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Book Description
L'APPLICATION DES REGLES DE FISCALITE DES ENTREPRISES DEVRAIT TENIR COMPTE DES BESOINS SPECIFIQUES DES GROUPES DE SOCIETES, POURTANT ELLES PERMETTENT DIFFICILEMENT LA PRISE EN COMPTE DU GROUPE CAR ELLES SE HEURTENT, DANS L'UNION EUROPEENNE, AU PRINCIPE DE L'AUTONOMIE FISCALE DES SOCIETES ET EN FRANCE, A CELUI, SUPPLEMENTAIRE, DE LA TERRITORIALITE DE L'IMPOT. L'ALLEMAGNE, LA GRANDE BRETAGNE ET LES PAYS-BAS APPORTENT UNE SOLUTION AUX OBSTACLES RENCONTRES PAR LES GROU PES NATIONAUX, TANDIS QUE LE DANEMARK ET L'ESPAGNE APPREHENDENT FISCALEMENT EGALEMENT LES GROUPES INTERNATIONAUX. EN FRANCE, DES DEROGATIONS PONCTUELLES ONT ETE APPORTEES AU DROIT COMMUN POUR LES GROUPES. ELLE PROPOSE EGALEMENT DEUX REGIMES DE GROUPE, CELUI DE L'INTEGRATION FISCALE ET CELUI DU BENEFICE CONSOLIDE, MAIS SEUL CE DERNIER EST EN MESURE DE REPONDRE AUX ASPIRATIONS DES GROUPES INTERNATIONAUX, TOUT EN RESPECTANT LA PERSONNALITE DES ACTIONNAIRES MINORITAIRES. AUSSI POURRAIT-IL ETRE PROPOSE, POUR L'ELABORATION D'UN REGIME COMMUNAUTAIRE, A L'ENSEMBLE DES ETATS DE L'UNION EUROPEENNE.
Book Description
L'APPLICATION DES REGLES DE FISCALITE DES ENTREPRISES DEVRAIT TENIR COMPTE DES BESOINS SPECIFIQUES DES GROUPES DE SOCIETES, POURTANT ELLES PERMETTENT DIFFICILEMENT LA PRISE EN COMPTE DU GROUPE CAR ELLES SE HEURTENT, DANS L'UNION EUROPEENNE, AU PRINCIPE DE L'AUTONOMIE FISCALE DES SOCIETES ET EN FRANCE, A CELUI, SUPPLEMENTAIRE, DE LA TERRITORIALITE DE L'IMPOT. L'ALLEMAGNE, LA GRANDE BRETAGNE ET LES PAYS-BAS APPORTENT UNE SOLUTION AUX OBSTACLES RENCONTRES PAR LES GROU PES NATIONAUX, TANDIS QUE LE DANEMARK ET L'ESPAGNE APPREHENDENT FISCALEMENT EGALEMENT LES GROUPES INTERNATIONAUX. EN FRANCE, DES DEROGATIONS PONCTUELLES ONT ETE APPORTEES AU DROIT COMMUN POUR LES GROUPES. ELLE PROPOSE EGALEMENT DEUX REGIMES DE GROUPE, CELUI DE L'INTEGRATION FISCALE ET CELUI DU BENEFICE CONSOLIDE, MAIS SEUL CE DERNIER EST EN MESURE DE REPONDRE AUX ASPIRATIONS DES GROUPES INTERNATIONAUX, TOUT EN RESPECTANT LA PERSONNALITE DES ACTIONNAIRES MINORITAIRES. AUSSI POURRAIT-IL ETRE PROPOSE, POUR L'ELABORATION D'UN REGIME COMMUNAUTAIRE, A L'ENSEMBLE DES ETATS DE L'UNION EUROPEENNE.
Author: Marc Leroy Publisher: P.I.E-Peter Lang S.A., Editions Scientifiques Internationales ISBN: 9789052016979 Category : Finance, Public Languages : en Pages : 0
Book Description
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.
Author: Eura-Audit international Publisher: Dalloz-Sirey ISBN: 9782247056064 Category : Taxation Languages : en Pages : 420
Book Description
Ce guide, destiné tant aux experts-comptables, aux avocats, aux juristes-fiscalistes, qu'aux particuliers, présente, de manière synthétique et toujours selon la même structure, les systèmes fiscaux de 16 pays européens : Allemagne, Autriche, Belgique, Chypre, Danemark, Espagne, France, Irlande, Italie, Luxembourg, Pays-Bas, Pologne, Portugal, Royaume-Uni, Slovaquie et Suisse.
Author: Michael Jones Publisher: Springer Science & Business Media ISBN: 9048199328 Category : Science Languages : en Pages : 327
Book Description
This important and insightful book provides, for the first time, a broad presentation of ongoing research into public participation in landscape conservation, management and planning, following the 2000 European Landscape Convention which came into force in 2004. The book examines both the theory of participation and what lessons can be learnt from specific European examples. It explores in what manner and to what extent the provisions for participation in the European Landscape Convention have been followed up and implemented. It also presents and compares different experiences of participation in selected countries from northern, southern, eastern and western Europe, and provides a critical examination of public participation in practice. However, while the book’s focus is necessarily on Europe, many of the conclusions drawn are of global relevance. The book provides a valuable reference for researchers and advanced students in landscape policies and management, as well as for professionals and others interested in land-use planning and environmental management.
Author: World Bank Publisher: World Bank Publications ISBN: 1464814414 Category : Business & Economics Languages : en Pages : 241
Book Description
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: Denise Fisher Publisher: ANU E Press ISBN: 1922144959 Category : History Languages : en Pages : 366
Book Description
France is a Pacific power, with three territories, a military presence, and extensive investments. Once seen by many as a colonial interloper in the South Pacific, by the early 2000s, after it ended nuclear testing in French Polynesia and negotiated transitional Accords responding to independence demands in New Caledonia, France seems to have become generally accepted as a regional partner, even if its efforts concentrate on its own territories rather than the independent island states. But Frances future in the region has yet to be secured. By 2014 it is to have handed over a set of agreed autonomies to the New Caledonian government, before an independence referendum process begins. Past experience suggests that a final resolution of the status of New Caledonia will be divisive and could lead once again to violent confrontations. In French Polynesia, calls continue for independence and for treatment under UN decolonisation procedures, which France opposes. Other island leaders are watching, so far putting faith in the Noumea Accord, but wary of the final stages. The issues and possible solutions are more complex than the French Pacific island population of 515,000 would suggest. Combining historical background with political and economic analysis, this comprehensive study offers vital insight into the intricate history -- and problematic future -- of several of Australias key neighbours in the Pacific and to the priorities and options of the European country that still rules them. It is aimed at policy-makers, scholars, journalists, businesspeople, and others who want to familiarise themselves with the issues as Frances role in the region is redefined in the years to come.
Author: Jocelyn Evans Publisher: Manchester University Press ISBN: 9780719061202 Category : Political Science Languages : en Pages : 236
Book Description
This text provides an overview of political parties in France. The social and ideological profiles of all the major parties are analysed, highlighting their principal functions and dynamics within the system. This examination is complemented by analyses of bloc and system features.
Author: United Nations. Office of Legal Affairs Publisher: United Nations Publications ISBN: Category : Law Languages : en Pages : 544
Book Description
The world has changed radically since 1989, when the General Assembly declared the period from 1990 to 1999 as the United Nations Decade of International Law. During that time, the international community claimed some major achievements as reflected by the adoption of conventions and treaties. This publication presents a collection of essays from legal advisers of States and international organizations, all of whom are among those committed to promoting respect for international law. Their contribution provides a practical perspective on international law, viewed from the standpoint of those involved in its formation, application and administration.
Book Description
Dantès Louis Bellegarde (1877-1966), enseignant, écrivain, essayiste, historien et diplomate haïtien, est né le 18 mai 1877 à Port-au-Prince. Il est considéré comme l'un des penseurs haïtiens les plus importants du XXe siècle, et a lutté contre l'occupation américaine en Haïti, de 1915 à 1934. Il est l'auteur de plusieurs ouvrages: 'Pages d'histoire. Port-au-Prince: Chéraquit (1925), La République d'Haiti et les États-Unis devant la justice internationale (1924), Pour une Haïti heureuse... 2 vols. (1927-1929), Un Haïtien parle (1934), La Nation haïtienne (1938), Haïti et ses problèmes (1941), Dessalines a parlé. (1948), et Histoire du peuple haïtien, 1492-1952 (1953).Celucien L. Joseph, PhD (University of Texas at Dallas) est Professeur de la langue et littérature anglaise à Indian River State College.
Author: HELENE.. STOYANOV DUBELLOY DUBELLOY
Author: HELENE.. STOYANOV DUBELLOY DUBELLOY
Author: Marc Leroy
Author: Eura-Audit international
Author: 
Author: Michael Jones
Author: World Bank
Author: Denise Fisher
Author: Jocelyn Evans
Author: United Nations. Office of Legal Affairs
Author: Dantès Bellegarde