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54

Knobel A. et M. Meinzer (2014), “ “The

end of bank secrecy”? Bridging the gap to

effective automatic information exchange.

An Evaluation of OECD’s Common Reporting

Standard (CRS) and its alternatives »,

Tax Justice Network

, novembre.

http://www.financialsecrecyindex.com/PDF/ TJN2014_AIE-Technical-Report.pdf

Miller M.M (2014),”Remarks by Principal

Deputy Assistant Attorney General for the

Criminal Division Marshall L. Miller at the

Global Investigation Review Program, New

York ~ Wednesday, September 17, 2014

http://www.justice.gov/criminal/pr/ speeches/2014/crm-speech-1409171.html

OECD Secretary-General (2014),

Report to G20

Leaders

, Brisbane, Australia, 2014

https://g20.org/wp-content/uploads/2014/12/ OECD_secretary-generals_report_tax_matters. pdf

Palan R., R. Murphy and C. Chavagneux (2010),

Tax havens: how globalization really works

,

Cornell University Press

The Economist,

The openness revolution

,

December 13th 2014

http://www.economist.com/news/ business/21636070-multinationals-are-forced- reveal-more-about-themselves-where-should- limits

Zucman Gabriel (2014) “Taxing Across Borders:

Tracking Personnal Wealth and Corporate

Profits”,

Journal of Economic Perspectives

, vol.

28, n°4, Fall 2014.

http://gabriel-zucman.eu/files Zucman2014JEP.pdf

Zucman Gabriel (2013),

La richesse cachée des

nations. Enquête sur les paradis fiscaux

, Seuil.

BIBLIOGRAPHIE