La défense du paradis fiscal suisse avant la Seconde Guerre mondiale : une histoire internationale : analyse de la politique helvétique au sein des négociations sur la double imposition et l'évasion fiscale durant l'entre-deux-guerres

Cette thèse analyse la défense du paradis fiscal suisse dans les négociations internationales de l'entre-deux-guerres. Pour ce faire, elle s'appuie sur un très large panel de sources inédites, tirées des archives publiques suisses, britanniques, françaises, allemandes et belges, ainsi que sur une série d'archives du monde économique et d'organisations internationales. Ce travail tente, sur cette base, de retracer l'évolution des pourparlers fiscaux et d'identifier comment les dirigeants suisses sont parvenus à écarter en leur sein les premières pressions internationales qui surviennent après la Grande Guerre à l'encontre des pratiques fiscales helvétiques. Sur fond de fuites massives d'avoirs européens en direction du refuge suisse, ces démarches étrangères à l'encontre du secret bancaire sont menées aussi bien au niveau multilatéral, au sein des débats fiscaux de la Société des Nations, que sur le plan bilatéral, à l'intérieur des négociations interétatiques pour la conclusion de conventions de double imposition et d'assistance fiscale. Pourtant, les tentatives de la part des gouvernements européens d'amorcer une coopération contre l'évasion fiscale avec leur homologue suisse échouent constamment durant l'entre-deux-guerres : non seulement aucune mesure de collaboration internationale n'est adoptée par la Confédération, mais les dirigeants helvétiques parviennent encore à obtenir dans les négociations des avantages fiscaux pour les capitaux qui sont exportés depuis la Suisse ou qui transitent par son entremise. En clair, bien loin d'être amoindrie, la compétitivité fiscale du centre économique suisse sort renforcée des discussions internationales de l'entre-deux-guerres. La thèse avance à la fois des facteurs endogènes et exogènes à la politique suisse pour expliquer cette réussite a priori surprenante dans un contexte de crise financière et monétaire aiguë. A l'intérieur de la Confédération, la grande cohésion des élites suisses facilite la défense extérieure de la compétitivité fiscale. En raison de l'anémie de l'administration fiscale fédérale, du conservatisme du gouvernement ou encore de l'interpénétration du patronat industriel et bancaire helvétique, les décideurs s'accordent presque unanimement sur le primat à une protection rigoureuse du secret bancaire. En outre, corollaire de l'afflux de capitaux en Suisse, la place financière helvétique dispose de différentes armes économiques qu'elle peut faire valoir pour défendre ses intérêts face aux gouvernements étrangers. Mais c'est surtout la conjonction de trois facteurs exogènes au contexte suisse qui a favorisé la position helvétique au sein des négociations fiscales internationales. Premièrement, après la guerre, le climat anti-fiscal qui prédomine au sein d'une large frange des élites occidentales incite les gouvernements étrangers à faire preuve d'une grande tolérance à l'égard du havre fiscal suisse. Deuxièmement, en raison de leur sous-développement, les administrations fiscales européennes n'ont pas un pouvoir suffisant pour contrecarrer la politique suisse. Troisièmement, les milieux industriels et financiers étrangers tendent à appuyer les stratégies de défense du paradis fiscal suisse, soit parce qu'ils usent eux-mêmes de ses services, soit parce que, avec la pression à la baisse qu'il engendre sur les systèmes fiscaux des autres pays, l'îlot libéral helvétique participe au démantèlement de la fiscalité progressive que ces milieux appellent de leur voeu.

HIV disclosure and nondisclosure among migrant women from sub-Saharan Africa living in Switzerland.

No study to date has focused specifically on the reasons for and against disclosure of HIV-positive status among sub-Saharan migrant women. Thirty HIV-positive women from 11 sub-Saharan countries living in French-speaking Switzerland participated in semi-structured individual interviews. The reasons women reported for disclosure or nondisclosure of their HIV serostatus were classified into three categories: social, medical, and ethical. The women identified the stigma associated with HIV as a major social reason for nondisclosure. However, this study identifies new trends related to disclosure for medical and ethical reasons. Being undetectable played an important role in the life of sub-Saharan migrant women, and analysis revealed their medical reasons for both disclosure and nondisclosure. Disclosure to new sexual partners occurred when women had a more positive perception about HIV and when they believed themselves to be in a long-term relationship. Women reported nondisclosure to family members when they did not need help outside the support provided by the medical and social fields. The results on ethical reasons suggested that challenging stigma was a reason for disclosure. Since the women' perceptions on HIV changed when they came to see it as a chronic disease, disclosure occurred in an attempt to normalize life with HIV in their communities in migration and to challenge racism and discrimination. Our findings can help health providers better understand the communication needs of sub-Saharan migrant women with respect to HIV/AIDS and sexuality and offer them adequate disclosure advice that takes into account migration and gender issues.

A Reply to comments by D. Bar-Yosef M. Stiner on "Prehistoric exploitation of marine resources in Southern Africa with particular reference to shellfish gathering: opportunities and continuities"

I am very grateful to Daniella E. Bar-Yosef Mayer and Mary Stiner for their comments on an article I published in the previous issue of Pyrenae. Having spent many years working with coastal sites in South Africa and now settling in the Mediterranean academic landscape, I value the feedback from these two well-known archaeologists who have dedicated years of hard work in this later part of the world. Their opinions are very much appreciated for they allow me to bring new contexts to some of the (old) questions I have pursued in South Africa, an exercise that would help me with the process of broadening my research interests to the Mediterranean region.

Comparing the horizontal and vertical individualism and collectivism scale and the Auckland individualism and collectivism scale in two cultures: Switzerland and South Africa

This study investigated the psychometric properties of the Horizontal and Vertical Individualism and Collectivism Scale (HVIC) and the Auckland Individualism and Collectivism Scale (AICS). The sample consisted of 1,403 working individuals from Switzerland (N = 585) and from South Africa (N = 818). Principal component factor analyses indicated that a two-factor structure replicated well across the two countries for both scales. In addition, the HVIC four-factor structure replicated well across countries, whereas the responsibility dimension of individualism of the AICS replicated poorly. Confirmatory factor analyses provided satisfactory support to the original theoretical models for both the HVIC and the AICS. Equivalence measurement indices indicated that the cross-cultural replicability properties of both instruments are generally acceptable. However, canonical correlations and correlations between the HVIC and AICS dimensions confirm that these two instruments differ in their underlying meaning of the individualism and collectivism constructs, suggesting that these two instruments assess individualism and collectivism differently.

A comparison of rapid bioassessment protocols used in 2 regions with Mediterranean climates, the Iberian Peninsula and South Africa

Abstract. The ability of 2 Rapid Bioassessment Protocols (RBPs) to assess stream water quality was compared in 2 Mediterranean-climate regions. The most commonly used RBPs in South Africa (SAprotocol) and the Iberian Peninsula (IB-protocol) are both multihabitat, field-based methods that use macroinvertebrates. Both methods use preassigned sensitivity weightings to calculate metrics and biotic indices. The SA- and IB-protocols differ with respect to sampling equipment (mesh size: 1000 lm vs 250 300 lm, respectively), segregation of habitats (substrate vs flow-type), and sampling and sorting procedures (variable time and intensity). Sampling was undertaken at 6 sites in South Africa and 5 sites in the Iberian Peninsula. Forty-four and 51 macroinvertebrate families were recorded in South Africa and the Iberian Peninsula, respectively; 77.3% of South African families and 74.5% of Iberian Peninsula families were found using both protocols. Estimates of community similarity compared between the 2 protocols were .60% similar among sites in South Africa and .54% similar among sites in the Iberian Peninsula (BrayCurtis similarity), and no significant differences were found between protocols (Multiresponse Permutation Procedure). Ordination based on Non-metric Multidimensional Scaling grouped macroinvertebrate samples on the basis of site rather than protocol. Biotic indices generated with the 2 protocols at each site did not differ. Thus, both RBPs produced equivalent results, and both were able to distinguish between biotic communities (mountain streams vs foothills) and detect water-quality impairment, regardless of differences in sampling equipment, segregation of habitats, and sampling and sorting procedures. Our results indicate that sampling a single habitat may be sufficient for assessing water quality, but a multihabitat approach to sampling is recommended where intrinsic variability of macroinvertebrate assemblages is high (e.g., in undisturbed sites in regions with Mediterranean climates). The RBP of choice should depend on whether the objective is routine biomonitoring of water quality or autecological or faunistic studies.

Ursinia nana (Anthemideae, Asteraceae), and adventive from South Africa which is becoming naturalized in the Iberian Peninsula. Observations about its reproductive biology and fruit dispersal mechanism.

The presence of Ursinia nana, an Anthemideae of South-African origin which has been introduced into the NE Iberian Peninsula, is reported for the fi rst time in Europe. The data offered cover its precise location, morphology, chromosome number, ecology and a population census, as well as its life cycle, fl oral structure, reproductive biology and fruit dispersal mechanisms. Of special note are the clear predominance of autogamy (geitonogamy) over xenogamy as a reproductive system and the large number of fruits produced with high and immediate germinative capacity. These characteristics permit rapid colonization by the introduced species, which can become invasive. However, fruit predation by the ant Messor barbarus points to a natural mechanism that helps regulate population growth and makes biological control possible. Finally its possibilities of expansion in the colonized area and of naturalization in the NE Iberian Peninsula are assessed.