Opacité de la finance, impuissance politique et fuite des capitaux (notice n° 1111871)
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000 -LEADER | |
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fixed length control field | 02339cam a2200265 4500500 |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20250413015204.0 |
041 ## - LANGUAGE CODE | |
Language code of text/sound track or separate title | fre |
042 ## - AUTHENTICATION CODE | |
Authentication code | dc |
100 10 - MAIN ENTRY--PERSONAL NAME | |
Personal name | Lederman, Véronique |
Relator term | author |
245 00 - TITLE STATEMENT | |
Title | Opacité de la finance, impuissance politique et fuite des capitaux |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Date of publication, distribution, etc. | 2013.<br/> |
500 ## - GENERAL NOTE | |
General note | 25 |
520 ## - SUMMARY, ETC. | |
Summary, etc. | Les paradis fiscaux font la une de la presse, aujourd’hui pour des raisons politiques, hier pour trouver un des coupables de la crise financière. Mais qu’est-ce qu’un paradis fiscal ? Il ne faut pas toujours des palmiers pour échapper au fisc. Et derrière cette expression, qui tricotent ces opérations illégales ? Enfin, jusqu’à présent les États ont du mal à lutter contre cette évasion fiscale, car il va falloir obtenir des banques transparence, échange automatique d’informations et enregistrement des structures opaques. Ce n’est pas gagné, car le temps joue pour le fraudeur, cependant l’arsenal juridique et réglementaire est en train de se mettre en place avec plus de volontarisme que précédemment. Classification JEL : H26, G01, F50 |
520 ## - SUMMARY, ETC. | |
Summary, etc. | Absence of financial transparency, political powerlessness and capital drainThe “Tax Havens” issue is nowadays quite notorious for political reasons, and for being of the origin of the financial. But what is a tax haven? One does not always need palm trees and sunny islands to avoid tax payment. And what is lying behind these words? Who are running these illegal operations? Until now the Governments have encounter some difficulties in combatting against tax avoidance since we need to get transparency, automatic information exchanges and registration of opaque structures from the banks. That is certainly not going to be easy, because time works in favor of tax dodgers. However, a legal and regulatory arsenal is being setup with a greater level of resoluteness than before. |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | échanges d'informations |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | évasion |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | opacité |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | paradis fiscaux |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | avoidance |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | information exchanges |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | opacity |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | tax havens |
786 0# - DATA SOURCE ENTRY | |
Note | Marché et organisations | 19 | 3 | 2013-12-01 | p. 207-224 | 1953-6119 |
856 41 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-marche-et-organisations-2013-3-page-207?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-marche-et-organisations-2013-3-page-207?lang=fr&redirect-ssocas=7080</a> |
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