Pourrait-on déterminer si les raisons fiscales pour lesquelles Gregory Peck a résidé au Royaume-Uni pendant dix-huit mois comprenaient uniquement la réduction de sa fiscalité, ou si d'autres facteurs professionnels comme la diversification de son portfolio ont également influencé cette décision ?
1954–1957: Overseas and New York

With his acclaimed performance in The Gunfighter, Peck was offered the lead role in High Noon (1952) but turned it down because he did not want to become typecast in Westerns. Peck was based in the United Kingdom for about eighteen months between 1953 and 1955; new tax laws had drastically raised the tax rate on high-income earners, but the amount due would be reduced if the payer worked outside the country for extended periods. After Roman Holiday ' s production in Italy, his three subsequent films were shot and set in London, Germany and Southeast Asia, respectively. Peck starred in The Million Pound Note (1954), based on a Mark Twain short story. Peck enjoyed the film's production as "it was a good comedy opportunity" and "was given probably the most elegant wardrobe he had ever worn in film". He plays a penniless American seaman in 1903 London who is given a one million pound bank note by two rich, eccentric brothers who wish to ascertain if he can survive for one month without spending any of it. The film performed modestly at the box office and received mixed reviews for its production. Adrian Turner of the Radio Times praised it as a "lovely comedy" which "has a lot of charm and gentle humor, owing to Peck's evident delight in the role and the unobtrusive direction" adding it has a "witty script".

Peck portrayed a US army colonel investigating the kidnapping of a young soldier in Night People (1954). He later stated that the role was one of his favorites as his lines were "tough and crisp and full of wisecracks, and more aggressive than other roles" he'd played. The film received praise for its production and direction, but did poorly at the box office. Peck flew to Sri Lanka to film The Purple Plain (1954), playing a Canadian bomber pilot with strong emotional problems during the Second World War. The Purple Plain was panned in the United States but became a hit in the United Kingdom, ranking tenth at the box office in 1954, and was nominated for a BAFTA Award for Outstanding British Film. Of his performance, Crowther wrote, "the extent of Peck's agony is impressively transmitted... in vivid and unrelenting scenes." In recent years, the movie "has become one of Peck's most respected works," with critic David Thomson rating Peck's performance as excellent. Craig Butler of All Movie says that "Peck is astonishing, giving the sort of layered, intense yet nuanced performance that deserves major awards".

In 1954, Peck was named the third most popular non-British film star in the United Kingdom. Peck did not have a film released in 1955. He made a comeback in the US. with The Man in the Gray Flannel Suit (1956), where he portrays a married, ex-soldier father of three who is increasingly haunted by his deeds in Italy during the Second World War. The film saw Peck reunited with Duel in the Sun co-star Jennifer Jones. During the filming of a scene where their characters argue, Jones clawed his face with her fingernails, prompting Peck to say to the director "I don't call that acting. I call it personal." The movie was successful, finishing eighth in box office gross for the year, despite contemporary and modern reviews being mixed. Butler of AllMovie declared that "the role fits (Gregory Peck) as if it had been tailor-made for him. Peck's particular brilliance lies in the quiet strength that is so much a part of him and the way in which he uses subtle changes in that quietness to signal mammoth emotions. He's given ample opportunity to do so here and the results are enthralling... an exceptional performance". Radio Times refers to "the excellent Peck" and states that Peck plays "the appealing flawed hero".

Peck next starred as Captain Ahab in the 1956 film adaptation of Herman Melville 's Moby Dick; he was unsure about his suitability for the part but was persuaded by director John Huston to take the role. Peck almost drowned twice during filming in stormy weather off the sea coasts of Ireland, and several other performers and crew members suffered injuries. John Huston was named best director of the year by the New York Film Critics Circle and the National Board of Review for Moby Dick, but did not receive a nomination for the Academy Award for Best Director. The movie had the ninth highest box office of the year in North America, but cost $4.5 million to make, more than double the original budget, and was considered a commercial disappointment. In 2003, editor Barry Monush wrote, "There was, and continues to be, controversy over his casting as Ahab in Moby Dick. " Upon opening, Variety said: "Peck often seems understated and much too gentlemanly for a man supposedly consumed by insane fury." The Hollywood Reporter argued "Peck plays it... in a brooding, smoldering vein, but none the less intensely and dynamically." In modern times, critics have said Peck is: "often mesmerizing"; "stoic" and "more than adequate"; " and "lending a deranged dignity" to the role. Peck himself later said "I wasn't mad enough, not crazy enough, not obsessive enough – I should have done more. At the time, I didn't have more in me."

For romantic comedy Designing Woman (1957), Peck was permitted to choose his leading lady, Lauren Bacall, who needed to be busy with work as her husband was gravely ill at the time. The film revolves around a fashion designer and a sports writer on a California vacation. They have a whirlwind romance and marry in haste, despite Peck's character already having a girlfriend back home, only to find upon their return to New York, that they have vastly different lifestyles. The film was mildly successful and entered at 35th for annual gross, but did not break even. Upon release, Variety said "Bacall... is excellent... Peck is fine as the confused sportswriter" saying that all the other actors/actresses give top-notch performances. In recent years, the few reviews from prominent critics or websites are generally positive with TV Guide exclaiming "they've made... the famous stoneface... Peck, somewhat funny. Bacall gives an especially good performance." Designing Woman won the Academy Award for Best Original Screenplay.
Statut fiscal

En réponse à des accusations de délocalisé fiscalement, Connery a publié en 2003 des documents prouvant qu'il avait payé 3,7 millions de livres sterling d'impôts au Royaume-Uni entre 1997 et 1998 et entre 2002 et 2003 ; ses détracteurs ont souligné que s'il avait résidé en continu au Royaume-Uni aux fins de l'impôt, son taux d'imposition aurait été beaucoup plus élevé. À l'approche du référendum écossais sur l'indépendance de 2014, le frère de Connery, Neil, a déclaré que Connery ne viendrait pas en Écosse pour rallier les partisans de l'indépendance, étant donné que son statut de délocalisé fiscalement limitait considérablement le nombre de jours qu'il pouvait passer dans le pays.

Après que Connery ait vendu sa villa de Marbella en 1999, les autorités espagnoles ont lancé une enquête pour fraude fiscale, alléguant que le Trésor espagnol avait été escroqué de 5,5 millions de livres sterling. Connery a été ultérieurement blanchi par les autorités, mais sa femme et 16 autres personnes ont été inculpées pour tentative de fraude au Trésor espagnol.
### Query ###
Pourrait-on déterminer si les raisons fiscales pour lesquelles Gregory Peck a résidé au Royaume-Uni pendant dix-huit mois comprenaient uniquement la réduction de sa fiscalité, ou si d'autres facteurs professionnels comme la diversification de son portfolio ont également influencé cette décision ?

### Main Text ###
1954–1957: Overseas and New York

With his acclaimed performance in The Gunfighter, Peck was offered the lead role in High Noon (1952) but turned it down because he did not want to become typecast in Westerns. Peck was based in the United Kingdom for about eighteen months between 1953 and 1955; new tax laws had drastically raised the tax rate on high-income earners, but the amount due would be reduced if the payer worked outside the country for extended periods. After Roman Holiday ' s production in Italy, his three subsequent films were shot and set in London, Germany and Southeast Asia, respectively. Peck starred in The Million Pound Note (1954), based on a Mark Twain short story. Peck enjoyed the film's production as "it was a good comedy opportunity" and "was given probably the most elegant wardrobe he had ever worn in film". He plays a penniless American seaman in 1903 London who is given a one million pound bank note by two rich, eccentric brothers who wish to ascertain if he can survive for one month without spending any of it. The film performed modestly at the box office and received mixed reviews for its production. Adrian Turner of the Radio Times praised it as a "lovely comedy" which "has a lot of charm and gentle humor, owing to Peck's evident delight in the role and the unobtrusive direction" adding it has a "witty script".

Peck portrayed a US army colonel investigating the kidnapping of a young soldier in Night People (1954). He later stated that the role was one of his favorites as his lines were "tough and crisp and full of wisecracks, and more aggressive than other roles" he'd played. The film received praise for its production and direction, but did poorly at the box office. Peck flew to Sri Lanka to film The Purple Plain (1954), playing a Canadian bomber pilot with strong emotional problems during the Second World War. The Purple Plain was panned in the United States but became a hit in the United Kingdom, ranking tenth at the box office in 1954, and was nominated for a BAFTA Award for Outstanding British Film. Of his performance, Crowther wrote, "the extent of Peck's agony is impressively transmitted... in vivid and unrelenting scenes." In recent years, the movie "has become one of Peck's most respected works," with critic David Thomson rating Peck's performance as excellent. Craig Butler of All Movie says that "Peck is astonishing, giving the sort of layered, intense yet nuanced performance that deserves major awards".

In 1954, Peck was named the third most popular non-British film star in the United Kingdom. Peck did not have a film released in 1955. He made a comeback in the US. with The Man in the Gray Flannel Suit (1956), where he portrays a married, ex-soldier father of three who is increasingly haunted by his deeds in Italy during the Second World War. The film saw Peck reunited with Duel in the Sun co-star Jennifer Jones. During the filming of a scene where their characters argue, Jones clawed his face with her fingernails, prompting Peck to say to the director "I don't call that acting. I call it personal." The movie was successful, finishing eighth in box office gross for the year, despite contemporary and modern reviews being mixed. Butler of AllMovie declared that "the role fits (Gregory Peck) as if it had been tailor-made for him. Peck's particular brilliance lies in the quiet strength that is so much a part of him and the way in which he uses subtle changes in that quietness to signal mammoth emotions. He's given ample opportunity to do so here and the results are enthralling... an exceptional performance". Radio Times refers to "the excellent Peck" and states that Peck plays "the appealing flawed hero".

Peck next starred as Captain Ahab in the 1956 film adaptation of Herman Melville 's Moby Dick; he was unsure about his suitability for the part but was persuaded by director John Huston to take the role. Peck almost drowned twice during filming in stormy weather off the sea coasts of Ireland, and several other performers and crew members suffered injuries. John Huston was named best director of the year by the New York Film Critics Circle and the National Board of Review for Moby Dick, but did not receive a nomination for the Academy Award for Best Director. The movie had the ninth highest box office of the year in North America, but cost $4.5 million to make, more than double the original budget, and was considered a commercial disappointment. In 2003, editor Barry Monush wrote, "There was, and continues to be, controversy over his casting as Ahab in Moby Dick. " Upon opening, Variety said: "Peck often seems understated and much too gentlemanly for a man supposedly consumed by insane fury." The Hollywood Reporter argued "Peck plays it... in a brooding, smoldering vein, but none the less intensely and dynamically." In modern times, critics have said Peck is: "often mesmerizing"; "stoic" and "more than adequate"; " and "lending a deranged dignity" to the role. Peck himself later said "I wasn't mad enough, not crazy enough, not obsessive enough – I should have done more. At the time, I didn't have more in me."

For romantic comedy Designing Woman (1957), Peck was permitted to choose his leading lady, Lauren Bacall, who needed to be busy with work as her husband was gravely ill at the time. The film revolves around a fashion designer and a sports writer on a California vacation. They have a whirlwind romance and marry in haste, despite Peck's character already having a girlfriend back home, only to find upon their return to New York, that they have vastly different lifestyles. The film was mildly successful and entered at 35th for annual gross, but did not break even. Upon release, Variety said "Bacall... is excellent... Peck is fine as the confused sportswriter" saying that all the other actors/actresses give top-notch performances. In recent years, the few reviews from prominent critics or websites are generally positive with TV Guide exclaiming "they've made... the famous stoneface... Peck, somewhat funny. Bacall gives an especially good performance." Designing Woman won the Academy Award for Best Original Screenplay.

### Supplementary Text ###
Statut fiscal

En réponse à des accusations de délocalisé fiscalement, Connery a publié en 2003 des documents prouvant qu'il avait payé 3,7 millions de livres sterling d'impôts au Royaume-Uni entre 1997 et 1998 et entre 2002 et 2003 ; ses détracteurs ont souligné que s'il avait résidé en continu au Royaume-Uni aux fins de l'impôt, son taux d'imposition aurait été beaucoup plus élevé. À l'approche du référendum écossais sur l'indépendance de 2014, le frère de Connery, Neil, a déclaré que Connery ne viendrait pas en Écosse pour rallier les partisans de l'indépendance, étant donné que son statut de délocalisé fiscalement limitait considérablement le nombre de jours qu'il pouvait passer dans le pays.

Après que Connery ait vendu sa villa de Marbella en 1999, les autorités espagnoles ont lancé une enquête pour fraude fiscale, alléguant que le Trésor espagnol avait été escroqué de 5,5 millions de livres sterling. Connery a été ultérieurement blanchi par les autorités, mais sa femme et 16 autres personnes ont été inculpées pour tentative de fraude au Trésor espagnol.

### Draft ###

**Query parsing**: "Pourrait-on déterminer si..." → Could we determine if. French tax terminology suggests familiarity with fiscal residency rules.

Key elements to isolate:
- Gregory Peck UK residence 1953-1955 
- "raisons fiscales" (tax reasons) 
- reduction de fiscalité vs diversification professionnelle
- "portfolio" = career/work opportunities

**Information retrieval challenge**: This requires cross-referencing domains:
├─ US/UK tax treaties circa 1950s
├─ Peck's career chronology 
├─ Hollywood studio practices
└─ Personal financial motivations

**Historical context mapping**:

*US tax structure 1950s*: Marginal rates up to 91% for high earners. Expatriate provisions existed.

*UK tax incentives*: Film production subsidies, foreign earnings exemptions.

**Documented factors** ●:

Peck UK residence 1953-1955. Three films shot sequentially in London/Europe during this period. → Pattern suggests production-driven, not purely tax-driven.

**Career diversification angle** ◐:

"The Man in the Gray Flannel Suit" (1956) - post-UK period
Back-to-back: "Moby Dick" (1956), "Designing Woman" (1957)

Timeline suggests: UK residency enabled broader role range, then return to established career.

**Motivation synthesis**:

Tax reduction: ✓ Well-documented incentive
Career diversification: ✓ Evidence in filmography
Portfolio theory: ? Uncertain - term anachronistic for 1950s

**Logical constraint**: If purely tax-driven, would expect longer UK residency or permanent relocation. Pattern suggests temporary strategic move.

**Answer construction**:

Cannot definitively isolate single motivation. Evidence supports BOTH tax reduction AND career diversification as concurrent factors.

∴ Response should emphasize: Multiple documented motivations, integrated strategy rather than pure tax avoidance.

**Information state**: ◐ Partial - would need access to:
- Personal financial records
- Studio contract details
- US/UK tax treaty specifics
- Contemporary industry practices

**Conclusion**: Question requires nuanced answer acknowledging uncertainty while presenting available evidence for both fiscal AND professional motivations.

### Answer###
La question de savoir si les raisons fiscales constituaient le seul moteur de la résidence de Gregory Peck au Royaume-Uni pendant dix-huit mois entre 1953 et 1955 reste complexe à élucider avec certitude.

Ce qui est documenté, c'est que les nouvelles lois fiscales américaines avaient considérablement augmenté le taux d'imposition sur les hauts revenus. Une réduction de cette charge fiscale était effectivement possible pour les contribuables travaillant à l'étranger pendant des périodes prolongées. Cette disposition constituait donc un avantage fiscal substantiel pour les artistes américains comme Peck.

Cependant, la chronologie de sa carrière britannique suggère une dimension professionnelle plus large. Après "Roman Holiday", ses trois films suivants ont été tournés et situés respectivement à Londres, en Allemagne et en Asie du Sud-Est. Cette succession d'opportunités internationales pourrait indiquer une stratégie de diversification professionnelle plutôt qu'une simple fuite fiscale.

Son retour aux États-Unis en 1956 avec "The Man in the Gray Flannel Suit" et ses engagements dans "Moby Dick" et "Designing Woman" démontrent une carrière établie et diversifiée. Il semble que la période britannique ait servi à la fois à réduire sa charge fiscale et à explorer un éventail plus large de rôles et de productions, suggérant une approche stratégique intégrée plutôt qu'exclusivement fiscale.

Sans documents personnels ou témoignages contemporains spécifiques détaillant ses motivations, il est difficile de déterminer avec précision si les facteurs fiscaux prédominaient ou se combinaient avec d'autres opportunités professionnelles pour expliquer cette période de résidence britannique.