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12 résultat(s) recherche sur le tag 'Etats Unis'




Titre : Beyond the WTO? : An anatomy of EU and US preferential trade agreements Type de document : document électronique Auteurs : André Sapir, Auteur ; Petros C. Mavroidis, Auteur ; Henrik Horn Editeur : Bruegel Année de publication : 2009 Collection : Bruegel Blueprint num. 7 Importance : 76 p Langues : Anglais (eng) Catégories : OMC Tags : OMC Accords commerciaux Etats Unis Europe UE Index. décimale : 03.02 Accords Commerciaux Résumé : There is growing concern about preferential trading agreements (PTAs) andthe role they should play in the multilateral trading system. Not only are they becoming increasingly prevalent, there is also a perception that many recent PTAs, especially those centred on the EC and the US, go far beyond the scope of the current WTO agreements and may be creating unfair trade relations.In an attempt to shed light on whether the above concern is justified, this study for the first time looks in detail at all the provisions of all the PTAs signedby the EC or the US and other WTO members, especially those provisions which are legally enforceable. The study finds that the EC and the US have adopted very different approaches in their respective PTAs. The study also hints that both powers may be seeking, through their PTAs, to project their regulatory priorities globally. En ligne : http://bruegel.org/wp-content/uploads/imported/publications/bp_trade_jan09.pdf Beyond the WTO? : An anatomy of EU and US preferential trade agreements [document électronique] / André Sapir, Auteur ; Petros C. Mavroidis, Auteur ; Henrik Horn . - [S.l.] : Bruegel, 2009 . - 76 p. - (Bruegel Blueprint; 7) .
Langues : Anglais (eng)
Catégories : OMC Tags : OMC Accords commerciaux Etats Unis Europe UE Index. décimale : 03.02 Accords Commerciaux Résumé : There is growing concern about preferential trading agreements (PTAs) andthe role they should play in the multilateral trading system. Not only are they becoming increasingly prevalent, there is also a perception that many recent PTAs, especially those centred on the EC and the US, go far beyond the scope of the current WTO agreements and may be creating unfair trade relations.In an attempt to shed light on whether the above concern is justified, this study for the first time looks in detail at all the provisions of all the PTAs signedby the EC or the US and other WTO members, especially those provisions which are legally enforceable. The study finds that the EC and the US have adopted very different approaches in their respective PTAs. The study also hints that both powers may be seeking, through their PTAs, to project their regulatory priorities globally. En ligne : http://bruegel.org/wp-content/uploads/imported/publications/bp_trade_jan09.pdf Documents numériques
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Beyond the WTO : An anatomy of EU and US preferential trade agreementsAdobe Acrobat PDF
Titre : L'empire américain Type de document : texte imprimé Auteurs : Claude Julien, Auteur Editeur : Paris : Grasset Année de publication : 1968 Importance : 416 p Langues : Français (fre) Catégories : Amérique du Nord Tags : Impérialisme Etats Unis Index. décimale : 09.03 Amériques Résumé : Les U.S.A. n'ont pas de colonies et pourtant il existe un empire américain. Comment cet empire sans frontière s'est-il constitué ?
Claude Julien, rédacteur en chef du "Monde" diplomatique, trace son histoire: depuis la guerre hispano-américaine de 1898 à nos jours, de Théodore Roosevelt à Nixon. Il montre les différentes formes que prend l'impérialisme américain: économique, politique, militaire, culturel. Il dévoile le rôle de la C.I.A., cet organisme à la puissance inouïe, et à propos duquel on écrit tant de vérités, tant de mensonges.
Enfin, il s'interroge sur l'avenir d'un empire que, partout dans le monde, contestent, combattent des hommes épris de liberté et désireux d'exploiter eux-mêmes les richesses de leur pays.L'empire américain [texte imprimé] / Claude Julien, Auteur . - Paris : Grasset, 1968 . - 416 p.
Langues : Français (fre)
Catégories : Amérique du Nord Tags : Impérialisme Etats Unis Index. décimale : 09.03 Amériques Résumé : Les U.S.A. n'ont pas de colonies et pourtant il existe un empire américain. Comment cet empire sans frontière s'est-il constitué ?
Claude Julien, rédacteur en chef du "Monde" diplomatique, trace son histoire: depuis la guerre hispano-américaine de 1898 à nos jours, de Théodore Roosevelt à Nixon. Il montre les différentes formes que prend l'impérialisme américain: économique, politique, militaire, culturel. Il dévoile le rôle de la C.I.A., cet organisme à la puissance inouïe, et à propos duquel on écrit tant de vérités, tant de mensonges.
Enfin, il s'interroge sur l'avenir d'un empire que, partout dans le monde, contestent, combattent des hommes épris de liberté et désireux d'exploiter eux-mêmes les richesses de leur pays.European headquarters of american multinational entreprises in Brussels and Belgium / Daniel Van Den Bulcke
Titre : European headquarters of american multinational entreprises in Brussels and Belgium Type de document : texte imprimé Auteurs : Daniel Van Den Bulcke, Auteur ; Marie-Anne Van Pachterbeke, Auteur Editeur : ICHEC Année de publication : 1984 Importance : 259 p Langues : Anglais (eng) Catégories : Europe
Entreprises multinationalesTags : Sociétés transnationales Etats Unis Belgique Index. décimale : 04.01 Entreprises - Généralités European headquarters of american multinational entreprises in Brussels and Belgium [texte imprimé] / Daniel Van Den Bulcke, Auteur ; Marie-Anne Van Pachterbeke, Auteur . - [S.l.] : ICHEC, 1984 . - 259 p.
Langues : Anglais (eng)
Catégories : Europe
Entreprises multinationalesTags : Sociétés transnationales Etats Unis Belgique Index. décimale : 04.01 Entreprises - Généralités
Titre : Exploring the Role Delaware Plays as a Tax Haven Type de document : document électronique Auteurs : Scott D. Dyreng, Auteur ; Bradley Lindsey, Auteur ; Jacob Thornock Editeur : Oxford University Centre for Business Taxation Année de publication : March 2012 Collection : Working paper num. 12 Importance : 73 p Langues : Anglais (eng) Tags : Paradis fiscaux Etats Unis Entreprises Gouvernance Résumé : We examine whether Delaware serves as a domestic tax haven. We find that taxes play an important role in determining whether U.S. firms locate subsidiaries in Delaware and that these tax factors are economically important when compared to the legal and governance factors considered in prior research. In addition, we find that U.S. firms most likely to implement a Delaware–based state tax avoidance strategy have state effective tax rates that range between 0.7 and 1.1 percentage points lower than other firms on average. The tax savings represent a 15 – 24% decrease in the state tax burden, and translate to an increase in net income of between 1.04% and 1.47%. We also find that the tax benefits of using Delaware tax strategies are diminishing over time and we provide evidence this decline is partially attributable to efforts by states to limit the multi-state tax avoidance of U.S. firms. En ligne : http://www.sbs.ox.ac.uk/centres/tax/symposia/Documents/Dyreng%20final.pdf Exploring the Role Delaware Plays as a Tax Haven [document électronique] / Scott D. Dyreng, Auteur ; Bradley Lindsey, Auteur ; Jacob Thornock . - [S.l.] : Oxford University Centre for Business Taxation, March 2012 . - 73 p. - (Working paper; 12) .
Langues : Anglais (eng)
Tags : Paradis fiscaux Etats Unis Entreprises Gouvernance Résumé : We examine whether Delaware serves as a domestic tax haven. We find that taxes play an important role in determining whether U.S. firms locate subsidiaries in Delaware and that these tax factors are economically important when compared to the legal and governance factors considered in prior research. In addition, we find that U.S. firms most likely to implement a Delaware–based state tax avoidance strategy have state effective tax rates that range between 0.7 and 1.1 percentage points lower than other firms on average. The tax savings represent a 15 – 24% decrease in the state tax burden, and translate to an increase in net income of between 1.04% and 1.47%. We also find that the tax benefits of using Delaware tax strategies are diminishing over time and we provide evidence this decline is partially attributable to efforts by states to limit the multi-state tax avoidance of U.S. firms. En ligne : http://www.sbs.ox.ac.uk/centres/tax/symposia/Documents/Dyreng%20final.pdf Documents numériques
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dyreng2013.pdfAdobe Acrobat PDF
Titre : FY 2013 Congressional Budget Type de document : document électronique Auteurs : Tax Division United States Department of Justice, Auteur Editeur : United States Government Année de publication : 2012 Importance : 48 p Langues : Anglais (eng) Tags : Fiscalité Etats Unis Fraude fiscale Paradis fiscaux Résumé : The Tax Division represents the United States in virtually all litigation – civil and criminal, trial and appellate – arising under the internal revenue laws, in all state and federal courts except the United States Tax Court. To assist the Internal Revenue Service in effectively enforcing the tax laws, Tax Division litigators must support the Service’s investigations and determinations in civil cases and also prosecute criminal violations of the revenue laws. Tax Division civil litigators enforce the Service’s requests for information in ongoing examinations, and collect and defend tax assessments when the Service’s examinations are complete. At any given time, the Tax Division’s civil trial attorneys have nearly 6,500 civil cases in process. In any given year, the Tax Division’s civil appellate attorneys handle about 700 civil appeals, about half of which are from decisions of the Tax Court, where IRS attorneys represent the Commissioner. To help achieve uniformity in nationwide standards for criminal tax prosecutions, the Tax Division’s criminal prosecutors authorize almost all grand jury investigations and prosecutions involving violations of the internal revenue laws. Alone or in conjunction with Assistant United States Attorneys, Tax Division prosecutors investigate and prosecute these crimes. In the last few years, the Division has authorized between 1,300 and 1,800 criminal tax investigations and prosecutions per year.(...) En ligne : http://www.state.gov/s/d/rm/rls/statecbj/2013/ FY 2013 Congressional Budget [document électronique] / Tax Division United States Department of Justice, Auteur . - [S.l.] : United States Government, 2012 . - 48 p.
Langues : Anglais (eng)
Tags : Fiscalité Etats Unis Fraude fiscale Paradis fiscaux Résumé : The Tax Division represents the United States in virtually all litigation – civil and criminal, trial and appellate – arising under the internal revenue laws, in all state and federal courts except the United States Tax Court. To assist the Internal Revenue Service in effectively enforcing the tax laws, Tax Division litigators must support the Service’s investigations and determinations in civil cases and also prosecute criminal violations of the revenue laws. Tax Division civil litigators enforce the Service’s requests for information in ongoing examinations, and collect and defend tax assessments when the Service’s examinations are complete. At any given time, the Tax Division’s civil trial attorneys have nearly 6,500 civil cases in process. In any given year, the Tax Division’s civil appellate attorneys handle about 700 civil appeals, about half of which are from decisions of the Tax Court, where IRS attorneys represent the Commissioner. To help achieve uniformity in nationwide standards for criminal tax prosecutions, the Tax Division’s criminal prosecutors authorize almost all grand jury investigations and prosecutions involving violations of the internal revenue laws. Alone or in conjunction with Assistant United States Attorneys, Tax Division prosecutors investigate and prosecute these crimes. In the last few years, the Division has authorized between 1,300 and 1,800 criminal tax investigations and prosecutions per year.(...) En ligne : http://www.state.gov/s/d/rm/rls/statecbj/2013/ Documents numériques
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