ETUDES FISCALES INTERNATIONALES - global-forum Patrick Michaud,avocat fiscaliste au Barreau de Paris, est un ancien fonctionnaire des Finances.Ce blog est un outil de travail pour rechercher,centraliser et diffuser les informations internet de fiscalité internationale et européenne http://www.etudes-fiscales-internationales.com/global-forum/ Thu, 29 Jul 2010 16:34:10 +0200 All Rights Reserved http://www.etudes-fiscales-internationales.com/archive/2009/05/29/le-forum-des-administrations-fiscales.html Vth tax forum des administrations fiscales http://www.etudes-fiscales-internationales.com/archive/2009/05/29/le-forum-des-administrations-fiscales.html noreply@etudes-fiscales-internationales.com (.) Formation EFI global forum OCDE Fri, 29 May 2009 15:57:00 +0200 <p style="margin: 0cm 3.3pt 0pt 0cm; line-height: 12.45pt; text-align: center; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal"><b><span style="FONT-SIZE: 16pt; FONT-FAMILY: Georgia; LETTER-SPACING: -0.9pt; mso-bidi-font-family: Arial"><img name="media-362878" src="http://www.etudes-fiscales-internationales.com/media/00/00/314272383.jpg" alt="ocde.jpg" style="border-width: 0; float: left; margin: 0.2em 1.4em 0.7em 0;" id="media-362878" /></span></b></p> <p style="margin: 0cm 3.3pt 0pt 0cm; line-height: 12.45pt; text-align: center; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 3.3pt 0pt 0cm; line-height: 12.45pt; text-align: center; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 3.3pt 0pt 0cm; line-height: 12.45pt; text-align: center; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal"><b><span style="FONT-SIZE: 16pt; FONT-FAMILY: Georgia; LETTER-SPACING: -0.9pt; mso-bidi-font-family: Arial"><a target="_blank" href="http://www.oecd.org/document/27/0,3343,en_2649_33749_42880923_1_1_1_1,00.html">&nbsp; V th TAX FORUM à PARIS<br /> sur&nbsp;l'administration&nbsp;fiscale&nbsp;</a></span></b></p> <p style="margin: 0cm 3.3pt 0pt 0cm; line-height: 12.45pt; text-align: center; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 3.3pt 0pt 0cm; line-height: 12.45pt; text-align: center; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 10pt; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly" class="MsoNormal"><span style="FONT-SIZE: 16pt; FONT-FAMILY: Georgia">&nbsp;</span></p> <p style="margin: 0cm 0cm 0pt; line-height: 150%;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 0cm 0pt; line-height: 150%; text-align: center;" class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14pt; line-height: 150%; font-family: Georgia;"><a href="http://www.oecd.org/dataoecd/26/43/39886621.pdf"><span style="color: #800080;">Le 4<sup>ème</sup> TAX <span style="mso-spacerun: yes;">&nbsp;</span>FORUM <span style="mso-spacerun: yes;">&nbsp;</span>du CAP</span></a></span></b></p> <p style="margin: 0cm 0cm 0pt; line-height: 150%; text-align: center;" class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14pt; line-height: 150%; font-family: Georgia;"><a href="http://www.oecd.org/dataoecd/38/29/37415572.pdf"><span style="color: #800080;">Le 3<sup>ème</sup> TAX FORUM à SEOUL</span></a></span></b></p> <p style="margin: 0cm 0cm 0pt; line-height: 150%; text-align: center;" class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14pt; line-height: 150%; font-family: Georgia;"><a href="http://www.oecd.org/site/0,3407,en_21571361_34663182_1_1_1_1_1,00.html"><span style="color: #800080;">Le 2ème TAX FORUM à DUBLIN</span></a></span></b></p> <p style="margin: 0cm 0cm 0pt; line-height: 10pt; text-align: center; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 0cm 0pt; line-height: 10pt; text-align: center; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 10pt; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly" class="MsoNormal">&nbsp;</p> <p style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 10pt; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 0cm 0pt; line-height: 10pt; text-align: center; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p style="padding-left: 60px; margin: 0cm 0cm 0pt; line-height: 10pt; text-align: center; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: 16pt; font-family: Georgia;"><strong><span style="FONT-FAMILY: Georgia; LETTER-SPACING: -0.7pt; mso-bidi-font-family: Arial"><span style="font-size: 14pt; font-family: Georgia;"><span style="color: #0000ff;"><span style="background-color: #ffff99;">Ce forum est d’ un grand intérêt car il permet d'anticiper les politiques fiscales des prochaines années.</span></span></span></span></strong></span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: 16pt; font-family: Georgia;"><strong><span style="FONT-FAMILY: Georgia; LETTER-SPACING: -0.7pt; mso-bidi-font-family: Arial"><span style="font-size: 14pt; font-family: Georgia;"><span style="color: #0000ff;"><span style="background-color: #ffff99;"><a target="_blank" href="http://www.oecd.org/dataoecd/4/48/40233505.pdf">Le rôle et la responsabilité des conseillers fiscaux (Séoul)</a></span></span></span></span></strong></span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: 16pt; font-family: Georgia;"><strong><span style="FONT-FAMILY: Georgia; LETTER-SPACING: -0.7pt; mso-bidi-font-family: Arial"><span style="font-size: 14pt; font-family: Georgia;"><span style="color: #0000ff;"><span style="background-color: #ffff99;"><span style="font-size: 16pt; font-family: Georgia;"><strong><span style="FONT-FAMILY: Georgia; LETTER-SPACING: -0.7pt; mso-bidi-font-family: Arial"><span style="font-size: 14pt; font-family: Georgia;"><span style="color: #0000ff;"><span style="background-color: #ffff99;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/01/01/1027260104.pdf">Le rôle et la responsabilité des conseillers fiscaux (Séoul)&nbsp;pdf</a></span></span></span></span></strong></span></span></span></span></span></strong></span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: Georgia">Les.directeurs des&nbsp;administrations&nbsp;fiscales&nbsp;de&nbsp;34&nbsp;états&nbsp;se.sont.réunis&nbsp;<br /> à&nbsp;Paris&nbsp;les 28&nbsp;et&nbsp;29&nbsp;mai&nbsp;2009&nbsp;pour&nbsp;la&nbsp;cinquième&nbsp;réunion&nbsp;du&nbsp;<br /> Forum&nbsp;de&nbsp;l'OCDE&nbsp;sur&nbsp;l'administration&nbsp;fiscale.&nbsp;</span></p> <div style="margin: 0cm 0cm 0pt; line-height: 10pt; text-align: center; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal"> <p style="margin: 0cm 0cm 0pt; line-height: 150%; text-align: center;" class="MsoNormal"><span style="FONT-FAMILY: Georgia"><span style="font-size: small;">&nbsp;</span></span></p> <p style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 10pt; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly" class="MsoNormal"><span style="FONT-SIZE: 14pt; FONT-FAMILY: Georgia">&nbsp;</span></p> <p style="MARGIN: 0cm 1.6pt 0pt 0.75pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-layout-grid-align: none; mso-pagination: none" class="MsoNormal"><span style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"><span style="font-family: Times New Roman;">Durant&nbsp; ces&nbsp; deux&nbsp; jours,&nbsp; les &nbsp; discussions&nbsp; ont&nbsp; essentiellement&nbsp; porté&nbsp; sur&nbsp; les&nbsp; défis&nbsp; et&nbsp; opportunités&nbsp; qui&nbsp; se&nbsp; présentent. actuellement&nbsp; aux&nbsp; administrations&nbsp; fiscales&nbsp; et&nbsp; aux&nbsp; contribuables&nbsp; dans&nbsp; le&nbsp; monde.&nbsp;</span></span></p> <p style="MARGIN: 0cm 1.6pt 0pt 0.75pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-layout-grid-align: none; mso-pagination: none" class="MsoNormal"><span style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"><span style="font-family: Times New Roman;">Les hauts fonctionnaires ont&nbsp; travaillé&nbsp; ensemble,&nbsp; de&nbsp; concert&nbsp; avec&nbsp; des&nbsp; dirigeants&nbsp; d'entreprise,&nbsp; en&nbsp; partageant leurs &nbsp;expériences&nbsp; et&nbsp;&nbsp;leur &nbsp; expertise&nbsp; pour&nbsp;&nbsp;améliorer &nbsp; les&nbsp; réponses&nbsp; des &nbsp; administrations&nbsp; fiscales&nbsp; et&nbsp; pour&nbsp; élaborer&nbsp; de&nbsp; nouvelles&nbsp; initiatives&nbsp;conjointes.</span></span></p> <p style="MARGIN: 0cm 1.6pt 0pt 0.75pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-layout-grid-align: none; mso-pagination: none" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 1.6pt 0pt 0.75pt; line-height: 150%; text-align: center; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal"><span style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"><span style="font-family: Times New Roman;"><a target="_blank" href="http://www.oecd.org/dataoecd/18/32/42887253.pdf">LE COMMUNIQUE FINAL</a></span></span></p> <p style="margin: 0cm 1.6pt 0pt 0.75pt; line-height: 150%; text-align: center; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 1.6pt 0pt 0.75pt; line-height: 150%; text-align: center; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal"><span style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"><span style="font-family: Times New Roman;"><a target="_blank" href="http://interwebcast.oecd.org/conferences/5_603/fr/event_medias/video.wvx">La Vidéo</a>&nbsp;</span></span> <span style="font-size: small; font-family: Times New Roman;"><span style="font-size: 13pt; color: #333333; font-family: Verdana; mso-bidi-font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: FR; mso-fareast-language: FR; mso-bidi-language: AR-SA;"><a target="_blank" href="http://interwebcast.oecd.org/conferences/5_603/fr/event_medias/video.wvx"><span style="color: #800080;">French</span></a></span>&nbsp;</span></p> <p style="margin: 0cm 1.7pt 0pt 0.55pt; line-height: 150%; text-align: left; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 1.7pt 0pt 0.55pt; line-height: 150%; text-align: left; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 1.7pt 0pt 0.55pt; line-height: 150%; text-align: left; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal"><span style="font-size: small;"><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: Georgia; LETTER-SPACING: -0.5pt; mso-bidi-font-family: Arial">A&nbsp;l'issue&nbsp;des.discussions,&nbsp;et&nbsp;en&nbsp;tirant&nbsp;parti&nbsp;<a target="_blank" href="http://www.etudes-fiscales-internationales.com/archive/2007/09/16/new-cooperation-fiscale-internationale.html">des&nbsp;résultats&nbsp;des précédants forum</a> ,&nbsp;les participants.ont décidé&nbsp;de&nbsp;continuer</span></b> <b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: Georgia; LETTER-SPACING: -1pt; mso-bidi-font-family: Arial">de&nbsp;:&nbsp;</span></b></span></p> <p style="margin: 0cm 0cm 0pt; line-height: 10pt; text-align: left; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal"><span style="FONT-FAMILY: Georgia"><span style="font-size: small;">&nbsp;</span></span></p> <p style="padding-left: 30px; margin: 0cm 13.2pt 0pt 0cm; line-height: 18.65pt; text-align: left; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal"><span style="font-size: small;"><b><span style="FONT-FAMILY: Georgia; LETTER-SPACING: -0.7pt; mso-bidi-font-family: Arial">1..Collaborer&nbsp;pour&nbsp;améliorer&nbsp;l'administration&nbsp;de&nbsp;l'impôt,&nbsp;le&nbsp;service&nbsp;au&nbsp;contribuable&nbsp;et&nbsp;la&nbsp;discipline&nbsp;fiscale,</span></b> <b><span style="FONT-FAMILY: Georgia; LETTER-SPACING: -0.65pt; mso-bidi-font-family: Arial">au&nbsp;niveau&nbsp;national&nbsp;et&nbsp;international.&nbsp;</span></b></span></p> <p style="padding-left: 30px; margin: 0cm 0cm 0pt; line-height: 10pt; text-align: left; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal"><span style="FONT-SIZE: 10pt"><span style="font-family: Times New Roman;">&nbsp;</span></span><b><span style="FONT-FAMILY: Georgia; LETTER-SPACING: -0.7pt; mso-bidi-font-family: Arial"><span style="font-size: small;">2.&nbsp;&nbsp; Promouvoir&nbsp;un&nbsp;ferme&nbsp;gouvernement&nbsp;d'entreprise&nbsp;dans&nbsp;le&nbsp;domaine&nbsp;fiscal.&nbsp;</span></span></b></p> <p style="padding-left: 30px; margin: 0cm 0cm 0pt; line-height: 10pt; text-align: left; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal"><span style="FONT-SIZE: 10pt"><span style="font-family: Times New Roman;">&nbsp;</span></span></p> <p style="padding-left: 30px; margin: 0cm 0cm 0pt; line-height: 10pt; text-align: left; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal"><span style="FONT-SIZE: 10pt"><span style="font-family: Times New Roman;">&nbsp;</span></span><b><span style="FONT-FAMILY: Georgia; LETTER-SPACING: -0.7pt; mso-bidi-font-family: Arial"><span style="font-size: small;">3.&nbsp;&nbsp; Soutenir&nbsp;les&nbsp;économies&nbsp;en&nbsp;développement&nbsp;pour&nbsp;l'administration&nbsp;de&nbsp;l'impôt.&nbsp;</span></span></b></p> <p style="padding-left: 30px; margin: 0cm 0cm 0pt; line-height: 10pt; text-align: left; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p style="padding-left: 30px; margin: 0cm 0cm 0pt; line-height: 10pt; text-align: left; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="font-size: 14pt; font-family: Georgia;">&nbsp;</span></p> <p style="padding-left: 30px; margin: 0cm 0cm 0pt; line-height: 10pt; text-align: left; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p style="padding-left: 30px; margin: 0cm 0cm 0pt; line-height: 10pt; text-align: left; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p style="padding-left: 30px; margin: 0cm 0cm 0pt; line-height: 10pt; text-align: left; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="FONT-FAMILY: Georgia; LETTER-SPACING: -0.7pt; mso-bidi-font-family: Arial"><span style="font-size: 14pt; font-family: Georgia;"><span style="color: #0000ff;"><span style="background-color: #ffff99;">Ce forum est d’ un grand intérêt car il permet d'anticiper les politiques fiscalesdes prochaines années.</span></span></span></span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="font-size: 14pt; font-family: Georgia;"><br style="mso-special-character: line-break;" /> <br style="mso-special-character: line-break;" /></span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="font-size: 14pt; font-family: Georgia;"><span style="color: #0000ff;"><span style="background-color: #ffff99;">En 2009 les deux thèmes de réflexions étaient les suivants</span></span></span></p> <p style="padding-left: 30px; margin: 0cm 0cm 0pt; line-height: 10pt; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal"><span style="color: #0000ff;">&nbsp;</span></p> <p style="padding-left: 30px; margin: 0cm 0cm 0pt; line-height: 10pt; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p style="padding-left: 30px; margin: 0cm 0cm 0pt; line-height: 10pt; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p align="center" style="margin: 0cm -32.1pt 0pt 0.2pt; line-height: 150%; text-align: center; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16pt; line-height: 150%; font-family: Georgia;"><a target="_blank" href="http://www.letemps.ch/rw/Le_Temps/Quotidien/2009/05/29/Economie/ImagesWeb/Building%20Transparent%20Tax%20Compliance%20by%20Banks.pdf">Vers&nbsp; une&nbsp; discipline&nbsp; fiscale transparente&nbsp; dans&nbsp; le&nbsp; secteur&nbsp;bancaire</a> pdf<br /></span></b></p> <p align="center" style="margin: 0cm -32.1pt 0pt 0.2pt; line-height: 150%; text-align: center; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16pt; line-height: 150%; font-family: Georgia;"><a target="_blank" href="http://www.oecd.org/dataoecd/3/43/42827589.pdf">le résumé</a></span></b></p> <p align="center" style="margin: 0cm -32.1pt 0pt 0.2pt; line-height: 150%; text-align: center; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal">&nbsp;</p> <p align="center" style="margin: 0cm -32.1pt 0pt 0.2pt; line-height: 150%; text-align: center; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16pt; line-height: 150%; font-family: Georgia;"><a name="42377880"></a><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14pt; color: #333333; font-family: Georgia;"><a target="_blank" href="http://www.oecd.org/document/34/0,3343,fr_2649_33749_42377826_1_1_1_1,00.html"><span style="color: #2973bd;">Consultation et commentaires publics sur le projet de l'OCDE relatif aux « Particuliers les Plus Fortunés »</span></a></span></b></span></b></p> <p align="center" style="margin: 0cm -32.1pt 0pt 0.2pt; line-height: 150%; text-align: center; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal">&nbsp;</p> <p align="center" style="margin: 0cm -32.1pt 0pt 0.2pt; line-height: 150%; text-align: center; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal"><i><span style="font-size: 16pt; line-height: 150%; font-family: Georgia; letter-spacing: -0.65pt; mso-bidi-font-family: Arial;">&nbsp;</span></i></p> <p align="center" style="margin: 0cm -32.1pt 0pt 0.2pt; line-height: 150%; text-align: center; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16pt; line-height: 150%; font-family: Georgia; letter-spacing: -0.65pt; mso-bidi-font-family: Arial; mso-bidi-font-style: italic;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/01/02/2082974237.pdf">Dialoguer&nbsp;avec&nbsp; les&nbsp;particuliers&nbsp; les&nbsp; plus&nbsp;fortunés&nbsp;<br /></a></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16pt; line-height: 150%; font-family: Georgia; letter-spacing: -0.7pt; mso-bidi-font-family: Arial; mso-bidi-font-style: italic;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/01/02/2082974237.pdf">pour&nbsp; le&nbsp; respect&nbsp; de&nbsp; leurs&nbsp; obligations&nbsp; fiscales pdf<br /></a></span></b></p> <p align="center" style="margin: 0cm -32.1pt 0pt 0.2pt; line-height: 150%; text-align: center; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16pt; line-height: 150%; font-family: Georgia; letter-spacing: -0.7pt; mso-bidi-font-family: Arial; mso-bidi-font-style: italic;"><a target="_blank" href="http://www.oecd.org/dataoecd/3/44/42827651.pdf">le résumé</a></span></b></p> <p align="center" style="margin: 0cm -32.1pt 0pt 0.2pt; line-height: 150%; text-align: center; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal">&nbsp;</p> <p align="center" style="margin: 0cm -32.1pt 0pt 0.2pt; line-height: 150%; text-align: center; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 2.15pt 0pt 0.2pt; line-height: 150%; mso-layout-grid-align: none; mso-pagination: none;" class="MsoNormal"><span style="font-family: Georgia; letter-spacing: -0.7pt; mso-bidi-font-family: Arial;"><span style="font-size: small;">&nbsp;</span></span></p> <p style="padding-left: 30px; margin: 0cm 0cm 0pt; line-height: 10pt; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;&nbsp;</p> <p style="padding-left: 30px; margin: 0cm 0cm 0pt; line-height: 10pt; mso-layout-grid-align: none; mso-pagination: none; mso-line-height-rule: exactly;" class="MsoNormal">&nbsp;</p> <p style="padding-left: 30px; margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;">&nbsp;</span></p> &nbsp;</div> http://www.etudes-fiscales-internationales.com/archive/2008/10/10/the-world-forum.html The world forum http://www.etudes-fiscales-internationales.com/archive/2008/10/10/the-world-forum.html noreply@etudes-fiscales-internationales.com (.) Dossiers budgetaires global forum Politique fiscale Fri, 10 Oct 2008 08:23:00 +0200 <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span class="heading1"><span style="font-size: small;"><span style="color: #000066;"><strong><span style="font-family: Arial;"><a target="_blank" href="http://www.weforum.org/en/initiatives/gcp/Global%20Competitiveness%20Report/index.htm"><img name="media-259524" src="http://www.etudes-fiscales-internationales.com/media/01/01/1462510858.jpg" alt="WORLD REPORT.jpg" style="border-width: 0; float: left; margin: 0.2em 1.4em 0.7em 0;" id="media-259524" />The Global Competitiveness Report 2008-2009</a></span></strong></span></span></span><span class="heading1"><strong><span style="font-size: small; color: #000066; font-family: Arial;">&nbsp;</span></strong></span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><a href="http://www.weforum.org/en/initiatives/gcp/Global%20Competitiveness%20Report/index.htm"></a></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;">&nbsp;</span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;">&nbsp;</span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify;" class="MsoNormal"><span style="font-size: small;"><span style="font-family: Georgia; mso-ansi-language: EN-GB;">The United States tops the overall ranking in</span> <span style="font-family: Georgia;"><a target="_blank" href="http://www.weforum.org/GCR0809_Browser"><span xml:lang="EN-GB" style="mso-ansi-language: EN-GB;" lang="EN-GB">The Global Competitiveness Report 2008-2009</span></a></span><span style="font-family: Georgia; mso-ansi-language: EN-GB;">. Switzerland is in second position followed by Denmark, Sweden and Singapore. European economies continue to prevail in the top 10 with Finland, Germany and the Netherlands following suit. The United Kingdom, while remaining very competitive, has dropped by three places and out of the top 10, mainly attributable to a weakening of its financial markets</span></span><span style="font-family: Georgia; mso-ansi-language: EN-GB;"><span style="font-size: small;">&nbsp;</span></span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span xml:lang="EN-GB" style="mso-ansi-language: EN-GB;" lang="EN-GB"><span style="font-size: small; font-family: Times New Roman;">&nbsp;</span></span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span xml:lang="EN-GB" style="mso-ansi-language: EN-GB;" lang="EN-GB"><span style="font-size: small; font-family: Times New Roman;">&nbsp;</span></span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span xml:lang="EN-GB" style="mso-ansi-language: EN-GB;" lang="EN-GB"><span style="font-size: small; font-family: Times New Roman;">&nbsp;</span></span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;"><a target="_blank" href="http://www.weforum.org/pdf/gcr/2008/rankings.xls">LE CLASSEMENT</a></span><span style="font-size: small; font-family: Times New Roman;">&nbsp;</span><span style="font-size: small; font-family: Times New Roman;">&nbsp;</span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;">&nbsp;</span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;"><a target="_blank" href="http://www.weforum.org/documents/gcr0809/index.html">LE RAPPORT</a></span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal">&nbsp;</p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;"><a target="_blank" href="http://www.cercle-du-barreau.org/archive/2008/09/11/doing-business-2009.html">DOING BUSINESS 2009</a></span></p>