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Displaying 22 results.
    • Journal article
    Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale ?
    Gérard, Marcel[FUCAM] Weiner, Joann (2005) Economie et Prévision — Vol. 169, p. (2005)
    • Journal article
    The Challenge of Taxing Multijurisdictional Companies in Europe
    Gérard, Marcel[FUCAM] (2005) Tax Notes Int’l — Vol. 40, no. 13, p. 1169-1173 (Décembre 2005)
    • Speech
    Interjurisdictional Competition for Higher Education and Firms
    Gérard, Marcel[FUCAM] Ruiz, Fernando[FUCAM] (2005) IAP Conference on Higher Education, Multijurisdictionality and Globalisation — Mons, Belgique
    • Speech
    Universities as attraction poles and fiscal competition
    Ruiz, Fernando[FUCAM] Gérard, Marcel[FUCAM] (2005) IAP Conference on Higher Education, Multijurisdictionality and Globalisation — Mons, Belgique
    • Speech
    Multijurisdictional firms and governments' strategies under alternative tax designs, extensions
    Gérard, Marcel[FUCAM] (2005) York University — Toronto
    • Speech
    Changing the taxation of Multijurisdictional Firms, who gains, who loses ?
    Gérard, Marcel[FUCAM] (2005) Economic Dept Seminar, U. of Ottawa — Ottawa, Canada
    • Speech
    Multijurisdictional Firms and Governments' Strategies under Alternative Tax Designs
    Gérard, Marcel[FUCAM] (2005) Séminaire de Microéconomie, U. de Montréal — Montréal, Canada
    • Speech
    Impôts et prélèvements sociaux dans un monde ouvert
    Gérard, Marcel[FUCAM] (2005) Journées Jean Dabin — Louvain-la-Neuve
    • Speech
    Multijurisdictional Firms and Governments' Strategies under Alternative Tax Designs
    Gérard, Marcel[FUCAM] (2005) SIUTE, U. Lille 1, 2 — Lille, France
    • Speech
    Multijurisdictional firms and governments' strategies under alternative tax designs
    Gérard, Marcel[FUCAM] (2005) Canadian Public Economics Study Group — Hamilton, Ontario, Canada
    • Speech
    Multijurisdictional Firms and Governments' Strategies under Alternative Tax Designs
    Gérard, Marcel[FUCAM] (2005) CESifo Area Conference on Public Sector Economics — Munich, Allemagne
    • WorkingPaper
    Own Resources: Evolution of the system in a EU of 25 : Study for the European Parliament
    Gérard, Marcel[FUCAM] Plasschaert, Sylvain Louis, Jean-Victor Le Cacheux, Jacques Inotai, Andras (2005)
    • WorkingPaper
    Multijurisdictional firms and governments' strategies under alternative tax designs
    Gérard, Marcel[FUCAM] (2005)
    • WorkingPaper
    Strategies of Multinationals and Government Revenues under Separate Accounting and Consolidation with Formulary Apportionment
    Gérard, Marcel[FUCAM] (2005)
    • Journal article
    The US qualified intermediaries and some EU tax innovations: stones to build up a new system of international savings taxation
    Gérard, Marcel[FUCAM] (2005) National Tax Association Proceedings, 97th Annual Conference — (2005)
    • WorkingPaper
    Belgium moves to ACE
    Gérard, Marcel[FUCAM] (2005)
    • BookChapter
    Le système fiscal belge au risque de la globalisation, à la recherche de l'impôt idéal
    Gérard, Marcel[FUCAM] (2005) Les finances publiques belges : défis à moyen et long termes —
    • BookChapter
    Marginal, Average and Related Effective Tax Rate concepts
    Gérard, Marcel[FUCAM] Ruiz, Fernando[FUCAM] (2005) Taxation, Economic Policy and the Economy —
    • WorkingPaper
    Stratégies des Multinationales européennes sous des systèmes fiscaux alternatifs
    Gérard, Marcel[FUCAM] (2005)
    • WorkingPaper
    Stratégies des Multinationales et Recettes Publiques sous des systèmes fiscaux alternatifs
    Gérard, Marcel[FUCAM] (2005)
    • Speech
    Multijurisdictional firms and governments' strategies under alternative tax designs
    Gérard, Marcel[FUCAM] (2005) PET 05, Public Economic Theory — Marseille
    • Speech
    La fiscalité des multinationales en Europe peut-elle s'inspirer du modèle canadien de répartition des assiettes fiscales entre les provinces ?
    Gérard, Marcel[FUCAM] (2005) Séminaire de recherche, Chaire de gouvernance et juricomptabilté, HEC-Montréal — Montréal, Canada