La holding comme instrument de gestion fiscale du patrimoine PDF Download

Author: Stéphane Gaudechon
Publisher:
ISBN:
Category :
Languages : fr
Pages : 154

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Author: Lindy Muzila
Publisher:
ISBN: 9780821394540
Category : International law
Languages : en
Pages : 0

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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

Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 807

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Author: Ehtisham Ahmad
Publisher: Routledge
ISBN: 1134472951
Category : Business & Economics
Languages : en
Pages : 316

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The growth of interest in fiscal decentralization has meant that there has been something of a rush to enshrine this in policy - The World Bank has reported that about seventy countries see this as a major part of their development strategy. This book critically examines the case for decentralization. This collection of contributions comes from a w

Author: United Nations
Publisher: UN
ISBN: 9789219003019
Category : Political Science
Languages : en
Pages : 480

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Author: World Bank
Publisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 241

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Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

Author: Philippe Coen
Publisher:
ISBN: 9782711019038
Category :
Languages : fr
Pages : 379

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"Premier ouvrage proposant une analyse internationale et comparative sur le sujet essentiel de l'indépendance de la profession des juristes d'entreprise. Fréquemment, tant au niveau européen qu'au niveau national, cette indépendance n'est pas reconnue. Or, cette absence de reconnaissance entraîne de nombreuses questions, en particulier pour les clients de cette profession : les entreprises.Ce livre blanc explique l'importance d'un tel concept et montre que l'indépendance intellectuelle est un prérequis à tout avis ou conseil juridique pertinent.L'ouvrage rassemble près de 60 contributions de praticiens - juristes, avocats et universitaires venant de plus de 20 pays sur quatre continents et fait part de vingt propositions concrètes pour faire évoluer le statut des juristes au sein des entreprises."[Editieur].

Author: F. H. S. Bridge
Publisher: Council of Europe
ISBN:
Category : Law
Languages : en
Pages : 320

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Book Description
Designed to provide really usable, authentic translations, the new Council of Europe French-English Legal Dictionary is unusually comprehensive both in geographical range (Belgian, Luxembourg & Swiss terms are included) & in subject-matter, giving idiomatic English equivalents of countless terms unobtainable or inaccurately translated elsewhere; non-legal terminology has been rigorously excluded. The result is an incomparable reference work containing some 11 000 entries, clearly set out & easy to consult.

Author: General Agreement on Tariffs and Trade (Organization)
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 108

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Book Description
Internal taxation, anti-dumping, trade regulations, balance of payments, economic development.

Author: Ionuţ Epurescu-Pascovici
Publisher:
ISBN: 9782503588544
Category :
Languages : en
Pages : 0

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Book Description
This volume stems from a conference organised in November 2018 at theUniversity of Bucharest in the frame of the European Research Councilproject CASTELLANY ACCOUNTS, "Record-keeping, fiscal reform, andthe rise of institutional accountability in late-medieval Savoy: A source-orientedapproach". Both the conference and the volume have received fundingfrom the European Research Council (ERC) under the European Union's Horizon2020 research and innovation programme (grant agreement No. 638436).The volume traces the momentous transformation of institutions and administration under the impact of accounting records and procedures, c. 1250-1500. The focus on the materiality and organising logic of a range of accounts is complemented by close attention to the socio-political contexts in which they functioned and the agency of central and local officials.