Les paradis fiscaux dans la concurrence fiscale internationale

Abstract : In the framework of the growth and the internationalisation of the financial flows since the beginning of the twentieth century, Tax havens leading positions in the economic and financial environment have become so much important, that many political actors of the well developed countries have tried to assess this phenomenon through the international tax competition studies. Going further in the tax optimisation and tax planning process of the offshore sphere of activity, we can consider that far from being isolated in the sovereignty of a few countries, the offshore financial model is far integrated in the worldwide economic system, which can explain the difficulty and the different means used by the political authority to manage and stop the offshore mechanism through a by territory approach.
Document type :
Theses
Complete list of metadatas

Cited literature [77 references]  Display  Hide  Download

https://tel.archives-ouvertes.fr/tel-01249391
Contributor : Abes Star <>
Submitted on : Monday, January 4, 2016 - 10:49:06 AM
Last modification on : Thursday, December 6, 2018 - 5:24:06 PM
Long-term archiving on : Thursday, April 7, 2016 - 4:53:54 PM

File

pdf2star-1429025199-these_vers...
Version validated by the jury (STAR)

Identifiers

  • HAL Id : tel-01249391, version 1

Collections

STAR | PSL

Citation

Antoine Molé. Les paradis fiscaux dans la concurrence fiscale internationale. Droit. Université Paris Dauphine - Paris IX, 2015. Français. ⟨NNT : 2015PA090007⟩. ⟨tel-01249391⟩

Share

Metrics

Record views

1171

Files downloads

16549