This is one of two options for reforming the taxation of inheritance: the ease with EWB scale transformed. The other option is its abolition and its replacement by a new tax. The option for relief was undoubtedly the preference of parliamentarians.

Nevertheless, ISF smaller version has some drawbacks. Certainly, it helps to remove the tax on capital 300 000 households had entered because of soaring real estate, a total of 550,000 taxpayers. How? By starting the tax to 1.3 million euros of assets, against 800 000 today.

"However, households with assets of between 1.3 and 1.4 million would pay, those, about 500 euros EWB more with the new system. And this without even taking into account the impact of the end of the shield, warning the entourage of Gilles Carrez, the rapporteur UMP budget to the Assembly.One reason: the new fee would apply from the first euro of assets, while the current scale is progressive, which means, among other things, that the charging begins only 800 000 euros. Indeed, this tax from 1 euro combined with the new scale would lead to increased ISF those whose heritage is from 1.3 to 1.4 million. And alone. But this is unfortunate because he missed penalizes households "moderately" rich and encourages them to cheat to pass under the 1 free credit score.3 million heritage.

Proposed adjustments

Therefore Bercy working to remove this bump EWB. "You can pass the threshold of entry to the TFR at 1.4 million, which would cost 100 to 200,000,000 to the State. Or reimburse these households the additional FSI, which underestimate the tax revenues under 40 million, "said Gilles Carrez's entourage.There remains one other category of households penalized by ISF lightened: the approximately 1,200 taxpayers in the last installment of ISF (over 16.8 million assets) activating the shield. "With the shield, the average tax rate of their assets was only 0.22%. With the new schedule and because of the end of the shield, it would rise to 0.5%, "says Gilles Carrez's entourage. An increase that does not seem to move Bercy.

"Overall, the tax rates of the new scale are so much lower (0.25 and 0.5% instead of 0.55% to 1.8%) that most taxpayers will see their bills go down even with the end of the shield, "says Valérie Harnois-Mussard, a lawyer with Fidal. In fact, for a wealth of 10 million, for example, the TFR would increase from 112 450 to 50 000 euros.

Photo Credits: Amr Nabil / Associated Press

No more experiments. Attacks on mobile phones are now serious and victims in size. Latest of Google's platform and application download mobile Android Market, where some 60 different contaminated by the same malware, DroidDream, were found last week. This weekend, Google announced the withdrawal of these applications had been downloaded 260,000 Android phones.

According to the company mobile security Lookout, three publishers – Kingmall2010, and we20090202 Myournet – are behind the infected applications, such as Guitar Solo, Time Bowling, Advanced Barcode Scanner, Finger Race or Bubble Shoot …

In a note published on Saturday, Rich Cannings, director of security for Android, said that the damage is limited.He said the attackers were able to collect as serial numbers and information about the installed version of Android. Nevertheless, "given the nature of these exploits, the attackers could gain access to other data," says Google, which began to withdraw the applications of remote terminals affected and promises to update its security on Android.

Fragile ecosystem

The operating system of Google, now number one in the U.S. with 31.2% market share before BlackBerry, according to comScore, is particularly fragile. Indeed, developers who create applications for Android can upload them on the Android Market with a few clicks, after creating an account on the platform. Their signature is used for authentication, there is no prior validation process as the App Store.Another risk: Android applications can be downloaded by users directly from a website. Limitations of the system that Google should fix them quickly.

But a closed and controlled mobile ecosystem like Apple is not flawless either. "It is easy to get trapped on an applications platform, and attacks can also happen through SMS or MMS. Equipment is completely closed over, "said Francois Paget, a researcher at McAfee threats. The user can him, follow some simple rules: "We must develop the habit of paying attention to the permissions that are given to applications, avoid downloading outside the Market, install antivirus and monitor his behavior bizarre phone, "says William Hill, developer at CPU Media.

Photo credits: Jessica Rinaldi / Reuters

Henry Parker, winning ticket
The image of France has certainly been worsened by the fiasco of the Blues during the World Cup in South Africa. Not their wallets. For the fourth consecutive year since the retirement of Zinedine Zidane, Thierry Henry leads the ranking of the best paid French sportsmen revealed Saturday by The Mag Team, established in a very precise calculation (salaries, bonuses, advertising contracts …). Substitutions in Barcelona and then exiled to the United States, the former Arsenal player has accumulated 18.3 million euros in revenues for 2010. The withdrawal of premiums for France and the League of Champions (won by Barcelona in 2009) lost him 500,000 euros compared to 2009 (18.8 million).His lucrative contract with the New York Red Bulls (5.6 M) and its many advertising contracts (some of which ended in 2010) nevertheless allow him far enough to relegate her boyfriend Tony Parker, ranking second with a 1.1 million in 2010 (12.2 million). The renegotiation of his contract with the Spurs could allow it to monopolize the top spot next year.

21 of the 23 strikers Knysna in the Top 50, no woman
Sebastien Loeb (5th with 7.3 million) and NBA (Boris Diaw 6th, Joakim Noah 24e) are the only ones to compete with football king, expected to draw lesson from this study. Despite the disaffection of a portion of public opinion related to the fiasco of the World Cup, the number 1 sport in France outclasses all its rivals (salaries, television rights …), by placing 41 players among the 50 best French athletes paid.Note that 21 of the 23 strikers Knysna (missing Carrasso and Planus) appear in the Top 50 neglected by women for the second consecutive year (Aravane Rezai registration at 1 million euros, Sylvain Armand, the 50th, at 2.5 million euros).

Karabatic Lemaitre behind
Targeted among the leaders of the mutiny of South Africa, Franck Ribery climbs on the 3rd step of the podium (10.2 million) through an upgraded contract at Bayern. The absent in South Africa are doing very well as Karim Benzema (4th with 9.3 M) or Patrick Vieira and David Trezeguet (tied 8th) flowing end of a career peaceful and golden (6.5 M) . First representative of France Championship, Yoann Gourcuff is in 10th place (6.1 million), far enough from his runner Claude Makelele (20th with 4.1 million).And light years before Nikola Karabatic (650 000), Jean-Baptiste Grange (300 000), Christophe Lemaitre (260 000) and Jason Lamy-Chappuis (140 000), new heroes of French sport completely incognito. Another world.

The best-paid French sportsmen:
1. Thierry Henry (Football) 18.3 million
2. Tony Parker (basketball) 12.2 M
3. Franck Ribery (football) 10.2 M
4. Karim Benzema (football) 9.3 M
5. Sebastien Loeb (rally) 7.3 M
6. Boris Diaw (basketball) 7.2 M
7. Eric Abidal (football) 6.7 M
8. Patrick Vieira (football) 6.5 M
. David Trezeguet (football) 6.5 M
10. Yoann Gourcuff (football) 6.1 M

The financial health of an enterprise and export, two factors that seem inseparable. This is shown in a study published Thursday in the "Economics and Statistics" of INSEE on the internationalization of enterprises. We already knew, the companies on foreign markets have many comparative advantages: they are on average 2.2 times larger than non-exporters, they employ 1.7 times more staff, they pay their employees a wage rates average 10% higher, and their employees have a 34% higher productivity.

"The question is whether this finding extends to the financial health of companies," questioning the four authors of the study. The answer they give is clearly positive: companies with fewer than 500 employees that export, depending on their size classes, a turnover of 25% to 46% higher.They are also more liquid and easier access to external financing.

Less vulnerable

"The fact of export is apparent to domestic investors as a positive signal to business efficiency," says the document paydayloans. The fact of exporting can also facilitate access to external financing, especially capital markets in countries of destination of exports. Moreover, export revenues "allow diversification of the company's revenue, which tends to make it less vulnerable to demand shocks."

But what the study shows is that those companies that export were healthier than others before turning to international markets. "The less financially constrained firms tend to become exporters," the study said.In fact, companies who think internationally to develop seek to be "relatively soon after their birth." So, they seek to loosen financial constraints in order to have the flexibility needed to engage in specific fixed costs of entering new markets. Not having sufficient financial capacity appears as a "brake" for export.

In this context, public policies for financial support to exporting companies are they useful? The authors weigh the pros and cons … but do not decide.

The effect scrapping is not yet complete. Two months after the end of this device recovery, there is still time to take advantage of offers of times on your old vehicle. Under various names, automakers compete because of efforts in these months to support sales.

Last year, the facilities for recovery, scrapping and environmental bonus first, helped the automotive market to weather. The months of January and February 2011 have also benefited from the vehicle orders placed before December 31, 2010. However, with the disappearance of the scrapping, the professionals expect a sharp decline in sales in 2011 of around 10%.

Offers the entire range

To limit this fall, automakers offer to takeover bids now entirely dependent on them and running until late February to late March depending on the brand. While Peugeot promotes "the great recovery," Volkswagen proposes scrapping "Think Blue" and Renault "bonuses rejuvenation." A second chance for latecomers.

Premiums for recovery, which concern the whole range of manufacturers, with logically increase the price of the car. Citroën thus offers a dozen versions that cover its entire range. For example, the best-selling car manufacturer, the C3 Airplay HDi FAP 90, is sold with 2600 euro bonus of 400 euros and 500 euros bonus ecological advantage of equipment. The remaining EUR 500 is paid in addition to the purchase of an old vehicle at a price of Argus.With this "customer advantage" total of 4000 euros, the vehicle returns to 15,150 euros.

Renault also offers bonuses of 4000 and 6000 euros for all versions of the New Latitude Renault and the Renault Espace with resumption of the old vehicle at a price of Argus. On smaller vehicles, offers related to specific versions: for example, a bonus of 2,500 euros is proposed for the dCi 100 Initiale version of the Twingo eco ² to 15,700 euros. In addition to the resumption Argus, the car is therefore up to 13,200 euros. As for Clio, the premium amounts to EUR 3000 for version XV of France 5 doors dCi 90 eco ² which amounts to 16,150 euros as well.

Restarting Family

The manufacturers hope to restart models especially medium and high-end, including family cars."The scrapping has boosted the small cars, says CEO of Kia Motors France, Frederic Verbitzky. Their sales will probably decline, and now we'll probably see a reboot of the average range. " The Korean brand has largely benefited from the scrapping of its small size Picanto. "We will return to aid conventional aids to recovery," states Frederick Verbitzky who wishes to focus all of its customers.

Same story at Peugeot. The brand focuses on "customers set aside by the scrapping," said a spokesman for the group, "that is to say those with a car between 3 and 7 years and were not affected by the scrapping of government. They are repositioning themselves instead on the family car segment or above.The 308 Navteq, to 24,510 euros and is available with resumption of your old vehicle at the price of the Argus and a bonus of 4000 euros. The MPV 5008 to 30,660 euros for its part has a recovery Argus + 4500 euros.

Cars more expensive but better equipped

Finally, manufacturers are relying increasingly on equipping cars. The price war has become more difficult, brands want to stand by the quality and originality of their models. Citroen says so "to focus on the product" this year. The brand is demonstrated by the success of the DS3 launched in March 2010, a car that stands out for its unique features in design and architecture.However, no takeover bid on the DS3 but on other well-equipped models: for example, the manufacturer offers a customer saving of € 4500 on the C3 Picasso limited edition Rossignol Dressing original and has a sunroof and even roof racks for securing a pair of Rossignol ski offered with the car.

Similarly, Toyota continues its recovery for premium vehicles 8 to 10 years on the models "over-equipped" as its Aygo Connect through 7990 euros (1000 euros rebate, 1660 euro bonus Toyota and environmental bonus of 400 euros). Fiat is moving towards the same choice: "This year we are making a significant change in our strategy," said a representative of the manufacturer. We are not trying to propose the cheapest car possible, but the price / equipment the more attractive. "Emblematic of this trend, the Fiat Punto, whose price was 7990 euros in 2010, now costs 2000 euros more. But, says the manufacturer, the Punto MyLife offers better equipment, starting with air conditioning, which was not present in the basic version of last year.

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