La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales

Doctoral thesis French OPEN
Laumonier , Alexandre;
(2017)
  • Publisher: HAL CCSD
  • Subject: Tax fraud | Fraude fiscale | Tax avoidance | Worldwide tax | Paradis fiscaux | International | Tax heavens | Impôt mondial | [SHS.DROIT] Humanities and Social Sciences/Law | Cooperation | Évasion fiscale | [ SHS.DROIT ] Humanities and Social Sciences/Law

Tax fraud and tax avoidance are as old as tax itself. Economy’s globalisation and digitalazation have however confronted States with the limitations of their tax power that remains dependant on their territorial boundaries. More recently, the 2007-2008 financial crisis ... View more
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