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  • MPI Ethno. Forsch.  (243)
  • KOBV  (47)
  • HU Berlin  (26)
  • Berlin : Duncker & Humblot  (115)
  • Boston : Martinus Nijhoff Publishers  (94)
  • Paris : OECD Publishing
  • Law  (291)
Datasource
Material
Language
Years
Author, Corporation
Publisher
Keywords
Subjects(RVK)
  • 1
    Journal/Serial
    Journal/Serial
    Schriften zur europäischen Rechts- und Verfassungsgeschichte (from 1990-)
    Berlin : Duncker & Humblot ; 1.1990 -
    Details
    ISSN: 0937-3365
    Language: German
    Dates of Publication: 1.1990 -
    Parallel Title: Erscheint auch als Schriften zur Europäischen Rechts- und Verfassungsgeschichte
    DDC: 340
    RVK:
    PW 1000
    Keywords: Monografische Reihe
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    Journal/Serial
    DNB
    MPI-MMG
    MPI Ethno. Forsch.
  • 2
    Journal/Serial
    Journal/Serial
    Schriften zum öffentlichen Recht : SöR (from 1958-)
    Berlin : Duncker & Humblot ; 1.1958 -
    Details
    ISSN: 0582-0200
    Language: German
    Dates of Publication: 1.1958 -
    Additional Information: 484=23; 512=25 von Tagung der Wissenschaftlichen Mitarbeiter der Fachrichtung Öffentliches Recht (ZDB) Referate auf der ... Tagung der Wissenschaftlichen Mitarbeiter der Fachrichtung "Öffentliches Recht" Tübingen : Attempto-Verl., 1982
    Parallel Title: Erscheint auch als Schriften zum öffentlichen Recht
    DDC: 340
    RVK:
    PM 1000
    Keywords: Monografische Reihe ; Grundrecht ; Grundrecht ; Beschränkung ; Grundrechtsschutz ; Verfassungsbeschwerde ; Deutschland ; Grundrechtsschutz ; Verfassungsbeschwerde
    Note: 969.2004 ohne Zusatz , Ersch. unregelmäßig
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    MPI-MMG
    MPI Ethno. Forsch.
  • 3
    Journal/Serial
    Journal/Serial
    Strafrechtliche Abhandlungen (from 1896-)
    Berlin : Duncker & Humblot | Breslau : Schletter | Breslau-Neukirch : Kurtze ; H. 1.1896 - 427.1941; N.F. 1.1968 -
    Details
    ISSN: 0720-7271
    Language: German
    Dates of Publication: H. 1.1896 - 427.1941; N.F. 1.1968 -
    Parallel Title: Erscheint auch als Strafrechtliche Abhandlungen
    Former Title: Vorg. Universität Breslau. Juristisches Seminar Strafrechtliche Abhandlungen des Juristischen Seminars der Universität Breslau
    Former Title: SRA
    DDC: 340
    RVK:
    PH 2100
    Keywords: Monografische Reihe ; Deutschland ; Rücktritt vom Versuch ; Erfolgsdelikt ; Zurechnung ; Strafrecht ; Recht
    Note: Repr.: Aalen : Scienta-Verl.; Frankfurt, M.[u.a.]: Keip [u.a.] ; u.a , Bis H.368 auch gez. als Ser. 1 - 86 mit jeweils 3-4 Heften; Ersch. unregelmäßig
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    MPI Ethno. Forsch.
  • 4
    Journal/Serial
    Journal/Serial
    Proceedings of the ... world congress of the International Association for Philosophy of Law and Social Philosophy (IVR) (from 1977-)
    Stuttgart : Steiner | [Baden-Baden] : Nomos | Berlin : Duncker & Humblot | Wiesbaden : Steiner ; Nachgewiesen 6.1975(1977) -
    Details
    Language: German , English
    Dates of Publication: Nachgewiesen 6.1975(1977) -
    Additional Information: 6=10; 11=23-25; 13=39-40; 14=41-42; 15,1-4=50-53; 16,1-4=58-61; 17,1-4=67-70; 19=78u.80u.82u.85; 20=88-91; 21=95u.97-98; 22=106-110; 23u.24=120 von Archiv für Rechts- und Sozialphilosophie. Beiheft Stuttgart : Steiner, 1934 0341-079X
    Additional Information: 9=1; 12=2-5 von Archiv für Rechts- und Sozialphilosophie Wiesbaden : Steiner, 1982
    Additional Information: 11=8-10; 13=11-12; 16=15; 17=17-19; 21=21 von Rechtstheorie / Beiheft Berlin : Duncker & Humblot, 1979 0720-6933
    Former Title: Actes
    Former Title: Proceedings
    Former Title: Verhandlungen
    Former Title: Proceedings of the ... IVR world congress
    Former Title: Verhandlungen des ... Weltkongresses der Internationalen Vereinigung für Rechts- und Sozialphilosophie (IVR)
    Former Title: Weltkongreß der Internationalen Vereinigung für Rechts- und Sozialphilosophie
    Former Title: World congress
    DDC: 340
    RVK:
    PI 2050
    Keywords: Monografische Reihe ; Konferenzschrift ; Rechtsphilosophie ; Sozialphilosophie
    Note: Reihenfolge zwischen Hauptsacht. u. Parallelsacht. wechselt , Die einzelnen Bände zu einem Kongress ersch. teils in beiden "Beiheftreihen"; ersch. unregelmäßig
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    MPI Ethno. Forsch.
  • 5
    Journal/Serial
    Journal/Serial
    Rechtstheorie : Zeitschrift für Logik und juristische Methodenlehre, allgemeine Rechts- und Staatslehre, Kommunikations- Normen- und Handlungstheorie, Soziologie und Philosophie des Rechts (from 1970-)
    Berlin : Duncker & Humblot ; 1.1970 -
    Details
    ISSN: 0034-1398 , 1865-519X , 1865-519X
    Language: German
    Pages: 24 cm
    Dates of Publication: 1.1970 -
    Additional Information: 26,3=[1]; 33,2/4=2 von "Rechtstheorie : Sonderheft Ungarn
    Parallel Title: Erscheint auch als Rechtstheorie
    Former Title: Zeitschrift für Logik, Methodenlehre, Kybernetik und Soziologie des Rechts
    DDC: 340
    RVK:
    PI 1000
    Keywords: Zeitschrift ; Rechtstheorie
    Note: Einzelne Nr. auch als Sonderheft bez , Repr.: Bad Feilnbach : Schmidt Periodicals , Ersch. 4x jährl. , Beitr. teils dt., teils engl.
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  • 6
    Journal/Serial
    Journal/Serial
    Münsterische Beiträge zur Rechtswissenschaft (from 1984-)
    Baden-Baden : Nomos | Berlin : Duncker & Humblot ; 1.1984 - 189.2009; N.F. 1.2010 -
    Details
    ISSN: 0935-5383
    Language: German
    Dates of Publication: 1.1984 - 189.2009; N.F. 1.2010 -
    Parallel Title: Erscheint auch als Münsterische Beiträge zur Rechtswissenschaft
    Former Title: Vorg. Münsterische Beiträge zur Rechts- und Staatswissenschaft
    Former Title: MBR
    DDC: 340
    RVK:
    PC 2900
    Keywords: Monografische Reihe ; Rechtsphilosophie ; Marxismus ; Marxismus ; Politische Philosophie ; Sozialismus ; Marxismus ; Staatsrechtswissenschaft ; Rechtsphilosophie ; Marxismus-Leninismus ; Politische Philosophie ; Marxismus-Leninismus ; Marxismus ; Staatslehre ; Marxismus ; Rechtstheorie
    Note: Urh. anfangs: Fachbereich Rechtswissenschaft, Westfälische Wilhelms-Universität in Münster; Urh. teils: Rechtswissenschaftliche Fakultät der Westfälischen Wilhelms-Universität in Münster , Ersch. unregelmäßig
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  • 7
    Online Resource
    Online Resource
    Die Zulässigkeit der legendierten Kontrolle unter besonderer Berücksichtigung der legendierten Aktenführung (2024)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428590049
    Language: Undetermined
    Pages: 1 Online-Ressource (348 p.)
    Series Statement: Schriften zum Strafrecht (SR) 417
    RVK:
    PH 4950
    Keywords: Doppelfunktionale Maßnahme Aktenwahrheit ; Deutschland ; Organisiertes Verbrechen ; Verdeckte Ermittlung ; Legendierte Kontrolle ; Prozessakte ; Unvollständigkeit ; Faires Verfahren
    Abstract: »The Admissibility of Deceptive Controls with special consideration of Deceptive Documentation«: Covert and deceptive investigative measures are being used to an ever greater extent in the fight against organised crime - often without a specific legal basis. The publication deals with the constitutional and criminal procedural limits of the state's power to deceive by means of the investigative instrument of the deceptive control. It also focuses on the question of the legal admissibility of deceptive, i.e. incorrect or incomplete, documentation
    Abstract: Zur Bewältigung von Organisierter (Drogen)Kriminalität finden zeitlich und finanziell aufwändige, meist verdeckte Ermittlungen gegen eine Vielzahl von Akteuren statt. Um diese Hintergrundermittlungen nicht vorzeitig aufzudecken, wird die sog. ›Legendierte Kontrolle‹ eingesetzt, bei der die Ermittlungsbehörden eine Durchsuchung als allgemeine Verkehrskontrolle tarnen. Die Arbeit ordnet das Instrument in das bestehende System verdeckter und täuschender Ermittlungsmaßnahmen ein. Sie analysiert die verfassungs- und strafverfahrensrechtliche Zulässigkeit des staatlichen Vorgehens, das sich im Grenzbereich zwischen Gefahrenabwehr und Strafverfolgung bewegt. Ein besonderer Schwerpunkt liegt auf der Frage, ob entgegen dem Grundsatz der Aktenwahrheit eine legendierte, also unzutreffende oder unvollständige Aktenführung erlaubt sein kann. Hier werden die Grenzen der staatlichen Täuschungsbefugnis – trotz der Maxime einer effektiven Strafverfolgung – gegenüber Beschuldigten herausgearbeitet
    Note: German
    URL: kostenfrei
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  • 8
    Book
    Book
    Vielfalt im Recht (2022)
    Berlin : Duncker & Humblot
    Show associated volumes/articles
    Details
    ISBN: 9783428159840 , 3428159845
    Language: German , English
    Pages: 140 Seiten , 23.3 cm x 15.7 cm, 208 g
    Series Statement: Schriften zur Rechtstheorie Band 302
    Series Statement: Schriften zur Rechtstheorie
    Parallel Title: Erscheint auch als Vielfalt im Recht
    DDC: 349
    RVK:
    PI 3200
    RVK:
    PI 2050
    Keywords: Konferenzschrift 2019 ; Deutschland ; Rechtstheorie ; Vielfalt ; Pluralistische Gesellschaft ; Recht
    Abstract: "Vielfalt im Recht hat zahlreiche Facetten. Sich diesen unterschiedlichen Dimensionen anzunähern, also sozusagen die »Vielfalt der Vielfalt« aufzufächern und unterschiedliche Zugänge dazu und Perspektiven darauf aufzuzeigen, war das Anliegen einer Tagung, die im Sommer 2019 an der Universität Hamburg stattfand. Was aber verbirgt sich hinter der Idee - oder besser: den Ideen - der Vielfalt im Recht? Vielfalt kann beispielsweise ein Faktum sein, mit dem Recht umgehen muss (etwa: kulturelle Vielfalt); sie kann ein Ziel sein, das durch Recht verfolgt wird (beispielsweise: Medienpluralismus); sie kann auch eine Methode oder ein Mittel sein, mit der bzw. dem das Recht arbeitet (z.B. die Vielfalt der sozialen Träger). Diese und weitere Dimensionen werden in dem Sammelband anhand ausgewählter Teildisziplinen des Rechts beleuchtet." -- Information provided by publisher.
    Note: "Am 26. und 27. August 2019 fand an der Universität Hamburg die Tagung "Vielfalt im Recht" statt. Der vorliegende gleichnamige Sammelband beinhaltet die schriftliche Fassung einiger der auf dieser Tagung gehaltenen Vorträge." - Vorwort , Beiträge überwiegend deutsch, teilweise englisch
    URL: Inhaltsverzeichnis
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  • 9
    Online Resource
    Online Resource
    Zeit in Gesetzen erfasst - G. W. F. Hegels Theorie der Kodifikation (2022)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428584871 , 3428584872
    Language: German
    Pages: 1 Online-Ressource (99 Seiten)
    Series Statement: Recht und Philosophie Band 10
    Series Statement: Recht und Philosophie
    Parallel Title: Erscheint auch als Müller, Michael Wolfgang, 1989 - Zeit in Gesetzen erfasst - G.W.F. Hegels Theorie der Kodifikation
    RVK:
    PI 2720
    Keywords: Hegel, Georg Wilhelm Friedrich ; Hegel, Georg Wilhelm Friedrich ; Law (Philosophical concept) ; Recht ; Werkanalyse ; LAW / Natural Law ; Hegel, Georg Wilhelm Friedrich 1770-1831 ; Bürgerliches Recht ; Kodifikation ; Rechtsphilosophie
    DOI: 10.3790/978-3-428-58487-1
    URL: Volltext  (kostenfrei)
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  • 10
    Book
    Book
    Rechtsethologie : die Ableitung des Rechts aus der Entwicklungsgeschichte des Menschen (2021)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428182176
    Language: German
    Pages: 322 Seiten , Illustrationen
    Parallel Title: Erscheint auch als Krimphove, Dieter, 1958 - Rechtsethologie
    DDC: 340.1
    RVK:
    PI 5030
    Keywords: Humanethologie ; Recht ; Entwicklung ; Rechtswissenschaft
    Note: Literaturverzeichnis Seite 274-315
    URL: Inhaltsverzeichnis
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    MPI Ethno. Forsch.
  • 11
    Book
    Book
    Vier Kapitel zur Lehre von der Souveränität (2021)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428182596
    Language: German
    Pages: 72 Seiten
    Edition: Elfte, korrigierte Auflage
    Series Statement: Politische Theologie / von Carl Schmitt [1]
    Series Statement: Schmitt, Carl 1888-1985 Politische Theologie.
    DDC: 320.15
    RVK:
    PI 2760
    Keywords: Political theology ; Souveränität ; Souveränität ; Staatslehre ; Politische Theologie ; Politische Philosophie
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  • 12
    Book
    Book
    Das Verbrechen als Rechtsverletzung : subjektive Rechte im Strafrecht (2021)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428181728 , 3428181727
    Language: German
    Pages: 387 Seiten , 3 Illustrationen , 23.3 cm x 15.7 cm, 586 g
    Series Statement: Strafrechtliche Abhandlungen Neue Folge, Band 299
    Series Statement: Strafrechtliche Abhandlungen
    Parallel Title: Erscheint auch als Hirsch, Philipp-Alexander, 1984 - Das Verbrechen als Rechtsverletzung
    Dissertation note: Dissertation Georg-August-Universität Göttingen 2020
    DDC: 345.001
    RVK:
    PI 4580
    Keywords: Kriminalunrecht ; Materielles Strafrecht ; Subjektive Rechte ; Rechtsverletzung ; Kriminalunrecht ; Straftheorien ; Hochschulschrift ; Verbrechen ; Unrecht ; Verbrechensopfer ; Subjektives Recht ; Rechtsverletzung ; Strafrechtstheorie ; Verbrechen ; Unrecht ; Verbrechensopfer ; Subjektives Recht ; Rechtsverletzung ; Strafrechtstheorie
    Note: Literaturverzeichnis: Seite 338-382
    URL: Inhaltsverzeichnis
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  • 13
    Journal/Serial
    Journal/Serial
    Schriftenreihe des Max-Planck-Instituts für Ausländisches und Internationales Strafrecht, Freiburg i. Br.; K: Kriminologische Forschungsberichte (from 2004-2021)
    Berlin : Duncker & Humblot | Freiburg, Br. : Ed. Iuscrim ; 105.2004; 111.2004; 113.2004; 117.2004-Band K 192
    Details
    ISSN: 1861-5937
    Language: German
    Dates of Publication: 105.2004; 111.2004; 113.2004; 117.2004-Band K 192
    Additional Information: Vorg. u. 106.2003 - 110.2003; 112.2004; 114.2003 - 116.2004 Max-Planck-Institut für Ausländisches und Internationales Strafrecht Kriminologische Forschungsberichte aus dem Max-Planck-Institut für Ausländisches und Internationales Strafrecht Freiburg, 1980
    Parallel Title: Erscheint auch als Schriftenreihe des Max-Planck-Instituts für ausländisches und internationales Strafrecht. K, Kriminologische Forschungsberichte
    Parallel Title: Elektronische Reproduktion Max-Planck-Institut für Ausländisches und Internationales Strafrecht Schriftenreihe des Max-Planck-Instituts für Ausländisches und Internationales Strafrecht, Freiburg i. Br.. K, Kriminologische Forschungsberichte
    DDC: 340
    RVK:
    PH 8600
    RVK:
    PH 8090
    Keywords: Monografische Reihe ; Kriminologie ; Internationales Strafrecht
    Note: Fortgesetzt als Online-Ausgabe , Ersch. unregelmäßig
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    MPI Ethno. Forsch.
  • 14
    Book
    Book
    Das strafrechtliche Doppeleheverbot : § 172 StGB im Spannungsverhältnis von Kultur und Strafrecht (2020)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428180509 , 342818050X
    Language: German
    Pages: 194 Seiten
    Series Statement: Schriften zum Strafrecht Band 357
    Series Statement: Schriften zum Strafrecht
    Parallel Title: Erscheint auch als Langerhans, Tom Das strafrechtliche Doppeleheverbot
    Dissertation note: Dissertation Humboldt-Universität zu Berlin 2020
    DDC: 345.430283
    RVK:
    PH 3690
    Keywords: Hochschulschrift ; Deutschland ; Bigamie ; Strafbarkeit ; Rechtsgut ; Legitimation ; Deutschland ; Bigamie ; Strafbarkeit ; Rechtsgut ; Legitimität
    URL: Inhaltsverzeichnis
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  • 15
    Book
    Book
    Normbefolgungsunfähigkeit im Strafrecht : eine vergleichende Analyse des deutschen und des US-amerikanischen Rechts (2019)
    Berlin : Duncker & Humblot | Freiburg i. Br. : Max-Planck-Institut für Ausländisches und Internationales Strafrecht
    Details
    ISBN: 9783861137825 , 9783428156733
    Language: German
    Pages: XXI, 233 Seiten
    Series Statement: Schriftenreihe des Max-Planck-Instituts für Ausländisches und Internationales Strafrecht Band 162
    Series Statement: S, Strafrechtliche Forschungsberichte
    Parallel Title: Erscheint auch als Castillo Ara, Alejandra Normbefolgungsunfähigkeit im Strafrecht
    Dissertation note: Dissertation Albert-Ludwigs-Universität Freiburg i. Br. 2018
    DDC: 345.4304
    RVK:
    PH 6404
    RVK:
    PH 3130
    RVK:
    PH 6040
    Keywords: Cultural defence ; Hochschulschrift ; Deutschland ; USA ; Schuldunfähigkeit ; Verbotsirrtum ; Unrechtsbewusstsein ; Rechtsvergleich ; USA ; Deutschland ; Verbotsirrtum ; Schuldunfähigkeit ; Kulturelle Identität ; Wertordnung ; Strafrecht
    URL: Inhaltsverzeichnis
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  • 16
    Book
    Book
    Ein afrikanisches Verfassungs- und Lesebuch : mit vergleichender Kommentierung (2019)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428157129 , 3428157125 , 9783428857128 , 9783428557127
    Language: German , English
    Pages: 307 Seiten , 1 Karte (farbig) , 24 cm x 16 cm, 565 g
    Parallel Title: Erscheint auch als Häberle, Peter, 1934 - Ein afrikanisches Verfassungs- und Lesebuch - mit vergleichender Kommentierung
    DDC: 342.6
    RVK:
    PL 755
    Keywords: Politisches System ; Verfassung ; Verfassungsgrundsatz ; Bürgerrecht ; Bürgerpflicht ; Völkerrecht ; Haftung ; Rechtsordnung ; Internationale Organisation ; Menschenrecht ; Afrika ; Afrika ; Verfassungsrecht ; Rechtsvergleich ; Afrika ; Konstitutionalismus
    Note: Haupttext auf Deutsch, Dokumentationsteile auf Englisch
    URL: Inhaltsverzeichnis
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  • 17
    Book
    Book
    Transnationale Nomaden im Völkerrecht : Staatsgrenzen und die Migration von Völkern (2019)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428156450 , 3428156455 , 9783428856459
    Language: German
    Pages: 410 Seiten , 1 Illustration , 24 x 16 cm, 625 g
    Series Statement: Schriften zum Völkerrecht Band 232
    Series Statement: Schriften zum Völkerrecht
    Uniform Title: Völkerwanderung - transnationale Nomaden im Völkerrecht
    Parallel Title: Erscheint auch als Rochow, Moritz von Transnationale Nomaden im Völkerrecht
    Dissertation note: Dissertation Bucerius Law School - Hochschule für Rechtswissenschaft Hamburg 2018
    DDC: 341.4086918
    RVK:
    PR 2215
    Keywords: Hochschulschrift ; Nomade ; Völkerrecht ; Nomade ; Völkerrecht
    Note: Im Vorwort: "Dieses Buch basiert auf meiner an der Bucerius Law School in Hamburg verfassten und unter dem Titel 'Völkerwanderung - transnationale Nomaden im Völkerrecht' von dieser zur Promotion angenommenen Dissertationsschrift. Das Promotionsverfahren wurde am 19. Februar 2018 mit der Note Summa cum laude abgeschlossen."
    URL: Inhaltsverzeichnis
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  • 18
    Book
    Book
    Das Natürlichkeitsargument bei biotechnologischen Maßnahmen (2019)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428854622 , 9783428154623 , 3428154622
    Language: German
    Pages: 219 Seiten , 24 cm x 16 cm, 400 g
    Series Statement: Schriften zur Rechtstheorie Band 290
    Series Statement: Schriften zur Rechtstheorie
    Parallel Title: Erscheint auch als Rostalski, Frauke, 1985 - Das Natürlichkeitsargument bei biotechnologischen Maßnahmen
    Dissertation note: Dissertation Friedrich-Schiller-Universität Jena 2017
    DDC: 340.112
    RVK:
    PI 3580
    RVK:
    PI 3000
    RVK:
    PJ 2380
    Keywords: Natural law ; Biotechnology ; Law and ethics ; Hochschulschrift ; Biotechnologie ; Natürlichkeit ; Legitimation ; Rechtsethik ; Deutschland ; Biotechnologie ; Natürlichkeit ; Rechtsethik ; Rechtstheorie
    Note: Literaturverzeichnis: Seite [198]-216
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
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  • 19
    Online Resource
    Online Resource
    Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2017)
    Paris : OECD Publishing
    Details
    ISBN: 9789264285675
    Language: English
    Pages: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - peer review reports on the exchange of information on tax rulings
    RVK:
    PP 6702
    Keywords: Information ; Steuerpolitik ; Unternehmensbesteuerung ; Besteuerungsverfahren ; Taxation ; Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmen ; Steuerrecht ; Steuerplanung ; Geschichte 2016
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 100 jurisdictions have joined the Inclusive Framework and will take part in a peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses countries against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges of rulings; and v) transparency on certain aspect of intellectual property regimes. This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. It covers the jurisdictions which participated in the BEPS Project prior to the creation of the Inclusive Framework, and it assesses implementation for the 1 January 2016 – 31 December 2016 period.
    DOI: 10.1787/9789264285675-en
    URL: lizenzpflichtig
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  • 20
    Online Resource
    Online Resource
    Diffuse Pollution, Degraded Waters : Emerging Policy Solutions (2017)
    Paris : OECD Publishing
    Details
    ISBN: 9789264269064
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Diffuse pollution, degraded waters
    RVK:
    PN 797
    Keywords: Gewässerbelastung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; OECD ; Wasserverschmutzung ; Kontrolle ; Wassergüte
    Abstract: After decades of regulation and investment to reduce point source water pollution, OECD countries still face water quality challenges (e.g. eutrophication) from diffuse agricultural and urban sources of pollution, that is disperse pollution from surface runoff, soil filtration and atmospheric deposition. The relative lack of progress reflects the complexities of controlling multiple pollutants from multiple sources, their high spatial and temporal variability, associated transactions costs, and limited political acceptability of regulatory measures. This report outlines the water quality challenges facing OECD countries today, presents a range of policy instruments and innovative case studies of diffuse pollution control, and concludes with an integrated policy framework to tackle diffuse water pollution. An optimal approach will likely entail a mix of policy interventions reflecting the basic OECD principles of water quality management – pollution prevention, treatment at source, the polluter pays and beneficiary pays principles, equity, and policy coherence.
    DOI: 10.1787/9789264269064-en
    URL: Volltext
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  • 21
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    Book
    Die Suche nach einem Legitimationsmaßstab für Pönalisierungsentscheidungen in der mehrkulturellen Gesellschaft der Bundesrepublik Deutschland (2017)
    Berlin : Duncker & Humblot
    Details
    ISBN: 3428151356 , 9783428151356 , 9783428851355
    Language: German
    Pages: 193 Seiten , 23.3 cm x 15.7 cm, 400 g
    Series Statement: Schriften zum Strafrecht Band 305
    Series Statement: Schriften zum Strafrecht
    Parallel Title: Erscheint auch als Lucke, Ole-Steffen, 1981 - Die Suche nach einem Legitimationsmaßstab für Pönalisierungsentscheidungen in der mehrkulturellen Gesellschaft der Bundesrepublik Deutschland
    Parallel Title: Erscheint auch als Lucke, Ole-Steffen, 1981 - Die Suche nach einem Legitimationsmaßstab für Pönalisierungsentscheidungen in der mehrkulturellen Gesellschaft der Bundesrepublik Deutschland
    Dissertation note: Dissertation Christian-Albrechts-Universität zu Kiel 2016
    DDC: 345.4302
    RVK:
    PH 2290
    RVK:
    PH 2280
    RVK:
    PI 4000
    RVK:
    PI 4510
    Keywords: Criminal justice, Administration of-Germany ; Multiculturalism-Law and legislation-Germany ; Discrimination in criminal justice administration-Germany ; Hochschulschrift ; Deutschland ; Kriminalpolitik ; Strafbarkeit ; Multikulturelle Gesellschaft ; Wertorientierung
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: http://www.duncker-humblot.de/index.php/die-suche-nach-einem-legitimationsmassstab-fur-ponalisierungsentscheidungen-in-der-mehrkulturellen-gesellschaft-der-bundesrepublik-deutschland.html
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  • 22
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    Book
    Die geistesgeschichtliche Lage des heutigen Parlamentarismus (2017)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428850303 , 3428150309 , 9783428150304
    Language: German
    Pages: 92 Seiten , 24 cm, 400 g
    Edition: Zehnte Auflage
    Parallel Title: Erscheint auch als Schmitt, Carl, 1888 - 1985 Die geistesgeschichtliche Lage des heutigen Parlamentarismus
    Parallel Title: Erscheint auch als Schmitt, Carl, 1888 - 1985 Die geistesgeschichtliche Lage des heutigen Parlamentarismus
    DDC: 321
    RVK:
    MF 5100
    RVK:
    CI 4618
    RVK:
    PI 2760
    Keywords: Legislative bodies ; Parliamentary practice ; Parlamentarismus
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  • 23
    Online Resource
    Online Resource
    Migration, Asyl, Flüchtlinge und Fremdenrecht : Deutschland und seine Nachbarn in Europa vor neuen Herausforderungen (2017)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428149384 (print) , 9783428549382
    Language: English , German
    Pages: 1 Online-Ressource (221 Seiten)
    Series Statement: Staats- und völkerrechtliche Abhandlungen der Studiengruppe für Politik und Völkerrecht 31
    DDC: 340
    RVK:
    MS 3600
    RVK:
    PN 430
    Keywords: Migrationspolitik. ; Asylrecht. ; Europa.
    Abstract: Nur etwa ein Prozent der Flüchtlinge sind tatsächlich politisch Verfolgte und werden als asylberechtigt anerkannt, zwei Drittel der Asylbewerber sind Muslime und vier Fünftel alleinstehende junge Männer, die im Regelfall ihre gesamten Familien nachholen werden, sobald sie im Inland ein Bleiberecht erlangt haben. Im Jahr 2015 wurden 441.899 Erstanträge vom Bundesamt für Migration und Flüchtlinge entgegengenommen. Im Monat November 2015 beantragten 55.950 Personen Asyl in der Bundesrepublik Deutschland. Unbekannt ist nach wie vor die Zahl der illegal Eingereis-ten, die sich nicht registrieren ließen. Über die Anzahl der auf diese Weise ebenso ins Inland gelangten islamistischen Kämpfer kann man nur spekulieren. Die Flüchtlings- und Migrationsbewegung war Thema des 32. Symposiums der Studiengruppe für Politik und Völkerrecht vom 29. bis 30. November 2015 in Berlin. Es fand in Verbindung mit der Kulturstiftung der deutschen Vertriebenen statt. Unter der Überschrift »Migration, Asyl, Flüchtlinge und Fremdenrecht« diskutierten Wissenschaftler die aktuellen politischen und rechtlichen Fragen der bald als Flüchtlingskrise bezeichneten Migrationsbewegung. / »Migration, Asylum, Refugees, and Aliens' Rights« -- Worldwide, 85 million migrants, 13 million refugees and asylum seekers and about 20 million illegal immigrants live outside their home country. Moreover, 30 million people are classified as internally displaced persons according to the UN refugee or-ganisation. Thus, about 150 million people worldwide live as migrants in a state, which is not their original home. Many of the refugees are trying to come to Europe and find a better life, especially in the Federal Republic of Germany. They apply for asylum, which is only available to them in the case of political persecution
    DOI: 10.3790/978-3-428-54938-2
    URL: http://elibrary.duncker-humblot.de/9783428549382/U1
    URL: Volltext
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    HU Berlin
  • 24
    Online Resource
    Online Resource
    International Regulatory Co-operation : The Role of International Organisations in Fostering Better Rules of Globalisation (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264244047
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als International regulatory co-operation
    RVK:
    MK 4000
    RVK:
    PR 2353
    Keywords: Regulierung ; Internationale Zusammenarbeit ; Internationale Organisation ; Governance ; Regulierung ; Internationale Organisation
    Abstract: Borders are becoming increasingly porous, with growing flows of goods, services, people and capital. Governments, more than ever, need to co-ordinate their efforts to develop global standards to address climate change, as well as crises related to finance, health, environment and migration; secure peace; and ensure sustainable economic prosperity and social inclusion. International organisations play a key role in fostering multilateral action and addressing the fragmentation that may undermine effective domestic action. To shed greater light on international standard setting, this unique report collects, compares and assesses the practices of 50 international organisations on their governance arrangements, operational modalities, use of quality management disciplines and co-operation efforts. It analyses different types of organisations – inter-governmental, supra-national, trans-governmental and private – and identifies avenues for making their action more effective, inclusive and relevant.
    DOI: 10.1787/9789264244047-en
    URL: Volltext
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  • 25
    Book
    Book
    Ehre im Spiegel der Justiz : eine Untersuchung zur Praxis deutscher Schwurgerichte im Umgang mit dem Phänomen der Ehrenmorde (2016)
    Berlin : Duncker & Humblot | Freiburg i.Br. : Max-Planck-Institut für ausländisches und internationales Strafrecht
    Details
    ISBN: 9783861132554 , 9783428148950
    Language: German
    Pages: XXVI, 495 Seiten , Diagramme
    Series Statement: Schriftenreihe des Max-Planck-Instituts für Ausländisches und Internationales Strafrecht Band 172
    Series Statement: K, Kriminologische Forschungsberichte
    Dissertation note: Dissertation Rechtswissenschaftliche Fakultät der Albert-Ludwigs-Universität Freiburg 2013/2014
    DDC: 345.02523
    RVK:
    PH 9100
    RVK:
    PH 3840
    RVK:
    PH 8720
    Keywords: Hochschulschrift ; Deutschland ; Ehrenmord ; Schwurgericht ; Rechtsprechung ; Strafzumessung ; Ehrenmord
    Note: Literaturverzeichnis: Seite 339-364
    URL: Klappentext
    URL: Inhaltsverzeichnis
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  • 26
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    Book
    Recht – Wissen – Kultur : die fragmentierte Ordnung (2016)
    Berlin : Duncker & Humblot
    Details
    ISBN: 3428150546 , 9783428150540 , 9783428850549
    Language: German
    Pages: 244 Seiten , 23.3 cm x 15.7 cm, 400 g
    Series Statement: Schriften zur Rechtstheorie Band 282
    Series Statement: Schriften zur Rechtstheorie
    Parallel Title: Erscheint auch als Ladeur, Karl-Heinz, 1943 - Recht - Wissen - Kultur
    DDC: 340.1
    RVK:
    PI 2250
    RVK:
    PU 1520
    RVK:
    PI 4000
    Keywords: Law Philosophy ; Culture and law ; Law and globalization ; Rechtstheorie
    Note: Literaturverzeichnis: Seite 202-241
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
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  • 27
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    Book
    Religiöse Paralleljustiz : Zulässigkeit und Grenzen informeller Streitschlichtung und Streitentscheidung unter Muslimen in Deutschland (2016)
    Berlin : Duncker & Humblot
    Details
    ISBN: 3428148398 , 9783428848393 , 9783428148394
    Language: German
    Pages: 273 Seiten , 23.3 cm x 15.7 cm
    Series Statement: Schriften zum Öffentlichen Recht Band 1332
    Series Statement: Schriften zum öffentlichen Recht
    Parallel Title: Erscheint auch als Bauwens, Kathrin Religiöse Paralleljustiz
    Dissertation note: Dissertation Westfälische Wilhelms-Universität Münster 2014
    DDC: 342.430852
    RVK:
    PL 389
    RVK:
    PU 8200
    RVK:
    BR 7600
    RVK:
    PI 5030
    Keywords: Hochschulschrift ; Deutschland ; Islam ; Rechtsstreit ; Beilegung ; Friedensrichter ; Deutschland ; Muslim ; Konfliktregelung ; Schiedsgerichtsbarkeit
    Note: Literaturverzeichnis: Seite [242]-271
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
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  • 28
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    Kriminalität, Kriminalitätskontrolle, Strafvollzug und Menschenrechte : Internationales Kolloquium zum Gedenken an Professor Dr. Günther Kaiser vom 23. Januar 2009 : herausgegeben zum 50-jährigen Bestehen des Max-Planck-Instituts für Ausländisches und Internationales Strafrecht, Freiburg, am 1. Juli 2016 (2016)
    Berlin : Duncker & Humblot | Freiburg i. Br. : Max-Planck-Institut für ausländisches und internationales Strafrecht
    Show associated volumes/articles
    Details
    ISBN: 3428150384 , 9783861132585 , 9783428150380
    Language: German , English
    Pages: X, 176 Seiten , 23 cm, 250 g
    Edition: [1. Auflage]
    Series Statement: Schriftenreihe des Max-Planck-Instituts für Ausländisches und Internationales Strafrecht Band 23
    Series Statement: I, Interdisziplinäre Forschungen aus Strafrecht und Kriminologie
    RVK:
    PR 2213
    RVK:
    PH 8000
    RVK:
    PC 4630
    Keywords: Kaiser, Günther ; Max-Planck-Institut für Ausländisches und Internationales Strafrecht ; Auszeichnung ; Bildnis ; Konferenz ; Freiburg im Breisgau ; Konferenzschrift 2009 ; Biografie ; Bibliografie ; Festschrift ; Kaiser, Günther 1928-2007 ; Deutschland ; Strafrecht ; Strafvollzugsrecht ; Kriminologie ; Kaiser, Günther 1928-2007 ; Kaiser, Günther 1928-2007
    Note: Schriftenverzeichnis von Günther Kaiser: Seite 133-169 , Enthält 16 Beiträge , Gemeinsames Wirken mit Günther Kaiser am Max-Planck-Institut , Strafrechtliche Sozialkontrolle, Kriminalität und die Kriminologie , Beiträge überwiegend deutsch, teilweise englisch
    URL: Inhaltsverzeichnis
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  • 29
    Online Resource
    Online Resource
    Data-Driven Innovation : Big Data for Growth and Well-Being (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
    RVK:
    PZ 4500
    Keywords: Science and Technology ; Bericht ; Big Data ; Weltwirtschaft ; Wohlstand
    Abstract: Today, the generation and use of huge volumes of data are redefining our “intelligence” capacity and our social and economic landscapes, spurring new industries, processes and products, and creating significant competitive advantages. In this sense, data-driven innovation (DDI) has become a key pillar of 21st-century growth, with the potential to significantly enhance productivity, resource efficiency, economic competitiveness, and social well-being. Greater access to and use of data create a wide array of impacts and policy challenges, ranging from privacy and consumer protection to open access issues and measurement concerns, across public and private health, legal and science domains. This report aims to improve the evidence base on the role of DDI for promoting growth and well-being, and provide policy guidance on how to maximise the benefits of DDI and mitigate the associated economic and societal risks.
    DOI: 10.1787/9789264229358-en
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  • 30
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    Terrorismusfinanzierung : Prävention im Spannungsfeld von internationalen Vorgaben und nationalem Tatstrafrecht (2015)
    Berlin : Duncker & Humblot | Freiburg i. Br. : Max-Planck-Inst. für Ausländisches und Internat. Strafrecht
    Details
    ISBN: 9783428147243 , 9783861138051
    Language: German
    Pages: XXV, 236 Seiten
    Series Statement: Schriftenreihe des Max-Planck-Instituts für Ausländisches und Internationales Strafrecht Band 150
    Series Statement: S, Strafrechtliche Forschungsberichte
    Parallel Title: Erscheint auch als Sieber, Ulrich, 1950 - Terrorismusfinanzierung
    DDC: 345.4302317
    RVK:
    PH 8760
    RVK:
    PR 2375
    RVK:
    PH 3510
    Keywords: Deutschland ; Internationaler Terrorismus ; Finanzierung ; Bekämpfung ; Kriminalpolitik ; Deutschland ; Terrorismus ; Finanzierung ; Prävention ; Strafrecht ; Sicherheitspolitik ; Internationaler Vergleich
    Note: Literaturverzeichnis: Seite 232-236
    URL: Inhaltsverzeichnis
    URL: Klappentext
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
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  • 31
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    Der Begriff des Politischen : Text von 1932 mit einem Vorwort und drei Corollarien (2015)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428145805 , 9783428845804 , 3428145801
    Language: German
    Pages: 119 S. , 24 cm, 400 g
    Edition: 9., korr. Aufl.
    Parallel Title: Online-Ausg. Schmitt, Carl, 1888 - 1985 Der Begriff des Politischen
    Parallel Title: Online-Ausg. Schmitt, Carl, 1888 - 1985 Der Begriff des Politischen
    DDC: 320
    RVK:
    MC 6400
    RVK:
    PK 255
    Keywords: Political science ; State, The ; Das Politische
    Note: Literaturangaben. - 1. Nachdr. der Ausg. von 2009, mit Korr. aus Carl Schmitts Handexemplar ... und einem Personenverz
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
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  • 32
    Online Resource
    Online Resource
    Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels 2013 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
    RVK:
    MK 5215
    RVK:
    PP 8105
    RVK:
    QR 730
    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
    DOI: 10.1787/9789264187610-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 33
    Online Resource
    Online Resource
    Measuring Fiscal Decentralisation : Concepts and Policies (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
    RVK:
    PP 8080
    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
    DOI: 10.1787/9789264174849-en
    URL: Volltext
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  • 34
    Online Resource
    Online Resource
    Action Plan on Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
    RVK:
    PP 8080
    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
    DOI: 10.1787/9789264202719-en
    URL: Volltext
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  • 35
    Online Resource
    Online Resource
    Addressing Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
    RVK:
    QT 320
    RVK:
    PP 8080
    RVK:
    QL 410
    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
    DOI: 10.1787/9789264192744-en
    URL: Volltext
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  • 36
    Book
    Book
    Maras : a study of their origin, international impact, and the measures taken to fight them (2013)
    Freiburg i. Br. : Max-Planck-Inst. für Ausländisches und Internat. Strafrecht | Berlin : Duncker & Humblot
    Details
    ISBN: 3428143108 , 9783861132431 , 9783428143108
    Language: English
    Pages: XI, 245 S. , graph. Darst., Kt. , 224 mm x 148 mm, 340 g
    Series Statement: Schriftenreihe des Max-Planck-Instituts für ausländisches und internationales Strafrecht 163
    Series Statement: Reihe K: Kriminologische Forschungsberichte
    Dissertation note: Zugl.: Freiburg i. Br., Univ., Diss., 2012
    DDC: 364.106609728
    RVK:
    PH 8240
    RVK:
    PH 8460
    Keywords: Gangs ; Gang prevention Law and legislation ; Hispanic American gangs ; Gang prevention Law and legislation ; Hochschulschrift ; Honduras ; Guatemala ; El Salvador ; Mara Salvatrucha ; Bandenkriminalität ; Bekämpfung ; Guatemala ; Jugendbande ; Honduras ; Jugendbande ; El Salvador ; Jugendbande
    URL: Inhaltsverzeichnis
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  • 37
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    Book
    Criminal policy in Iran following the revolution of 1979 : a comparative analysis of criminal punishment and sentencing in Iran and Germany (2013)
    Berlin : Duncker & Humblot | Freiburg i. Br. : Max-Planck-Inst. für Ausländisches und Internat. Strafrecht
    Details
    ISBN: 9783428138883 , 9783861131168
    Language: English
    Pages: XV, 265 S. , graph. Darst.
    Series Statement: Schriftenreihe des Max-Planck-Instituts für Ausländisches und Internationales Strafrecht 157
    Series Statement: K, Kriminologische Forschungsberichte
    Dissertation note: Zugl.: Freiburg im Breisgau, Univ., Diss., 2010
    RVK:
    PH 7164
    RVK:
    PH 7160
    RVK:
    PH 7165
    RVK:
    PH 6904
    RVK:
    PH 6040
    Keywords: Judgments, Criminal ; Judgments, Criminal ; Punishment ; Punishment ; Iran History 1997- ; Hochschulschrift ; Iran ; Deutschland ; Strafrecht ; Strafvollstreckung ; Rechtsvergleich ; Iran ; Deutschland ; Strafrecht ; Strafe ; Strafvollstreckung ; Rechtsvergleich
    Description / Table of Contents: History of modern justice : discourse, transplantation, and irritationCriminal punishment in context : Islamic Republic of Iran and Federal Republic of Germany comparedPublic attitudes to crime punishment and Sharia in IranConcluding remarks of the study.
    Note: Literaturverz. S. [249] - 262
    URL: Inhaltsverzeichnis
    URL: Klappentext
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  • 38
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    Book
    Jihadi violence : a study of al-Qaeda's media (2013)
    Berlin : Duncker & Humblot | Freiburg i. Br. : Max-Planck-Inst. für Ausländisches und Internat. Strafrecht
    Details
    ISBN: 3428140494 , 9783861131199 , 9783428140497
    Language: English
    Pages: XII, 266 Seiten , Diagramme , 224 mm x 148 mm
    Series Statement: Schriftenreihe des Max-Planck-Instituts für ausländisches und internationales Strafrecht Band 159
    Series Statement: K, Kriminologische Forschungsberichte
    Dissertation note: Dissertation Universität Freiburg im Breisgau 2012
    RVK:
    PH 8760
    RVK:
    PR 2375
    RVK:
    MD 8920
    Keywords: Jihad ; Islamic fundamentalism ; Terrorism Religious aspects ; Islam ; Hochschulschrift ; Kriminologie ; Internationaler Terrorismus ; al-Qaida ; Djihad ; Kriminologie ; Internationaler Terrorismus ; al-Qaida ; Medienforschung
    URL: Klappentext
    URL: Inhaltsverzeichnis
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  • 39
    Book
    Book
    Europa und das kommende Kalifat : der Islam und die Radikalisierung der Demokratie (2013)
    Berlin : Duncker & Humblot
    Details
    ISBN: 3428138317 , 9783428138319 , 9783428138319
    Language: German
    Pages: XXXV, 227 Seiten , 24 cm, 400 g
    Uniform Title: Europe, globalization, and the coming universal caliphate
    DDC: 320.557094
    RVK:
    MG 11270
    RVK:
    MK 5205
    RVK:
    PS 2700
    Keywords: Europäische Union ; Organisation der Islamischen Konferenz ; Multikulturelle Gesellschaft ; Global Governance ; Islamisierung ; Religionspolitik
    Note: Literaturangaben , Bibliografie S. [205] - 214
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
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    HU Berlin
    München BSB
    Würzburg UB
    KOBV
    HeBIS
    BVB
    Bayreuth UB
  • 40
    Book
    Book
    Mensch und Recht : Festschrift für Eibe Riedel zum 70. Geburtstag (2013)
    Berlin : Duncker & Humblot
    Show associated volumes/articles
    Details
    ISBN: 342813933X , 9783428839339 , 9783428139330
    Language: German , English
    Pages: 697 S. , Ill.
    Series Statement: Veröffentlichungen des Walther-Schücking-Instituts für Internationales Recht an der Universität Kiel 183
    Parallel Title: Online-Ausg. Mensch und Recht
    Parallel Title: Erscheint auch als Mensch und Recht
    DDC: 340
    RVK:
    PC 4630
    Keywords: Human rights ; Civil rights ; Aufsatzsammlung ; Festschrift ; Menschenrecht ; Menschenwürde ; Menschenrecht ; Rechtsschutz ; Völkerrecht ; Innerstaatliches Recht
    Note: Beitr. teilw. dt., teilw. engl.
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
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  • 41
    Book
    Book
    Der kooperative Verfassungsstaat - aus Kultur und als Kultur : Vorstudien zu einer universalen Verfassungslehre (2013)
    Berlin : Duncker & Humblot
    Details
    ISBN: 342814032X , 9783428840328 , 9783428140329
    Language: German
    Pages: 816 S. , 233 mm x 157 mm, 1200 g
    Series Statement: Schriften zum öffentlichen Recht 1243
    Series Statement: Schriften zum öffentlichen Recht
    Parallel Title: Online-Ausg. Häberle, Peter, 1934 - Der kooperative Verfassungsstaat - aus Kultur und als Kultur
    Parallel Title: Online-Ausg. Häberle, Peter, 1934 - Der kooperative Verfassungsstaat - aus Kultur und als Kultur
    DDC: 342.0201
    RVK:
    PK 250
    Keywords: Verfassungsstaat ; Internationaler Vergleich ; Verfassungslehre ; Verfassungsstaat ; Verfassungslehre ; Verfassungstheorie ; Internationaler Vergleich ; Kulturwissenschaften
    Note: Literaturverz. S. [780] - 787
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
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  • 42
    Online Resource
    Online Resource
    Taxing Energy Use : A Graphical Analysis (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
    RVK:
    PP 8080
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
    DOI: 10.1787/9789264183933-en
    URL: Volltext
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  • 43
    Book
    Book
    Internationale Haftbefehle in noch andauernden Konflikten : rechtliche Rahmenbedingungen bei strafrechtlicher Intervention externer Akteure (2013)
    Berlin : Duncker & Humblot | Freiburg i.Br. : Max-Planck-Inst. für ausländisches und internat. Strafrecht
    Details
    ISBN: 9783861138259 , 9783428141944 , 3428141946
    Language: German
    Pages: XXI, 332 Seiten , 224 mm x 148 mm, 450 g
    Series Statement: Schriftenreihe des Max-Planck-Instituts für Ausländisches und Internationales Strafrecht 134
    Series Statement: Reihe S, Strafrechtliche Forschungsberichte
    Dissertation note: Zugl.: Freiburg i.Br., Univ., Diss., 2012/13
    RVK:
    PR 2210
    Keywords: Warrants (Law) ; Arrest International cooperation ; International criminal law ; Judicial assistance ; Criminal procedure ; Criminal justice, Administration of ; Hochschulschrift ; Sudan ; Uganda ; Bewaffneter Konflikt ; Internationaler Strafgerichtshof ; Strafverfolgung ; Haftbefehl ; Deutschland ; Strafverfolgung ; Bindungswirkung ; Internationaler Strafgerichtshof ; Normenkollision ; Völkerstrafrecht ; Inland ; Strafverfolgung ; Normenkollision ; Drittland
    URL: Inhaltsverzeichnis
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  • 44
    Online Resource
    Online Resource
    Better Regulation in Europe: Greece 2012 (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264179288
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    PL 727
    RVK:
    QG 500
    Keywords: Regulierung ; Griechenland ; Governance ; Greece ; Griechenland ; Wirtschaftspolitik ; Regulierung
    Abstract: This review of regulation in Greece maps and analyses the core issues which together make up effective regulatory management, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include improving regulatory management, institutional capacities for effective regulation, transparency and processes for effective public consultation and communication, processes for the development of new regulations and for the management of the regulatory stock, compliance rates, enforcement policy. appeal processes, the interface between different levels of government and interface between national processes and those of the EU.
    DOI: 10.1787/9789264179288-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 45
    Book
    Book
    Legalität und Legitimität (2012)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428138449 , 9783428838448 , 3428138449
    Language: German
    Pages: 97 Seiten , Illustrationen , 24 cm, 185 g
    Edition: 8., korrigierte Aufl.
    Parallel Title: Online-Ausg. Schmitt, Carl, 1888 - 1985 Legalität und Legitimität
    Parallel Title: Erscheint auch als Schmitt, Carl Legalität und Legitimität
    DDC: 340.11
    RVK:
    MD 3550
    RVK:
    PK 255
    RVK:
    PI 2250
    RVK:
    PL 221
    RVK:
    PI 2760
    Keywords: Legitimacy of governments Germany ; Legislative power Germany ; Rule of law Germany ; Deutschland ; Legalität ; Deutsches Reich Die Verfassung des Deutschen Reichs 1919 ; Legalität
    URL: Inhaltsverzeichnis
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  • 46
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Kingdom 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118164
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Taxation ; United Kingdom ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264118164-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 47
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264115026
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Taxation ; Italy ; Italien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264115026-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 48
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114708
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : France 2011 : Combiné : Phase 1 + Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264114708-en
    URL: Volltext
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  • 49
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Kingdom 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118164
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264118164-en
    URL: Volltext
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  • 50
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114661
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Suisse 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Schweiz ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264114661-en
    URL: Volltext
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  • 51
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turks and Caicos Islands 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118119
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    DOI: 10.1787/9789264118119-en
    URL: Volltext
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  • 52
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264110489
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264110489-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 53
    Online Resource
    Online Resource
    Corporate Governance of Listed Companies in China : Self-Assessment by the China Securities Regulatory Commission (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264119208
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Corporate governance of listed companies in China
    DDC: 338.60951
    RVK:
    PU 8450
    Keywords: Corporate Governance ; Aktiengesellschaft ; Aufsichtsrat ; China ; Governance ; Industry and Services ; China, People’s Republic ; China ; Corporate Governance
    Abstract: This report looks at the institutional framework of corporate governance in China through the prism of the OECD Principles of Corporate Governance and is a product of the ongoing OECD-China Policy Dialogue on Corporate Governance. By assessing a broad range of laws, regulations and codes, it provides a valuable reference for understanding how much has been achieved in Chinese corporate governance and the main ambitions of future reform efforts. The report shows that corporate governance has improved significantly since the Chinese stock market was created in 1990, with important achievements in establishing and developing the legal and regulatory framework. The OECD-China Self-Assessment represents a thorough review of all laws, regulations and codes that relate to every principle recommended by the OECD Principles of Corporate Governance. It documents the advances in the Chinese Corporate Governance framework. Building on this report, bilateral co-operation between China and the OECD will continue to enhance the understanding of China’s corporate governance system and how it impacts on company and investor behaviour.
    DOI: 10.1787/9789264119208-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 54
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Estonia 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108752
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108752-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 55
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117860
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117860-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 56
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117617
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8080
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117617-en
    URL: Volltext
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  • 57
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117655
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117655-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 58
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117860
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117860-en
    URL: Volltext
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  • 59
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108868
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108868-en
    URL: Volltext
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  • 60
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108738
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108738-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 61
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turks and Caicos Islands 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118119
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264118119-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 62
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117884
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Luxembourg 2011 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    DOI: 10.1787/9789264117884-en
    URL: Volltext
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  • 63
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114708
    Language: English
    Pages: Online-Ressource (98 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; France 2011 ; Combiné ; Phase 1 Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Taxation ; France ; Frankreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264114708-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 64
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096905
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096905-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 65
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117709
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117709-en
    URL: Volltext
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  • 66
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264115026
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264115026-en
    URL: Volltext
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  • 67
    Online Resource
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117655
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117655-en
    URL: Volltext
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  • 68
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Bahamas 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108295
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108295-en
    URL: Volltext
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  • 69
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    Grenzen der Religionsfreiheit am Beispiel des Islam (2011)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428136452 , 9783428836451
    Language: German
    Pages: 1 Online-Ressource (140 S.)
    Edition: 2., überarb. Aufl.
    Edition: Duncker & Humblot eLibrary. Rechts- und Staatswissenschaften
    Parallel Title: Erscheint auch als
    DDC: 342.430852
    RVK:
    PL 407
    Keywords: Freedom of religion ; Islam ; Islam ; Religionsfreiheit ; Religionsgrundrechte ; Deutschland ; Religionsfreiheit ; Islam
    Abstract: Muslime wollen den Islam, ihre Religion, auch in Deutschland leben. Sie bauen Moscheen und Minarette, welche die Herrschaft Allahs propagieren. Musliminnen kleiden sich wie im Orient. Schon ruft der Muezzin zum Gebet. Die Scharia soll möglichst zur Geltung kommen. Dafür berufen sich die Muslime auf die Religionsfreiheit und werden darin, soweit irgendwie tragbar, von Politik, Rechtsprechung, Medien und Wissenschaft unterstützt. -- Das Bundesverfassungsgericht hat die Freiheiten des Glaubens und des Bekenntnisses und die Gewährleistung der ungestörten Religionsausübung zu einem vorbehaltlosen Grundrecht der Religionsfreiheit zusammengefaßt und dieses nicht nur weit ausgedehnt, sondern auch in einen denkbar hohen Rang gehoben. Nur gegenläufigen verfassungsrangigen Prinzipien muß das Grundrecht, zu leben und zu handeln, wie es die Religion gebietet, weichen. Die schicksalhafte Dogmatik ist neu zu bedenken, weil der Islam eine verbindliche Lebensordnung ist, die mit westlicher Kultur schwerlich vereinbar ist. Die Säkularität ist ihm fremd. Der aufklärerische Vorrang des Staatlichen vor dem Religiösen ist religionspluralistisch zwingend. Grundrechte, die freiheitliche demokratische Ordnung umzuwälzen, kann es wegen des gegenläufigen Widerstandsrechts nicht geben. Auch die Religionsgrundrechte lassen es nicht zu, daß die Erste Welt, das Diesseits, von Vorstellungen einer Zweiten Welt, des Jenseits, beherrscht wird. -- Die Dogmatik der Religionsgrundrechte wirft Fragen nach Meinen, Wissen und Glauben, nach politischer Freiheit und religiöser Herrschaft, nach Diesseits und Jenseits, nach Staat und Religion auf, die Frage nach einer Republik, deren fundamentales Prinzip die Freiheit der Bürger ist, die demokratisch zum Recht finden.
    DOI: 10.3790/978-3-428-53645-0
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    URL: Inhaltsverzeichnis
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  • 70
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117723
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Taxation ; Austria ; Österreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117723-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 71
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117709
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117709-en
    URL: Volltext
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  • 72
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117723
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Österreich ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117723-en
    URL: Volltext
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  • 73
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117983
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117983-en
    URL: Volltext
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  • 74
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Norway 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097254
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097254-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 75
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096851
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096851-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 76
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ireland 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097155
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097155-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 77
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Trinidad and Tobago 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096936
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096936-en
    URL: Volltext
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  • 78
    Book
    Book
    Kultur und Strafrecht : die Berücksichtigung kultureller Wertvorstellungen in der deutschen Strafrechtsdogmatik (2011)
    Berlin : Duncker & Humblot
    Details
    ISBN: 3428132610 , 9783428132614 , 9783428832613
    Language: German
    Pages: 424 S. , 233 mm x 157 mm
    Series Statement: Strafrechtliche Abhandlungen Neue Folge, Band 230
    Series Statement: Strafrechtliche Abhandlungen
    Parallel Title: Erscheint auch als Valerius, Brian, 1974 - Kultur und Strafrecht
    Parallel Title: Erscheint auch als Valerius, Brian, 1974 - Kultur und Strafrecht
    Dissertation note: Teilw. zugl.: Würzburg, Univ., Habil.-Schr., 2009
    RVK:
    PH 3820
    RVK:
    PH 2290
    RVK:
    PH 3050
    RVK:
    PI 4000
    Keywords: Criminal law ; Culture ; Hochschulschrift ; Deutschland ; Strafrechtsdogmatik ; Wertorientierung ; Deutschland ; Kulturkonflikt ; Strafrechtsdogmatik
    URL: Inhaltsverzeichnis
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  • 79
    Book
    Book
    Sozialadäquanz im Strafrecht : zur Knabenbeschneidung (2011)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428134878
    Language: German
    Pages: 214 Seiten , 24 cm x 16 cm
    Series Statement: Schriften zum Strafrecht 216
    Series Statement: Schriften zum Strafrecht
    Parallel Title: Erscheint auch als Exner, Thomas Sozialadäquanz im Strafrecht
    Parallel Title: Online-Ausg. Exner, Thomas, 1983 - Sozialadäquanz im Strafrecht
    Dissertation note: Zugl.: Jena, Univ., Diss., 2010
    DDC: 340
    RVK:
    PH 3870
    RVK:
    PH 3100
    Keywords: Circumcision Law and legislation ; Hochschulschrift ; Deutschland ; Beschneidung ; Kindeswohl ; Gefährliche Körperverletzung ; Unrecht ; Soziale Adäquanz
    URL: Inhaltsverzeichnis
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  • 80
    Online Resource
    Online Resource
    Die Erinnerungskultur im Verfassungsstaat : "Denk-Mal"-Themen, Geschichtsorte, Museen, nationaler und universaler Kulturgüterschutz (2011)
    Berlin : Duncker u. Humblot | Berlin : Duncker & Humblot
    Details
    ISBN: 9783428535637
    Language: German
    Pages: 1 Online-Ressource (154 Seiten)
    Series Statement: Duncker & Humblot eLibrary
    Series Statement: Wissenschaftliche Abhandlungen und Reden zur Philosophie, Politik und Geistesgeschichte 62
    Series Statement: Wissenschaftliche Abhandlungen und Reden zur Philosophie, Politik und Geistesgeschichte
    DDC: 344.09
    RVK:
    LB 63015
    RVK:
    PR 2629
    Keywords: Kulturerbe ; Kulturgüterschutz ; Verfassungsrecht
    DOI: 10.3790/978-3-428-53563-7
    URL: http://elibrary.duncker-humblot.de/9783428535637/1
    URL: Volltext
    URL: lizenzpflichtig
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    URL: Volltext
    URL: Volltext
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    BSZ
    GBV
    KOBV
    HeBIS
    BVB
  • 81
    Book
    Book
    Deutschland und Frankreich in der europäischen Integration : "Motor" oder "Blockierer"? ; [13. Deutsch-Französisches Verwaltungskolloquium] : "moteur" ou "frein"? = L'Allemagne et la France dans l'intégration européenne (2011)
    Berlin : Duncker & Humblot
    Show associated volumes/articles
    Details
    ISBN: 3428135652 , 9783428135653 , 9783428835652
    Language: German , French
    Pages: 198 S. , 24 cm
    Series Statement: Schriftenreihe der Hochschule Speyer 210
    Parallel Title: Online-Ausg. Deutschland und Frankreich in der europäischen Integration
    DDC: 341.242/20943
    RVK:
    ML 4500
    RVK:
    ML 2400
    RVK:
    PS 2420
    RVK:
    MK 5000
    RVK:
    PS 2600
    Keywords: Public administration Congresses ; Public administration Congresses ; Frankreich Deutschland ; Internationale Zusammenarbeit ; Gemeinsame Politik internationaler Akteure ; Europapolitik ; Internationale regionale politische Integration ; Europäische Integration ; Bilaterale internationale Beziehungen ; Gruppenbildung innerhalb internationalen Akteurs ; Bilateralismus ; Politische Führung (Gruppe) ; EU-/EG-Länder ; Europäische Union Politische Entwicklung ; Institutionelle Entwicklung internationalen Akteurs ; Institutioneller Rahmen internationaler Beziehungen ; Europe Congresses Economic integration ; France Congresses Foreign economic relations ; Germany Congresses Foreign economic relations ; Konferenzschrift 2010 ; Konferenzschrift 2006 ; Konferenzschrift 2010 ; Konferenzschrift 2006 ; Konferenzschrift 2010 ; Konferenzschrift 2006 ; Frankreich ; Deutschland ; Europäische Integration ; Deutschland ; Frankreich ; Internationale Kooperation ; Europäische Integration
    Note: Kongressangaben aus dem Vorw. - Beitr. teilw. dt., teilw. franz , Beitr. teilw. dt., teilw. franz.
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
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  • 82
    Book
    Book
    Die Erinnerungskultur im Verfassungsstaat : "Denk-Mal"-Themen, Geschichtsorte, Museen, nationaler und universaler Kulturgüterschutz (2011)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428135639 , 9783428835638
    Language: German
    Pages: 154 S. , 21 cm
    Series Statement: Wissenschaftliche Abhandlungen und Reden zur Philosophie, Politik und Geistesgeschichte 62
    Series Statement: Wissenschaftliche Abhandlungen und Reden zur Philosophie, Politik und Geistesgeschichte
    DDC: 344.09
    RVK:
    LB 63015
    RVK:
    PR 2629
    Keywords: Kulturerbe ; Kulturgüterschutz ; Verfassungsrecht
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: http://d-nb.info/1011124149/04
    URL: Inhaltsverzeichnis
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  • 83
    Book
    Book
    Staat, Verwaltung und Rechtsschutz : Festschrift für Wolf-Rüdiger Schenke zum 70. Geburtstag (2011)
    Berlin : Duncker & Humblot
    Show associated volumes/articles
    Details
    ISBN: 3428134680 , 9783428834686 , 9783428134687
    Language: German
    Pages: 1376 Seiten , Portr.
    Series Statement: Schriften zum öffentlichen Recht 1196
    Series Statement: Schriften zum öffentlichen Recht
    Parallel Title: Online-Ausg. Staat, Verwaltung und Rechtsschutz
    DDC: 342.43
    RVK:
    PC 4630
    Keywords: Administrative law ; Constitutional law ; Criminal law ; Aufsatzsammlung ; Bibliografie ; Festschrift ; Deutschland ; Verfassungsrecht ; Verwaltungsrecht ; Schenke, Wolf-Rüdiger 1941-
    Note: Bibliogr. W.-R. Schenke S. [1355] - 1369
    URL: Inhaltsverzeichnis
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  • 84
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117617
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8080
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117617-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 85
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117983
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency
    DOI: 10.1787/9789264117983-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 86
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117884
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Luxembourg 2011 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117884-en
    URL: Volltext
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  • 87
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114661
    Language: English
    Pages: Online-Ressource (102 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Suisse 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Taxation ; Switzerland ; Schweiz ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264114661-en
    URL: Volltext
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  • 88
    Book
    Book
    Vom Gefühl am Grund der Rechtsfindung : Rechtsmethodik, Objektivität und Emotionalität in der Rechtsanwendung (2011)
    Berlin : Duncker & Humblot
    Details
    ISBN: 3428135482 , 9783428135486 , 9783428835485
    Language: German
    Pages: 193 Seiten , 24 cm
    Series Statement: Schriften zur Rechtstheorie Heft 257
    Series Statement: Schriften zur Rechtstheorie
    Parallel Title: Erscheint auch als Hänni, Julia, 1977 - Vom Gefühl am Grund der Rechtsfindung
    Parallel Title: Erscheint auch als Hänni, Julia, 1977 - Vom Gefühl am Grund der Rechtsfindung
    Parallel Title: Erscheint auch als Hänni, Julia, 1977 - Vom Gefühl am Grund der Rechtsfindung
    Dissertation note: Dissertation Universität St. Gallen 2010
    DDC: 340.19
    RVK:
    PI 3010
    RVK:
    PI 3580
    Keywords: Emotions ; Law Philosophy ; Law Study and teaching ; Methodology ; Law and ethics ; Hochschulschrift ; Rechtsfindung ; Wertethik ; Gefühl
    Note: Literaturverzeichnis: Seite 175-187
    URL: Inhaltsverzeichnis
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  • 89
    Online Resource
    Online Resource
    The call for innovative and open government : an overview of country initiatives (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264107052
    Language: English
    Pages: Online-Ressource (315 S.)
    Parallel Title: Print version The Call for Innovative and Open Government : An Overview of Country Initiatives
    DDC: 350.001
    RVK:
    PL 625
    Keywords: Electronic books
    Abstract: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation, a more effective and performance-oriented public service, promotion of open and transparent government, and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation. The book also includes detailed profiles of countries´ open and innovative government initiatives, covering Australia, Austria, Belgium, Brazil, Canada, Chile, Denmark, Estonia, Finland, France, Germany, Greece, Iceland, Ireland, Israel, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Russian Federation, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, Ukraine and the United Kingdom.
    Description / Table of Contents: Foreword; Acknowledgements; Table of contents; Overview of countries' open government initiatives; Vers une administration innovante et ouverte : un aperçu des initiatives des pays; Country profiles; Annex A. Questionnaire;
    Note: Gesehen am 19.08.2011
    URL: Volltext
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  • 90
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Denmark 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9264097104 , 9789264097094 , 9789264097100
    Language: English
    Pages: Online-Ressource (103 p)
    Edition: Online-Ausg. 2011 Electronic reproduction; Available via World Wide Web
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    RVK:
    PP 8040
    Keywords: Taxation International cooperation ; Taxation ; Taxation Law and legislation ; Dänemark ; Finanzverwaltung ; Steuersystem ; Internationale Kooperation
    Note: "January 2011 (reflecting the legal and regulatory framework as at August 2010) , Electronic reproduction; Available via World Wide Web
    DOI: 10.1787/9789264097094-en
    URL: Volltext
    URL: Volltext
    URL: Volltext
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  • 91
    Online Resource
    Online Resource
    Taxation and Employment (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264120808
    Language: English
    Pages: Online-Ressource (165 p)
    Edition: Online-Ausg. 2012 Electronic reproduction; Available via World Wide Web
    Series Statement: OECD Tax Policy Studies 21
    DDC: 331.11
    RVK:
    PP 8105
    Keywords: Manpower policy ; Fiscal policy ; Labor supply Effect of taxation on ; Steuerpolitik ; Einkommensteuer ; Beschäftigung ; Niedriglohn ; Älterer Arbeitnehmer ; Hochqualifizierter Beruf
    Note: "This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso , "Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda"--T.p. verso , "This report was prepared by Alastair Thomas of the OECD Secretariat"--Foreword , Includes bibliographical references (p. 148-153) , ISSN for online series: 1990-0538 , OECD code: 23 2011 48 1 P , Electronic reproduction; Available via World Wide Web
    DOI: 10.1787/9789264120808-en
    URL: Volltext
    URL: Volltext
    URL: Volltext
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  • 92
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095588-en
    URL: Volltext
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  • 93
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bermuda 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    Language: English
    Edition: 2010
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8665
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    DOI: 10.1787/9789264095458-en
    URL: Volltext
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  • 94
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bermuda 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095458
    Language: English
    Pages: Online-Ressource (74 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8665
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Taxation ; Bermuda ; OECD ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095458-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 95
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095472
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095472-en
    URL: Volltext
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  • 96
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095625
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095625-en
    URL: Volltext
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  • 97
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095564
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095564-en
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  • 98
    Online Resource
    Online Resource
    Better Regulation in Europe: Germany 2010 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264085886
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa; Deutschland 2010
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa: Deutschland 2010
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    QG 215
    RVK:
    QR 300
    RVK:
    PL 387
    RVK:
    PI 3090
    Keywords: Regulierung ; Deutschland ; Governance ; Germany ; Deutschland ; Regulierung
    Abstract: This report maps and analyses the core issues which together make up effective regulatory management for Germany, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include: strategy and policies for improving regulatory management; institutional capacities for effective regulation and the broader policy making context; transparency and processes for effective public consultation and communication; processes for the development of new regulations, including impact assessment and for the management of the regulatory stock, including administrative burdens; compliance rates, enforcement policy and appeal processes; and the multilevel dimension: interface between different levels of government and interface between national processes and those of the EU. This book is part of a project examining better regulation, being carried out in partnership with the European Commission.
    DOI: 10.1787/9789264085886-en
    URL: Volltext
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  • 99
    Book
    Book
    Obrigkeitliche Armenfürsorge im deutschen Reich vom Beginn der Frühen Neuzeit bis zum Ende des Dreißigjährigen Krieges (1495 - 1648) (2010)
    Berlin : Duncker & Humblot
    Details
    ISBN: 3428133854 , 9783428133857 , 9783428833856
    Language: German
    Pages: 429 S.
    Edition: 1. Aufl.
    Series Statement: Schriften zur Rechtsgeschichte 147
    Series Statement: Schriften zur Rechtsgeschichte
    Parallel Title: Erscheint auch als Ludyga, Hannes Obrigkeitliche Armenfürsorge im deutschen Reich vom Beginn der Frühen Neuzeit bis zum Ende des Dreißigjährigen Krieges (1495-1648)
    Parallel Title: Online-Ausg. Ludyga, Hannes Obrigkeitliche Armenfürsorge im deutschen Reich vom Beginn der frühen Neuzeit bis zum Ende des Dreißigjährigen Krieges (1495 - 1648)
    Dissertation note: Zugl.: München, Univ., Habil.-Schr., 2009
    DDC: 940
    RVK:
    PW 4400
    RVK:
    NN 1520
    Keywords: Hochschulschrift ; Hochschulschrift ; Deutschland ; Fürsorge ; Geschichte 1495-1648
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
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    Book
    BSZ
    GBV
    KOBV
  • 100
    Book
    Book
    Theorie des Partisanen : Zwischenbemerkung zum Begriff des Politischen (2010)
    Berlin : Duncker & Humblot
    Details
    ISBN: 9783428134021
    Language: German
    Pages: 96 S. , 233 mm x 157 mm, 180 gr.
    Edition: 7. Aufl.
    Parallel Title: Online-Ausg. Schmitt, Carl, 1888 - 1985 Theorie des Partisanen
    DDC: 340
    RVK:
    CC 7800
    RVK:
    MC 6400
    RVK:
    PR 2630
    Keywords: Guerrilla warfare ; Partisan
    URL: Inhaltstext
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