1. INTERNATIONAL FISCAL POLICY I Olivier BEDDELEEM Beddeleemo@gmail.com

2. Introduction Taxation in a global environment

3. PART 1 : TAXATION OF PRIVATE PEOPLE 2 possibilities : –The countries did not sign a tax convention –The countries signed a tax convention

4. SEMINAR 1 : French Taxation of International Revenue

5. I- Taxation of French residents A- Definition of a French resident –1) Residence and nationality

6. –2) Criteria for residence –Alternative criteria Home Main residence Business activity Center of economic interests

7. B- Taxed revenues –1) Principle

8. –2) Exceptions : exemptions –Total exemption General rule Certain activities –Partial exemption

9. II- Taxation of non-residents

10. III- Double taxation

11. SEMINAR 2 : The OECD model tax treaty

12. I- The signature of a tax treaty A- What is a tax treaty ? B- Why sign a tax treaty ?

13. II- The OECD model tax treaty

14. III- The determination of the fiscal residence

15. IV- Taxable revenues A- Scope of the OECD treaty

16. B- Repartition of taxable revenues between the countries

17. Seminar 3 : Prevention of double taxation

18. Introduction : Why isn’t repartition enough ?

19. I- Exemption What is exemption ?

20. A- Total exemption

21. B- Partial exemption

22. C- Partial exemption in OECD treaties signed by France

23. II- Credit What is a credit ?

24. A- Total credit

25. B- Partial credit

26. C- Fictive credit