Tax

dissuasion, utilité attendue, synthèse systématique, crime économique iv Summary Introduction and objectives. Between 1976 and 1995, tax evasion has generated losses varying between 2 to 44 billions in Canada. In order to stop the upward trend observed in tax evasion in the 1980s and 1990s, several jurisdictions introduced legal measures such as amnesties, tax reforms and new legislations. Not only these measures rest on different paradigms but their effectiveness has yet to be proven. While

person take in two week more sugar than someone had eat in a whole year a century ago. What the society or the government can do against that alarming problem ? Canada can introduce a tax based on the British government model who had impose a 10 percent tax on unhealthy food. The United-State are calling this “ fat” tax. Canadian can promote and put emphasis on a healthier lifestyle and banish junk food advertising.. etc. The government have done this before with cigarettes. In the 60’s a pack of

et Enterprise Risk Services, Tax & Legal, Consulting, Financial Advisory, Integrated Services au service des sociétés du secteur publique et privé en Tunisie dans tous les secteurs d’activité • • • • • Financial statement audits Accounting advisory Assurance services Governance, regulatory & risk Controls transformation & assurance • Security, privacy & resiliency • Corporate tax (transfer pricing, indirect tax), customs) • Individual tax, international mobility • Tax audits and litigation • Legal:

investors depending on age, employment, tax obligations, etc. 2. Time Horizon – influences liquidity needs and risk tolerance 3. Tax Concerns a. Capital gains or losses – taxed differently from income b. Unrealized capital gain – reflect price appreciation of currently held assets that have not yet been sold c. Realized capital gain – when the asset has been sold at a profit d. Trade-off between taxes and diversification – tax consequences of selling company

À partir de l'ordinateur sur lequel vous voulez utiliser IMPÔTNET : 1 - Insérez le support de mémoire portable (p. ex. disque flash, clé USB, CD-ROM) qui contient vos fichiers .tax (et .mrq pour les résidents du Québec) dans le lecteur approprié. 2 - Ouvrez le navigateur Web que vous voulez utiliser et ouvrez une session Internet. 3 - Visitez le site Web d'IMPÔTNET de l'ARC à http://www.impotnet.gc.ca/ 4 - Confirmez que votre navigateur Web rencontre les exigences de l'ARC en matière de sécurité

stakeholders are multinational firms (taxpayers) and the tax administrations but governments and politicians are also concerned. Because of globalization, the rise of the multinational corporations and the role of the “transfer price” in allocating profits from one tax jurisdiction to another one, this issue is becoming increasingly important for its stakeholders. Firms willing to play with the rules could use it to shift profits into low tax jurisdictions even if they carry out little business activity

difficult to handle) them with debts of £3,000,000 10 Deferred tax assets: A balance sheet asset that arises when an excess amount is paid for income taxes relative to accounting profit. The taxable income is higher than accounting profit and income tax payable exceeds tax expense. The company expects to recover the difference during the course of future operations when tax expense exceeds income tax payable. 11 Deferred tax liability: a balance sheet liability that arises when a deficit is

SERVICES Planning for the Recovery Examining Transfer Pricing in the Current Environment and Beyond TAX © 2009 KPMG International. KPMG International provides no client services and is a Swiss cooperative with which the independent member firms of the KPMG network are affiliated. Creating value for tomorrow’s world At KPMG, we pride ourselves not only on the in-depth knowledge of our firms’ tax professionals, but also on the ability of our people to think beyond. By thinking beyond, our people

du meilleur film flamand en coproduction 2013 a été remis à A Tout jamais (Tot altijd) de Nic Balthazar, le lauréat du Ensor du meilleur film. Dynamisme et “tax shelter” Le cinéma en Belgique c’est aussi le “tax shelter”. Mis en place depuis janvier 2004, il s’agit d’un système d’aide publique au cinéma qui connaît un grand succès. Le tax shelter est un mécanisme fiscal qui incite les entreprises à investir de l’argent dans des projets audiovisuels (longs et courts métrages de fiction, documentaire

internet des administrations fiscales étatiques. - Le site de l'IRS (Internal Revenue Service) propose de nombreux documents et formulaires concernant la fiscalité au niveau fédéral. Impôt sur les bénéfices (pour les sociétés) : "Corporate Income Tax" De source fédérale L'impôt sur les sociétés vise l'ensemble des sociétés constituées aux Etats-Unis sous la forme d'une "Corporation" (sauf pour les "S-Corporations" soumises à l'impôt sur le revenu). Mais il est possible pour les autres formes