Chronique des vingt dernières années du siècle. Trente-deux auteurs de toutes disciplines et de toutes sensibilités, réunis pour se souvenir, pour apprendre, pour comprendre. Dans la continuité des six premiers volumes de la légendaire collection du Mémorial des Corses.

Opération paillote : une aventure de l'Etat de droit

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. 
The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes.  These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.  
The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. "Fishing expeditions" are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.
All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework.  Some Global Forum members are undergoing combined - Phase 1 plus Phase 2 - reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. 
All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews:  Trinidad and Tobago 2011

Tout l'art de Coco

Un abécédaire hilarant illustré par Marc Boutavant Ce livre devait être un abécédaire tout ce qu'il y a de plus simple. Mais quelque chose d'horrible s'est produit : quelqu'un a volé les cookies de l'ours Bob !
 
 Bob doit trouver le responsable.Le coupable se cache-t-il du côté du A de l'Abricot, du J des Jouets ou du M des Monstres ? Porcelet est le suspect idéal, mais un bon détective doit toujours se méfier des apparences... 
 Un album pour les enfants dès 4 ans.

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Leif editioncivique td 6e

Cet ouvrage est une réédition numérique d'un livre paru au XXe siècle, désormais indisponible dans son format d'origine.

Opération paillote : une aventure de l'Etat de droit

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