4 résultat(s) recherche sur le tag 'Fuite des capitaux'

Back from oblivion? / Matti Ylönen in Transnational Corporations, TRANSCORP 23/3 ([21/06/2017])  

Public ISBD [article]  inTransnational Corporations > TRANSCORP 23/3 [21/06/2017] . - p. 33-66 Titre : Back from oblivion? : The rise and fall of the early initiatives against corporate tax avoidance from the 1960s to the 1980s Type de document : texte imprimé Auteurs : Matti Ylönen, Auteur Année de publication : 2017 Article en page(s) : p. 33-66 Langues : Anglais (eng) Tags : Fuite des capitaux  Evasion fiscale  Multinationales  ONU  Comptabilité Résumé : Tax havens and tax avoidance have gathered much interest, e.g., in the United Nations (UN) negotiations on the post-2015 development goals. The analyses of initiatives against corporate tax avoidance typically focus on developments from the mid-1990s onward. This article shows that contrary to the common perception, the country-by-country reporting initiative and many of the other contemporary policy responses had already been developed and discussed in the 1970s by the United Nations Commission and Centre for Transnational Corporations. I demonstrate how the weakening of the policy community of the UN and the failure of the Organisation of Economic Co-operation and Development (OECD) to refer to the earlier discussions, not only in the UN but also in the OECD, contributed to the passing into oblivion of these ideas. Other factors were the reframing of the UN work on multinational enterprises to human rights issues and the transformation of academic theories of the firm. The examples demonstrate how ideas shape world politics and how the oblivion of certain ideas can have concrete impacts on the power relations between its actors. The oblivion of the earlier debates paved the way for the triumph of more business-friendly discourses centred on the anti-corruption and corporate social responsibility arguments. En ligne : http://unctad.org/en/PublicationsLibrary/diaeia2016d2_en.pdf [article] Back from oblivion? : The rise and fall of the early initiatives against corporate tax avoidance from the 1960s to the 1980s [texte imprimé] / Matti Ylönen, Auteur . - 2017 . - p. 33-66. Langues : Anglais (eng) in Transnational Corporations > TRANSCORP 23/3 [21/06/2017] . - p. 33-66 Tags : Fuite des capitaux  Evasion fiscale  Multinationales  ONU  Comptabilité Résumé : Tax havens and tax avoidance have gathered much interest, e.g., in the United Nations (UN) negotiations on the post-2015 development goals. The analyses of initiatives against corporate tax avoidance typically focus on developments from the mid-1990s onward. This article shows that contrary to the common perception, the country-by-country reporting initiative and many of the other contemporary policy responses had already been developed and discussed in the 1970s by the United Nations Commission and Centre for Transnational Corporations. I demonstrate how the weakening of the policy community of the UN and the failure of the Organisation of Economic Co-operation and Development (OECD) to refer to the earlier discussions, not only in the UN but also in the OECD, contributed to the passing into oblivion of these ideas. Other factors were the reframing of the UN work on multinational enterprises to human rights issues and the transformation of academic theories of the firm. The examples demonstrate how ideas shape world politics and how the oblivion of certain ideas can have concrete impacts on the power relations between its actors. The oblivion of the earlier debates paved the way for the triumph of more business-friendly discourses centred on the anti-corruption and corporate social responsibility arguments. En ligne : http://unctad.org/en/PublicationsLibrary/diaeia2016d2_en.pdf

# Luxleaks / Kristof Clerix    

Public ISBD Titre : # Luxleaks Type de document : document électronique Auteurs : Kristof Clerix, Auteur Editeur : MO* Année de publication : november 2014 Collection : MO*-paper num. 90 Importance : 50 p Langues : Néerlandais (dut) Tags : Banques  Fuite des capitaux  Luxembourg  Belgique Résumé : Meer dan 340 internationale bedrijven hebben confidentiële belastingafspraken afgesloten in Luxemburg. Daardoor konden ze hun wereldwijde belastingbijdragen flink reduceren. Dat blijkt uit een datalek van 28.000 pagina's dat het International Consortium of Investigative Journalists (ICIJ) heeft onderzocht. MO*journalist Kristof Clerix, lid van ICIJ, werkte maandenlang op de Belgische documenten. En ligne : http://www.mo.be/sites/default/files/article/attachment/MOpaper%2090%20LuxLeaks_ [...] # Luxleaks [document électronique] / Kristof Clerix, Auteur . - [S.l.] : MO*, november 2014 . - 50 p. - (MO*-paper; 90) . Langues : Néerlandais (dut) Tags : Banques  Fuite des capitaux  Luxembourg  Belgique Résumé : Meer dan 340 internationale bedrijven hebben confidentiële belastingafspraken afgesloten in Luxemburg. Daardoor konden ze hun wereldwijde belastingbijdragen flink reduceren. Dat blijkt uit een datalek van 28.000 pagina's dat het International Consortium of Investigative Journalists (ICIJ) heeft onderzocht. MO*journalist Kristof Clerix, lid van ICIJ, werkte maandenlang op de Belgische documenten. En ligne : http://www.mo.be/sites/default/files/article/attachment/MOpaper%2090%20LuxLeaks_ [...]

Documents numériques

MOpaper_90_LuxLeaks_0.pdf Adobe Acrobat PDF

The London Summit  

Public ISBD Titre : The London Summit : corruption, capital flight and tax havens Type de document : texte imprimé Editeur : Third World Network Année de publication : May 2016 Collection : Third World Resurgence num. 309 Importance : p. 9-36 Langues : Anglais (eng) Catégories : Revues Tags : Fiscalité  Corruption  Fuite des capitaux  Paradis fiscale Résumé : The strange dialect and hidden tentacles of corruption: British premier David Cameron's recent move to host an anti-corruption summit in London smacked of hypocrisy./ By Jeremy Seabrook; Why tax havens must go!: Tax havens are drivers of global corruption, hurt developing countries the most, and serve 'no useful economic purpose'.; The price of offshore havens: This analysis of the global tax haven industry attempts a reassessment of the size and worth of the private wealth that is being held in these havens./ By James S Henry; Hiding Africa's looted funds: The silence of Western media: The Western media is strangely silent on the role played by Western financial institutions and corporations in facilitating the transfer and laundering of stolen loot./ By Lord Aikins Adusei; The issue of private sector corruption in Africa: While traditionally corruption in Africa has been seen as a public sector phenomenon, private sector corruption has equally debilitating effects on economic activity./ By Léonce Ndikumana; Britain is the heart and soul of tax evasion: While lecturing developing-country leaders about the 'cancer' of corruption, David Cameron has resisted all attempts to regulate Britain's financial sector and fought to maintain the impunity of the City of London and its web of tax havens./ By Dan Glazebrook; Just how corrupt is the UK?: Even though 'brown envelopes' are less ubiquitous in Britain than they are in places like Afghanistan and Nigeria, there can be no doubt that the country is seriously corrupt./ By Ian Fraser; Panama, secrecy and tax havens: To tackle the corruption at the heart of the global financial system, tax havens need to be shut down, not reformed./ By Jomo Kwame Sundaram En ligne : http://www.twn.my/title2/resurgence/2016/pdf/309.pdf The London Summit : corruption, capital flight and tax havens [texte imprimé] . - [S.l.] : Third World Network, May 2016 . - p. 9-36. - (Third World Resurgence; 309) . Langues : Anglais (eng) Catégories : Revues Tags : Fiscalité  Corruption  Fuite des capitaux  Paradis fiscale Résumé : The strange dialect and hidden tentacles of corruption: British premier David Cameron's recent move to host an anti-corruption summit in London smacked of hypocrisy./ By Jeremy Seabrook; Why tax havens must go!: Tax havens are drivers of global corruption, hurt developing countries the most, and serve 'no useful economic purpose'.; The price of offshore havens: This analysis of the global tax haven industry attempts a reassessment of the size and worth of the private wealth that is being held in these havens./ By James S Henry; Hiding Africa's looted funds: The silence of Western media: The Western media is strangely silent on the role played by Western financial institutions and corporations in facilitating the transfer and laundering of stolen loot./ By Lord Aikins Adusei; The issue of private sector corruption in Africa: While traditionally corruption in Africa has been seen as a public sector phenomenon, private sector corruption has equally debilitating effects on economic activity./ By Léonce Ndikumana; Britain is the heart and soul of tax evasion: While lecturing developing-country leaders about the 'cancer' of corruption, David Cameron has resisted all attempts to regulate Britain's financial sector and fought to maintain the impunity of the City of London and its web of tax havens./ By Dan Glazebrook; Just how corrupt is the UK?: Even though 'brown envelopes' are less ubiquitous in Britain than they are in places like Afghanistan and Nigeria, there can be no doubt that the country is seriously corrupt./ By Ian Fraser; Panama, secrecy and tax havens: To tackle the corruption at the heart of the global financial system, tax havens need to be shut down, not reformed./ By Jomo Kwame Sundaram En ligne : http://www.twn.my/title2/resurgence/2016/pdf/309.pdf

The Swiss Connection / Mark van Dorp    

Public ISBD Titre : The Swiss Connection : The Role of Switzerland in Shell's Corporate Structure and Tax Planning Type de document : document électronique Auteurs : Mark van Dorp, Auteur ; Kristof Racz, Auteur Editeur : SOMO Année de publication : May 2014 Autre Editeur : Bruxelles : Friends of the Earth Europe Importance : 23 p Langues : Anglais (eng) Catégories : Fiscalité Entreprises multinationales Tags : Shell  Fiscalité  Suisse  Fuite des capitaux Résumé : The aim of this report is to highlight how Royal Dutch Shell uses its presence in Switzerland, a notorious tax haven and secrecy jurisdiction, to minimize its tax payments in other countries, including developing countries. At least since 2001, Shell may have been using Switzerland for tax purposes. In 2005 for example, the company shifted ownership of its brands and trade marks to a Swiss-based subsidiary, Shell Brands International AG. Research conducted for this report indicates that Shell has eight subsidiaries in Switzerland, most of which are not involved in productive activities. The main purpose of these entities is trademark management, ?nancial services, internal insurance, and trading activities for Shells worldwide oil and gas operations. Shells presence in Switzerland potentially allows the company to avoid paying a signi?cant amount of taxes in developing countries because Shell is able to exploit the speci?c advantages of the Swiss ?scal system to lower its pro?ts in developing countries, leading to lower tax payments there. The report concludes by making recommendations to Shell, including that the company should implement full country-by-country reporting, to live up to their claims of leadership in tax transparency. Policy recommendations are also made to the Swiss Government and to the European Union to end the facilitation of aggressive tax avoidance by multinational corporations. En ligne : http://www.somo.nl/publications-en/Publication_4079?utm_source=SOMO+Newsletter&u [...] The Swiss Connection : The Role of Switzerland in Shell's Corporate Structure and Tax Planning [document électronique] / Mark van Dorp, Auteur ; Kristof Racz, Auteur . - [S.l.] : SOMO : Bruxelles (Mundo-B Building/Rue d'Edimbourg 26, 1050) : Friends of the Earth Europe, May 2014 . - 23 p. Langues : Anglais (eng) Catégories : Fiscalité Entreprises multinationales Tags : Shell  Fiscalité  Suisse  Fuite des capitaux Résumé : The aim of this report is to highlight how Royal Dutch Shell uses its presence in Switzerland, a notorious tax haven and secrecy jurisdiction, to minimize its tax payments in other countries, including developing countries. At least since 2001, Shell may have been using Switzerland for tax purposes. In 2005 for example, the company shifted ownership of its brands and trade marks to a Swiss-based subsidiary, Shell Brands International AG. Research conducted for this report indicates that Shell has eight subsidiaries in Switzerland, most of which are not involved in productive activities. The main purpose of these entities is trademark management, ?nancial services, internal insurance, and trading activities for Shells worldwide oil and gas operations. Shells presence in Switzerland potentially allows the company to avoid paying a signi?cant amount of taxes in developing countries because Shell is able to exploit the speci?c advantages of the Swiss ?scal system to lower its pro?ts in developing countries, leading to lower tax payments there. The report concludes by making recommendations to Shell, including that the company should implement full country-by-country reporting, to live up to their claims of leadership in tax transparency. Policy recommendations are also made to the Swiss Government and to the European Union to end the facilitation of aggressive tax avoidance by multinational corporations. En ligne : http://www.somo.nl/publications-en/Publication_4079?utm_source=SOMO+Newsletter&u [...]

Documents numériques

The-Swiss-Connection.pdf Adobe Acrobat PDF