A propos
Missions
Équipe
Nos partenaires
Financement et partenaires
Publications
Atlas
Outils interactifs
Simulateur de déficit fiscal
Explorateur de rapports pays par pays
Explorateur des rapports pays par pays publiques
Référentiel
Événements
Médias
fr
en
A propos
Missions
Équipe
Nos partenaires
Financement et partenaires
Publications
Atlas
Outils interactifs
Simulateur de déficit fiscal
Explorateur de rapports pays par pays
Explorateur des rapports pays par pays publiques
Référentiel
Événements
Médias
fr
en
Retour aux outils
Explorateur des rapports pays par pays publiques
Cliquez ici pour ouvrir dans un nouvel onglet
</div> </div> </div> </section> <section class="section-share-post"> <div class="container"> <div class="row ai-center jc-around"> <div class="col-md-8 ta-c share-li"> <p>Partager ce document</p> <span class="share-btn"><svg version="1.1" id="share-icon" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" width="32" height="32" viewBox="0 0 227.216 227.216" xml:space="preserve"> <path fill="#1a4194" d="M175.897,141.476c-13.249,0-25.11,6.044-32.98,15.518l-51.194-29.066c1.592-4.48,2.467-9.297,2.467-14.317 c0-5.019-0.875-9.836-2.467-14.316l51.19-29.073c7.869,9.477,19.732,15.523,32.982,15.523c23.634,0,42.862-19.235,42.862-42.879 C218.759,19.229,199.531,0,175.897,0C152.26,0,133.03,19.229,133.03,42.865c0,5.02,0.874,9.838,2.467,14.319L84.304,86.258 c-7.869-9.472-19.729-15.514-32.975-15.514c-23.64,0-42.873,19.229-42.873,42.866c0,23.636,19.233,42.865,42.873,42.865 c13.246,0,25.105-6.042,32.974-15.513l51.194,29.067c-1.593,4.481-2.468,9.3-2.468,14.321c0,23.636,19.23,42.865,42.867,42.865 c23.634,0,42.862-19.23,42.862-42.865C218.759,160.71,199.531,141.476,175.897,141.476z M175.897,15 c15.363,0,27.862,12.5,27.862,27.865c0,15.373-12.499,27.879-27.862,27.879c-15.366,0-27.867-12.506-27.867-27.879 C148.03,27.5,160.531,15,175.897,15z M51.33,141.476c-15.369,0-27.873-12.501-27.873-27.865c0-15.366,12.504-27.866,27.873-27.866 c15.363,0,27.861,12.5,27.861,27.866C79.191,128.975,66.692,141.476,51.33,141.476z M175.897,212.216 c-15.366,0-27.867-12.501-27.867-27.865c0-15.37,12.501-27.875,27.867-27.875c15.363,0,27.862,12.505,27.862,27.875 C203.759,199.715,191.26,212.216,175.897,212.216z" /> </svg></span> <ul class="ul-rs"> <li class="item-rs"> <a href="https://www.facebook.com/sharer/sharer.php?u=https://staging.taxobservatory.eu/fr/base-de-données/the-cbcr-company-database-explorer/" target="_blank"> <svg width="8px" height="16px" viewBox="0 0 8 16" version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"> <g id="Page-1" stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"> <g id="04_SYSNAV_HEALTHCARE" transform="translate(-664.000000, -7342.000000)" > <g id="Group-6" transform="translate(574.000000, 7184.000000)"> <g id="Group-14" transform="translate(62.000000, 134.000000)"> <g id="Group" transform="translate(12.000000, 12.000000)"> <g id="001-facebook" transform="translate(16.250000, 12.500000)"> <path fill="#385C8E" d="M0.261943359,7.98899414 L1.90617187,7.98899414 L1.90617187,14.7580664 C1.90617187,14.8917188 2.01445312,15 2.14810547,15 L4.9359668,15 C5.06961914,15 5.17790039,14.8917187 5.17790039,14.7580664 L5.17790039,8.02089844 L7.06810547,8.02089844 C7.19100586,8.02089844 7.29442383,7.92867188 7.30845703,7.8065918 L7.59553711,5.31457031 C7.60341797,5.24601563 7.58170898,5.17734375 7.53583008,5.12589844 C7.48992187,5.07442383 7.42420898,5.04495117 7.35524414,5.04495117 L5.17801758,5.04495117 L5.17801758,3.4828125 C5.17801758,3.01192383 5.43155273,2.773125 5.93170898,2.773125 C6.00298828,2.773125 7.35524414,2.773125 7.35524414,2.773125 C7.48889648,2.773125 7.59717773,2.66478516 7.59717773,2.53119141 L7.59717773,0.243720703 C7.59717773,0.110068359 7.48889648,0.00178710938 7.35524414,0.00178710938 L5.39337891,0.00178710938 C5.37955078,0.00111328125 5.34881836,0 5.30352539,0 C4.963125,0 3.77991211,0.0668261719 2.84525391,0.926660156 C1.80966797,1.87951172 1.95363281,3.02036133 1.98802734,3.21817383 L1.98802734,5.04489258 L0.261914062,5.04489258 C0.128261719,5.04489258 0.0199804687,5.15317383 0.0199804687,5.28682617 L0.0199804687,7.74703125 C0.0199804687,7.8806543 0.128291016,7.98899414 0.261943359,7.98899414 Z" id="Path"></path> </g> </g> </g> </g> </g> </g> </svg> </a> </li> <li class="item-rs"> <a href="http://www.linkedin.com/shareArticle?mini=true&url=https://staging.taxobservatory.eu/fr/base-de-données/the-cbcr-company-database-explorer/&title=Explorateur des rapports pays par pays publiques" target="_blank"> <svg width="16px" height="15px" viewBox="0 0 16 15" version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"> <g id="Page-1" stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"> <g id="04_SYSNAV_HEALTHCARE" transform="translate(-764.000000, -7341.000000)" > <g id="Group-6" transform="translate(574.000000, 7184.000000)"> <g id="Group-14" transform="translate(62.000000, 134.000000)"> <g id="Group-13" transform="translate(104.000000, 0.000000)"> <g id="Group" transform="translate(12.000000, 12.000000)"> <g id="006-linkedin" transform="translate(12.500000, 11.250000)"> <path fill="#007AAA" d="M1.80739766,0.0123976608 C2.78824561,0.0123976608 3.61421053,0.838362573 3.61421053,1.81921053 C3.61421053,2.85166667 2.73660819,3.65184211 1.80739766,3.62602339 C0.852368421,3.65184211 0.000584795322,2.85166667 0.000584795322,1.81921053 C-0.0252339181,0.81254386 0.800760234,0.0123976608 1.80739766,0.0123976608" id="Path"></path> <path fill="#007AAA" d="M2.81406433,14.7250292 L0.749122807,14.7250292 C0.465204678,14.7250292 0.232894737,14.4927193 0.232894737,14.2088012 L0.232894737,5.17473684 C0.232894737,4.89081871 0.439385965,4.65850877 0.723304094,4.65850877 L2.81403509,4.65850877 C3.09795322,4.65850877 3.33026316,4.89081871 3.33026316,5.17473684 L3.33026316,14.2346199 C3.33026316,14.4927193 3.09798246,14.7250292 2.81406433,14.7250292" id="Path"></path> <path fill="#007AAA" d="M14.9455263,7.80751462 C14.9455263,5.89745614 13.5258772,4.40038012 11.6158187,4.40038012 L11.0737719,4.40038012 C10.0413158,4.40038012 9.03464912,4.89078947 8.49260234,5.69096491 C8.31192982,5.87163743 8.23447368,5.94909357 8.23447368,5.94909357 L8.23447368,4.91663743 C8.23447368,4.81339181 8.07959064,4.65850877 7.97634503,4.65850877 L5.39517544,4.65850877 C5.29192982,4.65850877 5.13704678,4.76175439 5.13704678,4.89081871 L5.13704678,14.5185673 C5.13704678,14.6218129 5.29192982,14.7250585 5.39517544,14.7250585 L8.23444444,14.7250585 C8.33769006,14.7250585 8.4925731,14.6218129 8.4925731,14.5185673 L8.4925731,8.94321637 C8.4925731,7.98818713 9.2152924,7.1880117 10.1703216,7.16222222 C10.660731,7.16222222 11.0995322,7.34289474 11.4350877,7.67845029 C11.7448246,7.98818713 11.8738889,8.4269883 11.8738889,8.91739766 L11.8738889,14.4669006 C11.8738889,14.5701462 12.0287719,14.7250585 12.1320175,14.7250585 L14.7131871,14.7250585 C14.8164327,14.7250585 14.9713158,14.5701462 14.9713158,14.4669006 L14.9713158,7.80751462 L14.9455263,7.80751462 Z" id="Path"></path> </g> </g> </g> </g> </g> </g> </g> </svg> </a> </li> <li class="item-rs"> <a href="https://twitter.com/intent/tweet?url=https://staging.taxobservatory.eu/fr/base-de-données/the-cbcr-company-database-explorer//&text=Explorateur des rapports pays par pays publiques" target="_blank"> <svg id="tw-icon" xmlns="http://www.w3.org/2000/svg" version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:svgjs="http://svgjs.com/svgjs" width="14" height="12" viewBox="0 0 14 12"> <path id="SvgjsPath1020" d="M1188 36.35C1187.49 36.58 1186.94 36.74 1186.35 36.81C1186.9499999999998 36.45 1187.3999999999999 35.88 1187.62 35.21C1187.06 35.54 1186.4499999999998 35.78 1185.79 35.910000000000004C1185.27 35.35 1184.52 35.00000000000001 1183.7 35.00000000000001C1182.1100000000001 35.00000000000001 1180.82 36.290000000000006 1180.82 37.88000000000001C1180.82 38.11000000000001 1180.85 38.33000000000001 1180.8999999999999 38.540000000000006C1178.5099999999998 38.42000000000001 1176.3899999999999 37.27 1174.9699999999998 35.53000000000001C1174.7299999999998 35.95000000000001 1174.5899999999997 36.45000000000001 1174.5899999999997 36.98000000000001C1174.5899999999997 37.98000000000001 1175.0899999999997 38.860000000000014 1175.8599999999997 39.38000000000001C1175.3899999999996 39.37000000000001 1174.9499999999996 39.23000000000001 1174.5599999999997 39.02000000000001V39.05000000000001C1174.5599999999997 40.45000000000001 1175.5599999999997 41.62000000000001 1176.8699999999997 41.890000000000015C1176.6299999999997 41.95000000000002 1176.3699999999997 41.98000000000002 1176.1099999999997 41.98000000000002C1175.9299999999996 41.98000000000002 1175.7499999999998 41.97000000000002 1175.5699999999997 41.93000000000002C1175.9399999999996 43.08000000000002 1176.9999999999998 43.91000000000002 1178.2499999999998 43.94000000000002C1177.2699999999998 44.71000000000002 1176.0299999999997 45.170000000000016 1174.6799999999998 45.170000000000016C1174.4499999999998 45.170000000000016 1174.2299999999998 45.16000000000002 1173.9999999999998 45.13000000000002C1175.2699999999998 45.95000000000002 1176.7799999999997 46.430000000000014 1178.4099999999999 46.430000000000014C1183.6899999999998 46.430000000000014 1186.58 42.030000000000015 1186.58 38.22000000000001L1186.57 37.850000000000016C1187.1299999999999 37.44000000000002 1187.62 36.930000000000014 1188 36.350000000000016Z " fill="#76A9EA" fill-opacity="1" transform="matrix(1,0,0,1,-1174,-35)"></path> </svg> </a> </li> <li class="item-rs"> <a href="mailto:?&subject=Actualité%20du%20site%20Eutax&cc=&bcc=&body=https://staging.taxobservatory.eu/fr/base-de-données/the-cbcr-company-database-explorer//%0A%0AExplorateur des rapports pays par pays publiques" target="_blank"> <svg width="18px" height="13px" viewBox="0 0 18 13" version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"> <g stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"> <g transform="translate(-932.000000, -511.000000)" fill="#1a4194" stroke="#1a4194" stroke-width="0.2"> <g transform="translate(78.000000, 0.000000)"> <g transform="translate(764.000000, 223.000000)"> <g transform="translate(0.000000, 0.500000)"> <g transform="translate(91.000000, 283.000000)"> <g transform="translate(0.076023, 6.000000)"> <path d="M1.05581871,0.595233918 L13.9149123,0.595233918 L7.92701754,5.08652047 C7.81935673,5.16845029 7.65406433,5.2197076 7.48535088,5.21895571 C7.31663743,5.2197076 7.15140351,5.16845029 7.04371345,5.08652047 L1.05581871,0.595233918 Z M14.3949415,9.01172515 L11.1639474,5.02046784 C11.0639474,4.89687135 10.8825731,4.8778655 10.759152,4.9778655 C10.6353509,5.0778655 10.616345,5.25926901 10.7163743,5.3828655 L13.9792398,9.41347953 C13.9825146,9.41751462 13.9865205,9.4205848 13.99,9.42423977 L0.980760234,9.42423977 C0.984210526,9.42040936 0.988245614,9.41751462 0.991520468,9.41347953 L4.25438596,5.3828655 C4.35438596,5.25926901 4.33540936,5.07807018 4.21160819,4.9778655 C4.08798246,4.87789474 3.90678363,4.89687135 3.80681287,5.02046784 L0.575818713,9.01172515 L0.575818713,0.955116959 L6.69845029,5.5471345 C6.92859649,5.71853801 7.20859649,5.79394737 7.48535088,5.7947076 C7.76175439,5.79412281 8.04195906,5.71871345 8.2722807,5.5471345 L14.3949415,0.955116959 L14.3949415,9.01172515 L14.3949415,9.01172515 Z M14.2030117,0.0194736842 L0.767748538,0.0194736842 C0.345467836,0.0194736842 0,0.36494152 0,0.787222222 L0,9.2322807 C0,9.65450292 0.345467836,10 0.767748538,10 L14.2030117,10 C14.6252632,10 14.9707602,9.65453216 14.9707602,9.2322807 L14.9707602,0.787222222 C14.9707602,0.36494152 14.6252924,0.0194736842 14.2030117,0.0194736842 L14.2030117,0.0194736842 Z" ></path> </g> </g> </g> </g> </g> </g> </g> </svg> </a> </li> </ul> </div> </div> </div> </section> <section class="section-press mt-md" data-kira-timeline> <div class="container-fluid"> <div class="row jc-center pt-xl pb-md" data-kira-item="fadeInUp.stagger.sm"> <div class="col-md-8 ta-c"> <h3 class="title title-xl item-title" data-stagger-item>This might also interest you</h3> </div> </div> <div class="row list-repository" data-kira-item="fadeInUp.stagger.sm"> <article class="custom-card-ctr card-actu-ctr is-repository col-md-6 is-grey" > <a href="https://staging.taxobservatory.eu/fr/base-de-données/hide-seek-hide-the-effects-of-financial-secrecy-on-cross-border-financial-assets/" class="custom-card card-actu" > <div class="card-img p-r bg-img-square overlay"> <div class="lazy-ctr lazy-ctr-cover"> <div class="img-placeholder"></div> <picture> <img class="img-lazy" src="https://staging.taxobservatory.eu//www-site/uploads/2022/09/Jansky-et-al.-2022-1-e1664200990657.jpg" alt="" /> </picture> </div> </div> <div class="card-content"> <div class="item-content"> <p class="title-repo">Hide-seek-hide? The effects of financial secrecy on cross-border financial assets</p> <div class="csm"> Janský et al. assess how the various financial transparency measures implemented in the past decade impacted the location of cross-border… </div> <div class="link-simple link-white btn-icon btn-icon-right" > <span class="text" data-content="Lire plus"> Lire plus </span> <span class="icon"> <svg width="14px" height="10px" viewBox="0 0 10 4" version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"> <g stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"> <g transform="translate(-221.000000, -585.000000)" fill="#FFFFFF" fill-rule="nonzero"> <g transform="translate(88.000000, 278.000000)"> <g transform="translate(0.000000, 276.000000)"> <g transform="translate(40.000000, 24.000000)"> <path d="M93,8.64973162 L100.409795,8.64973162 C100.052974,8.00012483 99.8745627,7.57670703 99.8565717,7 C100.669165,7.99463238 101.724138,8.51242042 103,9.00024966 C101.724138,9.46660841 100.715142,10.0353264 99.8565717,11 C99.9115442,10.3728623 100.058971,9.99388341 100.42079,9.30483086 L93,9.30483086 L93,8.64973162 Z" ></path> </g> </g> </g> </g> </g> </svg> </span> </div> </div> </div> </a> </article> <article class="custom-card-ctr card-actu-ctr is-repository col-md-6 is-grey" > <a href="https://staging.taxobservatory.eu/fr/base-de-données/tax-deficits-and-the-income-shifting-of-u-s-multinationals/" class="custom-card card-actu" > <div class="card-img p-r bg-img-square overlay"> <div class="lazy-ctr lazy-ctr-cover"> <div class="img-placeholder"></div> <picture> <img class="img-lazy" src="https://staging.taxobservatory.eu//www-site/uploads/2022/08/Dyreng_preview.jpg" alt="" /> </picture> </div> </div> <div class="card-content"> <div class="item-content"> <p class="title-repo">Tax deficits and the income shifting of U.S. multinationals</p> <div class="csm"> This paper argues that macroeconomic estimates of tax evasion by multinationals are not representative of the typical multinational firm because… </div> <div class="link-simple link-white btn-icon btn-icon-right" > <span class="text" data-content="Lire plus"> Lire plus </span> <span class="icon"> <svg width="14px" height="10px" viewBox="0 0 10 4" version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"> <g stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"> <g transform="translate(-221.000000, -585.000000)" fill="#FFFFFF" fill-rule="nonzero"> <g transform="translate(88.000000, 278.000000)"> <g transform="translate(0.000000, 276.000000)"> <g transform="translate(40.000000, 24.000000)"> <path d="M93,8.64973162 L100.409795,8.64973162 C100.052974,8.00012483 99.8745627,7.57670703 99.8565717,7 C100.669165,7.99463238 101.724138,8.51242042 103,9.00024966 C101.724138,9.46660841 100.715142,10.0353264 99.8565717,11 C99.9115442,10.3728623 100.058971,9.99388341 100.42079,9.30483086 L93,9.30483086 L93,8.64973162 Z" ></path> </g> </g> </g> </g> </g> </svg> </span> </div> </div> </div> </a> </article> <article class="custom-card-ctr card-actu-ctr is-repository col-md-6 is-grey" > <a href="https://staging.taxobservatory.eu/fr/base-de-données/profit-shifting-employee-pay-and-inequalities-evidence-from-us-listed-companies/" class="custom-card card-actu" > <div class="card-img p-r bg-img-square overlay"> <div class="lazy-ctr lazy-ctr-cover"> <div class="img-placeholder"></div> <picture> <img class="img-lazy" src="https://staging.taxobservatory.eu//www-site/uploads/2022/07/Souillard_preview.jpg" alt="" /> </picture> </div> </div> <div class="card-content"> <div class="item-content"> <p class="title-repo">Profit shifting, employee pay, and inequalities: evidence from US-listed companies</p> <div class="csm"> The paper studies the effect of shifting profits to tax havens on the wages paid by publicly listed US multinational… </div> <div class="link-simple link-white btn-icon btn-icon-right" > <span class="text" data-content="Lire plus"> Lire plus </span> <span class="icon"> <svg width="14px" height="10px" viewBox="0 0 10 4" version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"> <g stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"> <g transform="translate(-221.000000, -585.000000)" fill="#FFFFFF" fill-rule="nonzero"> <g transform="translate(88.000000, 278.000000)"> <g transform="translate(0.000000, 276.000000)"> <g transform="translate(40.000000, 24.000000)"> <path d="M93,8.64973162 L100.409795,8.64973162 C100.052974,8.00012483 99.8745627,7.57670703 99.8565717,7 C100.669165,7.99463238 101.724138,8.51242042 103,9.00024966 C101.724138,9.46660841 100.715142,10.0353264 99.8565717,11 C99.9115442,10.3728623 100.058971,9.99388341 100.42079,9.30483086 L93,9.30483086 L93,8.64973162 Z" ></path> </g> </g> </g> </g> </g> </svg> </span> </div> </div> </div> </a> </article> <article class="custom-card-ctr card-actu-ctr is-repository col-md-6 is-grey" > <a href="https://staging.taxobservatory.eu/fr/base-de-données/welfare-effect-of-closing-loopholes-in-the-dividend-withholding-tax-the-case-of-cum-cum-and-cum-ex-transactions/" class="custom-card card-actu" > <div class="card-img p-r bg-img-square overlay"> <div class="lazy-ctr lazy-ctr-cover"> <div class="img-placeholder"></div> <picture> <img class="img-lazy" src="https://staging.taxobservatory.eu//www-site/uploads/2022/06/Casi-Eberhard-et-al-2022-1024x465-2-e1654862093579.jpg" alt="" /> </picture> </div> </div> <div class="card-content"> <div class="item-content"> <p class="title-repo">Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions</p> <div class="csm"> Research by Casi, Gavrilova, Murphy, & Zoutman 2022 </div> <div class="link-simple link-white btn-icon btn-icon-right" > <span class="text" data-content="Lire plus"> Lire plus </span> <span class="icon"> <svg width="14px" height="10px" viewBox="0 0 10 4" version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"> <g stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"> <g transform="translate(-221.000000, -585.000000)" fill="#FFFFFF" fill-rule="nonzero"> <g transform="translate(88.000000, 278.000000)"> <g transform="translate(0.000000, 276.000000)"> <g transform="translate(40.000000, 24.000000)"> <path d="M93,8.64973162 L100.409795,8.64973162 C100.052974,8.00012483 99.8745627,7.57670703 99.8565717,7 C100.669165,7.99463238 101.724138,8.51242042 103,9.00024966 C101.724138,9.46660841 100.715142,10.0353264 99.8565717,11 C99.9115442,10.3728623 100.058971,9.99388341 100.42079,9.30483086 L93,9.30483086 L93,8.64973162 Z" ></path> </g> </g> </g> </g> </g> </svg> </span> </div> </div> </div> </a> </article> </div> </div> </section> </div> <footer id="footer" class=""> <div class="footer-top container-fluid"> <div class="row jc-center"> <div class="col-md-12 cms-no-break"> <div class="row ai-start jc-center"> <div class="col-lg-2 col-logo col-detail"> <a href="https://staging.taxobservatory.eu/fr/" class="item-logo md-down-mb-sm"> <svg width="133px" height="66px" viewBox="0 0 133 66" version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"> <g stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"> <g transform="translate(-88.000000, -36.000000)"> <g transform="translate(88.000000, 36.000000)"> <polygon fill="#164193" points="0 66 132 66 132 0 0 0"></polygon> <g> <path d="M48.62785,50.3923398 C48.62785,47.9905353 46.87635,46.3588962 44.72385,46.3588962 C42.38435,46.3588962 40.80635,48.1766256 40.80635,50.3923398 C40.80635,52.6214526 42.38435,54.4396782 44.72385,54.4396782 C46.87635,54.4396782 48.62785,52.7941444 48.62785,50.3923398 M40.01785,50.3923398 C40.01785,47.7250466 41.91635,45.6289263 44.72385,45.6289263 C47.34435,45.6289263 49.41635,47.5265504 49.41635,50.3923398 C49.41635,53.2720241 47.34435,55.1825504 44.72385,55.1825504 C41.91635,55.1825504 40.01785,53.0859338 40.01785,50.3923398" id="Fill-2" fill="#FEFEFE"></path> <path d="M57.10025,51.9576316 C57.10025,50.3259925 55.96425,49.2779323 54.58675,49.2779323 C53.16975,49.2779323 52.15325,50.4584887 52.15325,51.9576316 C52.15325,53.4840677 53.29025,54.5187293 54.60025,54.5187293 C56.08425,54.5187293 57.10025,53.4041729 57.10025,51.9576316 M57.82225,51.9452256 C57.82225,53.9088496 56.39175,55.1826992 54.64025,55.1826992 C53.54375,55.1826992 52.68825,54.6780226 52.18025,53.8820526 L52.15325,53.8820526 L52.15325,55.116203 L51.47175,55.116203 L51.47175,45.3506842 L52.18025,45.3506842 L52.18025,49.9409098 L52.20675,49.9409098 C52.74175,49.0918421 53.65125,48.6010602 54.66675,48.6010602 C56.52525,48.6010602 57.82225,50.0739023 57.82225,51.9452256" id="Fill-4" fill="#FEFEFE"></path> <path d="M59.1027,54.266788 L59.5037,53.722412 C59.9982,54.1868932 60.5732,54.5188782 61.6027,54.5188782 C62.5652,54.5188782 63.1132,54.0285925 63.1132,53.3914195 C63.1132,52.6877504 62.3647,52.4882617 61.3217,52.1304722 C60.2657,51.7726827 59.4097,51.3612992 59.4097,50.2596451 C59.4097,49.3038857 60.2522,48.6146075 61.4287,48.6146075 C62.1507,48.6146075 62.8857,48.8002015 63.5947,49.3971789 L63.1937,49.9405624 C62.5787,49.4100812 61.9637,49.2641865 61.3622,49.2641865 C60.7067,49.2641865 60.1187,49.6224722 60.1187,50.2596451 C60.1187,50.962818 60.7602,51.1623068 61.5492,51.4406977 C62.8997,51.9185774 63.8487,52.1696752 63.8352,53.4311188 C63.8352,54.359585 63.0867,55.1828481 61.6027,55.1828481 C60.5197,55.1828481 59.7047,54.7972692 59.1027,54.266788" id="Fill-6" fill="#FEFEFE"></path> <path d="M65.93255,51.4143474 L70.43805,51.4143474 C70.29105,50.1404977 69.47555,49.2775353 68.27205,49.2775353 C67.08255,49.2775353 66.12005,50.1137008 65.93255,51.4143474 M71.13355,52.0639263 L65.89255,52.0639263 C65.97255,53.5372647 66.97555,54.5188286 68.32555,54.5188286 C69.22155,54.5188286 69.90355,54.1208436 70.37105,53.5501669 L70.87955,53.9744526 C70.31805,54.7049188 69.46205,55.1827985 68.33905,55.1827985 C66.53455,55.1827985 65.17055,53.8424526 65.17055,51.8922271 C65.17055,49.9544075 66.52105,48.6145579 68.21855,48.6145579 C69.98355,48.6145579 71.14655,49.9405128 71.14655,51.7190391 C71.14655,51.8788286 71.13355,52.0510241 71.13355,52.0639263" id="Fill-8" fill="#FEFEFE"></path> <path d="M76.27825,48.6147564 L76.27825,49.3839293 C76.13125,49.3700346 75.98425,49.3576286 75.86425,49.3576286 C74.54025,49.3576286 73.69775,50.4319895 73.69775,51.9574331 L73.69775,55.1165008 L72.98925,55.1165008 L72.98925,48.6668617 L73.69775,48.6668617 L73.69775,49.9015083 L73.72525,49.9015083 C74.19275,49.0792376 74.98125,48.6013579 75.93125,48.6013579 C76.05075,48.6013579 76.17125,48.6013579 76.27825,48.6147564" id="Fill-10" fill="#FEFEFE"></path> <polygon id="Fill-12" fill="#FEFEFE" points="83.1083 48.6671098 80.4208 55.1162526 79.7253 55.1162526 77.0118 48.6671098 77.7873 48.6671098 80.0598 54.186794 80.0873 54.186794 82.3333 48.6671098"></polygon> <path d="M89.59025,51.9576316 C89.59025,50.4584887 88.57425,49.2779323 87.15775,49.2779323 C85.78075,49.2779323 84.64375,50.3259925 84.64375,51.9576316 C84.64375,53.4041729 85.66025,54.5187293 87.14375,54.5187293 C88.45475,54.5187293 89.59025,53.4840677 89.59025,51.9576316 L89.59025,51.9576316 Z M90.25925,48.6670602 L90.25925,55.116203 L89.59025,55.116203 L89.59025,53.8820526 L89.56375,53.8820526 C89.05575,54.6780226 88.19975,55.1826992 87.10375,55.1826992 C85.35275,55.1826992 83.92175,53.9088496 83.92175,51.9452256 C83.92175,50.0739023 85.21875,48.6010602 87.07725,48.6010602 C88.09275,48.6010602 89.00175,49.0918421 89.53725,49.9409098 L89.56375,49.9409098 L89.56375,48.6670602 L90.25925,48.6670602 Z" id="Fill-14" fill="#FEFEFE"></path> <path d="M92.6625,53.2980271 L92.6625,49.3176812 L91.807,49.3176812 L91.807,48.6671098 L92.6625,48.6671098 L92.6625,46.4116962 L93.3715,46.3318015 L93.3715,48.6671098 L95.737,48.6671098 L95.737,49.3176812 L93.3715,49.3176812 L93.3715,53.1253353 C93.3715,54.0145985 93.5445,54.5053805 94.32,54.5053805 C94.8155,54.5053805 95.2695,54.2929895 95.55,54.1346887 L95.7245,54.7713654 C95.403,54.9569594 94.935,55.1827489 94.2395,55.1827489 C93.0635,55.1827489 92.6625,54.4790797 92.6625,53.2980271" id="Fill-16" fill="#FEFEFE"></path> <path d="M102.6352,51.9052782 C102.6352,50.3257444 101.4847,49.2642857 100.0547,49.2642857 C98.5037,49.2642857 97.4877,50.4458346 97.4877,51.9052782 C97.4877,53.3379248 98.5172,54.5189774 100.0547,54.5189774 C101.4847,54.5189774 102.6352,53.4575188 102.6352,51.9052782 M96.7662,51.9052782 C96.7662,50.0741504 98.0757,48.6013083 100.0682,48.6013083 C101.9397,48.6013083 103.3562,49.9406617 103.3562,51.9052782 C103.3562,53.8421053 101.9397,55.1824511 100.0682,55.1824511 C98.0757,55.1824511 96.7662,53.7225113 96.7662,51.9052782" id="Fill-18" fill="#FEFEFE"></path> <path d="M108.51455,48.6147564 L108.51455,49.3839293 C108.36755,49.3700346 108.22055,49.3576286 108.10005,49.3576286 C106.77655,49.3576286 105.93405,50.4319895 105.93405,51.9574331 L105.93405,55.1165008 L105.22605,55.1165008 L105.22605,48.6668617 L105.93405,48.6668617 L105.93405,49.9015083 L105.96105,49.9015083 C106.42855,49.0792376 107.21705,48.6013579 108.16755,48.6013579 C108.28705,48.6013579 108.40755,48.6013579 108.51455,48.6147564" id="Fill-20" fill="#FEFEFE"></path> <polygon id="Fill-22" fill="#FEFEFE" points="115.46475 48.6671098 111.68175 57.7438466 110.91925 57.7438466 112.06875 54.9296662 109.23425 48.6671098 109.99625 48.6671098 112.41675 54.0944932 112.43025 54.0944932 114.68925 48.6671098"></polygon> <polygon id="Fill-24" fill="#FEFEFE" points="15.16445 40.4989895 31.51845 40.4989895 31.51845 36.207997 20.01145 36.207997 20.01145 30.080418 29.80945 30.080418 29.80945 25.7889293 20.01145 25.7889293 20.01145 20.1496511 31.51845 20.1496511 31.51845 15.8591549 15.16445 15.8591549"></polygon> <path d="M49.33345,31.8821684 C49.33345,34.7201684 47.62495,36.4153263 45.00995,36.4153263 C42.39445,36.4153263 40.72095,34.7201684 40.72095,31.8821684 L40.72095,15.8590556 L35.87445,15.8590556 L35.87445,32.0553564 C35.87445,37.2807699 39.91895,40.7063188 45.00995,40.7063188 C50.10045,40.7063188 54.14545,37.2807699 54.14545,32.0553564 L54.14545,15.8590556 L49.33345,15.8590556 L49.33345,31.8821684 Z" id="Fill-26" fill="#FEFEFE"></path> <path d="M84.70695,32.0919789 L87.84495,23.1293774 L90.87845,32.0919789 L84.70695,32.0919789 Z M111.54545,27.8669865 L118.76295,15.8589564 L113.28845,15.8589564 L108.92995,23.8181594 L104.60645,15.8589564 L99.09645,15.8589564 L106.31495,27.8669865 L98.65745,40.4184 L89.62295,15.8629263 L85.82195,15.8629263 L76.79245,40.5002797 L81.84795,40.5002797 L83.34695,36.1403098 L92.16795,36.1403098 L93.63295,40.5002797 L98.68795,40.5002797 L98.68745,40.498791 L104.15345,40.498791 L108.92995,31.9163098 L113.74145,40.498791 L119.28595,40.498791 L111.54545,27.8669865 Z" id="Fill-28" fill="#FEFEFE"></path> <polygon id="Fill-30" fill="#FEFEFE" points="58.5534 28.7627504 64.9794 28.7627504 64.9794 40.4050511 69.7819 40.4050511 69.7819 28.7627504 76.2079 28.7627504 76.2079 24.5109609 58.5534 24.5109609"></polygon> <polygon id="path-1" points="0 66 132.5105 66 132.5105 0.106195489 0 0.106195489"></polygon> <g id="Clip-33"></g> <polygon id="Fill-32" fill="#FEFEFE" mask="url(#mask-2)" points="58.529 20.1106466 76.2235 20.1106466 76.2235 15.8593534 58.529 15.8593534"></polygon> </g> </g> </g> </g> </svg> </a> </div> <div class="col-lg-10 col-nav mt-sm md-down-mb-sm md-down-mt-sm"> <nav class="item-nav"> <ul class="item-menu"> <li class=" menu-item menu-item-type-post_type menu-item-object-page menu-item-7515 menu-item-has-children" data-stagger-item> <a class="item-link" href="https://staging.taxobservatory.eu/fr/about/">A propos</a> </li> <li class=" menu-item menu-item-type-post_type menu-item-object-page menu-item-8282" data-stagger-item> <a class="item-link" href="https://staging.taxobservatory.eu/fr/publications/">Publications</a> </li> <li class=" menu-item menu-item-type-custom menu-item-object-custom menu-item-13221" data-stagger-item> <a class="item-link" href="https://atlas-offshore.world/">Atlas</a> </li> <li class=" menu-item menu-item-type-post_type menu-item-object-page current-menu-ancestor current-menu-parent current_page_parent current_page_ancestor menu-item-7516 menu-item-has-children" data-stagger-item> <a class="item-link" href="https://staging.taxobservatory.eu/fr/tools/">Outils interactifs</a> </li> <li class=" menu-item menu-item-type-post_type menu-item-object-page menu-item-7517" data-stagger-item> <a class="item-link" href="https://staging.taxobservatory.eu/fr/evenements/">Événements</a> </li> <li class=" menu-item menu-item-type-post_type menu-item-object-page current_page_parent menu-item-7518" data-stagger-item> <a class="item-link" href="https://staging.taxobservatory.eu/fr/media/">Médias</a> </li> </ul> </nav> </div> </div> </div> </div> </div> <div class="footer-bottom container-fluid "> <div class="row jc-between ai-center mt-sm"> <div class="col-lg-4 col-detail"> <div class="d-flex ai-center"> <img src="https://staging.taxobservatory.eu//www-site/uploads/2021/05/EU.png" alt="" class="img-fluid c"/> <div class="pl-md cms fs-xs"> <p>Ce projet a reçu un financement de l’Union Européenne.</p> <p>Le EU Tax Observatory est un laboratoire de recherche indépendant hébergé par l’Ecole d’économie de Paris.</p> </div> </div> </div> <nav class="col-md-6 jc-end row ul-rs-ctr"> <ul class="ul-rs pb-0 pt-0" > <li class="item-rs"> <a href="https://www.facebook.com/EU-Tax-Observatory-102753455538749?_rdr" target="_blank"> <div class="picto"> <svg width="8px" height="16px" viewBox="0 0 8 16" version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"> <g id="Page-1" stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"> <g id="04_SYSNAV_HEALTHCARE" transform="translate(-664.000000, -7342.000000)" > <g id="Group-6" transform="translate(574.000000, 7184.000000)"> <g id="Group-14" transform="translate(62.000000, 134.000000)"> <g id="Group" transform="translate(12.000000, 12.000000)"> <g id="001-facebook" transform="translate(16.250000, 12.500000)"> <path fill="#385C8E" d="M0.261943359,7.98899414 L1.90617187,7.98899414 L1.90617187,14.7580664 C1.90617187,14.8917188 2.01445312,15 2.14810547,15 L4.9359668,15 C5.06961914,15 5.17790039,14.8917187 5.17790039,14.7580664 L5.17790039,8.02089844 L7.06810547,8.02089844 C7.19100586,8.02089844 7.29442383,7.92867188 7.30845703,7.8065918 L7.59553711,5.31457031 C7.60341797,5.24601563 7.58170898,5.17734375 7.53583008,5.12589844 C7.48992187,5.07442383 7.42420898,5.04495117 7.35524414,5.04495117 L5.17801758,5.04495117 L5.17801758,3.4828125 C5.17801758,3.01192383 5.43155273,2.773125 5.93170898,2.773125 C6.00298828,2.773125 7.35524414,2.773125 7.35524414,2.773125 C7.48889648,2.773125 7.59717773,2.66478516 7.59717773,2.53119141 L7.59717773,0.243720703 C7.59717773,0.110068359 7.48889648,0.00178710938 7.35524414,0.00178710938 L5.39337891,0.00178710938 C5.37955078,0.00111328125 5.34881836,0 5.30352539,0 C4.963125,0 3.77991211,0.0668261719 2.84525391,0.926660156 C1.80966797,1.87951172 1.95363281,3.02036133 1.98802734,3.21817383 L1.98802734,5.04489258 L0.261914062,5.04489258 C0.128261719,5.04489258 0.0199804687,5.15317383 0.0199804687,5.28682617 L0.0199804687,7.74703125 C0.0199804687,7.8806543 0.128291016,7.98899414 0.261943359,7.98899414 Z" id="Path"></path> </g> </g> </g> </g> </g> </g> </svg> </div> </a> </li> <li class="item-rs"> <a href="https://www.instagram.com/eutaxobservatory/" target="_blank"> <div class="picto"> <svg width="16px" height="16px" viewBox="0 0 12 12" version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"> <defs> <linearGradient x1="50%" y1="99.7089109%" x2="50%" y2="0.776721582%" id="linearGradient-1"> <stop stop-color="#E09B3D" offset="0%"></stop> <stop stop-color="#C74C4D" offset="30%"></stop> <stop stop-color="#C21975" offset="60%"></stop> <stop stop-color="#7024C4" offset="100%"></stop> </linearGradient> <linearGradient x1="50%" y1="146.098873%" x2="50%" y2="-45.1596833%" id="linearGradient-2"> <stop stop-color="#E09B3D" offset="0%"></stop> <stop stop-color="#C74C4D" offset="30%"></stop> <stop stop-color="#C21975" offset="60%"></stop> <stop stop-color="#7024C4" offset="100%"></stop> </linearGradient> <linearGradient x1="50%" y1="658.140556%" x2="50%" y2="-140.029283%" id="linearGradient-3"> <stop stop-color="#E09B3D" offset="0%"></stop> <stop stop-color="#C74C4D" offset="30%"></stop> <stop stop-color="#C21975" offset="60%"></stop> <stop stop-color="#7024C4" offset="100%"></stop> </linearGradient> </defs> <g id="Symbols" stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"> <g id="Social-medias-/-color-/-instagram" transform="translate(-10.000000, -10.000000)"> <g id="003-instagram" transform="translate(10.000000, 10.000000)"> <path d="M8.4103913,0 L3.5686087,0 C1.60086957,0 0,1.60086957 0,3.5686087 L0,8.4103913 C0,10.3781304 1.60086957,11.979 3.5686087,11.979 L8.4103913,11.979 C10.3781304,11.979 11.979,10.3781304 11.979,8.4103913 L11.979,3.5686087 C11.979,1.60086957 10.3781087,0 8.4103913,0 Z M10.773913,8.4103913 C10.773913,9.71571739 9.71571739,10.773913 8.4103913,10.773913 L3.5686087,10.773913 C2.26328261,10.773913 1.20508696,9.71571739 1.20508696,8.4103913 L1.20508696,3.5686087 C1.20508696,2.26326087 2.26328261,1.20508696 3.5686087,1.20508696 L8.4103913,1.20508696 C9.71571739,1.20508696 10.773913,2.26326087 10.773913,3.5686087 L10.773913,8.4103913 L10.773913,8.4103913 Z" id="Shape" fill="url(#linearGradient-1)" fill-rule="nonzero"></path> <path d="M5.9895,2.89130435 C4.28115217,2.89130435 2.89130435,4.28115217 2.89130435,5.98947826 C2.89130435,7.69780435 4.28115217,9.08767391 5.9895,9.08767391 C7.69784783,9.08767391 9.08769565,7.69782609 9.08769565,5.98947826 C9.08769565,4.28113043 7.69784783,2.89130435 5.9895,2.89130435 Z M5.9895,7.8826087 C4.94395652,7.8826087 4.0963913,7.03504348 4.0963913,5.9895 C4.0963913,4.94395652 4.94397826,4.0963913 5.9895,4.0963913 C7.03504348,4.0963913 7.8826087,4.94395652 7.8826087,5.9895 C7.8826087,7.03502174 7.03502174,7.8826087 5.9895,7.8826087 Z" id="Shape" fill="url(#linearGradient-2)" fill-rule="nonzero"></path> <circle id="Oval" fill="url(#linearGradient-3)" cx="9.09369565" cy="2.91456522" r="1"></circle> </g> </g> </g> </svg> </div> </a> </li> <li class="item-rs"> <a href="https://twitter.com/taxobservatory" target="_blank"> <div class="picto"> <svg id="tw-icon" xmlns="http://www.w3.org/2000/svg" version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:svgjs="http://svgjs.com/svgjs" width="14" height="12" viewBox="0 0 14 12"> <path id="SvgjsPath1020" d="M1188 36.35C1187.49 36.58 1186.94 36.74 1186.35 36.81C1186.9499999999998 36.45 1187.3999999999999 35.88 1187.62 35.21C1187.06 35.54 1186.4499999999998 35.78 1185.79 35.910000000000004C1185.27 35.35 1184.52 35.00000000000001 1183.7 35.00000000000001C1182.1100000000001 35.00000000000001 1180.82 36.290000000000006 1180.82 37.88000000000001C1180.82 38.11000000000001 1180.85 38.33000000000001 1180.8999999999999 38.540000000000006C1178.5099999999998 38.42000000000001 1176.3899999999999 37.27 1174.9699999999998 35.53000000000001C1174.7299999999998 35.95000000000001 1174.5899999999997 36.45000000000001 1174.5899999999997 36.98000000000001C1174.5899999999997 37.98000000000001 1175.0899999999997 38.860000000000014 1175.8599999999997 39.38000000000001C1175.3899999999996 39.37000000000001 1174.9499999999996 39.23000000000001 1174.5599999999997 39.02000000000001V39.05000000000001C1174.5599999999997 40.45000000000001 1175.5599999999997 41.62000000000001 1176.8699999999997 41.890000000000015C1176.6299999999997 41.95000000000002 1176.3699999999997 41.98000000000002 1176.1099999999997 41.98000000000002C1175.9299999999996 41.98000000000002 1175.7499999999998 41.97000000000002 1175.5699999999997 41.93000000000002C1175.9399999999996 43.08000000000002 1176.9999999999998 43.91000000000002 1178.2499999999998 43.94000000000002C1177.2699999999998 44.71000000000002 1176.0299999999997 45.170000000000016 1174.6799999999998 45.170000000000016C1174.4499999999998 45.170000000000016 1174.2299999999998 45.16000000000002 1173.9999999999998 45.13000000000002C1175.2699999999998 45.95000000000002 1176.7799999999997 46.430000000000014 1178.4099999999999 46.430000000000014C1183.6899999999998 46.430000000000014 1186.58 42.030000000000015 1186.58 38.22000000000001L1186.57 37.850000000000016C1187.1299999999999 37.44000000000002 1187.62 36.930000000000014 1188 36.350000000000016Z " fill="#76A9EA" fill-opacity="1" transform="matrix(1,0,0,1,-1174,-35)"></path> </svg> </div> </a> </li> <li class="item-rs"> <a href="https://www.linkedin.com/company/70917369/" target="_blank"> <div class="picto"> <svg width="16px" height="15px" viewBox="0 0 16 15" version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"> <g id="Page-1" stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"> <g id="04_SYSNAV_HEALTHCARE" transform="translate(-764.000000, -7341.000000)" > <g id="Group-6" transform="translate(574.000000, 7184.000000)"> <g id="Group-14" transform="translate(62.000000, 134.000000)"> <g id="Group-13" transform="translate(104.000000, 0.000000)"> <g id="Group" transform="translate(12.000000, 12.000000)"> <g id="006-linkedin" transform="translate(12.500000, 11.250000)"> <path fill="#007AAA" d="M1.80739766,0.0123976608 C2.78824561,0.0123976608 3.61421053,0.838362573 3.61421053,1.81921053 C3.61421053,2.85166667 2.73660819,3.65184211 1.80739766,3.62602339 C0.852368421,3.65184211 0.000584795322,2.85166667 0.000584795322,1.81921053 C-0.0252339181,0.81254386 0.800760234,0.0123976608 1.80739766,0.0123976608" id="Path"></path> <path fill="#007AAA" d="M2.81406433,14.7250292 L0.749122807,14.7250292 C0.465204678,14.7250292 0.232894737,14.4927193 0.232894737,14.2088012 L0.232894737,5.17473684 C0.232894737,4.89081871 0.439385965,4.65850877 0.723304094,4.65850877 L2.81403509,4.65850877 C3.09795322,4.65850877 3.33026316,4.89081871 3.33026316,5.17473684 L3.33026316,14.2346199 C3.33026316,14.4927193 3.09798246,14.7250292 2.81406433,14.7250292" id="Path"></path> <path fill="#007AAA" d="M14.9455263,7.80751462 C14.9455263,5.89745614 13.5258772,4.40038012 11.6158187,4.40038012 L11.0737719,4.40038012 C10.0413158,4.40038012 9.03464912,4.89078947 8.49260234,5.69096491 C8.31192982,5.87163743 8.23447368,5.94909357 8.23447368,5.94909357 L8.23447368,4.91663743 C8.23447368,4.81339181 8.07959064,4.65850877 7.97634503,4.65850877 L5.39517544,4.65850877 C5.29192982,4.65850877 5.13704678,4.76175439 5.13704678,4.89081871 L5.13704678,14.5185673 C5.13704678,14.6218129 5.29192982,14.7250585 5.39517544,14.7250585 L8.23444444,14.7250585 C8.33769006,14.7250585 8.4925731,14.6218129 8.4925731,14.5185673 L8.4925731,8.94321637 C8.4925731,7.98818713 9.2152924,7.1880117 10.1703216,7.16222222 C10.660731,7.16222222 11.0995322,7.34289474 11.4350877,7.67845029 C11.7448246,7.98818713 11.8738889,8.4269883 11.8738889,8.91739766 L11.8738889,14.4669006 C11.8738889,14.5701462 12.0287719,14.7250585 12.1320175,14.7250585 L14.7131871,14.7250585 C14.8164327,14.7250585 14.9713158,14.5701462 14.9713158,14.4669006 L14.9713158,7.80751462 L14.9455263,7.80751462 Z" id="Path"></path> </g> </g> </g> </g> </g> </g> </g> </svg> </div> </a> </li> </ul> </nav> </div> </div> <div class="footer-end container-fluid "> <div class="row jc-between ai-center mt-sm"> <div class="col-md-12 cms-no-break item-row"> <ul class="pb-0 row jc-center"> <div class="col-md-4"> <li><p class="c-grey item-txt"> ©EUTO 2021</p> </li> </div> <div class="col-md-4 ta-r md-down-ta-c"> <li> <a href="https://staging.taxobservatory.eu/privacy-policy/" class="mb-0" >Privacy Policy</a> </li> <li><button id="ot-sdk-btn" class="ot-sdk-show-settings">Paramètres des cookies</button></li> <li><a href="https://www.adveris.fr" class="link-gradient" target="_blank">Créé par Adveris</a></li> </div> </ul> </div> </div> </div> </footer> </div> <div id="newsletter-modal"> <div class="container py-md"> <div class="block-form block-form-newsletter" data-kira-timeline> <script type="text/javascript"></script> <div class='gf_browser_gecko gform_wrapper gform_legacy_markup_wrapper gform-theme--no-framework' data-form-theme='legacy' data-form-index='0' id='gform_wrapper_2' ><div id='gf_2' class='gform_anchor' tabindex='-1'></div><form method='post' enctype='multipart/form-data' target='gform_ajax_frame_2' id='gform_2' action='/fr/base-de-donn%C3%A9es/the-cbcr-company-database-explorer/#gf_2' data-formid='2' novalidate> <div class='gform-body gform_body'><ul id='gform_fields_2' class='gform_fields top_label form_sublabel_below description_below'><li id="field_2_4" class="gfield gfield--type-text gfield--width-full col-md-6 field_sublabel_below gfield--no-description field_description_below hidden_label gfield_visibility_visible" data-js-reload="field_2_4"><label class='gfield_label gform-field-label' for='input_2_4' >Prénom*</label><div class='ginput_container ginput_container_text'><input name='input_4' id='input_2_4' type='text' value='' class='large' placeholder='Prénom*' aria-invalid="false" /> </div></li><li id="field_2_5" class="gfield gfield--type-text gfield--width-full col-md-6 field_sublabel_below gfield--no-description field_description_below hidden_label gfield_visibility_visible" data-js-reload="field_2_5"><label class='gfield_label gform-field-label' for='input_2_5' >Prénom*</label><div class='ginput_container ginput_container_text'><input name='input_5' id='input_2_5' type='text' value='' class='large' placeholder='Nom de famille*' aria-invalid="false" /> </div></li><li id="field_2_6" class="gfield gfield--type-select gfield--width-full col-md-6 gfield_contains_required field_sublabel_below gfield--no-description field_description_below hidden_label gfield_visibility_visible" data-js-reload="field_2_6"><label class='gfield_label gform-field-label' for='input_2_6' >Pays<span class="gfield_required"><span class="gfield_required gfield_required_asterisk">*</span></span></label><div class='ginput_container ginput_container_select'><select name='input_6' id='input_2_6' class='large gfield_select' aria-required="true" aria-invalid="false" ><option value='' selected='selected' class='gf_placeholder'>Sélectionner un pays</option><option value='Afghanistan' >Afghanistan</option><option value='Albania' >Albania</option><option value='Algeria' >Algeria</option><option value='American Samoa' >American Samoa</option><option value='Andorra' >Andorra</option><option value='Angola' >Angola</option><option value='Anguilla' >Anguilla</option><option value='Antarctica' >Antarctica</option><option value='Antigua and Barbuda' >Antigua and Barbuda</option><option value='Argentina' >Argentina</option><option value='Armenia' >Armenia</option><option value='Aruba' >Aruba</option><option value='Australia' >Australia</option><option value='Austria' >Austria</option><option value='Azerbaijan' >Azerbaijan</option><option value='Bahamas' >Bahamas</option><option value='Bahrain' >Bahrain</option><option value='Bangladesh' >Bangladesh</option><option value='Barbados' >Barbados</option><option value='Belarus' >Belarus</option><option value='Belgium' >Belgium</option><option value='Belize' >Belize</option><option value='Benin' >Benin</option><option value='Bermuda' >Bermuda</option><option value='Bhutan' >Bhutan</option><option value='Bolivia' >Bolivia</option><option value='Bonaire, Sint Eustatius and Saba' >Bonaire, Sint Eustatius and Saba</option><option value='Bosnia and Herzegovina' >Bosnia and Herzegovina</option><option value='Botswana' >Botswana</option><option value='Bouvet Island' >Bouvet Island</option><option value='Brazil' >Brazil</option><option value='British Indian Ocean Territory' >British Indian Ocean Territory</option><option value='Brunei Darussalam' >Brunei Darussalam</option><option value='Bulgaria' >Bulgaria</option><option value='Burkina Faso' >Burkina Faso</option><option value='Burundi' >Burundi</option><option value='Cambodia' >Cambodia</option><option value='Cameroon' >Cameroon</option><option value='Canada' >Canada</option><option value='Cape Verde' >Cape Verde</option><option value='Cayman Islands' >Cayman Islands</option><option value='Central African Republic' >Central African Republic</option><option value='Chad' >Chad</option><option value='Chile' >Chile</option><option value='China' >China</option><option value='Christmas Island' >Christmas Island</option><option value='Cocos Islands' >Cocos Islands</option><option value='Colombia' >Colombia</option><option value='Comoros' >Comoros</option><option value='Congo, Democratic Republic of the' >Congo, Democratic Republic of the</option><option value='Congo, Republic of the' >Congo, Republic of the</option><option value='Cook Islands' >Cook Islands</option><option value='Costa Rica' >Costa Rica</option><option value='Croatia' >Croatia</option><option value='Cuba' >Cuba</option><option value='Curaçao' >Curaçao</option><option value='Cyprus' >Cyprus</option><option value='Czech Republic' >Czech Republic</option><option value='Côte d'Ivoire' >Côte d'Ivoire</option><option value='Denmark' >Denmark</option><option value='Djibouti' >Djibouti</option><option value='Dominica' >Dominica</option><option value='Dominican Republic' >Dominican Republic</option><option value='Ecuador' >Ecuador</option><option value='Egypt' >Egypt</option><option value='El Salvador' >El Salvador</option><option value='Equatorial Guinea' >Equatorial Guinea</option><option value='Eritrea' >Eritrea</option><option value='Estonia' >Estonia</option><option value='Eswatini (Swaziland)' >Eswatini (Swaziland)</option><option value='Ethiopia' >Ethiopia</option><option value='Falkland Islands' >Falkland Islands</option><option value='Faroe Islands' >Faroe Islands</option><option value='Fiji' >Fiji</option><option value='Finland' >Finland</option><option value='France' >France</option><option value='French Guiana' >French Guiana</option><option value='French Polynesia' >French Polynesia</option><option value='French Southern Territories' >French Southern Territories</option><option value='Gabon' >Gabon</option><option value='Gambia' >Gambia</option><option value='Georgia' >Georgia</option><option value='Germany' >Germany</option><option value='Ghana' >Ghana</option><option value='Gibraltar' >Gibraltar</option><option value='Greece' >Greece</option><option value='Greenland' >Greenland</option><option value='Grenada' >Grenada</option><option value='Guadeloupe' >Guadeloupe</option><option value='Guam' >Guam</option><option value='Guatemala' >Guatemala</option><option value='Guernsey' >Guernsey</option><option value='Guinea' >Guinea</option><option value='Guinea-Bissau' >Guinea-Bissau</option><option value='Guyana' >Guyana</option><option value='Haiti' >Haiti</option><option value='Heard and McDonald Islands' >Heard and McDonald Islands</option><option value='Holy See' >Holy See</option><option value='Honduras' >Honduras</option><option value='Hong Kong' >Hong Kong</option><option value='Hungary' >Hungary</option><option value='Iceland' >Iceland</option><option value='India' >India</option><option value='Indonesia' >Indonesia</option><option value='Iran' >Iran</option><option value='Iraq' >Iraq</option><option value='Ireland' >Ireland</option><option value='Isle of Man' >Isle of Man</option><option value='Israel' >Israel</option><option value='Italy' >Italy</option><option value='Jamaica' >Jamaica</option><option value='Japan' >Japan</option><option value='Jersey' >Jersey</option><option value='Jordan' >Jordan</option><option value='Kazakhstan' >Kazakhstan</option><option value='Kenya' >Kenya</option><option value='Kiribati' >Kiribati</option><option value='Kuwait' >Kuwait</option><option value='Kyrgyzstan' >Kyrgyzstan</option><option value='Lao People's Democratic Republic' >Lao People's Democratic Republic</option><option value='Latvia' >Latvia</option><option value='Lebanon' >Lebanon</option><option value='Lesotho' >Lesotho</option><option value='Liberia' >Liberia</option><option value='Libya' >Libya</option><option value='Liechtenstein' >Liechtenstein</option><option value='Lithuania' >Lithuania</option><option value='Luxembourg' >Luxembourg</option><option value='Macau' >Macau</option><option value='Macedonia' >Macedonia</option><option value='Madagascar' >Madagascar</option><option value='Malawi' >Malawi</option><option value='Malaysia' >Malaysia</option><option value='Maldives' >Maldives</option><option value='Mali' >Mali</option><option value='Malta' >Malta</option><option value='Marshall Islands' >Marshall Islands</option><option value='Martinique' >Martinique</option><option value='Mauritania' >Mauritania</option><option value='Mauritius' >Mauritius</option><option value='Mayotte' >Mayotte</option><option value='Mexico' >Mexico</option><option value='Micronesia' >Micronesia</option><option value='Moldova' >Moldova</option><option value='Monaco' >Monaco</option><option value='Mongolia' >Mongolia</option><option value='Montenegro' >Montenegro</option><option value='Montserrat' >Montserrat</option><option value='Morocco' >Morocco</option><option value='Mozambique' >Mozambique</option><option value='Myanmar' >Myanmar</option><option value='Namibia' >Namibia</option><option value='Nauru' >Nauru</option><option value='Nepal' >Nepal</option><option value='Netherlands' >Netherlands</option><option value='New Caledonia' >New Caledonia</option><option value='New Zealand' >New Zealand</option><option value='Nicaragua' >Nicaragua</option><option value='Niger' >Niger</option><option value='Nigeria' >Nigeria</option><option value='Niue' >Niue</option><option value='Norfolk Island' >Norfolk Island</option><option value='North Korea' >North Korea</option><option value='Northern Mariana Islands' >Northern Mariana Islands</option><option value='Norway' >Norway</option><option value='Oman' >Oman</option><option value='Pakistan' >Pakistan</option><option value='Palau' >Palau</option><option value='Palestine, State of' >Palestine, State of</option><option value='Panama' >Panama</option><option value='Papua New Guinea' >Papua New Guinea</option><option value='Paraguay' >Paraguay</option><option value='Peru' >Peru</option><option value='Philippines' >Philippines</option><option value='Pitcairn' >Pitcairn</option><option value='Poland' >Poland</option><option value='Portugal' >Portugal</option><option value='Puerto Rico' >Puerto Rico</option><option value='Qatar' >Qatar</option><option value='Romania' >Romania</option><option value='Russia' >Russia</option><option value='Rwanda' >Rwanda</option><option value='Réunion' >Réunion</option><option value='Saint Barthélemy' >Saint Barthélemy</option><option value='Saint Helena' >Saint Helena</option><option value='Saint Kitts and Nevis' >Saint Kitts and Nevis</option><option value='Saint Lucia' >Saint Lucia</option><option value='Saint Martin' >Saint Martin</option><option value='Saint Pierre and Miquelon' >Saint Pierre and Miquelon</option><option value='Saint Vincent and the Grenadines' >Saint Vincent and the Grenadines</option><option value='Samoa' >Samoa</option><option value='San Marino' >San Marino</option><option value='Sao Tome and Principe' >Sao Tome and Principe</option><option value='Saudi Arabia' >Saudi Arabia</option><option value='Senegal' >Senegal</option><option value='Serbia' >Serbia</option><option value='Seychelles' >Seychelles</option><option value='Sierra Leone' >Sierra Leone</option><option value='Singapore' >Singapore</option><option value='Sint Maarten' >Sint Maarten</option><option value='Slovakia' >Slovakia</option><option value='Slovenia' >Slovenia</option><option value='Solomon Islands' >Solomon Islands</option><option value='Somalia' >Somalia</option><option value='South Africa' >South Africa</option><option value='South Georgia' >South Georgia</option><option value='South Korea' >South Korea</option><option value='South Sudan' >South Sudan</option><option value='Spain' >Spain</option><option value='Sri Lanka' >Sri Lanka</option><option value='Sudan' >Sudan</option><option value='Suriname' >Suriname</option><option value='Svalbard and Jan Mayen Islands' >Svalbard and Jan Mayen Islands</option><option value='Sweden' >Sweden</option><option value='Switzerland' >Switzerland</option><option value='Syria' >Syria</option><option value='Taiwan' >Taiwan</option><option value='Tajikistan' >Tajikistan</option><option value='Tanzania' >Tanzania</option><option value='Thailand' >Thailand</option><option value='Timor-Leste' >Timor-Leste</option><option value='Togo' >Togo</option><option value='Tokelau' >Tokelau</option><option value='Tonga' >Tonga</option><option value='Trinidad and Tobago' >Trinidad and Tobago</option><option value='Tunisia' >Tunisia</option><option value='Turkey' >Turkey</option><option value='Turkmenistan' >Turkmenistan</option><option value='Turks and Caicos Islands' >Turks and Caicos Islands</option><option value='Tuvalu' >Tuvalu</option><option value='US Minor Outlying Islands' >US Minor Outlying Islands</option><option value='Uganda' >Uganda</option><option value='Ukraine' >Ukraine</option><option value='United Arab Emirates' >United Arab Emirates</option><option value='United Kingdom' >United Kingdom</option><option value='United States' >United States</option><option value='Uruguay' >Uruguay</option><option value='Uzbekistan' >Uzbekistan</option><option value='Vanuatu' >Vanuatu</option><option value='Venezuela' >Venezuela</option><option value='Vietnam' >Vietnam</option><option value='Virgin Islands, British' >Virgin Islands, British</option><option value='Virgin Islands, U.S.' >Virgin Islands, U.S.</option><option value='Wallis and Futuna' >Wallis and Futuna</option><option value='Western Sahara' >Western Sahara</option><option value='Yemen' >Yemen</option><option value='Zambia' >Zambia</option><option value='Zimbabwe' >Zimbabwe</option><option value='Åland Islands' >Åland Islands</option></select></div></li><li id="field_2_7" class="gfield gfield--type-text gfield--width-full col-md-6 gfield_contains_required field_sublabel_below gfield--no-description field_description_below hidden_label gfield_visibility_visible" data-js-reload="field_2_7"><label class='gfield_label gform-field-label' for='input_2_7' >Poste<span class="gfield_required"><span class="gfield_required gfield_required_asterisk">*</span></span></label><div class='ginput_container ginput_container_text'><input name='input_7' id='input_2_7' type='text' value='' class='large' placeholder='Poste*' aria-required="true" aria-invalid="false" /> </div></li><li id="field_2_1" class="gfield gfield--type-email col-md-12 file-newsletter gfield_contains_required field_sublabel_below gfield--no-description field_description_below hidden_label gfield_visibility_visible" data-js-reload="field_2_1"><label class='gfield_label gform-field-label screen-reader-text' for='input_2_1' >Votre adresse électronique<span class="gfield_required"><span class="gfield_required gfield_required_asterisk">*</span></span></label><div class='ginput_container ginput_container_email'> <input name='input_1' id='input_2_1' type='email' value='' class='medium' placeholder='Votre adresse électronique' aria-required="true" aria-invalid="false" /> </div></li><li id="field_2_2" class="gfield gfield--type-consent gfield--type-choice file-rgpd gfield_contains_required field_sublabel_below gfield--no-description field_description_below gfield_visibility_visible" data-js-reload="field_2_2"><label class='gfield_label gform-field-label screen-reader-text gfield_label_before_complex' ><span class="gfield_required"><span class="gfield_required gfield_required_asterisk">*</span></span></label><div class='ginput_container ginput_container_consent'><input name='input_2.1' id='input_2_2_1' type='checkbox' value='1' aria-required="true" aria-invalid="false" /> <label class="gform-field-label gform-field-label--type-inline gfield_consent_label" for='input_2_2_1' >En cochant cette case, je confirme que j'ai lu la <a href="https://staging.taxobservatory.eu/fr/politique-de-confidentialite/" target="_blank">Politique de confidentialité</a>.</label><input type='hidden' name='input_2.2' value='En cochant cette case, je confirme que j'ai lu la <a href="https://staging.taxobservatory.eu/fr/politique-de-confidentialite/" target="_blank">Politique de confidentialité</a>.' class='gform_hidden' /><input type='hidden' name='input_2.3' value='2' class='gform_hidden' /></div></li><li id="field_2_8" class="gfield gfield--type-honeypot gform_validation_container field_sublabel_below gfield--has-description field_description_below gfield_visibility_visible" data-js-reload="field_2_8"><label class='gfield_label gform-field-label' for='input_2_8' >Name</label><div class='ginput_container'><input name='input_8' id='input_2_8' type='text' value='' autocomplete='new-password'/></div><div class='gfield_description' id='gfield_description_2_8'>Ce champ n’est utilisé qu’à des fins de validation et devrait rester inchangé.</div></li></ul></div> <div class='gform_footer top_label'> <button type='submit' class='btn btn-full-blue btn-md gform_button' id='gform_submit_button_2'><span class='texte'>S'abonner</span></button> <input type='hidden' name='gform_ajax' value='form_id=2&title=&description=&tabindex=0&theme=data-form-theme='legacy'' /> <input type='hidden' class='gform_hidden' name='is_submit_2' value='1' /> <input type='hidden' class='gform_hidden' name='gform_submit' value='2' /> <input type='hidden' class='gform_hidden' name='gform_unique_id' value='' /> <input type='hidden' class='gform_hidden' name='state_2' value='WyJ7XCIyLjFcIjpcIjk0OWExNWZhYjgwZTEwZTliNjk3M2Y2MjQxZDBhNmJhXCIsXCIyLjJcIjpcImI0NjU3NTM4YTRjMTIwZjVmYTFkM2Y5ZTAxOWI5YjM4XCIsXCIyLjNcIjpcIjIyZDAwYzVkYWMxMjI5MzkwMTA1YWEyM2E1ZmEyOGRiXCJ9IiwiNmE4MTkyMmE5Yjk0ZDU4ZWZiZjgxMWY5Mjk2YmE3OWEiXQ==' /> <input type='hidden' class='gform_hidden' name='gform_target_page_number_2' id='gform_target_page_number_2' value='0' /> <input type='hidden' class='gform_hidden' name='gform_source_page_number_2' id='gform_source_page_number_2' value='1' /> <input type='hidden' name='gform_field_values' value='' /> </div> </form> </div> <iframe style='display:none;width:0px;height:0px;' src='about:blank' name='gform_ajax_frame_2' id='gform_ajax_frame_2' title='Cette iframe contient la logique nécessaire pour manipuler Gravity Forms avec Ajax.'>