Ce mémoire porte sur la lutte aux paradis fiscaux et bancaires et plus particulièrement sur les moyens de lutte dont s'est doté le Canada. Le mémoire est divisé en deux grandes parties. La première est consacrée aux différents instruments mis en place par le Canada ainsi qu'à divers problèmes rencontrés par cette juridiction dans cette lutte. Cette partie sera, dans un premier temps, descriptive. Dans un second temps, plusieurs propositions d'améliorations du système canadien seront émises. La deuxième partie analysera divers instruments de lutte, instaurés par d'autres juridictions, qui méritent d'être étudiées par le Canada en vue d'une éventuelle implementation en droit fiscal canadien. Nous nous pencherons ainsi, dans le présent mémoire, sur des thèmes tels que la conclusion de conventions préventives de double imposition avec des juridictions généralement qualifiées de paradis fiscaux ou bancaires, la double déductibilité des intérêts, les programmes de divulgation volontaire, etc.
International audience ; BACterial Hosts for production of Bioac-tive phenolics from bERRY fruits (BacHBerry) was a 3-year project funded by the Seventh Framework Programme (FP7) of the European Union that ran between November 2013 and October 2016. The overall aim of the project was to establish a sustainable and economically-feasible strategy for the production This article is written by the BacHBerry consortium (www. bachberry.eu) and represents the collective effort of all participating institutions. The authors are therefore listed in alphabetical order. Electronic supplementary material The online version of this article (
International audience ; BACterial Hosts for production of Bioac-tive phenolics from bERRY fruits (BacHBerry) was a 3-year project funded by the Seventh Framework Programme (FP7) of the European Union that ran between November 2013 and October 2016. The overall aim of the project was to establish a sustainable and economically-feasible strategy for the production This article is written by the BacHBerry consortium (www. bachberry.eu) and represents the collective effort of all participating institutions. The authors are therefore listed in alphabetical order. Electronic supplementary material The online version of this article (
International audience ; BACterial Hosts for production of Bioac-tive phenolics from bERRY fruits (BacHBerry) was a 3-year project funded by the Seventh Framework Programme (FP7) of the European Union that ran between November 2013 and October 2016. The overall aim of the project was to establish a sustainable and economically-feasible strategy for the production This article is written by the BacHBerry consortium (www. bachberry.eu) and represents the collective effort of all participating institutions. The authors are therefore listed in alphabetical order. Electronic supplementary material The online version of this article (
International audience ; BACterial Hosts for production of Bioac-tive phenolics from bERRY fruits (BacHBerry) was a 3-year project funded by the Seventh Framework Programme (FP7) of the European Union that ran between November 2013 and October 2016. The overall aim of the project was to establish a sustainable and economically-feasible strategy for the production This article is written by the BacHBerry consortium (www. bachberry.eu) and represents the collective effort of all participating institutions. The authors are therefore listed in alphabetical order. Electronic supplementary material The online version of this article (
In: Dudnik , A , Almeida , A F , Andrade , R , Avila , B , Banados , P , Barbay , D , Bassard , J-E , Benkoulouche , M , Bott , M , Braga , A , Breitel , D , Brennan , R , Bulteau , L , Chanforan , C , Costa , I , Costa , R S , Doostmohammadi , M , Faria , N , Feng , C , Fernandes , A , Ferreira , P , Ferro , R , Foito , A , Freitag , S , Garcia , G , Gaspar , P , Godinho-Pereira , J , Hamberger , B , Hartmann , A , Heider , H , Jardim , C , Julien-Laferriere , A , Kallscheuer , N , Kerbe , W , Kuipers , O P , Li , S , Love , N , Marchetti-Spaccamela , A , Marienhagen , J , Martin , C , Mary , A , Mazurek , V , Meinhart , C , Sevillano , D M , Menezes , R , Naesby , M , Norholm , M H H , Okkels , F T , Ottens , M & Solopova , A 2018 , ' BacHBerry : BACterial Hosts for production of Bioactive phenolics from bERRY fruits ' , Phytochemistry reviews , vol. 17 , no. 2 , pp. 291-326 . https://doi.org/10.1007/s11101-017-9532-2 ; ISSN:1568-7767
BACterial Hosts for production of Bioactive phenolics from bERRY fruits (BacHBerry) was a 3-year project funded by the Seventh Framework Programme (FP7) of the European Union that ran between November 2013 and October 2016. The overall aim of the project was to establish a sustainable and economically-feasible strategy for the production of novel high-value phenolic compounds isolated from berry fruits using bacterial platforms. The project aimed at covering all stages of the discovery and pre-commercialization process, including berry collection, screening and characterization of their bioactive components, identification and functional characterization of the corresponding biosynthetic pathways, and construction of Gram-positive bacterial cell factories producing phenolic compounds. Further activities included optimization of polyphenol extraction methods from bacterial cultures, scale-up of production by fermentation up to pilot scale, as well as societal and economic analyses of the processes. This review article summarizes some of the key findings obtained throughout the duration of the project.
In: Dudnik , A , Almeida , A F , Andrade , R , Avila , B , Bañados , P , Barbay , D , Bassard , J E , Benkoulouche , M , Bott , M , Braga , A , Breitel , D , Brennan , R , Bulteau , L , Chanforan , C , Costa , I , Costa , R S , Doostmohammadi , M , Faria , N , Feng , C , Fernandes , A , Ferreira , P , Ferro , R , Foito , A , Freitag , S , Garcia , G , Gaspar , P , Godinho-Pereira , J , Hamberger , B , Hartmann , A , Heider , H , Jardim , C , Julien-Laferriere , A , Kallscheuer , N , Kerbe , W , Kuipers , O P , Li , S , Love , N , Marchetti-Spaccamela , A , Marienhagen , J , Martin , C , Mary , A , Mazurek , V , Meinhart , C , Sevillano , D M , Menezes , R , Naesby , M , Nørholm , M H H , Okkels , F T , Oliveira , J , Ottens , M , Parrot , D , Pei , L , Rocha , I , Rosado-Ramos , R , Rousseau , C , Sagot , M F , dos Santos , C N , Schmidt , M , Shelenga , T , Shepherd , L , Silva , A R , da Silva , M H , Simon , O , Stahlhut , S G , Solopova , A , Sorokin , A , Stewart , D , Stougie , L , Su , S , Thole , V , Tikhonova , O , Trick , M , Vain , P , Veríssimo , A , Vila-Santa , A , Vinga , S , Vogt , M , Wang , L , Wang , L , Wei , W , Youssef , S , Neves , A R & Forster , J 2018 , ' BacHBerry : BACterial Hosts for production of Bioactive phenolics from bERRY fruits ' , Phytochemistry Reviews , vol. 17 , no. 2 , pp. 291-326 . https://doi.org/10.1007/s11101-017-9532-2
BACterial Hosts for production of Bioactive phenolics from bERRY fruits (BacHBerry) was a 3-year project funded by the Seventh Framework Programme (FP7) of the European Union that ran between November 2013 and October 2016. The overall aim of the project was to establish a sustainable and economically-feasible strategy for the production of novel high-value phenolic compounds isolated from berry fruits using bacterial platforms. The project aimed at covering all stages of the discovery and pre-commercialization process, including berry collection, screening and characterization of their bioactive components, identification and functional characterization of the corresponding biosynthetic pathways, and construction of Gram-positive bacterial cell factories producing phenolic compounds. Further activities included optimization of polyphenol extraction methods from bacterial cultures, scale-up of production by fermentation up to pilot scale, as well as societal and economic analyses of the processes. This review article summarizes some of the key findings obtained throughout the duration of the project.
BACterial Hosts for production of Bioactive phenolics from bERRY fruits (BacHBerry) was a 3-year project funded by the Seventh Framework Programme (FP7) of the European Union that ran between November 2013 and October 2016. The overall aim of the project was to establish a sustainable and economically-feasible strategy for the production of novel high-value phenolic compounds isolated from berry fruits using bacterial platforms. The project aimed at covering all stages of the discovery and pre-commercialization process, including berry collection, screening and characterization of their bioactive components, identification and functional characterization of the corresponding biosynthetic pathways, and construction of Gram-positive bacterial cell factories producing phenolic compounds. Further activities included optimization of polyphenol extraction methods from bacterial cultures, scale-up of production by fermentation up to pilot scale, as well as societal and economic analyses of the processes. This review article summarizes some of the key findings obtained throughout the duration of the project.