Annexe
Rapports choisis sur la fiscalité internationale
États-Unis
Department of the Treasury. Report to The Congress on Earnings Stripping, Transfer Pricing and U.S. Income Tax Treaties, novembre 2007.
Department of the Treasury. Treasury Conference on Business Taxation and Global Competitiveness : Background Paper, juillet 2007.
Department of the Treasury, Office of Tax Policy. Approaches to Improve the Competitiveness of the U.S. Business Tax System for the 21st Century, décembre 2007.
Royaume-Uni
HM Treasury et HM Revenue & Customs. Taxation of Companies’ Foreign Profits: Discussion Document, juin 2007.
Inland Revenue. Double Taxation Relief for Companies – A Discussion Paper, mars 1999.
Nouvelle-Zélande
Inland Revenue Department, Policy Advice Division. New Zealand’s International Tax Review: A Direction for Change, décembre 2006.
Inland Revenue Department, Policy Advice Division et New Zealand Treasury. New Zealand’s International Tax Review: The Treatment of Foreign Dividends and Transitional Issues, décembre 2007.
Inland Revenue Department, Policy Advice Division et New Zealand Treasury. New Zealand’s International Tax Review: Developing an Active Income Exemption for Controlled Foreign Companies, octobre 2007.
Australie
Department of the Treasury. Review of International Taxation Arrangements—A Consultation Paper, août 2002.