Agreed-upon procedures report on the City of Fruitland, Iowa for the period July 1, 2014 through June 30, 2015

Agreed-upon procedures report on the City of Fruitland, Iowa for the period July 1, 2014 through June 30, 2015

Agreed-upon procedures report on the City of Walcott, Iowa for the period July 1, 2014 through June 30, 2015

Agreed-upon procedures report on the City of Walcott, Iowa for the period July 1, 2014 through June 30, 2015

Agreed-upon procedures report on the City of Pleasanton, Iowa for the period July 1, 2014 through June 30, 2015

Agreed-upon procedures report on the City of Pleasanton, Iowa for the period July 1, 2014 through June 30, 2015

Report on a review of selected general and application controls over the Iowa Department of Human Services’ Iowa Collection and Reporting System (ICAR) for the period April 1, 2013 through April 24, 2013 and April 1, 2014 through April 29, 2014

Report on a review of selected general and application controls over the Iowa Department of Human Services’ Iowa Collection and Reporting System (ICAR) for the period April 1, 2013 through April 24, 2013 and April 1, 2014 through April 29, 2014

Report on a review of selected general and application controls over the Iowa Department of Human Services’ Targeted Case Management System (TCM) for the period March 31, 2014 through April 18, 2014

Report on a review of selected general and application controls over the Iowa Department of Human Services’ Targeted Case Management System (TCM) for the period March 31, 2014 through April 18, 2014

Report on a review of selected general and application controls over the Iowa Department of Human Services’ Kindertrack System for the period March 30, 2015 through April 17, 2015

Report on a review of selected general and application controls over the Iowa Department of Human Services’ Kindertrack System for the period March 30, 2015 through April 17, 2015

La clause de limitation des bénéfices dans la convention de double imposition entre la Suisse et les Etats-Unis

AVANT PROPOS L'abus des conventions de double imposition (treaty shopping) est une des problématiques les plus riches de la fiscalité internationale contemporaine. L'utilisation d'une telle convention (ci-après : CDI) par des personnes ne résidant effectivement dans aucun des Etats contractants à la convention constitue pour une majorité de la doctrine internationale un abus de droit. La problématique de l'abus des CDI a été identifiée de longue date en Suisse. Elle a suivi une évolution partiellement différente aux Etats-Unis. Les deux approches se sont rencontrées une première fois lors de la conclusion de la CDI CH-US de 1951 (art. XI). Longtemps évoquée, la révision de cette convention a été finalisée en 1996. Cette deuxième rencontre a fait entrer dans l'ordre juridique suisse une disposition d'un type complètement nouveau, qui aura des répercussions jusque dans la pratique anti-abus au plan interne en Suisse. La présente étude s'attachera à examiner l'évolution comparée de la lutte contre l'abus des CDI en Suisse tout d'abord (première partie), et aux Etats-Unis ensuite (IIe partie), ainsi que les relations entre les normes internes anti-abus et celles découlant d'une convention dans chacun des deux Etats. La clause spécifique de limitation des avantages de la Convention actuelle (art. 22 CDI-US) sera analysée dans la IIIe partie. La dernière partie (IVe partie) sera consacrée à une comparaison entre cette disposition et les mesures anti-abus contenues dans le Modèle de convention de l'OCDE afin de déterminer si cette clause constitue réellement l'instrument optimal pour lutter contre l'utilisation indue des conventions de double imposition.

Report on a special investigation of the City of Hornick for the period July 1, 2003 through June 30, 2014

Report on a special investigation of the City of Hornick for the period July 1, 2003 through June 30, 2014

Report on a special investigation of the City of Garwin Ambulance Service for the period July 1, 2010 through March 31, 2015

Report on a special investigation of the City of Garwin Ambulance Service for the period July 1, 2010 through March 31, 2015

Fifth Report of the Iowa Library Commission Made to the Governor of Iowa for the Biennial Period July 1, 1908 to June 30, 1910

1908-1910 Iowa Library Commission Report made to the Governor of Iowa.

Eighth Report of the Iowa Library Commission for the Biannual Period July 1, 1914 to June 30, 1916

1914-1916 Iowa Library Commission Report made to the Governor of Iowa.

Ninth Report of the Iowa Library Commission for the Biennial Period July 1, 1916 to June 30, 1918

1916-1918 Iowa Library Commission Report made to the Governor of Iowa.

1920 Report of the Iowa Library Commission Made to the Governor of Iowa for the Biennial Period July 1, 1918 to June 30, 1920

1918-1920 Iowa Library Commission Report made to the Governor of Iowa.