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Journal Article
Sortir les banques des paradis fiscaux
2018
Overview
Les scandales fiscaux à répétition (Panama et Paradise Papers, etc.), les informations qu’elles doivent publier ainsi que de récentes études académiques démontrent combien les banques entretiennent une relation étroite avec les paradis fiscaux. Elles les utilisent pour elles-mêmes et s’y inscrivent comme intermédiaires au service des utilisateurs de ces territoires. Au-delà des aspects fiscaux, les activités qu’elles y développent nourrissent l’instabilité financière internationale. Au service des acteurs les plus puissants (particuliers et entreprises), elles contribuent au renforcement des inégalités. Classification JEL : D3, G21, F65, H26. The repeated tax scandals (Panama and Paradise papers, etc.), the information they have to disclose as well as recent academic studies show how closely banks are tied to tax havens. They use them for themselves and play the role of intermediaries for the users of these territories. Beyond tax aspects, the activities they develop there feed international financial instability. Serving the most powerful players (individuals and companies), they contribute to the reinforcement of inequalities.Classification JEL: D3, G21, F65, H26.
Publisher
Association Europe Finances Régulations,Assoc
ISBN
9782376470151, 2376470153
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