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Record Nr. |
UNINA9910165176603321 |
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Autore |
Farquet Christophe |
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Titolo |
La défense du paradis fiscal suisse avant la Seconde Guerre mondiale : une histoire internationale : analyse de la politique helvétique dans les négociations sur la double imposition et l'évasion fiscale durant l'entre-deux-guerres / / Christophe Farquet |
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Pubbl/distr/stampa |
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Neuchâtel, Switzerland : , : Éditions Alphil-Presses universitaires suisses, , 2016 |
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ISBN |
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9782889301416 |
9782889301126 |
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Descrizione fisica |
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1 online resource (541 pages) : illustrations; digital, PDF file(s) |
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Disciplina |
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Soggetti |
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Tax evasion - Switzerland - History - 20th century |
Tax havens - Switzerland - History - 20th century |
Double taxation - Switzerland - History - 20th century |
Taxation - Law and legislation - Switzerland - History - 20th century |
Fiscal policy - Switzerland - History - 20th century |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references. |
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Sommario/riassunto |
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This book examines how Swiss leaders reached a deal with international pressures that appeared after the First World War, preventing the placement of foreign capital flight in Switzerland. A result of research on unpublished sources, from both Swiss and European archives, this book renews aware-ness of the history of the Swiss financial center and international economic relations during the first half of the 20th century. |
Il y a un siècle, le secret bancaire suisse était remis en cause pour la premi-ère fois sur la scène internationale. Ce livre étudie comment les dirigeants helvétiques sont parvenus à faire face aux pressions internationales, qui apparaissent après le premier conflit mondial, pour empêcher le placement en Suisse des capitaux étrangers en fuite. Fruit d’une recherche très vaste sur des sources inédites, issues de nombreux fonds d’archives suisses et européennes, l’ouvrage |
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renouvelle les connaissances sur l’histoire de la place financière helvétique et des relations économiques internationales au cours de la première moitié du XXe siècle. L’analyse démontre que les autorités fédérales, de concert avec le patronat bancaire et industriel, ont élaboré un ensemble de stratégies visant non seulement à écarter les attaques à l’encontre du secret bancaire et des avantages fiscaux, mais encore à renforcer l’attractivité du centre offshore suisse, notamment par le biais de la signature des premières conventions de double imposition. Si cette politique ne trouve pas d’équivalent à l’étranger, elle a cependant constamment reçu d’importants appuis auprès des élites européennes. En se penchant sur les premiers épisodes de l’histoire de la protection du secret bancaire, La défense du paradis fiscal suisse avant la Seconde Guerre mondiale réintègre ainsi les événements actuels dans une perspective de plus longue durée. |
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2. |
Record Nr. |
UNINA9910793729703321 |
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Titolo |
Do archives have value? / / editors, Michael Moss, David Thomas |
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Pubbl/distr/stampa |
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London : , : Facet, , 2019 |
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ISBN |
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Descrizione fisica |
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1 online resource (xxxv, 200 pages) : digital, PDF file(s) |
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Disciplina |
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Soggetti |
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Archives - Great Britain - Evaluation |
Archives - Evaluation |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Sommario/riassunto |
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This book will explore ways of establishing and measuring value in the archives and special collections. There is a vast literature about ways of measuring value for cultural heritage assets as a whole, particularly museums and visitor attractions, but archives and special collections in libraries have largely been overlooked. They have been very poor at garnering statistical data and devising ways of measuring the impact of |
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what they do, unlike museums and visitor attractions with their much heavier footfall. Do Archives Have Value? discusses the various valuation methods available, including contingent valuation, willingness to pay and value chain, and assesses their suitability for use by archives and special collections. The book also assesses the impact of the transition to the digital in archival holdings, which will transform their character and will almost certainly cost more. The discussion will be set in the context of changing societal expectations of the archive in the wake of child abuse and other scandals where records to address grievances must be kept irrespective of cost. Value is explored in a range of different cultural and organizational contexts with case studies from a range of countries, including Australia, China, Japan, Malawi, Kenya, Russia and Thailand. There are contributions from Nancy Bell, Head of Conservation at The National Archives, Louise Craven, one of the leading UK archival scholars, Paul Lihoma, National Archivist of Malawi, Helen Morgan from the University of Melbourne, Pak Te Lee of the University of Hong Kong and Richard Wato from the National Archives of Kenya. |
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