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<title>ETUDES FISCALES INTERNATIONALES - investir_en_europe</title>
<description>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</description>
<link>http://www.etudes-fiscales-internationales.com/investir_en_europe/</link>
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<item>
<guid isPermaLink="true">http://www.etudes-fiscales-internationales.com/archive/2008/02/27/investir-au-pays-bas.html</guid>
<title>Investir au Pays Bas (1)</title>
<link>http://www.etudes-fiscales-internationales.com/archive/2008/02/27/investir-au-pays-bas.html</link>
<author>noreply@etudes-fiscales-internationales.com (.)</author>
<category>Investir au Pays Bas</category>
<category>Investir en Europe</category>
<pubDate>Tue, 04 Mar 2008 09:30:00 +0100</pubDate>
<description>
&lt;p&gt;&lt;font size=&quot;5&quot;&gt;&lt;font face=&quot;Garamond&quot;&gt;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;color: black&quot; lang=&quot;EN-GB&quot;&gt;&lt;strong&gt;&lt;span style=&quot;font-weight: normal; font-size: 12pt; color: black; line-height: 150%&quot;&gt;&lt;img name=&quot;media-144806&quot; src=&quot;http://www.etudes-fiscales-internationales.com/media/00/02/a56fd0d3ab7d3a8460fdee552b9ae584.gif&quot; alt=&quot;d06bfdb6ca72ad3d6d3913e16f58cc33.gif&quot; style=&quot;float: left; margin: 0.2em 1.4em 0.7em 0px; border-width: 0px&quot; id=&quot;media-144806&quot; /&gt;&lt;/span&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/font&gt;&lt;/font&gt;&lt;/p&gt; &lt;p&gt;&lt;font size=&quot;5&quot;&gt;&lt;font face=&quot;Garamond&quot;&gt;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;color: black&quot; lang=&quot;EN-GB&quot;&gt;&lt;strong&gt;&lt;span style=&quot;font-weight: normal; font-size: 12pt; color: black; line-height: 150%&quot;&gt;&lt;em&gt;&lt;font color=&quot;#999999&quot;&gt;&amp;nbsp;&lt;/font&gt;&lt;/em&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://fr.wikipedia.org/wiki/Pays-Bas&quot;&gt;&lt;em&gt;&lt;font color=&quot;#999999&quot;&gt;&lt;strong&gt;PAYS BAS&lt;/strong&gt;&lt;/font&gt;&lt;/em&gt;&lt;/a&gt;&lt;/span&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/font&gt;&lt;/font&gt;&lt;/p&gt; &lt;ul&gt; &lt;li style=&quot;margin: 0cm 0cm 0pt; color: windowtext; text-align: center; tab-stops: list 36.0pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;font size=&quot;5&quot;&gt;&lt;font face=&quot;Garamond&quot;&gt;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;color: black&quot; lang=&quot;EN-GB&quot;&gt;&lt;strong&gt;&lt;span xml:lang=&quot;FR&quot; style=&quot;font-weight: normal; font-size: 12pt; text-transform: uppercase&quot; lang=&quot;FR&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.loc.gov/law/help/guide/nations/netherlands.html&quot;&gt;&lt;b&gt;&lt;span style=&quot;color: purple&quot;&gt;Les sites officiels des pays bas&amp;nbsp; I&lt;/span&gt;&lt;/b&gt;&lt;/a&gt;&lt;br /&gt;&lt;/span&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/font&gt;&lt;/font&gt;&lt;/li&gt; &lt;li style=&quot;margin: 0cm 0cm 0pt; color: windowtext; text-align: center; tab-stops: list 36.0pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;span xml:lang=&quot;FR&quot; style=&quot;font-weight: normal; font-size: 12pt; text-transform: uppercase&quot; lang=&quot;FR&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.gksoft.com/govt/en/nl.html&quot;&gt;&lt;b&gt;&lt;span style=&quot;color: purple&quot;&gt;Les sites officiels des pays bas&amp;nbsp; II&lt;/span&gt;&lt;/b&gt;&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;/li&gt; &lt;li style=&quot;margin: 0cm 0cm 0pt; color: windowtext; text-align: center; tab-stops: list 36.0pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;span style=&quot;font-weight: normal; font-size: 12pt; text-transform: uppercase&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.nfia.nl/&quot;&gt;&lt;b&gt;&lt;span style=&quot;color: purple&quot;&gt;Netherlands Foreign Investment Agency&lt;/span&gt;&lt;/b&gt;&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;/li&gt; &lt;li style=&quot;margin: 0cm 0cm 0pt; color: windowtext; text-align: center; tab-stops: list 36.0pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;span style=&quot;font-weight: normal; font-size: 12pt; text-transform: uppercase&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.belastingdienst.nl/english/business.html&quot;&gt;&lt;b&gt;&lt;span style=&quot;color: purple&quot;&gt;TAX ADMINISTRATION&lt;/span&gt;&lt;/b&gt;&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;/li&gt; &lt;li style=&quot;margin: 0cm 0cm 0pt; color: windowtext; text-align: center; tab-stops: list 36.0pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;span style=&quot;font-weight: normal; font-size: 12pt; text-transform: uppercase&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.minfin.nl/en/home&quot;&gt;&lt;b&gt;&lt;span style=&quot;color: purple&quot;&gt;MINISTERE&amp;nbsp; DES FINANCES&lt;/span&gt;&lt;/b&gt;&lt;/a&gt;&amp;nbsp;&lt;/span&gt;&lt;br /&gt;&lt;/li&gt; &lt;li&gt; &lt;div align=&quot;center&quot;&gt;&lt;span style=&quot;font-size: 12pt; text-transform: uppercase; font-family: Garamond&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www2.impots.gouv.fr/conventions_fiscales/pays-bas.htm&quot;&gt;&lt;b&gt;&lt;span style=&quot;color: purple&quot;&gt;traite fiscal France-PAYS BAS&lt;/span&gt;&lt;/b&gt;&lt;/a&gt;&lt;/span&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;ul&gt; &lt;li&gt; &lt;div align=&quot;center&quot;&gt;&lt;font size=&quot;5&quot;&gt;&lt;font face=&quot;Garamond&quot;&gt;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;color: black&quot; lang=&quot;EN-GB&quot;&gt;&lt;strong&gt;&lt;span style=&quot;font-weight: normal; font-size: 12pt; color: black; line-height: 150%&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.itdweb.org/Pages/Redirect.aspx?id=10081&amp;amp;type=doc&amp;amp;l=3&quot;&gt;&lt;b&gt;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;color: #14508c&quot; lang=&quot;EN-GB&quot;&gt;Taxation in the Netherlands 2007&lt;/span&gt;&lt;/b&gt;&lt;/a&gt;&lt;/span&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/font&gt;&lt;/font&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;p align=&quot;justify&quot;&gt;&amp;nbsp;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;font-weight: normal; font-size: 12pt; color: black; line-height: 150%&quot; lang=&quot;EN-GB&quot;&gt;This brochure is intended for Dutch-based companies that operate internationally and for international companies wishing to set up a business in the Netherlands . The brochure offers a general overview of the taxes to which companies in the Netherlands are liable.&lt;/span&gt;&lt;/p&gt; &lt;ul&gt; &lt;li&gt; &lt;div align=&quot;center&quot; style=&quot;margin: 0cm 0cm 0pt; line-height: 13.5pt; text-align: center&quot; class=&quot;MsoNormal&quot;&gt;&lt;span style=&quot;font-size: 12pt; color: blue&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.itdweb.org/Pages/Redirect.aspx?id=10083&amp;amp;type=doc&amp;amp;l=3&quot;&gt;&lt;span xml:lang=&quot;EN-GB&quot; lang=&quot;EN-GB&quot;&gt;International aspects of taxation in the Netherlands&lt;/span&gt;&lt;/a&gt;&lt;/span&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;p align=&quot;justify&quot;&gt;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;font-size: 12pt; color: blue&quot; lang=&quot;EN-GB&quot;&gt;A general overview of the international aspects of taxation in the Netherlands . The topis are the avoiding of double taxation, the treaties for the avoidance of double taxation, the notion non resident tax payer and the practice of Advance pricing Agreement (APA) and Advance Tax Ruling (ATR)&lt;/span&gt;&lt;/p&gt; &lt;ul&gt; &lt;li&gt; &lt;div align=&quot;left&quot; style=&quot;margin: 0cm 0cm 0pt; text-align: center&quot; class=&quot;MsoNormal&quot;&gt;&lt;span style=&quot;font-weight: normal; font-size: 12pt; color: black&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.itdweb.org/Pages/Redirect.aspx?id=10093&amp;amp;type=doc&amp;amp;l=3&quot;&gt;&lt;b&gt;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;color: #14508c&quot; lang=&quot;EN-GB&quot;&gt;Tax Convention with Isle of Man&lt;/span&gt;&lt;/b&gt;&lt;/a&gt;&lt;/span&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;p align=&quot;justify&quot;&gt;&amp;nbsp;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;font-weight: normal; font-size: 12pt; color: black&quot; lang=&quot;EN-GB&quot;&gt;Agreement between the Isle of Man and the Kingdom of the Netherlands for the avoidance of double taxation with respect to Enterprises operating ships or aircraft in international traffic.&lt;/span&gt;&lt;/p&gt; &lt;ul&gt; &lt;li&gt; &lt;div align=&quot;center&quot; style=&quot;margin: 0cm 0cm 0pt; line-height: 13.5pt; text-align: center&quot; class=&quot;MsoNormal&quot;&gt;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;font-weight: normal; font-size: 12pt; color: blue&quot; lang=&quot;EN-GB&quot;&gt;&amp;nbsp;&lt;/span&gt;&lt;span style=&quot;font-weight: normal; font-size: 12pt; color: blue&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.itdweb.org/Pages/Redirect.aspx?id=10095&amp;amp;type=doc&amp;amp;l=3&quot;&gt;&lt;b&gt;&lt;span xml:lang=&quot;EN-GB&quot; lang=&quot;EN-GB&quot;&gt;Agreement with the Isle of Man, information exchange&lt;/span&gt;&lt;/b&gt;&lt;/a&gt;&lt;/span&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;p align=&quot;justify&quot;&gt;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;font-weight: normal; font-size: 12pt; color: blue&quot; lang=&quot;EN-GB&quot;&gt;Agreement between the Isle of Man and the Kingdom of the Netherlands for the exchange of information relating tot tax matters.&lt;/span&gt;&lt;/p&gt; &lt;ul&gt; &lt;li&gt; &lt;div align=&quot;center&quot; style=&quot;margin: 0cm 0cm 0pt 38.15pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;font-weight: normal; font-size: 12pt; color: blue&quot; lang=&quot;EN-GB&quot;&gt;&amp;nbsp;&lt;/span&gt;&lt;span style=&quot;font-weight: normal; font-size: 12pt; color: blue&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.itdweb.org/Pages/Redirect.aspx?id=10094&amp;amp;type=doc&amp;amp;l=3&quot;&gt;&lt;b&gt;&lt;span xml:lang=&quot;EN-GB&quot; lang=&quot;EN-GB&quot;&gt;Agreement with the Isle of Man, mutual agreement procedures&lt;/span&gt;&lt;/b&gt;&lt;/a&gt;&lt;/span&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;p align=&quot;justify&quot; style=&quot;margin: 0cm 0cm 0pt; line-height: 13.5pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;font-weight: normal; font-size: 12pt; color: blue&quot; lang=&quot;EN-GB&quot;&gt;Agreement between the Kingdom of the Netherlands and the Isle of Man on the access to mutual agreements procedures in connection with the adjustment of profits of associated enterprises and the application of the Netherlands participation exemption.&lt;/span&gt;&lt;/p&gt; &amp;nbsp; &lt;ul&gt; &lt;li&gt; &lt;div align=&quot;center&quot; style=&quot;margin: 0cm 0cm 0pt; text-align: center&quot; class=&quot;MsoNormal&quot;&gt;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;font-weight: normal; font-size: 12pt; color: blue&quot; lang=&quot;EN-GB&quot;&gt;&amp;nbsp;&lt;/span&gt;&lt;span style=&quot;font-weight: normal; font-size: 12pt; color: blue&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.itdweb.org/Pages/Redirect.aspx?id=10091&amp;amp;type=doc&amp;amp;l=3&quot;&gt;&lt;b&gt;&lt;span xml:lang=&quot;EN-GB&quot; lang=&quot;EN-GB&quot;&gt;Enforcement of Article 35 of the Tax Convention with the U.S. of A.&lt;/span&gt;&lt;/b&gt;&lt;/a&gt;&lt;/span&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;p align=&quot;justify&quot;&gt;&amp;nbsp;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;display: none; font-weight: normal; font-size: 12pt; color: blue&quot; lang=&quot;EN-GB&quot;&gt;The United States of America and the Netherlands have a new agreement about the determination of pension funds. The agreement is an amendment on Article 35 of the Convention between The Kingdom of the Netherlands and the United States of America . From now on the so called ‘Strike Funds’ can directly profit the treaty benefits, as well as Netherlands limited fund for mutual account (besloten fondsen voor gemene rekening) in which each participant is a Netherlands resident tax-exempt company.&lt;/span&gt;&lt;/p&gt; &lt;ul&gt; &lt;li&gt; &lt;div align=&quot;center&quot; style=&quot;margin: 0cm 0cm 0pt; text-align: center; tab-stops: 369.5pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;font-weight: normal; font-size: 12pt; color: black&quot; lang=&quot;EN-GB&quot;&gt;&amp;nbsp;&lt;/span&gt;&lt;span style=&quot;font-weight: normal; font-size: 12pt; color: black&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.itdweb.org/Pages/Redirect.aspx?id=10086&amp;amp;type=doc&amp;amp;l=3&quot;&gt;&lt;b&gt;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;color: #14508c&quot; lang=&quot;EN-GB&quot;&gt;Convention with Barbados&lt;/span&gt;&lt;/b&gt;&lt;/a&gt;&lt;/span&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;p align=&quot;justify&quot;&gt;&amp;nbsp;&lt;span xml:lang=&quot;EN-GB&quot; style=&quot;font-weight: normal; font-size: 12pt; color: black&quot; lang=&quot;EN-GB&quot;&gt;This document contains the text of the Convention between the Netherlands and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, including the accompanying protocol&lt;/span&gt;&lt;/p&gt;
</description>
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<guid isPermaLink="true">http://www.etudes-fiscales-internationales.com/archive/2007/12/08/uk-nouvelles-fiscales.html</guid>
<title>UK  nouvelles fiscales</title>
<link>http://www.etudes-fiscales-internationales.com/archive/2007/12/08/uk-nouvelles-fiscales.html</link>
<author>noreply@etudes-fiscales-internationales.com (.)</author>
<category>Investir en Europe</category>
<pubDate>Sun, 09 Dec 2007 22:45:00 +0100</pubDate>
<description>
&lt;p align=&quot;justify&quot;&gt;&lt;span xml:lang=&quot;EN&quot; style=&quot;font-size: 16pt; font-family: Arial&quot; lang=&quot;EN&quot;&gt;&lt;strong&gt;&lt;span xml:lang=&quot;EN&quot; style=&quot;font-size: 16pt; font-family: Arial&quot; lang=&quot;EN&quot;&gt;&lt;img name=&quot;media-97354&quot; src=&quot;http://www.etudes-fiscales-internationales.com/media/02/02/81c233a9cbd4c37803072358e670eec5.jpg&quot; alt=&quot;1d60b1255a966d61bc3127f2af0fb4dc.jpg&quot; style=&quot;float: left; margin: 0.2em 1.4em 0.7em 0px; border-width: 0px&quot; id=&quot;media-97354&quot; /&gt;II Protests over plan to block UK tax loophole&lt;/span&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/p&gt; &lt;p align=&quot;justify&quot;&gt;&lt;b&gt;&lt;span xml:lang=&quot;EN&quot; style=&quot;font-size: 16pt; font-family: Arial&quot; lang=&quot;EN&quot;&gt;I Wealthy foreigners set to quit UK over tax&lt;/span&gt;&lt;/b&gt;&lt;br /&gt; &lt;span xml:lang=&quot;EN&quot; style=&quot;font-size: 8pt; font-family: Arial&quot; lang=&quot;EN&quot;&gt;By Vanessa Houlder&lt;/span&gt;&amp;nbsp; &lt;span xml:lang=&quot;EN&quot; style=&quot;font-size: 8pt; font-family: Arial&quot; lang=&quot;EN&quot;&gt;Published: December 6 2007 21:33 | Last updated: December 6 2007 21:33&lt;/span&gt;&lt;/p&gt; &lt;p align=&quot;justify&quot;&gt;&lt;span xml:lang=&quot;EN&quot; style=&quot;font-size: 10pt; font-family: Arial&quot; lang=&quot;EN&quot;&gt;Some 3,000 wealthy foreigners will leave Britain as a result of the planned clampdown on their beneficial tax regime, the UK Treasury has admitted.&lt;/span&gt;&lt;/p&gt;
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<guid isPermaLink="true">http://www.etudes-fiscales-internationales.com/archive/2007/10/29/le-site-de-l-europe-fiscale.html</guid>
<title>Le site de l'Europe fiscale</title>
<link>http://www.etudes-fiscales-internationales.com/archive/2007/10/29/le-site-de-l-europe-fiscale.html</link>
<author>noreply@etudes-fiscales-internationales.com (.)</author>
<category>Investir en Europe</category>
<pubDate>Thu, 01 Nov 2007 06:35:00 +0100</pubDate>
<description>
&lt;p align=&quot;center&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-size: 14pt; color: blue; line-height: 150%; font-family: Garamond&quot;&gt;&lt;img name=&quot;media-73700&quot; src=&quot;http://www.etudes-fiscales-internationales.com/media/02/01/71b6e66a7c244b79df6e4487c8dc42e6.jpg&quot; alt=&quot;2f9ecd2f5610eb1a98c1f7730b581b93.jpg&quot; style=&quot;float: left; margin: 0.2em 1.4em 0.7em 0px; border-width: 0px&quot; id=&quot;media-73700&quot; /&gt;LE LIEN PERMANENT A ETE PLACE&lt;br /&gt; DANS LA RUBRIQUE FORMATION&lt;/span&gt;&lt;/b&gt;&lt;/p&gt; &lt;p align=&quot;center&quot;&gt;&amp;nbsp;&lt;/p&gt; &lt;p align=&quot;center&quot;&gt;&amp;nbsp;&lt;/p&gt; &lt;p align=&quot;center&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://ec.europa.eu/taxation_customs/common/about/welcome/index_fr.htm&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-size: 16pt; color: blue; line-height: 180%; font-family: Garamond&quot;&gt;COMMISSION EUROPEENNE&amp;nbsp;: FISCALITE ET DOUANES&lt;/span&gt;&lt;/b&gt;&lt;/a&gt;&lt;/p&gt; &lt;p align=&quot;center&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-size: 16pt; color: blue; line-height: 180%; font-family: Garamond&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://ec.europa.eu/taxation_customs/common/about/welcome/index_fr.htm&quot;&gt;EUROPE FISCALE&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt; &lt;p align=&quot;center&quot;&gt;&amp;nbsp;&lt;/p&gt; &lt;p align=&quot;center&quot;&gt;&lt;span style=&quot;font-size: 16pt; color: blue; line-height: 180%; font-family: Garamond&quot;&gt;&lt;font color=&quot;#000000&quot;&gt;&lt;strong&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.senat.fr/noticerap/2006/r06-302-notice.html&quot;&gt;Maîtriser le &quot;droit mou&quot; communautaire : les principaux dossiers en cours de la Commission européenne en matière de législation financière et fiscale par P.MARINI&lt;/a&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/span&gt;&lt;/p&gt; &lt;p align=&quot;center&quot;&gt;&amp;nbsp;&lt;/p&gt; &lt;p style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&amp;nbsp;&lt;/p&gt;
</description>
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<item>
<guid isPermaLink="true">http://www.etudes-fiscales-internationales.com/archive/2007/07/06/german-tax-news-issue-07-07.html</guid>
<title>Investir en Allemagne</title>
<link>http://www.etudes-fiscales-internationales.com/archive/2007/07/06/german-tax-news-issue-07-07.html</link>
<author>noreply@etudes-fiscales-internationales.com (.)</author>
<category>Investir en Europe</category>
<pubDate>Wed, 12 Sep 2007 12:20:00 +0200</pubDate>
<description>
&lt;p&gt;&lt;span style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot;&gt;&lt;img name=&quot;media-6890&quot; src=&quot;http://www.etudes-fiscales-internationales.com/media/02/01/f1e852901595fafb7aae6e79760e164e.png&quot; alt=&quot;9f020688e9e65c04b369e8aa5f19d25d.png&quot; style=&quot;float: left; margin: 0.2em 1.4em 0.7em 0px; border-width: 0px&quot; id=&quot;media-6890&quot; /&gt;&amp;nbsp;&amp;nbsp; &lt;b&gt;&lt;span style=&quot;font-size: 18pt; font-family: Garamond&quot;&gt;&lt;font color=&quot;#000000&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://fr.wikipedia.org/wiki/Allemagne&quot;&gt;Allemagne&lt;/a&gt; &lt;span&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;span&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://de.wikipedia.org/wiki/Deutschland&quot;&gt;Deutschland&lt;/a&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p&gt;&lt;span style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-size: 18pt; font-family: Garamond&quot;&gt;&lt;font color=&quot;#000000&quot;&gt;&lt;span&gt;Réforme fiscale pour 2008&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p&gt;&lt;span style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-size: 18pt; font-family: Garamond&quot;&gt;&lt;font color=&quot;#000000&quot;&gt;&lt;span&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etudes-fiscales-internationales.com/media/01/00/d3ea9315ef03c4caebbde18b41bed081.pdf&quot;&gt;Importante baisse de l'imposition des entreprises&lt;br /&gt; (option finances n° 946 )&lt;/a&gt;&amp;nbsp;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://de.wikipedia.org/wiki/Deutschland&quot;&gt;&amp;nbsp;&lt;/a&gt;&lt;/p&gt; &lt;p align=&quot;center&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-size: 14pt; font-family: Garamond&quot;&gt;&lt;span style=&quot;font-size: 14pt; font-family: Garamond&quot;&gt;NEW 10.07 Allemagne :&lt;br /&gt; &lt;a target=&quot;_blank&quot; href=&quot;http://www.assemblee-nationale.fr/13/dossiers/France_RFA_convention_fiscale_successions_donations.asp&quot;&gt;ratification de la convention fiscale sur les successions et les donations&lt;/a&gt;&lt;/span&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.assemblee-nationale.fr/13/dossiers/France_RFA_convention_fiscale_successions_donations.asp&quot;&gt;&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt; &lt;p&gt;&lt;span style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot;&gt;Je bloque avec plaisir le dossier sur la fiscalité allemande de mon confrère&lt;/span&gt;&lt;/p&gt; &lt;p&gt;&lt;b&gt;&lt;span xml:lang=&quot;NL&quot; style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot; lang=&quot;NL&quot;&gt;&lt;a href=&quot;mailto:peter.dehnen@dehnen.de&quot; class=&quot;null&quot;&gt;Peter H. Dehnen&lt;/a&gt;&amp;nbsp;&lt;/span&gt;&lt;/b&gt;&lt;span xml:lang=&quot;NL&quot; style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot; lang=&quot;NL&quot;&gt;Rechtsanwalt und&lt;/span&gt; &lt;span xml:lang=&quot;NL&quot; style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot; lang=&quot;NL&quot;&gt;EntscheiderBerater&lt;/span&gt;&lt;/p&gt; &lt;p style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&amp;nbsp;&lt;/p&gt; &lt;ul&gt; &lt;li&gt; &lt;div style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;span xml:lang=&quot;NL&quot; style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot; lang=&quot;NL&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etudes-fiscales-internationales.com/media/00/02/ee4e223bddf8c67ef4efac86d651363d.pdf&quot;&gt;&lt;strong&gt;lettre de fiscalité allemande 07.07&lt;/strong&gt;&lt;/a&gt;&lt;br /&gt;&lt;/span&gt;&lt;/div&gt; &lt;/li&gt; &lt;li&gt; &lt;div style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;span xml:lang=&quot;NL&quot; style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot; lang=&quot;NL&quot;&gt;&lt;span xml:lang=&quot;NL&quot; style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot; lang=&quot;NL&quot;&gt;&lt;strong&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etudes-fiscales-internationales.com/media/00/02/74a02a147b570cd67eee632983a01bf6.pdf&quot;&gt;lettre de fiscalité allemande 09 .07&lt;/a&gt;&amp;nbsp;&lt;br /&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt; &lt;/li&gt; &lt;li&gt; &lt;div style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;span xml:lang=&quot;NL&quot; style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot; lang=&quot;NL&quot;&gt;&lt;span xml:lang=&quot;NL&quot; style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot; lang=&quot;NL&quot;&gt;&lt;span xml:lang=&quot;NL&quot; style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot; lang=&quot;NL&quot;&gt;&lt;span xml:lang=&quot;NL&quot; style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot; lang=&quot;NL&quot;&gt;&lt;strong&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etudes-fiscales-internationales.com/media/02/00/621a026f8d77f256a1ece5928209e4de.pdf&quot;&gt;lettre de fiscalité allemande&amp;nbsp;10 .07&lt;/a&gt;&amp;nbsp;&lt;/strong&gt;&lt;/span&gt;&lt;/span&gt;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;p style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&amp;nbsp;&lt;/p&gt; &lt;ul&gt; &lt;li&gt; &lt;div style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-size: 13.5pt; color: black&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.loc.gov/law/guide/germany.html&quot;&gt;&lt;font color=&quot;#000080&quot; face=&quot;Times New Roman&quot;&gt;LIENS OFFICIELS ALLEMANDS I&lt;/font&gt;&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;font color=&quot;#000080&quot;&gt;&amp;nbsp;&lt;/font&gt; &lt;ul&gt; &lt;li&gt; &lt;div style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-size: 13.5pt; color: black&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.gksoft.com/govt/en/de.html&quot;&gt;&lt;font color=&quot;#000080&quot; face=&quot;Times New Roman&quot;&gt;LIENS OFFICIELS ALLEMANDS II&lt;/font&gt;&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;p style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&amp;nbsp;&lt;/p&gt; &lt;ul&gt; &lt;li&gt; &lt;div style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-size: 13.5pt; color: black&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://ec.europa.eu/taxation_customs/index_en.htm&quot;&gt;EUROPEAN TAXATION AND CUSTOMS LAWS&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;font color=&quot;#000080&quot;&gt;&amp;nbsp;&lt;/font&gt; &lt;ul&gt; &lt;li&gt; &lt;div style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-size: 13.5pt; color: black&quot;&gt;&lt;font face=&quot;Times New Roman&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www2.impots.gouv.fr/conventions_fiscales/allemagne-30-10-03.pdf&quot;&gt;&lt;font color=&quot;#000080&quot;&gt;TRAITE FISCAL (&lt;/font&gt;&lt;/a&gt; &lt;font color=&quot;#000080&quot;&gt;France)&amp;nbsp;&lt;/font&gt;&lt;/font&gt;&lt;/span&gt;&lt;/b&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;p style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&amp;nbsp;&lt;/p&gt; &lt;ul&gt; &lt;li&gt; &lt;div style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-size: 13.5pt; color: black&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.online-recht.de/&quot;&gt;&lt;font color=&quot;#000080&quot; face=&quot;Times New Roman&quot;&gt;ONLINE RECHT&lt;/font&gt;&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;p style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&amp;nbsp;&lt;/p&gt; &lt;ul&gt; &lt;li&gt; &lt;div style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-size: 13.5pt; color: black&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.missioneco.org/allemagne/&quot;&gt;INVESTIR EN ALLEMAGNE&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;p style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&amp;nbsp;&lt;/p&gt; &lt;ul&gt; &lt;li&gt; &lt;div style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-size: 13.5pt; color: black&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.invest-in-germany.de/en/&quot;&gt;INVEST IN GERMANY&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/div&gt; &lt;/li&gt; &lt;/ul&gt; &lt;p style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&amp;nbsp;&lt;/p&gt; &lt;p style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&amp;nbsp;&lt;/p&gt; &lt;p style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&amp;nbsp;&lt;/p&gt; &lt;p style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&amp;nbsp;&lt;/p&gt; &lt;p style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&amp;nbsp;&lt;/p&gt; &lt;p style=&quot;margin: 0pt&quot; class=&quot;MsoNormal&quot;&gt;&amp;nbsp;&lt;/p&gt;
</description>
</item>
<item>
<guid isPermaLink="true">http://www.etudes-fiscales-internationales.com/archive/2007/07/06/invest-in.html</guid>
<title>Investir au Lëtzebuerg  (luxembourg)</title>
<link>http://www.etudes-fiscales-internationales.com/archive/2007/07/06/invest-in.html</link>
<author>noreply@etudes-fiscales-internationales.com (.)</author>
<category>Investir au Luxembourg</category>
<category>Investir en Europe</category>
<pubDate>Wed, 08 Aug 2007 13:00:00 +0200</pubDate>
<description>
&lt;p&gt;&lt;b&gt;&lt;span style=&quot;font-size: 16pt; text-transform: uppercase; color: #0000ff; font-family: Garamond;&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://fr.wikipedia.org/wiki/Luxembourg_(pays)&quot;&gt;&lt;img name=&quot;media-7098&quot; src=&quot;http://www.etudes-fiscales-internationales.com/media/00/01/1ba56de27446d66e919a87b7e8b9c9cf.png&quot; alt=&quot;ee318c0e170786f7cde95f8315778d56.png&quot; style=&quot;float: left; margin: 0.2em 1.4em 0.7em 0px; border-width: 0px&quot; id=&quot;media-7098&quot; /&gt;Luxembourg&lt;/a&gt; &lt;span&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://lb.wikipedia.org/wiki/L%C3%ABtzebuerg_%28Land%29&quot;&gt;Lëtzebuerg&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt; &lt;p&gt;&lt;b&gt;&lt;span style=&quot;font-size: 16pt; text-transform: uppercase; color: #0000ff; font-family: Garamond;&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.loc.gov/law/guide/luxembourg.html&quot;&gt;les sites officiels i&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt; &lt;p&gt;&lt;b&gt;&lt;span style=&quot;font-size: 16pt; text-transform: uppercase; color: #0000ff; font-family: Garamond;&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.gksoft.com/govt/en/lu.html&quot;&gt;les sites officiels ii&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt; &lt;p&gt;&lt;b&gt;&lt;span style=&quot;font-size: 16pt; text-transform: uppercase; color: #0000ff; font-family: Garamond;&quot;&gt;&lt;span style=&quot;font-size: 13.5pt; color: #000000;&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://ec.europa.eu/taxation_customs/index_en.htm&quot;&gt;EUROPEAN TAXATION AND CUSTOMS LAWS&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&amp;nbsp;&lt;/p&gt; &lt;p style=&quot;text-align: center;&quot;&gt;&lt;strong&gt;&lt;span style=&quot;font-size: small;&quot;&gt;&lt;span style=&quot;font-family: Georgia;&quot;&gt;&lt;span style=&quot;color: #ff0000;&quot;&gt;NEW&lt;/span&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;span style=&quot;font-family: Georgia; mso-bidi-font-family: Arial;&quot;&gt;&lt;span style=&quot;font-size: small;&quot;&gt;&amp;nbsp;27 Juillet 2009&lt;/span&gt;&lt;/span&gt;&lt;/strong&gt;&lt;/p&gt; &lt;p style=&quot;text-align: center;&quot;&gt;&lt;span style=&quot;font-family: Georgia; mso-bidi-font-family: Arial;&quot;&gt;&lt;span style=&quot;font-size: small;&quot;&gt;&lt;strong&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.gouvernement.lu/salle_presse/communiques/2009/07-juillet/27-convention-monaco/&quot;&gt;Accord d'échange de renseignements entre Luxembourg et Monaco&lt;/a&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style=&quot;text-align: center;&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-size: 16pt; color: #0000ff; font-family: Garamond;&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.gouvernement.lu/salle_presse/actualite/2007/10/05juncker/index.html&quot;&gt;&lt;span style=&quot;color: #ff0000;&quot;&gt;NEW&lt;/span&gt; La reforme fiscale Luwembourgeoise pour 2008&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt; &lt;p style=&quot;text-align: center;&quot;&gt;&lt;span style=&quot;font-size: small;&quot;&gt;&lt;span style=&quot;font-family: Georgia;&quot;&gt;&lt;span style=&quot;color: #ff0000;&quot;&gt;Nouvelle jurisprudence&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style=&quot;text-align: center;&quot;&gt;&lt;span style=&quot;font-size: small;&quot;&gt;&lt;span style=&quot;font-family: Georgia;&quot;&gt;&lt;span style=&quot;color: #ff0000;&quot;&gt;&lt;a href=&quot;http://www.gouvernement.lu/salle_presse/communiques/2009/07-juillet/27-convention-monaco/&quot;&gt;&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style=&quot;margin: 0cm 0cm 0pt; text-align: center; mso-pagination: none; mso-layout-grid-align: none;&quot; class=&quot;MsoNormal&quot;&gt;&lt;span style=&quot;font-family: Georgia; mso-bidi-font-family: Arial;&quot;&gt;&lt;a href=&quot;http://www.legifrance.gouv.fr/affichJuriAdmin.do?oldAction=rechExpJuriAdmin&amp;amp;idTexte=CETATEXT000018313854&amp;amp;fastReqId=1583328674&amp;amp;fastPos=1&quot;&gt;&lt;span style=&quot;font-size: small;&quot;&gt;&lt;span style=&quot;color: #800080;&quot;&gt;CAA Nancy 28 février 2008 &lt;b&gt;N° 03NC00533 Aff &lt;span style=&quot;mso-spacerun: yes;&quot;&gt;&amp;nbsp;&lt;/span&gt;SAS ANAF&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/a&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style=&quot;margin: 0cm 0cm 0pt; mso-pagination: none; mso-layout-grid-align: none;&quot; class=&quot;MsoNormal&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-family: Georgia; mso-bidi-font-family: Arial;&quot;&gt;&lt;span style=&quot;font-size: small;&quot;&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt; &lt;p style=&quot;margin: 0cm 0cm 0pt; text-align: justify; mso-pagination: none; mso-layout-grid-align: none;&quot; class=&quot;MsoNormal&quot;&gt;&lt;span style=&quot;font-family: Georgia; mso-bidi-font-family: Arial;&quot;&gt;&lt;span style=&quot;font-size: small;&quot;&gt;Conformément à l’article 18 du traité, les rémunérations versées par une entreprise française&lt;span style=&quot;mso-spacerun: yes;&quot;&gt;&amp;nbsp;&lt;/span&gt; à sa prestataire de services &lt;span style=&quot;mso-spacerun: yes;&quot;&gt;&amp;nbsp;&lt;/span&gt;au Luxembourg ne sont &lt;span style=&quot;mso-spacerun: yes;&quot;&gt;&amp;nbsp;&lt;/span&gt;pas imposables en France et, qu’en conséquence, la société française n’est &lt;span style=&quot;mso-spacerun: yes;&quot;&gt;&amp;nbsp;&lt;/span&gt;pas tenue d’opérer une retenue à la source sur des sommes imposables au Luxembourg au nom de sa créancière,&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style=&quot;margin: 0cm 0cm 0pt; mso-pagination: none; mso-layout-grid-align: none;&quot; class=&quot;MsoNormal&quot;&gt;&lt;span style=&quot;font-family: Georgia; mso-bidi-font-family: Arial;&quot;&gt;&lt;span style=&quot;font-size: small;&quot;&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p&gt;&amp;nbsp;&lt;/p&gt; &lt;ul&gt; &lt;li&gt;&lt;strong&gt;&lt;span style=&quot;font-size: large; font-family: Garamond;&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etudes-fiscales-internationales.com/media/01/02/1212423724.pdf&quot;&gt;La lettre fiscale de Fiducenter N°7.01.09&lt;/a&gt;&lt;/span&gt;&lt;/strong&gt;&lt;/li&gt; &lt;li&gt;&lt;b&gt;&lt;span style=&quot;font-size: 16pt; color: #0000ff; font-family: Garamond;&quot;&gt;&lt;span style=&quot;font-size: 16pt; color: #0000ff; font-family: Garamond;&quot;&gt;&lt;strong&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etudes-fiscales-internationales.com/media/00/02/6dd30b4c27192bf66f6c1f04f5579aa7.pdf&quot;&gt;La lettre fiscale de Fiducenter N°5 05.08&lt;/a&gt;&lt;br /&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/li&gt; &lt;li&gt;&lt;span style=&quot;font-size: 16pt; color: #0000ff; font-family: Garamond;&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etudes-fiscales-internationales.com/media/02/01/23610f1e3caae2e582b9165df87d05bf.pdf&quot;&gt;&lt;strong&gt;La lettre fiscale de Fiducenter N°4 01.08&lt;/strong&gt;&lt;/a&gt;&lt;/span&gt;&lt;/li&gt; &lt;/ul&gt; &lt;p&gt;&amp;nbsp;&lt;/p&gt; &lt;h4&gt;&amp;nbsp;&amp;nbsp;&lt;a target=&quot;_blank&quot; href=&quot;http://www2.impots.gouv.fr/conventions_fiscales/luxemb.htm&quot;&gt;Traité fiscal avec France&lt;/a&gt;&lt;/h4&gt; &lt;h4&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etudes-fiscales-internationales.com/archive/2007/04/23/luxembourg-l-avenant-au-trait%C3%A9-fiscal.html&quot;&gt;Le nouvel avenant au traité fiscal&lt;/a&gt;&lt;/h4&gt; &lt;h4&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etudes-fiscales-internationales.com/archive/2007/05/09/la-soparfi-et-l-investissement-immobilier.html&quot;&gt;La soparfi et la fiscalité française&lt;/a&gt;&lt;/h4&gt; &lt;h4&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etudes-fiscales-internationales.com/archive/2007/07/08/new-taxe-de-3-et-contrat-de-fiducie.html&quot;&gt;la fiducie et la taxe de 3%&lt;/a&gt;&lt;/h4&gt; &lt;h4&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etudes-fiscales-internationales.com/archive/2007/07/09/la-fiducie-a-la-francaise.html&quot;&gt;la fiducie&amp;nbsp;à la française&lt;/a&gt;&lt;/h4&gt; &lt;h4&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etudes-fiscales-internationales.com/archive/2007/06/06/succession-internationale.html&quot;&gt;SUCCESSION et TRUST&amp;nbsp; en FRANCE&lt;/a&gt;&lt;/h4&gt; &lt;p&gt;&amp;nbsp;&lt;/p&gt; &lt;h4&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.mf.public.lu/&quot;&gt;Ministère des Finances&lt;/a&gt;&amp;nbsp;&amp;nbsp;&lt;/h4&gt; &lt;h4&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.gouvernement.lu/dossiers/economie_finances/criminalite_financiere/index.html&quot;&gt;Textes sur le blanchiment&lt;/a&gt;&lt;/h4&gt; &lt;h4&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.bed.public.lu/&quot;&gt;INVEST IN LUXEMBOURG&lt;/a&gt;&lt;/h4&gt; &lt;h4&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.cc.lu/&quot;&gt;Chambre de commerce de Luxembourg&lt;/a&gt;&lt;/h4&gt; &lt;p&gt;&lt;a href=&quot;http://www.cc.lu/&quot;&gt;&lt;/a&gt;&lt;/p&gt; &lt;h4&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.cc.lu&quot;&gt;Chambre des députés&lt;/a&gt;&lt;/h4&gt; &lt;p&gt;&lt;a href=&quot;http://www.lu/&quot;&gt;&lt;/a&gt;&lt;/p&gt; &lt;h4&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.legilux.public.lu/&quot;&gt;Memorial&amp;nbsp;de Droit Luxembourgeois&lt;/a&gt;&lt;/h4&gt; &lt;p&gt;&lt;a href=&quot;http://www.etat.lu/memorial/&quot;&gt;&lt;/a&gt;&lt;/p&gt; &lt;h4&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etat.lu/CE/&quot;&gt;Conseil d'Etat&lt;/a&gt;&lt;/h4&gt; &lt;p&gt;&lt;a href=&quot;http://www.etat.lu/CE/&quot;&gt;&lt;/a&gt;&lt;/p&gt; &lt;h4&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.cssf.lu/index.php&quot;&gt;Commission de Surveillance du Secteur Financier&lt;/a&gt;&lt;/h4&gt; &lt;p&gt;&lt;a href=&quot;http://www.cssf.lu/fr/index.html&quot;&gt;&lt;/a&gt;&lt;/p&gt; &lt;p&gt;&lt;span style=&quot;font-size: 14pt; color: #0000ff; font-family: Garamond;&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.bourse.lu/Accueil.jsp&quot;&gt;&lt;span style=&quot;color: #800080;&quot;&gt;&lt;strong&gt;Bourse de Luxembourg&lt;/strong&gt;&lt;/span&gt;&lt;/a&gt;&lt;/span&gt; &lt;strong&gt;&lt;span style=&quot;font-size: 14pt; color: #0000ff; font-family: Garamond;&quot;&gt;&lt;a href=&quot;http://www.bourse.lux/&quot;&gt;&lt;/a&gt;&lt;/span&gt;&lt;/strong&gt;&amp;nbsp;&lt;/p&gt; &lt;h4 style=&quot;margin: auto 0cm&quot;&gt;&lt;span style=&quot;font-size: 14pt; color: #0000ff; font-family: Garamond;&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.entreprises.public.lu/functions/contact/carnetAdresses/rcs_lux/index.php&quot;&gt;&lt;span style=&quot;color: #800080;&quot;&gt;Site sur les sociétés luxembourgeoises&lt;/span&gt;&lt;/a&gt;&lt;/span&gt;&lt;/h4&gt; &lt;p&gt;&lt;span style=&quot;font-size: 14pt; color: #0000ff; font-family: Garamond;&quot;&gt;&lt;a href=&quot;http://www.nagelmackers.lu/socielux.htm&quot;&gt;&lt;/a&gt;&lt;/span&gt;&lt;/p&gt; &lt;h4 style=&quot;margin: auto 0cm&quot;&gt;&lt;span style=&quot;font-size: 14pt; color: #0000ff; font-family: Garamond;&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.entreprises.public.lu/functions/contact/carnetAdresses/rcs_lux/index.php&quot;&gt;Registre des sociétés au Luxembourg&lt;/a&gt;&lt;/span&gt;&lt;/h4&gt; &lt;h4 style=&quot;margin: auto 0cm&quot;&gt;&lt;span style=&quot;font-size: 14pt; color: #0000ff; font-family: Garamond;&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.itp.lu/&quot;&gt;&lt;/a&gt;&lt;/span&gt;&lt;/h4&gt; &lt;p&gt;&lt;span style=&quot;font-size: 14pt; color: #0000ff; font-family: Garamond;&quot;&gt;&lt;a href=&quot;http://www.itp.lu/&quot;&gt;&lt;/a&gt;&lt;/span&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etat.lu/CE/html/45306.htm&quot;&gt;&lt;strong&gt;Trusts, contrats fiduciaires, droits réels immobiliers&lt;/strong&gt;&lt;/a&gt;&lt;/p&gt; &lt;p&gt;&amp;nbsp;&lt;/p&gt;
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<title>INVESTIR EN EUROPE</title>
<link>http://www.etudes-fiscales-internationales.com/archive/2007/07/07/investir-en-europe.html</link>
<author>noreply@etudes-fiscales-internationales.com (.)</author>
<category>Investir en Europe</category>
<pubDate>Mon, 14 May 2007 16:10:00 +0200</pubDate>
<description>
&lt;p&gt;&lt;b&gt;&lt;span style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://ec.europa.eu/taxation_customs/index_fr.htm&quot;&gt;&lt;img name=&quot;media-11588&quot; src=&quot;http://www.etudes-fiscales-internationales.com/media/02/02/592e466335fdf7f808592939805558f6.jpg&quot; alt=&quot;417780509c3e6f8b2a7d0f1b52b9f94b.jpg&quot; style=&quot;float: left; margin: 0.2em 1.4em 0.7em 0px; border-width: 0px&quot; id=&quot;media-11588&quot; /&gt;LE SITE FISCAL DE L'UNION EUROPEENNE&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt; &lt;p&gt;&lt;b&gt;&lt;span style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://ec.europa.eu/taxation_customs/taxation/gen_info/info_docs/tax_inventory/index_fr.htm&quot;&gt;LES FISCALITES EUROPEENNES&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt; &lt;p&gt;&lt;b&gt;&lt;span style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://ec.europa.eu/taxation_customs/common/links/tax/index_fr.htm&quot;&gt;Les sites des administrations fiscales&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt; &lt;p&gt;&lt;b&gt;&lt;span style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://ec.europa.eu/taxation_customs/common/links/customs/index_fr.htm&quot;&gt;Les sites des administrations douanières&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt; &lt;h1&gt;&lt;b&gt;&lt;span style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot;&gt;Etats membres&lt;b&gt;&lt;span style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot;&gt;&amp;nbsp;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/h1&gt; &lt;h1&gt;&lt;b&gt;&lt;span style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot;&gt;&lt;b&gt;&lt;span style=&quot;font-size: 14pt; color: blue; font-family: Garamond&quot;&gt;&lt;b&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etudes-fiscales-internationales.com/archive/2007/07/05/investir-en-belgique.html&quot;&gt;&lt;font size=&quot;3&quot;&gt;&lt;font color=&quot;#999999&quot; face=&quot;Times New Roman&quot;&gt;Investir en Belgique&lt;/font&gt;&lt;/font&gt;&lt;/a&gt;&lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/h1&gt; &lt;p&gt;&lt;b&gt;&lt;a target=&quot;_blank&quot; href=&quot;http://www.etudes-fiscales-internationales.com/archive/2007/07/06/german-tax-news-issue-07-07.html&quot;&gt;&lt;font size=&quot;3&quot;&gt;&lt;font color=&quot;#000000&quot;&gt;&lt;font face=&quot;Times New Roman&quot;&gt;Investir en Allemagne&lt;/font&gt;&lt;/font&gt;&lt;/font&gt;&lt;/a&gt;&lt;/b&gt;&lt;/p&gt; &lt;p&gt;&lt;b&gt;&lt;font size=&quot;3&quot;&gt;&lt;font color=&quot;#000000&quot;&gt;&lt;font face=&quot;Times New Roman&quot;&gt;Investir au Luxembourg&lt;/font&gt;&lt;/font&gt;&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;
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