The Resource Des structures intra-communautaires à régime fiscal privilégié: la perspective française
Des structures intra-communautaires à régime fiscal privilégié: la perspective française
Resource Information
The item Des structures intra-communautaires à régime fiscal privilégié: la perspective française represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Des structures intra-communautaires à régime fiscal privilégié: la perspective française represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The concept of a tax haven is often linked to tax fraud, bank secrecy and concealment from the tax authorities of the underlying transaction. As a result, the corresponding revenues are often taxed on the basis of anti-fraud and tax evasion provisions. Some industrialized countries have begun establishing attractive tax structures comparable in many ways to true tax havens. This analysis will be limited to a study of tax structures established in : Ireland (international financial services center, also referred to as the Dublin Docks financial zone) ; the Netherlands (the royalty companies) ; Belgium (the coordination centers)
- Label
- Des structures intra-communautaires à régime fiscal privilégié: la perspective française
- Title
- Des structures intra-communautaires à régime fiscal privilégié: la perspective française
- Title variation
- Preferential tax structures within the EEC : the French perspective
- Summary
- The concept of a tax haven is often linked to tax fraud, bank secrecy and concealment from the tax authorities of the underlying transaction. As a result, the corresponding revenues are often taxed on the basis of anti-fraud and tax evasion provisions. Some industrialized countries have begun establishing attractive tax structures comparable in many ways to true tax havens. This analysis will be limited to a study of tax structures established in : Ireland (international financial services center, also referred to as the Dublin Docks financial zone) ; the Netherlands (the royalty companies) ; Belgium (the coordination centers)
- Citation source
- In: Revue de droit des affaires internationales/International business law journal. - Paris. - (1992),
- http://library.link/vocab/creatorName
- Mouthon, E
- Geographic coverage
-
- European Union
- Europe
- Language note
-
- French
- English
- http://library.link/vocab/subjectName
-
- tax structure
- tax haven
- coordination centre
- Label
- Des structures intra-communautaires à régime fiscal privilégié: la perspective française
- Label
- Des structures intra-communautaires à régime fiscal privilégié: la perspective française
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Des-structures-intra-communautaires-%C3%A0-r%C3%A9gime/SF5DWOv6haw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Des-structures-intra-communautaires-%C3%A0-r%C3%A9gime/SF5DWOv6haw/">Des structures intra-communautaires à régime fiscal privilégié: la perspective française</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Des-structures-intra-communautaires-%C3%A0-r%C3%A9gime/SF5DWOv6haw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Des-structures-intra-communautaires-%C3%A0-r%C3%A9gime/SF5DWOv6haw/">Des structures intra-communautaires à régime fiscal privilégié: la perspective française</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>