Expertise et négociations fiscales à la Société des Nations (1923-1939)

À travers l'analyse du comité fiscal de la Société des Nations, cet article aborde la question de l'autonomie et de l'influence des organismes économiques multilatéraux instaurés après la Première Guerre mondiale. Il démontre ainsi comment ce comité abandonne progressivement son statut initial de négociations intergouvernementales pour se transformer en une réunion de praticiens fiscaux qui défendent des intérêts propres. Mais l'étude du cas suisse met également en évidence l'impact de plus en plus limité de ces discussions multilatérales sur les politiques nationales et les relations bilatérales. Dès le milieu des années 1920, les débats genevois ne font en effet plus contrepoids à la politique d'attraction fiscale de la Suisse. Expertise and fiscal negotiations at the League of Nations (1923-1939): This article considers the autonomy and the influence of multilateral economic organisations during the inter-war years through the study of the League of Nations' fiscal committee. It shows that this committee gradually discarded intergovernmental negotiations and became a tax practitioners' club that defended its own interest. But a look at the Swiss case also demonstrates that the impact of these multilateral discussions on national policies and bilateral relations quickly decreased. From the middle of the 1920s, the debates in Geneva no longer hampered the fiscal attractiveness of Switzerland as a tax haven.

Unusual association of diseases/symptoms: Encephalitis with herpes simplex-2 in the cerebrospinal fluid and anti-RI (ANNA-2) antibodies: an infectious or a paraneoplastic syndrome?

We report on a 70-year-old woman with partial complex status epilepticus who was initially diagnosed with herpes simplex-2 (HSV-2) encephalitis, based on brain magnetic resonance imaging (MRI) findings, cerebrospinal fluid (CSF) lymphocytic pleocytosis and HSV-2 DNA detection by polymerase chain reaction (PCR) in the CSF, but without improvement on intravenous acyclovir. Anti-Ri antibodies were positive and computed tomography (CT) investigations revealed a small cell carcinoma at biopsy suggesting paraneoplastic encephalitis. The outcome was unfavourable and the autopsy showed typical features of paraneoplastic encephalitis but no evidence of viral inclusions. This case report is interesting because: (1) it is the first report of an autopsy proven paraneoplastic widespread encephalitis with anti-Ri antibodies; (2) despite a positive HSV-2 PCR in the CSF, there was no sign of herpetic infections of the nervous system; and (3) it illustrates the fact that if paraneoplastic antibodies are usually good markers of the underlying tumour, they are not always predictive of neurological deficits.