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52

Aujean M. (2014), « L’Europe est aujourd’hui

la zone de concurrence fiscal la plus élevée»,

L’Economie politique

n°64, octobre.

Avi-Yonah R and Z. Pouga Tinhaga (2014),

“Unitary Taxation and International Tax Rules”,

ICTD Working Paper

n°26, November

http://www.ictd.ac/en/publications/unitary- taxation-and-international-tax-rules

Billard A., M. Duranton, J-P Foegle et T. Martin-

Teodorczyk (2014), « Le ‘milieu du gué’ de la

protection des lanceurs d’alerte»,

La Revue des

droits de l’homme

(en ligne), 20 mai.

http://revdh.revues.org/752

BEPS Monitoring Group (2014),

OECD BEPS Scorecard

https://bepsmonitoringgroup.files.wordpress. com/2014/10/oecd-beps-scorecard.pdf

Bowers S (2015), “US tech giants launch

fierce fightback against global tax avoidance

crackdown”,

The Guardian,

January 21th.

http://www.theguardian.com/business/2015/ jan/21/us-tech-tax-avoidance-google-amazon- apple

B Team (the) (2015), Ending anonymous

companies : tackling corruption and

promoting stability through beneficial

ownership transparency.

The business case

,

January

http://bteam.org/original-content/business- case-ending-anonymous-companies/

Chavagneux C. et R. Palan (2012),

Les paradis

fiscaux

, La Découverte.

Citizens for Tax Justice (2014),

Offshore Shell Games 2014

, June.

http://ctj.org/ctjreports/2014/06/offshore_ shell_games_2014.php

Cobham A. (2014),

Four futures for

international tax rules

, December 16th.

http://www.cgdev.org/blog/four-futures- international-tax-rules

Cobham A. and Simon Loretz (2014),

“International Distribution of the Corporate

Tax Base: Implications of Different

Apportionment Factors under Unitary

Taxation”,

ICTD Working Paper n°27

, November,

November.

http://www.ictd.ac/sites/default/files/ ICTD%20WP27.pdf

BIBLIOGRAPHIE