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-rulesBillard 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/752BEPS Monitoring Group (2014),
OECD BEPS Scorecard
https://bepsmonitoringgroup.files.wordpress. com/2014/10/oecd-beps-scorecard.pdfBowers 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- appleB 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.phpCobham A. (2014),
Four futures for
international tax rules
, December 16th.
http://www.cgdev.org/blog/four-futures- international-tax-rulesCobham 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.pdfBIBLIOGRAPHIE