La lutte contre les paradis fiscaux à l'aune des exemples français et américain

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(1)La lutte contre les paradis fiscaux à l’aune des exemples français et américain Anne de Ravel d’Esclapon. To cite this version: Anne de Ravel d’Esclapon. La lutte contre les paradis fiscaux à l’aune des exemples français et américain. Droit. Université de Strasbourg, 2016. Français. �NNT : 2016STRAA013�. �tel-01537239�. HAL Id: tel-01537239 https://tel.archives-ouvertes.fr/tel-01537239 Submitted on 12 Jun 2017. HAL is a multi-disciplinary open access archive for the deposit and dissemination of scientific research documents, whether they are published or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers.. L’archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d’enseignement et de recherche français ou étrangers, des laboratoires publics ou privés..

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(3) Ϯ .

(4) . Ȃ·ȱȂȱȱȱȱȱȱ¡ȱ ȱ·ȱȱȱ¸ǯȱȱȱȱ¹ȱ··ȱ ȱȱ¥ȱȱǯȱ . ϯ .

(5) ϰ .

(6) ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱȱȱȱ . ϱ .

(7) ϲ .

(8) ȱ ȱ ȱ ¡ȱ ȱ ȱ ¸ȱ Ȃȱ ȱ Ȃ·ȱ ȱ ȱ ȱ ¥ȱ ȱ ȱ ǰȱ ȱ ȱ ·ȱ ȱ ȱ ȱ ȱ ȱ ȱ Ȃȱ ȱ ȱ ȱ ȱ ȱ Ȃȱ ǯȱ ǰȱ ȱ ǰȱ ȱ Ȃȱ Ȃȱ ȱ ¡ȱ ȱ ȱ ȱ ȱ ȱ ȱ Ȃȱ ȱ ·¡ǯȱȱ

(9) ȱ ȱ ȱ ȱ ¥ȱ ȱ ȱ ȱ ȱ ¸ǰȱ ȱ ȱ ǰȱ ȱ ȱ ·ȱ ȱ ȱ ȱ ǰȱ ȱ ȱ ·ȱ ȱ ȱ ȱȱȱ¸ǰȱȱǰȱȂȱȱ·ǰȱȂȱȱȱ ǰȱȱȱ¥ȱȂ·ȱȱȱǯȱȱȱȱȱǰȱ·ȱ Ȃúǰȱȱȱȱȱȱȱȱȱȱ·ǯȱ

(10) ȱȱ·ȱ¥ȱȱȱ¸ȱȱȱȱȱȱȱȱȱ ȱȱ·ȱȱȱȱȱȱȱ¸ǯȱǰȱȱ¸ǰȱȱȱȱ ȱ ȱ ȱ Ȃ¡ȱ ȱ ȱ ȱ ȱ ȱ ǯȱ ȱ ǰȱ ǰȱ ȱ ȱȂȱȬ¹ȱȱȱȱǯȱȱȱ¥ȱȱêȱȱȱȱ ȱȱȱ¥ȱȱ¸ȱǯȱ ȱȱȱȱȱǰȱȱȱȱ¢ȱȱȱǰȱȱ ¹ȱ·ȱǱȱȱ¸ǯȱ

(11) ȱȱǰȱȱȂ¥ȱȱ¸ǰȱȱȱȱȱȂǰȱ ȱȱȱȱȂȱȱȂǰȱȱȱ¸ǯȱȱ ȱ ȱ ¸ȱ ȱ ȱ ȱ Éȱ ȱ ȱ ǰȱ Ȃȱ ¦ȱ ¥ȱ ǰȱ ȱ ǰȱ ȱ ȱ¹ȱȱȱȱȱ·¡ǯȱ ȱȱ¸ȱśŖŖȱǰȱȱȱȱ·ȱȱȱȱȱ¸ȱ·ȱȱ ȱ·ȱȱȱ¸ǰȱȱȱ··ȱȱȱȱȱȱǯȱȱȱ··ȱȂȱ ȱ ȱȱ ȱ ȱ ǯȱ ȱ ǰȱ ȱ ȱ Ȃȱ ȱ ȱ ȱ ȱȱȱȱȱ·ǰȱȱȱǯȱ ȱ Ȃȱ ȱ ȱ ¹ȱ ·ȱ ȱ ȱ ȱ ȱ ȱ ȱ ǯȱ ȱ ȱ Ȃȱ ǰȱ ȱ Ȃȱ ȱ ȱ ȱ ǰȱ ȱ ȱ Éǯȱ ȱ. ϳ .

(12) ϴ .

(13) ȱ. ȱ ȱ ȱǱȱ ȱ ȱ 1ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱŗǯȱȱȱȱȂȱ ȱŗȱǱȱȱ·ȱȱȱ ȱŘȱǱȱȱ·ȱȱȂ·ȱ ȱŘǯȱȱȱȱȱ·ȱ ȱŗȱǱȱȱ·ȱȱȱȂȱȱȱ¡ȱ ȱŘȱǱȱȱ·ȱȱȱȱ ȱ ȱ ȱȮȱȱȱ 1ȱȱȱȱȱ ȱ ȱ ȱ ŗǯȱ ȱ ··ȱ Ȃȱ ·ȱ ·ȱ ȱ ¥ȱ Ȃȱ ȱ Ȃ·ȱ ȱ ŗȱǱȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ¡ȱ ȱ ŘȱǱȱ Ȃȱ ȱ ȱ ·ȱ ·ȱ ȱ ȱ ȱ ȱ ȱ ȱ¡ȱ ȱŘǯȱȱȱȂ·ȱȱȱȱ·ȱ·ȱ ȱŗȱǱȱȱȱȱȂ·ȱ ȱŘȱǱȱȱȱȱȂ· . ϵ .

(14) ϭϬ .

(15) ȱȱ ȱ1 ȱ ȱ ǯȱ ȱ ȱ ȱ ǯȱ·ǯȱ ȱ ȱȱ ¢ȱ

(16) ǯȱ ȇȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱȱ ȱ ȱ ȱ ȱ ȱ ȱ ǯȱ

(17) ¢ȱȱȱ ȱ ȱȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ¸ ¸ ǯȱǯȱŗ ǰȱŘ ǰȱř ȱȱ ǯȱǯȱǯȱȱ ȱ ȱ ȱ ȱȱ ȱ ȱ ȱ ȱ ǯȬ ǯȱǯȱǯȱ ǯȱȱ ȱ ǯȱ ȱ ȱ

(18) ȱ ȱ ȱ

(19) ȱ ȱ ȱ ǯȱȱ ȱ ȱ ǯȱȱ ȱ ǯȱ ȱ ȱ ǯȱǯȱ ȱ ǯȱ ȱ ȱ ȱ ȱ ǯȱȱ ȱ ȱ ǯȱǯȱ ȱ ǯȱȱȱ ȱ 1ǯȱ ȱ ȱ ·ǯȱȱ ȱ ȱ ¡ǯȱȱ ȱ ȱ ǯȱȱ ȱ ȱ ȱ ȱ ȱ £ǯȱǯȱȱ ȱ ȱ ȱ ȱ. ǯȱǯȱǯȱ ȱ. ȱǯȱȱ. ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ. ȱ ȱ·¥ȱ·ȱ ¢ȱ

(20) ȱ ȱ ȱ ȱȱ ȱȱȱȱȱ ȱȱȱâȱ ȱ

(21) ¢ȱȱȱȱ ȱȂȱ ȱȱȂȱ ¸ǰȱ¡¸ȱȱ¸ȱȱȱȱȱȱ ȱȱ ȱ¢ȱ ȱ ȱ ȱȂ1ȱ ȱ·ȱȱȱȱȂȱ ȱ··ȱȱâȱ Ȭ ȱ ȱ ȱ ȱȱ ȱ ȱȱ

(22) ȱȱ·ȱ·ȱ ȱȱ

(23) ȱȱȂȱ·ȱ ȱȱ ȱȱ ȱ ȱȱ ȱ£ȱ ȱ··ȱȱȱȱ ȱȱ ȱȱȱȱ ȱ ·ȱȱ ·ȱȱ ¡ȱȱ ȱȱ ȱȱȮȱȱ¸ȱ £ȱȱȱȱ ȱ ȱǭȱȱȱ. ȱ ȱ ȱ. ȱȱ ȱ¢ȱ ϭϭ. .

(24) ǯǯȱ ǯȱȱ ȱ ȱ ȱ ȇȱ¡ȱǭȱǯȱ ǯȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ǚȱȱ ȱ ȱ ȱ ǯȱȱ ȱ ȱ ȱ ǯȱȱ ȱ ȱ ȱ ȱ ǯȱǯȱȱ ǯȱȱ ȱ ȱȱ ȱ ȱ ȱ ȱ ȱ

(25) ȱ ȱȱȱ

(26) ȱ ȱ

(27) ȱ ȱ

(28) ȱ ȱ

(29) ȱ ȱ ǯȱȱ ȱ ·ǯȱȱ ȱ ·ǯȱȱ ȱ ǯȱ ȱ ǯȱǯȱ ȱ ȱ ȱ ȱ

(30) ȱ ȱ

(31) ȱ ȱ ȱȱ ȱ ȱ ȱȱ ȱȱ ǯȱȱ ȱ ǯȱȱ ȱ ǯȱȱ ȱ. ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ. ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ. ȱ ȱ ȱ ǻ·ȱ ȱ ·Ǽȱ ȱ ȱ ȱ¡ȱȱȱ ȱȱ ȱȱȱǻȱ·ȱȱâǼȱ ȱȱȱ ȱȱȱ ȱȱȱ ȱȱ·ȱȱ ȱȱȱ ȱȱȱȱ ·ȱȱ ȱȱ ȱȱ ȱ ȱ ·ȱ ȱ ȱ ·ȱ 1ȱ ȱȱǻȱȂȱ·Ǽȱȱ ȱǻ¹ȱǼȱȱ Ȭǰȱȱȱ âȱȱȱȱ âȱȱȱ··ȱ ȱȱȮȱ1ȱ··ȱ

(32) ȱȱȱ·ȱ·ȱ

(33) ȱȱȱȱ·ȱ³ȱ

(34) ¡ȱȱ¡ȱǻǼȱ

(35) ȱȱȱȂȱ·ȱ ȱȱ ··ȱȱ ·ȱ ¹ȱ ȱȱȱȱ ȱȱȱȱ ȱ³ȱȱȱȱ ȱȱȂ·ȱȱ ȱȱȱȱ ȱ¢ȱȱȱȱ ȱȱȱ·ȱ ȱȱȱȱ·ȱ ȱȱȱȱȱȂ ȱ ȱǻ·ȱ·Ǽȱ ȱȱ ȱȱ ϭϮ. .

(36) ǯȱȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱȱ ȱ ȱ ǯȱȱ ȱ ȱ ȱ ȱ ȱ ǯȱȱ ȱ ȱ ǯȱǯȱȱ ȱ ǯȱȱ ȱ ȱ ȱǭȱ¢ȱȱȱ . ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ ȱ. ȱȱ ȱȱ ·ȱȱ·ȱ·ȱ ·ȱȱȱȱȱȂȱ·ȱ ȱȱȱȱȱ ȱȱ ȱ·ȱ ȱȱȱ ȱ ȱ ȱ ȱ ȱȱ¢ȱ ȱ ȱ. ϭϯ .

(37) ϭϰ .

(38) © «

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(40) ǯȬǯȱ ȱȱ

(41) ǯȱǰȱȱȱ¡ǯȱ¢ȱȱǰȱȱȱ1ǰȱŘŖŗŗǰȱ. ǯȱŘŖǯȱ ř. ȱ 2ǰȱǯȱǯǰȱǯȱřŝŝȱȱǯȱȱ. Ś. ȱ Ȃ¢ȱ Ȃ ¸ȱ ¥ȱ ȱ ȱ ·ȱ ȱ ¥ȱ ȱ ¸ȱ ȱ ȱ ȱ ȱ ·ȱ ȱ. ȱ·ȱǲȱǯȱǯȱȱȱ¡ǰȱ ǯȱǰȱȍȱȱ¡ȱȱȱȂ¢ȱ·ȱ¥ȱȱȎȱǱȱ ȱȱ1ȱǰȱŗşŜŚǰȱǯȱŝŝǰȱȱřŜŚǰȱǯȱŗȱǲȱǯȬǯȱǰȱȍȱȱȱȱǯȱ ȱ ȱ Ȃȱȍȱ ¢ȱ ·ȱ ¥ȱ ȱȎǰȱ ǯȱ ȱ Ȃ1ȱ ǰȱ ȱ śşǰȱ ·ȱ

(42) ǯȱ ǰȱŘŖŖŘǰȱȱȱȱǰȱǯȱŗśŗǯȱ. ϭϱ .

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(44) ǯȬǯȱ 2 ǰȱ ȱ ȱ ·ǰȱ ǰȱ ǰȱ ǯȱ ŘŜŝȱ ȱ ǯȱ ǻȱ. ¸ȱȱȱȱ·Ǽȱǲȱǯȱ·ǰȱ

(45) ǯȱ ǰȱǰȱ·ȱȱȱǱȱ ȱ ȱȱȱǰȱǰȱ

(46) ǰȱŗşŝŖǯȱ ŝ. ȱǯȱ ȱǻǯǼǰȱ ȱǯȱȱȱ ȱȱȱ·ǰȱ1ȱ³ȱȱǰȱŗşŞŖǯȱȱ. Ş. ȱ

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(48) ǯȱǰȱǯȱǯǰȱǯȱŗşȱȱŘŖȱǲȱǯȱ·ȱȱȱȱȱ¡ȱ. ȱ ··ǰȱ ȍȱ¥ȱ Ȃȱ ȱ Ȃȱ ȱ £ȱȎǰȱ ǯȱ ǰȱ ȱ ȱ ¥ȱ Ȃ·ȱ ȱ. ϭϲ .

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