Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Historiquement l’impôt et l’ État sont consubstantiels . Aujourd’hui l’impôt et le monde sont consubstantiels. Nous sommes dans une situation paradoxale.Lever l’impôt est une prérogative de souveraineté nationale mais celui -ci est pensé ailleurs qu’au sein de l’ État nation. L’essentiel des problématiques fiscales est aujourd’hui traité par l’OCDE.Depuis 2008, nous assistons à la réécriture du droit fiscal international. Le plan base erosion and profit shifting (BEPS) et l’outil inclusif, la convention multilatérale, s’efforcent de prévenir l’érosion des bases d’imposition et le transfert de bénéfices. L’OCDE met à la disposition, sans rien imposer, des standards internationaux en adaptant certaines notions, l’établissement stable, les dispositifs hybrides, l’utilisation abusive des conventions fiscales notamment, à la mondialisation et au développement des échanges. Le tout s’inscrit dans une exigence renforcée de transparence.

International law --- Tax law --- E-books --- Droit et mondialisation --- Impôts --- Droit fiscal (droit international) --- Droit --- Union européenne --- Organisation de coopération et de développement économiques --- Taxation --- Tax administration and procedure --- Droit fiscal --- Droit fiscal international --- Impôt --- Law and legislation --- Administration et procédure --- mondialisation --- impôt --- accord multilatéral --- commerce international --- STRADALEX --- maladie à coronavirus --- BPB --- Artimųjų Rytų respiracinis sindromas --- αναπνευστικό σύνδρομο της Μέσης Ανατολής --- Sindromu Respiratorju tal-Lvant Nofsani --- Nahost-Atemwegssyndrom --- közel-keleti légzőszervi szindróma --- koronavirové onemocnění --- SARS --- coronavirus pandemic 2019-2020 --- syndrome respiratoire du Moyen-Orient --- közel-keleti légzőszervi tünetegyüttes --- respirační syndrom z Blízkého východu --- sars-cov-1 --- mers --- Lähis-Ida respiratoorne sündroom --- covid-19-tauti --- bliskoistočni akutni respiratorni sindrom --- COVID-19 --- SARS-CoV-1 --- Middle East respiratory syndrome --- COVID --- близкоизточен респираторен синдром --- Middle-East Respiratory Syndrome --- közel-keleti respiratorikus szindróma --- blízkovýchodný respiračný syndróm --- заболяване от коронавирус --- síndrome respiratorio de Oriente Próximo --- SARS-CoV-2 --- síndrome respiratória do Médio Oriente --- Tuvo Austrumu respiratorais sindroms --- Severe Acute Respiratory Syndrome --- MERS-CoV --- bliskowschodni zespół niewydolności oddechowej --- Middle-East respiratory syndrome --- MERS --- sindrome respiratoria medio-orientale --- közel-keleti légúti szindróma --- Lähi-idän hengitystieoireyhtymä --- coronavirus disease 2019 --- Coronavirus-Erkrankung --- boala provocată de coronavirus --- coronavirus disease --- marda tal-coronavirus --- koronaviruso sukeliama liga --- koroonaviirushaigus --- coronavirusziekte --- koronavīrusa slimība --- malattia da coronavirus --- doença por coronavírus --- bolest uzrokovana koronavirusom --- ochorenie spôsobené koronavírusom --- koronavirusna bolezen --- koronavírus-betegség --- koronavirustauti --- coronavirusinfektion --- коронавирусна болест --- choroba koronawirusowa --- enfermedad por coronavirus --- νόσος από κορονοϊό --- coronavirussygdom --- galar coróinvíris --- onemocnění koronavirem --- sistema commerciale internazionale --- Camera di commercio internazionale --- διεθνείς εμπορικές συναλλαγές --- comércio mundial --- Welthandel --- comerț mondial --- tregti botërore --- maailmankauppa --- world trade --- comercio mundial --- παγκόσμιες εμπορικές συναλλαγές --- commerce mondial --- världshandel --- světový obchod --- commercio mondiale --- scambio internazionale --- verdenshandel --- maailmakaubandus --- svetový obchod --- pasaules tirdzniecība --- παγκόσμιο εμπόριο --- világkereskedelem --- wereldhandel --- pasaulinė prekyba --- svjetska trgovina --- international handel --- handel międzynarodowy --- tarptautinė prekyba --- starptautiskā tirdzniecība --- internationale handel --- comércio internacional --- меѓународна трговија --- međunarodna trgovina --- trádáil idirnáisiúnta --- међународна трговина --- mednarodna trgovina --- internationaler Handel --- comerț internațional --- международна търговия --- mezinárodní obchod --- nemzetközi kereskedelem --- international trade --- kansainvälinen kauppa --- rahvusvaheline kaubandus --- commercio internazionale --- kummerċ internazzjonali --- tregti ndërkombëtare --- internationell handel --- διεθνές εμπόριο --- comercio internacional --- medzinárodný obchod --- multilateraler Vertrag --- többoldalú szerződés --- mitmepoolne kokkulepe --- multilateral treaty --- tratado multilateral --- mehrseitiges Abkommen --- πολυμερής συνθήκη --- traktat shumëpalësh --- multilaterální dohoda --- daugiašalė sutartis --- daudzpusējs līgums --- globální dohoda --- мултилатерален договор --- повеќестран договор --- acuerdo plurilateral --- multilateral traktat --- monenvälinen valtiosopimus --- multilaterální smlouva --- повеќестрана спогодба --- multilateralni sporazum --- traité multilatéral --- multilateral överenskommelse --- mnohostranná smlouva --- multilateraal akkoord --- trattato multilaterale --- multilaterális megállapodás --- multilaterálna zmluva --- multilateraal verdrag --- monenvälinen sopimus --- мултилатерална спогодба --- daugiašalis susitarimas --- multilateral aftale --- multilateralt avtal --- mitmepoolne leping --- umowa wielostronna --- multilateral agreement --- mnohostranná dohoda --- многостранно споразумение --- вишестрани споразум --- multilaterales Abkommen --- večstranski sporazum --- višestrani sporazum --- acord multilateral --- πολυμερής συμφωνία --- acordo multilateral --- acuerdo multilateral --- ftehim multilaterali --- multilaterale overeenkomst --- accordo multilaterale --- marrëveshje shumëpalëshe --- daudzpusējs nolīgums --- comhaontú iltaobhach --- többoldalú megállapodás --- apmokestinimo norma --- Abgabe --- даночна стапка --- skattesats --- aliquota d'imposizione --- јавна давачка --- miera zdanenia --- maksumäär --- taxa fiscal --- tipo de gravamen --- verokanta --- az adózás mértéke --- porezna stopa --- gravamen fiscal --- finansiel ordning --- taxe fiscale --- maksustamismäär --- Steuersatz --- daňová sazba --- оданочување --- taxa de imposição --- fiskal avgift --- beskatningsprocent --- tasa --- taux d'imposition --- adómérték --- cotă de impozitare --- sadzba dane --- tasso d'imposizione --- φορολογικά τέλη --- Steuerschuld --- míra zdanění --- φορολογικός συντελεστής --- canone fiscale --- belastingtarief --- contribución --- rate of taxation --- fiscale retributie --- shkallë e tatimit --- illeték --- imposta --- belastingschijf --- tarifa impositiva --- veroprosentti --- tipo impositivo --- nodokļa likme --- imposizione fiscale --- járulék --- shkallë tatimore --- tax rate --- taxă fiscală --- mokesčio norma --- tributo --- skatt --- tatim --- данок --- cáin --- porez --- nodoklis --- данък --- imposta (tassa) --- mokestis --- tax --- daň --- imposto --- impozit --- φόρος --- порез --- impuesto --- taxxa --- skat --- podatek --- vero --- Steuer --- adó --- maks --- belasting --- davek --- globalisering van de economie --- talouden globalisoituminen --- Globalisierung der Wirtschaft --- gazdasági globalizáció --- altermondialisme --- altermundialismo --- alterglobalização --- ekonomiskās darbības internacionalizācija --- alterglobalizm --- altermundialización --- economic globalisation --- globalizim ekonomik --- globalizácia ekonomiky --- globalizarea economiei --- οικονομική παγκοσμιοποίηση --- mondializzazione --- altermondialism --- globalizzazzjoni tal-ekonomija --- altermundialização --- alterglobalizacja --- алтерглобализация --- erilainen globalisaatio --- antiglobalizmus --- internaționalizarea activității economice --- majandustegevuse globaliseerumine --- mundialización de la economía --- globalizacija ekonomskih aktivnosti --- internacionalizacija ekonomskih aktivnosti --- globalisering av ekonomin --- alternativ globalisering --- alterglobalizacija --- интернационализиране на икономиката --- ekonomikos globalizacija --- globalizzazione dell'economia --- globalization --- economic globalization --- talouden kansainvälistyminen --- Internationalisierung der Wirtschaft --- globalisering af økonomien --- altermondialista mozgalom --- εναλλακτική παγκοσμιοποίηση --- talouden maailmanlaajuistuminen --- internacionalizacija gospodarstva --- ekonomiskās darbības globalizācija --- globalizacija gospodarstva --- ekonomikos internacionalizacija --- internationalisering af økonomien --- mondialisering af økonomien --- internacionalizace ekonomiky --- globalisation of economic activity --- globalisation de l'économie --- internazzjonalizzazzjoni tal-ekonomija --- gazdasági tevékenység globalizációja --- majanduse globaliseerumine --- alterglobalizmas --- ndërkombëtarizim i veprimtarisë ekonomike --- internationalisering van de economie --- παγκοσμιοποίηση της οικονομίας --- internationalisering av ekonomin --- globalizációellenesség --- ekonomická globalizace --- protiglobalizacija --- alterglobalizace --- globalisation of the economy --- ekonominės veiklos internacionalizacija --- globalizacja gospodarki --- internacionalização da economia --- економска глобализација --- internationalisation de l'économie --- alternative Globalisierung --- vaihtoehtoinen globalisaatio --- икономическа глобализация --- altermondialisation --- internacionalizácia ekonomiky --- ekonominės veiklos globalizacija --- globalizace světové ekonomiky --- глобализација привреде --- alterglobalizácia --- интернационализација привредне делатности --- internationalisation of economic activity --- διαφορετική παγκασμιοποίηση --- глобализација економије --- altermundismo --- internationalization of economic activity --- globalizim i ekonomisë --- altermondialismo --- antiglobalisering --- globalizzazione economica --- internacionalización de la economía --- алтерглобализъм --- majandustegevuse rahvusvahelistumine --- ekonomická globalizácia --- alterglobalismus --- globalizim i veprimtarisë ekonomike --- globalizace ekonomiky --- globalizzazzjoni ekonomika --- Altermondialisation --- mondialisation économique --- διεθνοποίηση της οικονομίας --- internazionalizzazione dell'economia --- gospodarska globalizacija --- globalización de la economía --- mondialisering van de economie --- globalización económica --- geglobaliseerde economie --- globalizarea activității economice --- mundialização da economia --- üleilmastumine --- mondialisering --- alternatiivne globaliseerumine --- interdipendenza a livello mondiale dell'economia --- globalizacja gospodarcza --- alternatīva globalizācijas kustība --- глобализиране на икономиката --- ekonomikas globalizācija --- altermondializare --- привредна глобализација --- altermondializmus --- globalizace --- παγκοσμιοποίηση --- globalizáció --- globalizacija --- globalisering --- globalizacja --- глобализација --- globalizare --- globalizácia --- globalizzazzjoni --- globalizzazione --- globalizim --- globalização --- globaliseerumine --- globalizācija --- globalización --- globalisaatio --- domhandú --- globalisation --- глобализация --- Globalisierung --- impôt --- accord multilatéral --- maladie à coronavirus