Remboursement de la taxe aux visiteurs au Canada

Commentaires

Transcription

Remboursement de la taxe aux visiteurs au Canada
5HPERXUVHPHQWGH
ODWD[HDX[YLVLWHXUV
DX&DQDGD
%URFKXUHHWIRUPXODLUH
RIILFLHOVGXJRXYHUQHPHQW
GX&DQDGD
<FRPSULVGHVUHQVHLJQHPHQWV
VXU
OHVSUHXYHVG·H[SRUWDWLRQ
O·HVWDPSLOODJHGHVUHoXV
$XFXQVIUDLVGHWUDLWHPHQW
5&)5pY
&HWWHEURFKXUHV·DGUHVVHjYRXV
/
LVH]FHWWHEURFKXUHVLYRXVrWHVGDQVO·XQHGHV
VLWXDWLRQVVXLYDQWHV
YRXVrWHVXQSDUWLFXOLHUQRQUpVLGHQWHWYRXV
DFKHWH]GHVSURGXLWVDGPLVVLEOHVRXYRXVORXH]
XQORJHPHQWSURYLVRLUHDGPLVVLEOH\FRPSULV
XQHPSODFHPHQWGHFDPSLQJSHQGDQWYRWUH
VpMRXUDX&DQDGD
YRXVrWHVXQQRQUpVLGHQWHWYRXVDFKHWH]GHV
SURGXLWVDGPLVVLEOHVSRXUYRWUHXVDJH
SHUVRQQHOSHQGDQWYRWUHYR\DJHG·DIIDLUHVDX
&DQDGD
YRXVrWHVXQQRQUpVLGHQWHWOHSURSULpWDLUH
XQLTXHG·XQHHQWUHSULVHO·HQWUHSULVHHWYRXVrWHV
ODPrPHSHUVRQQHHWYRXVDFKHWH]jODIRLVGHV
SURGXLWVDGPLVVLEOHVSRXUYRWUHXVDJH
SHUVRQQHOHWXQORJHPHQWSURYLVRLUHDGPLVVLEOH
SHQGDQWYRWUHYR\DJHG·DIIDLUHVDX&DQDGD
&HWWHEURFKXUHQHV·DGUHVVHSDV
jYRXV
6
LYRXVrWHVXQHHQWUHSULVHQRQUpVLGHQWHHWTXH
YRXVRXYRWUHUHSUpVHQWDQWQRQUpVLGHQW
SH[YRWUHHPSOR\prWHVYHQXDX&DQDGDDXQRP
GHO·HQWUHSULVHLOVHSHXWTXHYRXVD\H]SD\pOD
73679+VXUXQORJHPHQWSURYLVRLUH'DQVFHFDV
OLVH]ODEURFKXUHLQWLWXOpH5HPERXUVHPHQWGHODWD[H
SRXUYR\DJHVG·DIIDLUHVDX&DQDGD
6LYRXVrWHVXQQRQUpVLGHQWHWTXHYRXVDYH]
H[SRUWpGX&DQDGDjGHVILQVFRPPHUFLDOHVGHV
SURGXLWVVXUOHVTXHOVYRXVDYH]SD\pODWD[HVXUOHV
SURGXLWVHWVHUYLFHVWD[HGHYHQWHKDUPRQLVpH
73679+OLVH]OHJXLGHLQWLWXOp'HPDQGHJpQpUDOH
GHUHPERXUVHPHQWGHOD73679+
5HPDUTXH
&RQVXOWH]ODGHUQLqUHSDJHGHFHWWHEURFKXUH
SRXUHQVDYRLUSOXVVXUODIDoRQGHFRPPDQGHU
QRVJXLGHVIRUPXODLUHVHWEURFKXUHV
7KH(QJOLVKYHUVLRQRIWKLVSDPSKOHWLVFDOOHG
7D[5HIXQGIRU9LVLWRUVWR&DQDGD
ZZZDGUFJFFD
5HPERXUVHPHQWGHODWD[HDX[
YLVLWHXUV
/
HWDEOHDXVXLYDQWPRQWUHOHVGHX[WD[HVSRXU
OHVTXHOOHVYRXVSRXYH]GHPDQGHUXQ
UHPERXUVHPHQWDLQVLTXHOHXUWDX[
7D[HVXUOHVSURGXLWVHWVHUYLFHV736*67 7D[HGHYHQWHKDUPRQLVpH79++67 5HPDUTXH
1RXVQHUHPERXUVRQVSDVOHVWD[HVGHYHQWH
SURYLQFLDOHV793SD\pHVVXUOHVSURGXLWVRX
VXUOHORJHPHQWSURYLVRLUH
$YH]YRXVGURLWDX
UHPERXUVHPHQWGHODWD[H"
9
RXVDYH]GURLWDXUHPERXUVHPHQWVLWRXWHVOHV
FRQGLWLRQVVXLYDQWHVVRQWUHPSOLHV
YRXVQ·rWHVSDVXQUpVLGHQWGX&DQDGDDX
PRPHQWRYRXVGHPDQGH]XQUHPERXUVHPHQW
YRXVDYH]DFKHWpGHVSURGXLWVDGPLVVLEOHVSRXU
YRWUHXVDJHSHUVRQQHOORXpXQORJHPHQW
SURYLVRLUHDGPLVVLEOHRXOHVGHX[
YRXVDYH]SD\pOD73679+VXUFHVDFKDWV
YRXVDYH]OHVUHoXVRULJLQDX[QRXVQ·DFFHSWRQV
SDVOHVSKRWRFRSLHVQLOHVUHoXVGHFDUWHVGH
GpELWRXGHFUpGLW
YRXVDYH]ODSUHXYHG·H[SRUWDWLRQSRXUOHV
SURGXLWVDGPLVVLEOHVDFKHWpVDX&DQDGDOHV
SUHXYHVG·H[SRUWDWLRQH[LJpHVYDULHQWHQ
IRQFWLRQGXPR\HQGHWUDQVSRUWFKRLVLSRXU
TXLWWHUOH&DQDGD9RXVWURXYHUH]G·DXWUHV
UHQVHLJQHPHQWVDXVXMHWGHVSUHXYHV
G·H[SRUWDWLRQHWO·HVWDPSLOODJHGHVUHoXVjOD
SDJH
HQFHTXLFRQFHUQHOHVSURGXLWVDGPLVVLEOHV
FKDTXHUHoXLQGLTXHXQPRQWDQWPLQLPXP
G·DFKDWVDYDQWWD[HVGH&$1
ZZZDGUFJFFD
OHPRQWDQWWRWDODYDQWWD[HVGHYRVDFKDWVGH
SURGXLWVDGPLVVLEOHVHWGHODORFDWLRQGH
ORJHPHQWSURYLVRLUHDGPLVVLEOHV·pOqYH
j&$1RXSOXV
QRXVDYRQVUHoXYRWUHGHPDQGHGH
UHPERXUVHPHQWDXSOXVWDUGXQDQVXLYDQWOH
MRXUROHVSURGXLWVDGPLVVLEOHVRQWpWpH[SRUWpV
RXODWD[HVXUOHORJHPHQWSURYLVRLUHHVWGHYHQXH
SD\DEOH
4XHOOHVGpSHQVHVGRQQHQWGURLW
DXUHPERXUVHPHQW"
1
RXV1(5(0%28562163$6ODWD[HSD\pH
VXUOHVSURGXLWVHWVHUYLFHVWHOVTXHOHV
GLYHUWLVVHPHQWVOHVUHSDVOHVERLVVRQVDOFRROLTXHV
OHVSURGXLWVGXWDEDFOHVVHUYLFHVWHOVTXHOH
QHWWR\DJHjVHFRXOHVVHUYLFHVGHFRLIIHXUOHV
ELOOHWVG·DYLRQGHWUDLQRXG·DXWREXVODORFDWLRQGH
YRLWXUHOHFDUEXUDQWODORFDWLRQG·XQHFDUDYDQHHW
GHWRXWDXWUHYpKLFXOHUpFUpDWLIOHVFDELQHVGH
EDWHDX[GHFURLVLqUHOHVFRXFKHWWHVGHWUDLQDLQVL
TXHOHVHQWHQWHVGHPXOWLSURSULpWp&HWWHOLVWHQ·HVW
SDVFRPSOqWH
'HSOXVWRXVOHVSURGXLWVFRQVRPPpVRXODLVVpVDX
&DQDGDQHGRQQHQWSDVGURLWjFHUHPERXUVHPHQW
3URGXLWVDGPLVVLEOHV
9RXVSRXYH]GHPDQGHUXQUHPERXUVHPHQWGHOD
73679+SD\pHVXUODSOXSDUWGHVSURGXLWVTXH
YRXVUDSSRUWH]FKH]YRXV(QUqJOHJpQpUDOHOHV
SURGXLWVVRQWDGPLVVLEOHVDXUHPERXUVHPHQWVL
YRXVUpSRQGH]DX[FULWqUHVVXLYDQWV
YRXVDYH]SD\pOD73679+VXUOHVSURGXLWV
YRXVDYH]DFKHWpOHVSURGXLWVSRXUOHVXWLOLVHU
SULQFLSDOHPHQWjO·H[WpULHXUGX&DQDGD
YRXVH[SRUWH]OHVSURGXLWVGX&DQDGDGDQV
OHVMRXUVVXLYDQWODGDWHRLOVYRXVRQWpWp
OLYUpV/LVH]OHVUHQVHLJQHPHQWVjODSDJHSRXU
HQVDYRLUSOXVVXUODSUHXYHG·H[SRUWDWLRQHW
O·HVWDPSLOODJHGHVUHoXV
ZZZDGUFJFFD
/RJHPHQWVSURYLVRLUHVDGPLVVLEOHV
9RXVSRXYH]DXVVLGHPDQGHUXQUHPERXUVHPHQW
GHOD73679+SD\pHSRXUODORFDWLRQGH
ORJHPHQWVSURYLVRLUHVVLOHVGHX[FRQGLWLRQV
VXLYDQWHVVRQWUHPSOLHV
FKDTXHORJHPHQWYRXVDpWpIRXUQLSRXUXQH
RFFXSDWLRQFRQWLQXHGHPRLQVG·XQPRLV
FKDTXHUHoXLQGLTXHOHQRPEUHGHQXLWVGH
ORJHPHQWSURYLVRLUHIRXUQLSRXUFKDTXHXQLWp
G·XQOLHXG·KpEHUJHPHQWTXLDpWpPLVHjYRWUH
GLVSRVLWLRQ
/DWD[HTXHYRXVDYH]SD\pHVXUODORFDWLRQG·XQ
HPSODFHPHQWGHFDPSLQJ\FRPSULVOHVIUDLVGH
EUDQFKHPHQWjGHVVHUYLFHVGRQQHGURLWDX
UHPERXUVHPHQWGHOD73679+
9R\DJHVRUJDQLVpV
/HVYR\DJHVRUJDQLVpVVHFRPSRVHQWQRUPDOHPHQW
GHORFDWLRQVGHORJHPHQWVSURYLVRLUHVDLQVLTXH
G·DXWUHVVHUYLFHVYHQGXVSRXUXQPRQWDQW
IRUIDLWDLUHSH[OHVUHSDVOHWUDQVSRUWOHVYLVLWHV
JXLGpHVHWOHVIUDLVG·XWLOLVDWLRQG·LQVWDOODWLRQV
UpFUpDWLYHV
6LYRWUHYR\DJHRUJDQLVpFRPSUHQGXQORJHPHQW
SURYLVRLUHYRXVSRXYH]KDELWXHOOHPHQWGHPDQGHU
GXPRQWDQWWRWDOGHOD73679+TXHYRXV
DYH]SD\pHSRXUYRWUHYR\DJHRUJDQLVp
7RXWHIRLVVLOHORJHPHQWSURYLVRLUHDGPLVVLEOHDX
&DQDGDQ·HVWSDVFRPSULVGDQVOHIRUIDLWGXYR\DJH
RUJDQLVpSRXUWRXWHVOHVQXLWVSDVVpHVDX&DQDGD
YRXVGHYH]PRGLILHUOHPRQWDQWGX
UHPERXUVHPHQWHQFRQVpTXHQFH3DUH[HPSOH
SRXUXQYR\DJHRUJDQLVpTXLFRPSUHQGXQIRUIDLW
GHVL[MRXUVHWFLQTQXLWVDX&DQDGDPDLVGRQW
VHXOHPHQWGHX[QXLWVVRQWIRXUQLHVGDQVXQ
ORJHPHQWDGPLVVLEOHOHUHPERXUVHPHQWVHUD
GHGHGHODWD[HSD\pHVXUOHIRUIDLW
,QVFULYH]FHPRQWDQWGDQVODFDVHGHYRWUH
GHPDQGHUpVHUYpHDXORJHPHQW
5HPDUTXH
'DQVELHQGHVFDVYRWUHRUJDQLVDWHXUGHYR\DJH
DGpMjWHQXFRPSWHGXUHPERXUVHPHQWGHOD
WD[HSRXUIL[HUOHSUL[GHYRWUHYR\DJH6LF·HVWOH
FDVYRXVQHSRXYH]SDVGHPDQGHUGH
ZZZDGUFJFFD
UHPERXUVHPHQW9pULILH]DYHFYRWUH
RUJDQLVDWHXUVLFHUHPERXUVHPHQWYRXVDGpMj
pWpFUpGLWp
0pWKRGHUDSLGHGHFDOFXO
4XHYRXVGHPDQGLH]XQUHPERXUVHPHQWGHWD[H
SRXUXQORJHPHQWSURYLVRLUHVHXOHPHQWRXSRXU
XQYR\DJHRUJDQLVpTXLFRPSUHQGOHORJHPHQW
YRXVSRXYH]GHPDQGHUXQPRQWDQWIRUIDLWDLUH
GHSDUFKDPEUHSDUQXLWMXVTX·jXQPD[LPXP
GH$QQH[H]jFKDTXHGHPDQGHOHVUHoXV
RULJLQDX[GHORJHPHQW
'HSOXVYRXVSRXYH]XWLOLVHUFHWWHPpWKRGHSRXU
GHPDQGHUOHUHPERXUVHPHQWGHOD73679+
SD\pHVXUODORFDWLRQG·XQHPSODFHPHQWGH
FDPSLQJ'HPDQGH]XQPRQWDQWIRUIDLWDLUHGH
SRXUFKDTXHQXLWRO·HPSODFHPHQWHVWPLVjYRWUH
GLVSRVLWLRQMXVTX·jXQPD[LPXPGH
5HPDUTXH
6LODORFDWLRQGHYRWUHHPSODFHPHQWGHFDPSLQJ
IDLVDLWSDUWLHG·XQYR\DJHRUJDQLVpTXL
FRPSUHQDLWDXVVLOHVUHSDVHWOHVVHUYLFHVG·XQ
JXLGHjXQSUL[IRUIDLWDLUHSH[XQIRUIDLW
G·H[FXUVLRQSOHLQDLUXWLOLVH]OHWDX[GXFDOFXO
UDSLGHGHSDUQXLWMXVTX·jXQPD[LPXP
GH
6LYRWUHGHPDQGHYLVHjODIRLVXQORJHPHQW
SURYLVRLUHHWXQHPSODFHPHQWGHFDPSLQJOH
UHPERXUVHPHQWPD[LPXPTXHYRXVSRXYH]
GHPDQGHUSRXUOHORJHPHQWHVWGH&H
PD[LPXPV·DSSOLTXHDXVVLVLFHVGHX[W\SHVGH
ORJHPHQWVIRQWSDUWLHG·XQPrPHYR\DJHRUJDQLVp
&RPPHQWGHPDQGHUOH
UHPERXUVHPHQW
/
HJRXYHUQHPHQWGX&DQDGDYRXVRIIUHGHX[
IDoRQVG·REWHQLUYRWUHUHPERXUVHPHQWVDQV
IUDLVGHWUDLWHPHQW
5HPSOLVVH]HWHQYR\H]OHIRUPXODLUHLQFOXVGDQV
FHWWHEURFKXUHjO·DGUHVVHLQGLTXpHDXYHUVRGX
IRUPXODLUHOLVH]ODVHFWLRQVXLYDQWHSRXUVDYRLU
TXHOVGRFXPHQWVYRXVGHYH]MRLQGUHDX
IRUPXODLUH
ZZZDGUFJFFD
9LVLWH]XQHERXWLTXHKRUVWD[HVSDUWLFLSDQWH
jXQSRVWHIURQWDOLHUSRXUREWHQLUXQ
UHPERXUVHPHQWHQHVSqFHVSRXUOHVGHPDQGHV
DGPLVVLEOHVTXLQHGpSDVVHQWSDV&$1
9RXVWURXYHUH]ODOLVWHGHVERXWLTXHVKRUVWD[HV
SDUWLFLSDQWHVjODSDJH
5HPDUTXH
,OH[LVWHGHVHQWUHSULVHVSULYpHVTXLRIIUHQWGH
VRXPHWWUHODGHPDQGHGHUHPERXUVHPHQWSRXU
YRXV(OOHVDJLVVHQWHQYRWUHQRPHWSHXYHQW
YRXVIDFWXUHUGHVIUDLVSRXUOHXUVVHUYLFHV
&HVHQWUHSULVHVQHVRQWSDVDVVRFLpHVDX
JRXYHUQHPHQWGX&DQDGDQLjO·$JHQFHGHV
GRXDQHVHWGXUHYHQXGX&DQDGD
3UHXYHG·H[SRUWDWLRQHW
HVWDPSLOODJHGHVUHoXV
9
RXVGHYH]QRXVIRXUQLUXQHSUHXYH
G·H[SRUWDWLRQVLYRXVYRXOH]GHPDQGHUXQ
UHPERXUVHPHQWGHODWD[HSD\pHVXUOHVSURGXLWV
DGPLVVLEOHV/DSUHXYHG·H[SRUWDWLRQGHPDQGpH
SHXWYDULHUHQIRQFWLRQGXPRGHGHWUDQVSRUWSDU
OHTXHOYRXVTXLWWH]OH&DQDGDGHODIDoRQGRQWOHV
SURGXLWVVRQWH[SRUWpVHWGXOLHXGHGpSDUW
5HPDUTXH
1RXVSRXUULRQVYRXVGHPDQGHUGHV
UHQVHLJQHPHQWVVXSSOpPHQWDLUHVSRXUDSSX\HU
YRWUHGHPDQGHGHUHPERXUVHPHQW
9RXVTXLWWH]OH&DQDGDSDUDYLRQ
/HVDJHQWVGHVGRXDQHVFDQDGLHQQHV
HVWDPSLOOHURQWYRVUHoXVSRXUSUHXYH
G·H[SRUWDWLRQjFHVQHXIDpURSRUWVLQWHUQDWLRQDX[
GX&DQDGD9DQFRXYHU(GPRQWRQ&DOJDU\
:LQQLSHJ3HDUVRQ7RURQWR2WWDZD
0RQWUpDO0LUDEHO0RQWUpDO'RUYDOHW+DOLID[
/RUVTXHYRXVTXLWWH]OH&DQDGDGHO·XQGHFHV
DpURSRUWVUHQGH]YRXVDXFRPSWRLUGH
UHQVHLJQHPHQWVGXEXUHDXGHVGRXDQHV
FDQDGLHQQHVDYDQWGHYRXVUHQGUHDXEXUHDX
G·HQUHJLVWUHPHQWGHYRWUHFRPSDJQLHDpULHQQH
ZZZDGUFJFFD
6XLYH]OHVHQVHLJQHVGHVGRXDQHVFDQDGLHQQHVRX
OHVHQVHLJQHVGX©5HPERXUVHPHQWGHODWD[HDX[
YLVLWHXUVDX&DQDGDª
9RXVGHYH]rWUHSUrWjSUpVHQWHUYRVSURGXLWV
DGPLVVLEOHVDLQVLTXHOHXUVUHoXVRULJLQDX[SRXU
LQVSHFWLRQ8QDJHQWGHVGRXDQHVFDQDGLHQQHV
HVWDPSLOOHUDOHVUHoXVRULJLQDX[/HVERXWLTXHV
KRUVWD[HVGHVDpURSRUWVQHIRXUQLVVHQWSDVFH
VHUYLFH
5HPDUTXH
$FFRUGH]YRXVSOXVGHWHPSVjO·DpURSRUWSRXU
IDLUHHVWDPSLOOHUYRVUHoXVSRXUSUHXYH
G·H[SRUWDWLRQpWDQWGRQQpTXHG·DXWUHV
SDVVDJHUVGHPDQGHQWDXVVLFHVHUYLFH9RXV
GHYULH]YRXVUHQGUHjO·DpURSRUWjO·DYDQFHGHFH
TXLYRXVHVWFRQVHLOOpSDUYRWUHOLJQHDpULHQQH
DILQG·rWUHHQPHVXUHGHYRXVSUpVHQWHUjOD
SRUWHG·HPEDUTXHPHQWjO·KHXUH
-RLJQH]YRWUHFDUWHG·DFFqVjERUGjYRWUH
GHPDQGHVLYRWUHSUHPLHUYROGHGpSDUWQHVHIDLW
SDVjO·XQGHVQHXIDpURSRUWVLQWHUQDWLRQDX[
9RXVTXLWWH]OH&DQDGDSDUYRLWXUH
SDUWLFXOLqUHRXDXWRFDUDIIUpWp
)DLWHVHVWDPSLOOHUYRVUHoXVGHSURGXLWV
DGPLVVLEOHVSDUXQHPSOR\pG·XQHERXWLTXHKRUV
WD[HVIURQWDOLqUHSDUWLFLSDQWHRXXQDJHQWGHV
GRXDQHVFDQDGLHQQHVORUVTXHYRXVTXLWWH]OH
&DQDGD
(QSOXVGHVUHoXVRULJLQDX[GHYDQWrWUH
HVWDPSLOOpVRQSRXUUDLWYRXVGHPDQGHUGH
SUpVHQWHU
XQHSUHXYHTXHYRXVrWHVXQQRQUpVLGHQWGX
&DQDGDWHOOHXQHSLqFHG·LGHQWLWpDYHFSKRWR
OHVSURGXLWVYLVpVSDUOHVUHoXVRULJLQDX[
XQHSUHXYHTXHYRXVTXLWWH]OH&DQDGDFRPPH
YRWUHELOOHWGHFLUFXLWHQDXWRFDUDIIUpWpRXOH
QXPpURGHODSODTXHG·LPPDWULFXODWLRQGHOD
YRLWXUH
ZZZDGUFJFFD
9RXVTXLWWH]OH&DQDGDHQEDWHDXGH
FURLVLqUH
'HVDJHQWVGHVGRXDQHVFDQDGLHQQHVVRQWSUpVHQWV
DX[JDUHVPDULWLPHVVXLYDQWHVSRXUHVWDPSLOOHU
YRVUHoXVRULJLQDX[FRPPHSUHXYHG·H[SRUWDWLRQ
4XDLj+DOLID[1RXYHOOHeFRVVH
7HUPLQDO3XJVOH\j6DLQW-RKQ
1RXYHDX%UXQVZLFN
/RUVTXHYRXVTXLWWH]OH&DQDGDGHO·XQHGHFHV
JDUHVPDULWLPHVYRXVGHYH]rWUHSUrWjSUpVHQWHU
YRVSURGXLWVDGPLVVLEOHVDLQVLTXHOHXUVUHoXV
RULJLQDX[SRXULQVSHFWLRQ8QDJHQWGHVGRXDQHV
FDQDGLHQQHVHVWDPSLOOHUDOHVUHoXVRULJLQDX[
6LYRWUHEDWHDXGHFURLVLqUHTXLWWHXQHDXWUHJDUH
PDULWLPHHQYR\H]YRWUHGHPDQGHYRWUHFDUWH
G·DFFqVjERUGRULJLQDOHRXYRWUHELOOHWGH
WUDQVSRUWHXUHWYRVUHoXVRULJLQDX[jO·DGUHVVH
ILJXUDQWDXYHUVRGXIRUPXODLUHGHGHPDQGH
9RXVTXLWWH]OH&DQDGDSDUXQDXWUH
PR\HQGHWUDQVSRUWFRPPHOH
WUDYHUVLHUOHWUDLQRXXQDXWRFDU
QRQDIIUpWp
(QYR\H]YRWUHGHPDQGHDYHFYRWUHFDUWHG·DFFqVj
ERUGRULJLQDOHRXYRWUHELOOHWGHWUDQVSRUWHXUHWYRV
UHoXVRULJLQDX[jO·DGUHVVHILJXUDQWDXYHUVRGX
IRUPXODLUHGHGHPDQGH
3URGXLWVH[SRUWpVGX&DQDGD
8QYHQGHXUQHGHYUDLWSDVYRXVIDFWXUHUOD
73679+VXUOHVSURGXLWVV·LOH[SpGLHFHV
SURGXLWVGLUHFWHPHQWjO·H[WpULHXUGX&DQDGD6·LO
YRXVDIDLWSD\HUOD73679+SDUHUUHXUFRQVXOWH]
OHJXLGHLQWLWXOp'HPDQGHJpQpUDOHGHUHPERXUVHPHQW
GHOD73679+
6LYRXVDYH]H[SpGLpYRXVPrPHOHVSURGXLWV
DGPLVVLEOHVjO·H[WpULHXUGX&DQDGDYRXVDYH]
SUREDEOHPHQWSD\pODWD[HVXUFHVSURGXLWV
3URFpGH]GHO·XQHGHVGHX[PDQLqUHVVXLYDQWHV
SRXUREWHQLUYRWUHUHPERXUVHPHQW
­XQHERXWLTXHKRUVWD[HVSDUWLFLSDQWHVLWXpHj
XQSRVWHIURQWDOLHUSUpVHQWH]YRVGRFXPHQWV
ZZZDGUFJFFD
G·H[SpGLWLRQHWG·H[SRUWDWLRQYRVUHoXV
RULJLQDX[HWXQHSLqFHG·LGHQWLWpDYHFSKRWR
6LYRXVQ·DOOH]SDVjXQHERXWLTXHKRUVWD[HV
SDUWLFLSDQWHVLWXpHjXQSRVWHIURQWDOLHU
SRVWH]QRXVYRWUHGHPDQGHGHUHPERXUVHPHQW
DFFRPSDJQpHGHVUHoXVRULJLQDX[HWGHYRV
GRFXPHQWVG·H[SpGLWLRQHWG·H[SRUWDWLRQ
5HQVHLJQHPHQWVVXSSOpPHQWDLUHV
/HVDJHQWVGHVGRXDQHVFDQDGLHQQHVQH
GpWHUPLQHURQWSDVTXHOVSURGXLWVGRQQHQWGURLWDX
UHPERXUVHPHQW&RPPHYRVUHoXVGHORJHPHQW
SURYLVRLUHRXGHYR\DJHRUJDQLVpQ·RQWSDVEHVRLQ
G·rWUHHVWDPSLOOpVQHOHVSUpVHQWH]SDVDX[DJHQWV
GHVGRXDQHV
3RXUHQVDYRLUSOXVDXVXMHWGHVDXWUHVVHUYLFHVGHV
GRXDQHVFDQDGLHQQHVDYDQWGHTXLWWHUOH&DQDGD
WpOpSKRQH]OH6\VWqPHG·LQIRUPDWLRQDXWRPDWLVp
GHVGRXDQHVDX
5HPDUTXH
/DSOXSDUWGHVEXUHDX[IURQWDOLHUVURXWLHUVGHV
GRXDQHVFDQDGLHQQHVRIIUHQWOHVHUYLFH
G·HVWDPSLOODJHGHVUHoXVPDLVQHIRQWSDVGH
UHPERXUVHPHQWHQHVSqFHV/HVHPSOR\pVGHV
ERXWLTXHVKRUVWD[HVIURQWDOLqUHVSDUWLFLSDQWHV
HVWDPSLOOHURQWVHXOHPHQWOHVUHoXVYLVDQWGHV
SURGXLWVGRQQDQWGURLWDXUHPERXUVHPHQWGHOD
WD[H,OVSRXUURQWHVWDPSLOOHUYRVUHoXVPrPHVL
YRXVQHYRXOH]SDVGHPDQGHUYRWUH
UHPERXUVHPHQWHQHVSqFHV
6LYRXVQ·DYH]SDVDFKHWpDVVH]GHSURGXLWV
DGPLVVLEOHVRXORXpGHORJHPHQWVSURYLVRLUHVSRXU
WRWDOLVHUOHPRQWDQWPLQLPXPUHTXLVGH
YRXVGHYULH]IDLUHHVWDPSLOOHUOHVUHoXVGHFHV
SURGXLWVDILQGHOHVXWLOLVHUSRXUXQHGHPDQGH
IXWXUHSRXUYXTXHFHOOHFLVRLWIDLWHGDQVXQGpODL
G·XQDQDSUqVOHMRXUROHVSURGXLWVRQWpWp
H[SRUWpVRXTXHODWD[HVXUOHVIUDLVGHORJHPHQWHVW
GHYHQXHSD\DEOH
ZZZDGUFJFFD
%RXWLTXHVKRUVWD[HV
SDUWLFLSDQWHV
/
HVERXWLTXHVFLGHVVRXVVRQWVLWXpHVDX[SRVWHV
IURQWDOLHUVURXWLHUVHQWUHOH&DQDGDHWOHV
eWDWV8QLV
1RXYHDX%UXQVZLFN
:RRGVWRFN'XW\)UHH6KRS,QF
URXWH
%HOOHYLOOH1RXYHDX%UXQVZLFN
4XpEHF
%RXWLTXHKRUVWD[HVGHOD%HDXFH,QF
%HDXFH'XW\)UHH
URXWH
6W7KpRSKLOHGH%HDXFH4XpEHF
,*/KRUVWD[HV'XW\)UHH
-RQFWLRQGHO·DXWRURXWHHWGHO·,QWHUVWDWH
6W%HUQDUGGH/DFROOH4XpEHF
%RXWLTXHKRUVWD[HVGH/DFROOH
URXWH
/DFROOH4XpEHF
%RXWLTXHKRUVWD[HVGH+LJKZDWHU,QF
URXWH
0DQVRQYLOOH4XpEHF
%RXWLTXHKRUVWD[HVGH3KLOLSVEXUJ,QF
URXWH
3KLOLSVEXUJ4XpEHF
%RXWLTXHKRUVWD[HVGHO·(VW,QF
-RQFWLRQGHO·DXWRURXWHHWGHO·,QWHUVWDWH
6WDQVWHDG4XpEHF
ZZZDGUFJFFD
%RXWLTXHKRUVWD[HV5LFKHOLHX,QF
URXWH
1RWUH'DPHGX0RQW&DUPHO
/DFROOH4XpEHF
%RXWLTXHKRUVWD[HV6WDQKRSH,QF
URXWH
6WDQKRSH4XpEHF
2QWDULR
3HDFH%ULGJH'XW\)UHH6KRS,QF
3HDFH%ULGJH3OD]D
)RUW(ULH2QWDULR
)RUW'XW\)UHH
DYHQXH0RZDW
)RUW)UDQFHV2QWDULR
7KRXVDQG,VODQGV7D['XW\)UHH6WRUH/WG
+LOO,VODQG
/DQVGRZQH2QWDULR
-RKQVWRZQ'XW\)UHH6KRS,QF
-RQFWLRQGHO·DXWRURXWHHWGHO·DXWRURXWH
3RQWLQWHUQDWLRQDO2JGHQVEXUJ3UHVFRWW
3UHVFRWW2QWDULR
3HQLQVXOD'XW\)UHH6KRSV/WG
3RQW4XHHQVWRQ/HZLVWRQ
+LJKZD\
4XHHQVWRQ2QWDULR
1LDJDUD'XW\)UHH6KRSV,QF
DYHQXH)DOOV
3RQW5DLQERZ
1LDJDUD)DOOV2QWDULR
ZZZDGUFJFFD
5DLQ\5LYHU'XW\)UHH6KRS
DYHQXH$WZRRG
5DLQ\5LYHU2QWDULR
%OXHZDWHU%ULGJH'XW\)UHH6KRS,QF
)LQGHO·DXWRURXWH2XHVW
6DUQLD2QWDULR
6DXOW6WH0DULH'XW\)UHH6KRS
UXH+XURQ
,QWHUQDWLRQDO%ULGJH3OD]D
6DXOW6WH0DULH2QWDULR
7KH:LQGVRU'HWURLW7XQQHO
'XW\)UHH6KRS,QF
UXH*R\HDX
:LQGVRU2QWDULR
$PEDVVDGRU'XW\)UHH6WRUH
UXH3DWULFLD
:LQGVRU2QWDULR
0DQLWRED
(PHUVRQ'XW\)UHH6KRS
-RQFWLRQGHO·,QWHUVWDWHHWGHO·DXWRURXWH
(PHUVRQ0DQLWRED
3HDFH*DUGHQ'XW\)UHH6KRS
+LJKZD\
%RLVVHYDLQ0DQLWRED
.LWW·V'XW\)UHH6KRS,QF
+LJKZD\
6SUDJXH0DQLWRED
ZZZDGUFJFFD
6DVNDWFKHZDQ
1RUWK3RUWDO'XW\)UHH6KRS
3RVWHIURQWDOLHUGHODURXWH
1RUWK3RUWDO6DVNDWFKHZDQ
&RORPELH%ULWDQQLTXH
$OGHUJURYH'XW\)UHH6KRS
WK6WUHHW'LYHUVLRQ
$OGHUJURYH&RORPELH%ULWDQQLTXH
+XQWLQJGRQ'XW\)UHH6KRS
UXH'RXJODV
$EERWVIRUG&RORPELH%ULWDQQLTXH
.LQJVJDWH'XW\)UHH6KRS,QF
+LJKZD\6RXWK
.LQJVJDWH&RORPELH%ULWDQQLTXH
2VR\RRV'XW\)UHH6KRS
+LJKZD\6RXWK
2VR\RRV&RORPELH%ULWDQQLTXH
:HVW&RDVW'XW\)UHH6WRUH
WK6WUHHW
6XUUH\&RORPELH%ULWDQQLTXH
ZZZDGUFJFFD
&RPPHQWQRXVMRLQGUH
(QYR\H]YRWUHGHPDQGHjO·DGUHVVHVXLYDQWH
3URJUDPPHGHUHPERXUVHPHQWDX[YLVLWHXUV
&HQWUHILVFDOGH6XPPHUVLGH
$JHQFHGHVGRXDQHVHWGXUHYHQXGX&DQDGD
3RSH5RDGEXUHDX
6XPPHUVLGH3(&1&
&$1$'$
,OIDXGUDGHTXDWUHjVL[VHPDLQHVSRXUWUDLWHUYRWUH
GHPDQGH
5HQVHLJQHPHQWVVXUOHUHPERXUVHPHQW
GHODWD[HDX[YLVLWHXUV
$X&DQDGD
­O·H[WpULHXUGX&DQDGD
$GUHVVHFRXUULHO
YLVLWRUV#FFUDDGUFJFFD
,QWHUQHW
ZZZDGUFJFFDYLVLWHXUV
9LVLWH]QRWUHVLWH:HESRXUVDYRLUV·LO\DHXGHV
FKDQJHPHQWVGHSXLVO·LPSUHVVLRQGHFHWWH
EURFKXUH
3RXUFRPPDQGHUXQIRUPXODLUH
3DU,QWHUQHW
ZZZDGUFJFFDIRUPXODLUHV
3DUWpOpSKRQH
6DQVIUDLVGX&DQDGDHWGHVeWDWV8QLV
'HO·H[WpULHXUGX&DQDGDVDXIOHVeWDWV8QLV
QRXVDFFHSWRQVOHVIUDLVG·DSSHO
$XFXQVIUDLVGHWUDLWHPHQW

Documents pareils

l·immigration chinoise en belgique

l·immigration chinoise en belgique O·pPLJUDWLRQHVWXQSKpQRPqQHVpFXODLUHHWOHV&KLQRLVIRQWSDUWLHGHO·XQHGHVSOXV DQFLHQQHV GLDVSRUDV /D SUpVHQFH GH FRPPXQDXWpV HWKQLTXHV GDQV OH SD\V GH GHVWLQDWLRQH[HUFHJpQpUDO...

Plus en détail

Untitled - Club 41 Français

Untitled - Club 41 Français ),1'(6,16&5,37,216/(HU2&72%5( 7RXWHLQVFULSWLRQUHoXHDSUqVFHWWHGDWHSRXUUDrWUHUHIXVpH

Plus en détail