers, defined as individuals who chose to either move to France for work or become expatriates working abroad, and the tax consequences related to such mobility. One of the main points will be to determine the tax residency of such individuals in order to identify the applicable treatments, by taking into account the specificity of each situation. We will examine the rules and special treatments raised by not only our internal law but by tax treaties as well. Indeed, tax treaties set forth special rules in order to avoid tax payers from being taxed several times on the same income. We will identify the particular tax rules’ field of application that applies for these workers in the context of international mobility
Delplanque, Marc Alain. "La gouvernance globale fin de l'Europe juridique internationale". Nice, 2000. http://www.theses.fr/2000NICE0004.
Pełny tekst źródłaKsiążki na temat "Gouvernance de la fiscalité internationale"
Castagnède, Bernard. Précis de fiscalité internationale. Wyd. 2. Paris: Presses universitaires de France, 2006.
Znajdź pełny tekst źródłaRaphaël, Gani, red. La fiscalité internationale des États-Unis. Bruxelles: Bruylant, 2008.
Znajdź pełny tekst źródłaCuny, Olivier. La gouvernance économique et financière internationale. Paris: Montchrestien, 2006.
Znajdź pełny tekst źródłaLaurence, Boisson de Chazournes, i Mehdi Rostane, red. Une société internationale en mutation: Quels acteurs pour une nouvelle gouvernance? Bruxelles: Bruylant, 2005.
Znajdź pełny tekst źródłaOrganisation de coopération et de développement économiques. Tendances de la Fiscalité Internationale: Rapports du Comité des Affaires Fiscales de L'OCDE. S.l: s.n, 1985.
Znajdź pełny tekst źródłaFrance. Ministère des affaires étrangères et européennes, red. Pour un autre regard sur les migrations: Construire une gouvernance mondiale. Paris: La Découverte, 2008.
Znajdź pełny tekst źródłaGlobalisation, gouvernance et logiques régionales dans les Amériques. Paris: L'Harmattan, 2004.
Znajdź pełny tekst źródłaBizot, Benoît de La Chapelle. La dette des pays en développement (1982-2000): Vers une nouvelle gouvernance financière internationale? Paris: Documentation française, 2001.
Znajdź pełny tekst źródłaPétrole: Négociation et fiscalité dans les pays en developpement : suivi de Pétrole et crise financière internationale. Brazzaville: Les Éditions Hemar, 2011.
Znajdź pełny tekst źródłaBrenni, Claudio. Souveraineté alimentaire et semences: Questions autochtones et paysannes dans la gouvernance de la biodiversité agricole internationale. Neuchâtel: Editions Alphil Presses universitaires suisses, 2019.
Znajdź pełny tekst źródłaCzęści książek na temat "Gouvernance de la fiscalité internationale"
Benner, Mats. "À la recherche de l’excellence ? Une perspective internationale sur la gouvernance de la recherche universitaire". W L’université en transition, 13–28. New York, NY: Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4614-1236-6_2.
Pełny tekst źródłaJubé, Samuel. "La norme comptable internationale IAS 19 vient-elle sécuriser les engagements de retraite supplémentaire à prestations définies ?" W Steuerung der betrieblichen Altersversorgung in Europa: garantierte Sicherheit? Governance of Occupational Pensions in Europe: Guaranteed Security? Gouvernance des retraites professionnelles en Europe: Sécurité garantie?, 321–37. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-15731-8_25.
Pełny tekst źródłaBruneton, Carinne. "21. Politique des médicaments et bonne gouvernance pharmaceutique". W Santé internationale, 293–302. Presses de Sciences Po, 2011. http://dx.doi.org/10.3917/scpo.kerou.2011.01.293.
Pełny tekst źródłaUterwedde, Henrik. "L’Allemagne et la gouvernance de la zone euro : le poids de l’ordolibéralisme". W L'Allemagne sur la scène internationale, 37–52. Presses universitaires du Septentrion, 2017. http://dx.doi.org/10.4000/books.septentrion.17465.
Pełny tekst źródłaDelabie, Lucie. "Les États-Unis et la gouvernance internationale de l’environnement". W Annuaire français de relations internationales, 801–16. Éditions Panthéon-Assas, 2023. http://dx.doi.org/10.3917/epas.ferna.2023.01.0801.
Pełny tekst źródłaDAO, Hy. "Cartographie statistique et gouvernance internationale à l’heure du Big Data". W Politiques de la carte, 161–89. ISTE Group, 2022. http://dx.doi.org/10.51926/iste.9067.ch6.
Pełny tekst źródłaTristram, Frédéric. "La fiscalité de la Banque de France dans la seconde partie du XIXe siècle". W Publications d'histoire économique et sociale internationale, 437–68. Librairie Droz, 2010. http://dx.doi.org/10.3917/droz.feier.2010.01.0437.
Pełny tekst źródłaHureaux, Jeremy. "Une vision française de la gouvernance internationale de l’intelligence artificielle (IA)". W L'entreprise et l'intelligence artificielle - Les réponses du droit, 33–50. Presses de l’Université Toulouse 1 Capitole, 2022. http://dx.doi.org/10.4000/books.putc.15324.
Pełny tekst źródłaBarral, Virginie, i Malgosia Fitzmaurice. "Droit international et gouvernance de l’environnement". W Annuaire français de relations internationales, 235–48. Éditions Panthéon-Assas, 2023. http://dx.doi.org/10.3917/epas.ferna.2023.01.0235.
Pełny tekst źródłaSmouts, Marie-Claude. "Chapitre 5. La coopération internationale : de la coexistence à la gouvernance mondiale". W Les nouvelles relations internationales, 135–60. Presses de Sciences Po, 1998. http://dx.doi.org/10.3917/scpo.smout.1998.01.0135.
Pełny tekst źródłaRaporty organizacyjne na temat "Gouvernance de la fiscalité internationale"
Lucinda, Cazdow, Martin Hearson, Frederik Heitmüller, Katharina Kuhn, Okagna Okagna i Tovony Randriamanalina. Une coopération fiscale internationale inclusive et efficace : Points de vue des pays du Sud. Institute of Development Studies, grudzień 2023. http://dx.doi.org/10.19088/ictd.2023.059.
Pełny tekst źródłaSaba, Tania, Gaëlle Cachat-Rosset, Josianne Marsan, Alain Klarsfeld i Kevin Carillo. COVID-19 et télétravail : un remède universel ou une solution ponctuelle. Observatoire international sur les impacts sociétaux de l’intelligence artificielle et du numérique, listopad 2020. http://dx.doi.org/10.61737/ucvl3111.
Pełny tekst źródłaLa fiscalité internationale et l'Afrique. Organisation for Economic Co-Operation and Development (OECD), październik 2023. http://dx.doi.org/10.1787/e9726219-fr.
Pełny tekst źródłaFeuille de route G20/OCDE sur les pays en développement et la fiscalité internationale. Organisation for Economic Co-Operation and Development (OECD), listopad 2022. http://dx.doi.org/10.1787/3f6c4588-fr.
Pełny tekst źródłaMise à jour 2023 de la feuille de route G20/OCDE sur les pays en développement et la fiscalité internationale. Organisation for Economic Co-Operation and Development (OECD), lipiec 2023. http://dx.doi.org/10.1787/268825db-fr.
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