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Quatre militaires français étaient entendus mardi à Paris dans l’enquête sur les soupçons de viols d’enfants lors d’un déploiement e

Ever been hit by a computer virus? You are not the only one. More than one million people are affected by cybercrime every day. Cybercrime costs the global economy more than $400 billion (about €368 billion) a year. Find out about the different types of cyber threats out there in our infographic.

Source : © European Union, 2015 - EP

Vous désirez aider les armées et les pouvoirs publics mais ne savez pas comment faire ? Pour vous aider, une cellule téléphonique a ouvert le 1erdécem

Die Verhandlungen über eine Börsensteuer sind laut EU-Diplomaten ohne Durchbruch verlaufen. Während die EU-Finanzmister nun weiter diskutieren wollen, warnen Wirtschaftsvertreter, viele Geschäfte könnten dadurch in andere Länder abwandern.

A detachment of Russian Navy missile ships has completed exercises in the Caspian Sea

Après les attentats, les candidats pour entrer dans l’armée ne manquent pas. L’adjudant-chef Girard, est là pour orienter les vocations. « Cette an

ERRATUM to the report on arms export: implementation of Common Position 2008/944/CFSP
Committee on Foreign Affairs
Bodil Valero

Source : © European Union, 2015 - EP

On 8 December 2015, the Council approved the conclusion of agreements with Liechtenstein and Switzerland aimed at improving tax compliance by private savers. 

The two agreements will contribute to efforts to clamp down on tax evasion, by requiring the EU member states and the two countries to exchange information automatically. 

This will allow their tax administrations improved cross-border access to information on the financial accounts of each other's residents. 

The agreements upgrade 2004 agreements that ensured that Liechtenstein and Switzerland applied measures equivalent to those in an EU directive on the taxation of savings income. The aim is to extend the automatic exchange of information on financial accounts in order to prevent taxpayers from hiding capital representing income or assets for which tax has not been paid. 

The Council also approved the signing of a similar taxation agreement with San Marino, ahead of a signature ceremony later in the day.

The EU-Switzerland agreement was signed on 27 May 2015, and the EU-Liechtenstein agreement on 28 October 2015.

South African Olympian Oscar Pistorius will appeal against his murder conviction in the Constitutional Court, his lawyer says at his bail hearing.

Les figures des Républicains n'ont pas la cote. Durant l'entre-deux tours de ces élections régionales, les têtes de listes du parti n'ont pas envie de s'afficher à leurs côtés,. Mais alors, pas du tout....

Les représentants des États sont encore réunis à Paris pour la dernière étape des négociations sur le climat. Le secteur de la santé animale a profité de l'occasion pour avertir que l'absence d'accord pour le climat aurait des conséquences sur la santé animale.

Seven of Russia’s advanced Mi-24 Hind attack helicopters and Mi-8MT Hip transport helicopters have been deployed to a Russian air base in Armenia, the Southern Military District (SMD) said Tuesday.

On 8 December 2015, the Council adopted a directive aimed at improving transparency on tax rulings given by member states to companies in specific cases about how taxation will be dealt with. 

The directive is one of a number of initiatives aimed at preventing corporate tax avoidance. 

It will require member states to exchange information automatically on advance cross-border tax rulings, as well as advance pricing arrangements. Member states receiving the information will be able to request further information where appropriate. 

The Commission will be able to develop a secure central directory, where the information exchanged would be stored. The directory will be accessible to all member states and, to the extent that it is required for monitoring the correct implementation of the directive, to the Commission.

A tax ruling is an assurance that a tax authority gives to a taxpayer on how certain aspects of taxation will be dealt with in that specific case. An advance pricing arrangement is a type of tax ruling, issued by a tax authority to determine the method and other relevant details of pricing to be applied to a transfer of goods or services between companies. 

Tax planning

Tax planning by companies has become more elaborate in recent years, developing across jurisdictions. It involves, for example, the shifting of taxable profits towards states with more advantageous tax regimes, or eroding the tax base. 

The directive will ensure that where one member state issues an advance tax ruling or transfer pricing arrangement, any other member state affected is in a position to monitor the situation and the possible impact on its tax revenue. 

International fora 

The directive is in line with developments within the OECD and its work on tax base erosion and profit shifting. G20 leaders approved the outcome of that work at a summit in Antalya on 15 and 16 November 2015. 

Application 

The Council reached political agreement on the directive on 6 October 2015. The European Parliament gave its opinion on 27 October 2015. 

The new rules will be applied from 1 January 2017. In the meantime, existing obligations for member states to exchange information will stay in place. 

Concerning rulings issued before 1 January 2017, the following rules will apply: 

• If advance cross-border rulings and advance pricing arrangements are issued, amended or renewed between 1 January 2012 and 31 December 2013, such communication shall take place under the condition that they are still valid on 1 January 2014.
• If advance cross-border rulings and advance pricing arrangements are issued, amended or renewed between 1 January 2014 and 31 December 2016, such communication shall take place irrespectively of whether they are still valid or not.
• Member states will have the possibility (not an obligation) to exclude from information exchange advance tax rulings and pricing arrangements issued to companies with an annual net turnover of less than €40 million at a group level, if such advance cross-border rulings and advance pricing arrangements were issued, amended or renewed before 1 April 2016.  However, this exemption will not apply to companies conducting mainly financial or investment activities.

Package of measures

The Commission proposed the directive as part of a package of measures in March 2015. The text amends directive 2011/16/EU on administrative cooperation in the field of taxation, which sets out practical arrangements for exchanging information.

En amont de la COP21, une conférence internationale intitulée "Climat et défense: quels enjeux ?" s’est tenue le 14 octobre,à Paris. Elle a rassemblé les ministres et représentants ministériels de 33 pays, de l’Organisation des Nations Unies et de l’Union Africaine.

Les actes de la conférence, les discours (Fabius, Hulot, Royal, Le Drian etc), les vidéos des tables rondes etc, sont désormais en ligne ici.

L'air du temps. L’environnement naturel et humain dans lequel les armées seront conduites à opérer sera modifié sous l’effet du changement climatique et cela va les conduire à s’adapter. Il s’agit donc de mieux anticiper ces changements et leurs implications pour les armées en opérations, tant sur le territoire national que sur des théâtres extérieurs.

Cette conférence aura permis aux autorités de défense de s’exprimer sur les risques et les menaces que peuvent exacerber les changements climatiques ainsi que sur les mesures prises par la Défense pour contribuer aux politiques publiques de développement durable.

Szíria külügyminisztériuma hivatalos úton tiltakozását fejezte ki az ENSZ Biztonsági Tanácsa felé, mert a nyugati koalíció a szíriai hadsereg létesítményeit bombázta. A NATO katonai agressziót folytat egy független ország ellen, melynek fegyveres erői harcban állnak az Európát is fenyegető terroristákkal.

Tovább olvasom

Lors de son dernier conseil d’administration, l’AX (l’association des anciens élèves de l’École polytechnique) a autorisé la création d’un groupe dédié au réchauffement climatique, joliment baptisé X-Climat.

December 7, 2015 (KHARTOUM) - Sudanese and international groups, and prominent rights activists Monday called on the UN chief and American president to hold the Sudanese government responsible for prevention humanitarian access to civilians in the war affected areas.

Secretary-General Ban Ki-moon (left) meets with President Barack Obama in the Oval Office in Washington, D.C. on 4 August 2015 (UN Photo/Mark Garten)

In a letter extended to Ban Ki-moon and Barak Obama, the signatories said that blocking humanitarian access to civilians in the rebel held areas in South Kordofan and Blue Nile should be recognized as a crime and violation of the international humanitarian law.

The letter seen by Sudan Tribune further says that the Sudanese government can be held accountable for this crime against humanity in line with the international law principles and treaties.

"Article 7 of the Rome Statute, the founding legal statute of the International Criminal Court (ICC), sets forth crimes against humanity as including inhumane acts of intentionally causing great suffering, or serious injury to body or to mental or physical health".

The International Criminal Tribunal of the Former Yugoslavia (ICTY), in its judgment in Kristic, "found that the blocking of aid convoys was part of the “creation of a humanitarian crisis,” which, combined with crimes of terror and forcible transfers, incurred individual responsibility for inhumane acts and persecution as crimes against humanity" the signatories further stressed.

Also, they mention the UN Security Council Resolution 2046 (2012) on Sudan which strongly urges the warring parties in the Two Areas to comply with international humanitarian law and the guiding principles of emergency humanitarian assistance for safe, unhindered and immediate access of the United Nations and other humanitarian personnel to deliver equipment and supplies and to assist conflict-affected civilian populations.

Adding that the African Union Peace and Security Council has repeatedly urged the parties to respect human rights and International Humanitarian Law and to allow humanitarian assistance to reach those in need.

During the recent round of talks in Addis Ababa last November, the two parties failed to strike a deal on the Humanitarian access to the war zones.

The government refused the SPLM-N demand for "multiple access of humanitarian assistance",
saying relief operations can be conducted only from government-controlled areas.

"For obvious reasons, the people of the Two Areas do not trust the government of Sudan, and many parts of the population may well refuse to accept assistance that emanates from government-controlled areas. This will make assistance coming solely from government controlled areas ineffective and will undermine the very result that the international community is hoping to create," the letter said.

The call has been signed by 93 groups including Sudanese organization in the Diaspora, Act for Sudan, Humanity United United to End genocide and Waging Peace- London.

Among the signatories also, former U.S. special envoy to Sudan Andrew Natsios, human rights Lawyer and former UN special representative in Gaza, Bosnia and Lebanon Amin Mekki Medani, House of Lords member, Baroness (Caroline) Cox, Sudan researcher Eric Reeves, Lord Alton of Liverpool who is also a member of the All Party British Parliamentary Group on Sudan and former head of the UN in Sudan Mukesh Kapila.

(ST)

La stratégie européenne sur les dommages liés à l'alcool sefait attendre, malgré les appels des institutions européennes. Selon les conclusions d’une réunion des ministres pour l’Emploi, la politique sociale, la

L'opération Sentinelle, brusquement remontée à 10.000 militaires après les attaques du 13 novembre,
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