17 novembre 2008

The Obama's bill on tax havens



obam president.jpgThe Obama ‘s bill to restrict the use of offshore tax havens

and abusive tax shelters


17 Février 2007 




Quelle sera donc la position européenne effective ?


La commission de l'UE sur la fiscalité



Conférence de presse sur la lutte contre la fraude
17 novembre 2008


Éric Woerth, ministre du Budget, des comptes publics et de la fonction publique et Laurette Onkelinx, vice-première ministre et ministre des Affaires sociales et de la santé de la Belgique, ont signé le 17 novembre un accord de coopération administrative pour renforcer la lutte contre la fraude aux cotisations et aux prestations de sécurité sociale.


Signé à l’occasion de l’ouverture de la conférence européenne sur la lutte contre la fraude sociale, cet accord illustre la volonté du gouvernement français de mener une action concertée au niveau européen pour mieux lutter contre la fraude sociale.



·                               Le communiqué de presse

·                               Le discours d’ouverture d’Éric Woerth

·                               Bilan des un an de lutte contre la fraude

·                               Le discours d’Éric Woerth


Traités fiscaux et coopération


Conférence sur la lutte contre la fraude et...


OCDE : les centres financiers


The Shadow Economies of 145 Countries by...


Définition des Offshore Financial Centers...

11 janvier 2008

IRS and overseas taxpayers by S.Simonard

383c8dd4f8fe0591988f3f483974a12e.jpgNotre amie Stéphanie SIMONARD nous informe de la pratique d'assistance de l'IRS concernant les  overseas taxpayers.

The I.R.S. has announced plans to enhance assistance to overseas taxpayers. Simultaneously the I.R.S. plans to step up enforcement efforts. To do this it also plans to beef up its human and computer resources and to improve its procedures on audits.


We are aware that the I.R.S. is auditing some returns of U.S. citizens in France in this connection.


U.S. executives considering an overseas assignment, see this article:


U.S. congressman introduces bill to raise taxes on the wealthy

15:33 Publié dans USA et IRS | Tags : overseas taxpayers, irs | Lien permanent | Commentaires (0) |  Imprimer | |  Facebook | | | | Pin it! | | |  del.icio.us

02 novembre 2007

IRS Probes Hedge Funds, Buyout Firms for Tax Abuses

dff1007aa301f87dda8b9f5a2346db5c.jpgIRS Probes Hedge Funds, Buyout Firms for Tax Abuses (Update1)  

Nov. 1 (Bloomberg) -- The Internal Revenue Service has begun an inquiry into suspected tax abuses at hedge funds and private- equity firms after determining many firm partners don't file returns and may have improperly characterized transactions.

The tax-collection agency is studying whether funds improperly structured stock swaps to avoid withholding taxes, whether they dictated loan terms to banks before agreeing to buy loan portfolios, and whether they improperly classified income as capital gains to take advantage of the lower rate.


Pour lire l'article en entier


La réglementation de l’activité des hedge fund par Nina Mitz


Analysis of Tax shelters by D.L.Korb,C.C.IRS

05:05 Publié dans Abus de droit :JP, USA et IRS | Tags : hedge fund, fraude fiscale | Lien permanent | Commentaires (0) |  Imprimer | |  Facebook | | | | Pin it! | | |  del.icio.us

02 octobre 2007

Analysis of Tax shelters by D.L.Korb,C.C.IRS

d2a171ce834b795db2e6c41576bd406f.jpgShelters, Schemes, and Abusive Transactions: Why Today’s Thoughtful U.S. Tax Advisors Should Tell Their Clients to
“Just Say No”


Envoyer cette note à un ami

The paper analyses the tax shelter market and the U.S. legal, judicial and administrative response to this issue. 

This paper was originally presented by Donald L. Korb, Chief Counsel of the Internal Revenue Service, U.S. Department of the Treasury, at the University of Cambridge . It was revised and updated in connection with the Symposium on Tax and Corporate Governance, held in Munich on December 8-9, 2006, and co-organized by the International Network for Tax Research (INTR), the Max Planck Institute for Intellectual Property, Competition and Tax Law and the German IFA branch.

05:20 Publié dans USA et IRS | Tags : tax shelter, intr, fraude fiscale, korb, irs, paradis fiscaux, abus de droit | Lien permanent | Commentaires (0) |  Imprimer | |  Facebook | | | | Pin it! | | |  del.icio.us

16 juin 2007

The Shadow Economies of 145 Countries by Friedrich Schneider

medium_shadow_economy.jpgThe Size of the Shadow Economies of 145 Countries all over the World: First Results over the Period 1999 to 2003 by Friedrich Schneider 


 the book 


the study ShadEconomyWorld145_2006.pdf

Using the DYMIMIC approach, estimates of the shadow economy in 145 developing, transition, developed OECD countries, South Pacific islands and still communist countries are presented. The average size of the shadow economy (in percent of official GDP) over 2002/2003 in developing countries is 39.1%, in transition countries 40.1%, in OECD countries 16.3%, South Pacific islands 33.4% and 4 remaining Communist countries 21.8%. An increasing burden of taxation, high unemployment and low official GDP growth are the driving forces of the shadow economy

Johannes Kepler University Linz, Department of Economics



avocat fiscal      le cercle des fiscalites  barreau de paris minefi  suisse