Tax

realm. His reasoning was logical: England was more populated and more prosperous than ever, therefore this tax could be levied upon towns even they were not ports, since their economic development had provided them with the necessary wealth. Charles I argued that the navy would defend the whole country in the event of a war: therefore, it was logical that the entire realm should pay the tax for the upkeep of the navy. The king summoned the Short Parliament in 1640, but MPs refused to vote him more

réaliser un bénéfice Expression : “Despite the increase in our overheads, the company has made a profit of $200,000”• « Malgré l’augmentation de nos frais généraux, la société a réalisé un bénéfice de 200 000 $ » Noms composés : Pre-tax profits: bénéfices avant impôt – Profits tax: impôt sur les bénéfices – Profit warning: avertissement sur les bénéfices (en Bourse) – Profit margin: la marge bénéficiaire – Profit center: un centre de profit « Benefits » en anglais n’a jamais le sens de « bénéfices », il

was isolated. Home Rule: the economic stakes. The partition and the issue of the imperial contribution. 1920: gave UK supreme authority of financial policy of the 6 counties, North of Ireland was under the British control. Ireland had to pay a tax until it became totally independent in 1948. Northern Ireland; the “Poor Province”. The 6 counties of Northern Ireland were the richest of Ireland, but way behind Britain’s regions. Industries of the past, not competitive. When Ireland became independent

the end of the 1980’s. This period is called the Housing Boom. During this period, the government has more money to spend so the government provides tax to help people to build house or to buy house. The result was that lot of job were created in this sector. This period could be also explain by others elements: the wages increased, fall in income tax and increased in employment. With all this elements, people haves more money to spend and the purchase power increased. In more, the housing boom can

mondialisation ?b. Comment se manifeste le déclin de Détroit ?  L’émergence d’une classe globale ? « les 0,001% »A travers la planète, une dizaine de millions de personnes auraient placé des actifs dans des paradis fiscaux, affirme l’étude de Tax Justice Network. Mais près de la moitié des sommes en jeu (8 000 milliards d’euros) est détenue par 92 000 particuliers, soit à peine 0,001 % de la population mondiale. Une élite dont le patrimoine, échappant pour partie à l’impôt, croît beaucoup

| Zone de libre-échange | Free Trade area | La libre circulation des marchandises | The free flow of goods | Flux de capitaux | Capital flow | Fuite de capitaux | Flight of capital | Paradis fiscal | Tax heaven | Pays/une économie emergente | Emerging country/economy | Exportateur / Importateur | Exporter / Importer | Pays exportateur de pétrol | Oil-exporting country | Taux de change | Exchange rate |

responsible. It is also with a full transparency in the society that the British legislature has been involved in tax matters, and fight against corrupt practices of some taxpayers; who use the rule of fiscal autonomy of the corporation to escape the tax in their country of residence. For example, by investing a portion of their capital in a foreign company, they are evading the income tax payable on profits generated by this capital; at least as many of these are not repatriated to the territory of

Income tax Minority interests Net income Semestre de printemps 2010 Le compte de résultat Principaux agrégats Exemple • Un compte de résultat présente la synthèse des revenus et des charges réalisées par un entreprise sur une période donnée, avec un niveau détail qui varie selon les normes comptables applicables. (€ m) 2006A Sales 15 306 EBITDA % sales Depreciation EBITA % sales Exceptionals Financial income (exp) EBT (120) (53) 2 999 Income tax % avg

PD Cube units PD Freight classes PD Base period Unités de base et environnement d’affaires Exchange Rates FK Dest 1,1 country FK Orig country PD Rate Orig 1,1 0,N Dest Countries (O) Country (o) FK Region PD Income tax rate PD Geocoding method DV Margin 0,N Seasons (T) Season (t) PD Start date PD Length PD Capital cost (r) TL zones Zone Zone name Center Center zip Markets Market_id PD Market_name PD Max distance PD Max travel time PD Max

The CAP’s advantage. If we speak about the CAP, we are obliged to present a short historic. It was created in 1957 by the treaty of Rome and it came into force in 1962, its goal was to intervene on the price about the agricultural market and they tax the importation to incite people to buy the European product. Since 1970, the government was subsidized the exportations. To resume, as far as 1992, the CAP served in a first time to guarantee the price; thus, more the farmer have a big production