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  • MPI Ethno. Forsch.  (3,842)
  • München BSB  (406)
  • Online Resource  (4,201)
  • Taxation  (2,693)
  • USA
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  • 1
    Online Resource
    Online Resource
    Cambridge : Cambridge University Press | Chicago, IL : Univ. of Chicago Press | Oxford [u.a.] : Blackwell Publ. | Oxford [u.a.] : Wiley-Blackwell ; 13.1988 -
    ISSN: 1747-4469 , 0897-6546 , 0897-6546
    Language: English
    Dates of Publication: 13.1988 -
    Parallel Title: Erscheint auch als Law & social inquiry
    Former Title: Vorg. American Bar Foundation Research journal
    DDC: 340
    Keywords: Zeitschrift ; USA ; Rechtssoziologie
    Note: Gesehen am
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  • 2
    ISBN: 9783839471517 , 9783837671513
    Language: Undetermined
    Pages: 1 Online-Ressource (286 p.)
    Series Statement: 1800 | 2000. Kulturgeschichten der Moderne
    Keywords: European history ; Social & cultural history ; History: theory & methods ; Grenze ; Zeitgeschichte ; Moderne ; 20. Jahrhundert ; 21. Jahrhundert ; Ideologie ; Gewalt ; Identität ; Wissen ; Raum ; Liminalität ; Gesellschaft ; Politik ; Normsetzung ; Europa ; USA ; Kulturgeschichte ; Europäische Geschichte ; Geschichtstheorie ; Geschichte des 20. Jahrhunderts ; Geschichtswissenschaft ; Border ; Contemporary History ; Modernity ; 20th Century ; 21st Century ; Ideology ; Violence ; Identity ; Knowledge ; Space ; Liminity ; Society ; Politics ; Standardization ; Europe ; Cultural History ; European History ; Theory of History ; History of the 20th Century ; History
    Abstract: Grenzen strukturieren nicht nur die Ordnung von Landschaft und Herrschaft, sondern auch von Gesellschaft. Als soziale Konstrukte vereindeutigen sie Zustände, öffnen aber auch Räume für Aushandlungen und Überschreitungen. In der Moderne dienten praktische und metaphorische »Grenzgänge« dazu, Beziehungen, die Verhältnisse gesellschaftlicher Teilsysteme und die Reichweite von Normen zu klären. Die Beiträger*innen schauen auf die Denkfigur des »Grenzgangs«, die es ermöglicht, zentrale Fragen moderner Gesellschaften zusammenzudenken: Gewaltvolle Identitätskämpfe, der Umgang mit funktionaler Differenzierung und mit der Fragilität von Werten und Wissen offenbaren sich als Praktiken, mit denen Grenzen gezogen, überquert oder ausgehandelt wurden
    Note: German
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  • 3
    ISBN: 9783111075372 , 9783110789249
    Language: Undetermined
    Pages: 1 Online-Ressource (560 p.)
    Series Statement: Verflechtung - Aushandlung - Opazität
    Keywords: Wandbild ; Fotografie ; USA ; Muralismus ; Fototapete ; Fotofresko ; Entangled history ; Diego Riviera ; El Lissitzky ; Edward Steichen ; Margaret Bourke-White ; murals ; photography ; photo wallpaper ; entangled histories ; photo fresco ; thema EDItEUR::A The Arts::AG The Arts: treatments and subjects::AGA History of art ; thema EDItEUR::3 Time period qualifiers::3M c 1500 onwards to present day::3MP 20th century, c 1900 to c 1999::3MPQ Later 20th century c 1950 to c 1999 ; thema EDItEUR::A The Arts::AF The Arts: art forms::AFC Paintings and painting ; thema EDItEUR::A The Arts::AJ Photography and photographs
    Abstract: Das fotografische Wandbild, das sogenannte photomural, wurde in den USA der 1930er-­Jahre zu einem Inbegriff nationaler Kunst und dabei als Gegenentwurf zum mexikanischen Muralismus positioniert. Johanna Spanke untersucht erstmals, inwiefern der Aufstieg des photomural als das Resultat eines Aushandlungsprozesses zwischen Mexiko und den USA begrif­fen werden kann, bei dem nicht nur nationale Identitätskonstruktionen und Modernitätsdiskurse eine Rolle spielen, sondern auch eine Medienkonkurrenz verhandelt wird. Der Band leistet einen wichtigen Beitrag zu verflechtungs­geschichtlichen Perspektiven auf die US-­amerikanische Kunstgeschichte, der intermediale und transnationale Aushandlungen, aber auch Gender­ Aspekte zentral in den Vordergrund rückt. Erste Studie zu einem vergessenen fotografischen Medium Vorgeschichte der Fototapete Ein bislang unbekanntes Kapitel der US-amerikanischen Kunst ; Das fotografische Wandbild, das sogenannte photomural, wurde in den USA der 1930er-­Jahre zu einem Inbegriff nationaler Kunst und dabei als Gegenentwurf zum mexikanischen Muralismus positioniert. Johanna Spanke untersucht erstmals, inwiefern der Aufstieg des photomural als das Resultat eines Aushandlungsprozesses zwischen Mexiko und den USA begrif­fen werden kann, bei dem nicht nur nationale Identitätskonstruktionen und Modernitätsdiskurse eine Rolle spielen, sondern auch eine Medienkonkurrenz verhandelt wird. Der Band leistet einen wichtigen Beitrag zu verflechtungs­geschichtlichen Perspektiven auf die US-­amerikanische Kunstgeschichte, der intermediale und transnationale Aushandlungen, aber auch Gender­ Aspekte zentral in den Vordergrund rückt. Erste Studie zu einem vergessenen fotografischen Medium Vorgeschichte der Fototapete Ein bislang unbekanntes Kapitel der US-amerikanischen Kunst ; The photographic wall-mounted work, the so-called photomural, became an epitome of the USA’s national art in the 1930s; also as a counter-design to Mexican muralism. For the first time, Johanna Spanke analyzes the extent to which the rise of the photomural can be seen as emerging from a process of mediation between Mexico and the United States; one in which national identity constructs and discourses of modernity played a part, as well as negotiated competition between media. This publication makes an important contribution to perspectives on historical entanglements in U.S. art history, bringing to the fore intermedial and transnational debates, as well as gender-related factors. First study concerning a forgotten photographic medium Prehistory to the photo wallpaper A previously unfamiliar chapter in US American art
    Note: German
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  • 4
    Online Resource
    Online Resource
    Cambridge : Open Book Publishers
    ISBN: 9781805111016 , 9781805111023 , 9781805111047 , 9781805111078 , 9781805111061
    Language: Undetermined
    Pages: 1 Online-Ressource (406 p.)
    Keywords: Literature & literary studies ; Literature: history & criticism ; Literary theory ; USA ; Biblical studies & exegesis ; Walt Whitman;King James Bible;Nineteenth-Century American poetry;Free verse;'Leaves of Grass';Literature scholarship
    Abstract: In exploring the seminal works of Walt Whitman, the great American poet, many commentators have acknowledged the underlying influence of The King James Bible. However, a study has yet to elucidate the precise manner in which the Bible has shaped Whitman’s poetic style. This is the deficit that F. W. Dobbs-Allsopp seeks to address in his new piece of literary scholarship: 'Divine Style: Walt Whitman and the King James Bible'. Dobbs-Allsopp, Professor of Old Testament at Princeton Theological Seminary, explicitly approaches Whitman from the perspective of a biblical scholar. Utilising his wealth of expertise in this field, he constructs a compelling, erudite and methodical argument for the King James Bible’s importance in the evolution of Whitman’s style – from his signature long lines to the prevalence of parallelism and tendency towards parataxis in his works. 'Divine Style' focuses on Whitman’s output in the years preceding the release of his 1855 opus 'Leaves of Grass' through the general period of the book’s first three editions. In this, Dobbs-Allsopp’s exploration of the period is exhaustive – covering not just Leaves of Grass but recently recovered notebooks, newly digitised manuscripts and additions to the corpus, such as the novel 'Life and Adventures of Jack Engle'. This is a work of careful, detailed scholarship, offering an authoritative commentary that will be a valuable resource for students of Whitman, biblical scholars and scholars of literature more generally
    Note: English
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  • 5
    ISBN: 9783031581243
    Language: English
    Pages: 1 Online-Ressource (XX, 483 p. 16 illus., 15 illus. in color.)
    Series Statement: Advances in African Economic, Social and Political Development
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Keywords: Power resources. ; Environmental economics. ; Business enterprises ; Business tax ; Management. ; Finance, Public. ; Taxation ; Management ; Natural Resources ; Sustainable Development ; Taxation and Management of Natural Resources in Africa ; Policy Reforms in Africa ; Fiscal Policy ; resource rent ; Capital Gains Taxes ; Environmental taxation ; Aufsatzsammlung
    Abstract: PART I: PRINCIPLES AND CONCEPTS OF NATURAL RESOURCES MANAGEMENT -- 1. Introduction: An overview of management and tax policy of natural resources -- 2. Natural resources tax administration and reforms in Africa -- 3. Assessing the impact of socio-political risk on natural resources in Africa -- 4. Natural resources revenue management strategies in African countries -- 5. The ethical dilemma of natural resources in African countries -- PART II: FISCAL STRATEGIES OF NATURAL RESOURCES EXTRACTION -- 6. Accountability and transparency of management of natural resources in Africa: Is the information sharing the solution? -- 7. Resource rent and capital gains taxes in Africa -- 8. Taxation of oil and gas revenue in African countries -- 9. Effective and sustainable management of natural resources in Africa: The roles of environmental tax and public participation -- 10. Globalization, institutional quality and management of natural resources in Africa -- PART III: IMPLICATIONS: STABILITY, CREDITABILITY AND SUSTAINABLE DEVELOPMENT -- 11. How does taxation of natural resources promote inclusive development in Africa? -- 12. Foreign direct investment and tax incentives in the extractives sector: the good, the bad and the ugly -- 13. Economics of peace: Can extraction of oil and gas lead to sustainable peace? -- 14. How does taxation of oil and gas hold up in commodity price volatility? -- 15. Can extractive and financial sector development help build sustainable infrastructure in Africa? -- 16. Corruption, taxation of natural resources and sustainable development in Africa -- 17. The impact of natural resource depletion on climate change vulnerability and income inequalities in Africa -- 18. The future of natural resource management and policy in Africa.
    Abstract: This book offers a comprehensive examination of the fundamental concepts and principles crucial to the taxation and management of natural resources, specifically tailored to the unique challenges faced by developing African countries. It delves into the key instruments that comprise a resource tax policy, providing invaluable insights into the tax reforms necessary to maximize economic rent for African nations. Written by experts in the field, this book explores the potential application of effective revenue management principles by African governments to achieve desired developmental outcomes. It covers a wide range of topics, including socio-political risks, ethical dilemmas, accountability and transparency, resource rent and capital gains taxes, tax administration and reforms, taxation of oil and gas revenue, environmental taxation, globalization's impact, and the promotion of inclusive development. Designed for scholars, tax professionals, and individuals interested in natural resources management and revenue mobilization strategy in Africa, this book bridges the gap between theory and practice, providing valuable insights and recommendations for sustainable and responsible management of Africa's rich natural resources.
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  • 6
    Online Resource
    Online Resource
    Cham : Springer Nature Switzerland | Cham : Imprint: Springer
    ISBN: 9783031481178
    Language: English
    Pages: 1 Online-Ressource(XIII, 295 p.)
    Edition: 1st ed. 2024.
    Series Statement: Global Power Shift
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Keywords: International relations. ; Security, International. ; Economic development. ; Peace. ; Europe ; America ; Internationale Politik ; Multilateralismus ; Internationales politisches System ; Position ; Politisches Verhalten ; Europa ; USA ; China
    Abstract: Chapter 1. Introduction -- Part I: Russia and the Ukraine War -- Chapter 2. The War in Ukraine and Its Impact on the U.S. Perspective of Europe -- Chapter 3. Russia and the War in Ukraine – the Chinese Perspective on Europe’s Role -- Part II: Security and Geo-politics in the Asia-/Indo-Pacific -- Chapter 4. Europe’s Contribution to the Asian Balance of Power: Player or Observer? -- Chapter 5. US-China Strategic Rivalry in the Indo-Pacific Region: The Security Dimension and the EU’s Role -- Part III: Geo-economics -- Chapter 6. Europe and the US’s Global Economic Rivalry with China: The Problem is Less the Ends than the Means -- Chapter 7. Geo-economic considerations – the Chinese perspective on Europe -- Part IV: Global Governance on Trade and Finance -- Chapter 8. Global Financial Governance – a US perspective on Europe -- Chapter 9. Global Governance of Trade and Finance – the Chinese Perspective on Europe -- Part V: Development and Aid in Africa -- Chapter 10. Development and Aid in Africa in Light of the US-China Rivalry – the US Perspective on Europe -- Chapter 11. Development and aid in Africa – the Chinese perspective on Europe -- Part VI: Climate Change -- Chapter 12. Jockeying for Climate Leadership Amidst Rising Global Tensions: China, the United States, and the European Union -- Chapter 13. China-US Climate Relations and the Role of the EU: A Chinese Perspective -- Part VII: Concluding Remarks -- Chapter 14. Conclusion – Europe as a Moderating Force in the US-China Strategic Competition.
    Abstract: This volume examines some of the major challenges and opportunities for Europe in the light of the intensifying US-China global strategic rivalry. In doing so, the book investigates European roles and behavior in the contemporary US-China-Europe triangular relationship. While the book's focus is on Europe, the contributors originate from, or are based in, the US and China, thus presenting a unique outside-in perspective to the analysis of European conduct in the areas of security, geo-politics, geo-economics, global governance, development, and climate change. Each area is investigated by one American and one Chinese scholar, respectively, presenting the different views held on Europe’s behavior and positioning in the US and China. In addition to providing critical assessments of Europe’s roles and performance as seen through the prism of their respective country, contributors also pose concrete policy recommendations for Europe. The book will appeal to students, scholars, and researchers of political science and international relations, as well as policy-makers interested in a better understanding of Europe's role in the US-China rivalry and its relationship to the two countries.
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  • 7
    Online Resource
    Online Resource
    Cham : Springer Nature Switzerland | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031389177
    Language: English
    Pages: 1 Online-Ressource(XXIII, 481 p.)
    Edition: 1st ed. 2024.
    Series Statement: Palgrave Macmillan Series in Global Public Diplomacy
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Keywords: Political planning. ; Diplomacy. ; International relations. ; Political science. ; America ; Public Diplomacy ; Diplomatie ; Internationale Politik ; Politische Kommunikation ; Mitarbeiter ; Praxis ; Geschichte ; USA
    Abstract: Introduction -- Part I Precursors and Concepts -- Chapter 1. Colonial Era Foundations -- Chapter 2. Turning Points in a New Nation -- Chapter 3. Framing Practitioner Communities -- Part II, 20th Century Practitioners -- Chapter 4. Borrowing from Civil Society, 1917-1947 -- Chapter 5. Foreign Service – Building a Foundation, 1948-1970 -- Chapter 6. Foreign Service – Transforming Diplomacy, 1970-1990 -- Chapter 7. Cultural Diplomats -- Chapter 8. International Broadcasters -- Chapter 9. Soldiers -- Chapter 10. Covert Operatives and Front Groups -- Chapter 11. Democracy Builders -- Chapter 12. Presidential Aides -- Part III 21st Century US Diplomacy -- Chapter 13. Reinvention and Fragmentation -- Chapter 14. A Failure to Communicate? -- Chapter 15. Drivers of Change -- Chapter 16. What Happens Now? -- Acronyms -- Selected Bibliography -- Acknowledgments -- Index.
    Abstract: This book tells the story of how innovative and rival practitioner communities have shaped American diplomacy’s public dimension. It is the fi rst book to frame U.S. public diplomacy in the broad sweep of American diplomatic practice from the early colonial period to the present. “…not only original but also potentially fi eld shifting. This is not simply another good book on American public diplomacy: it will be the book on American public diplomacy.” —Professor Geoffrey Wiseman, DePaul University, U.S.A “American Diplomacy’s Public Dimension, a masterful historical overview of American diplomatic communication, provides fi rst-time insight into the evolution of U.S. public diplomacy from the colonial era to the present day. This book also offers a nuanced assessment of contemporary public diplomacy practices in the face of rapid technological transformation and increasingly ‘societized’ diplomatic engagement. An exceptional blend of public diplomacy scholarship and deep institutional knowledge, this major work will appeal to diplomatic practitioners, professors, and policymakers.” — Vivian S. Walker, Executive Director, U.S. Advisory Commission on Public Diplomacy “Gregory thinks like an academic while seeing public diplomacy through the lens of the work of the men and women who have put fl esh on the bones of U.S. public diplomacy policies… This book is steeped in deep knowledge and his exceptional dedication to getting our understanding of public diplomacy right.” —Professor Jan Melissen, Editor-in-Chief, The Hague Journal of Diplomacy Bruce Gregory taught graduate and undergraduate courses on public diplomacy at Georgetown University and George Washington University for 17 years. Prior to that, his 33-year government career included positions at the Department of State, U.S. Information Agency, 13 years as executive director of the U.S. Advisory Commission on Public Diplomacy, and three years on the faculty of the National War College. Publications include peer-reviewed articles and book chapters, public policy reports, and a bimonthly literature review. P.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.40
    Keywords: Feuer ; Klimawandel ; Brandschutz ; USA ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Environment ; Governance ; United States
    Abstract: The frequency and severity of extreme wildfires are on the rise in the United States, causing unprecedented disruption and increasingly challenging the country’s capacity to contain losses and damages. These challenges are set to keep growing in the context of climate change, highlighting the need to scale up wildfire prevention and climate change adaptation. This paper provides an overview of the United States’ wildfire policies and practices and assesses the extent to which wildfire management in the country is evolving to adapt to growing wildfire risk under climate change.
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  • 9
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.68
    Keywords: Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Abstract: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
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  • 10
    Online Resource
    Online Resource
    London : Routledge, Taylor & Francis Group
    ISBN: 9781003351382
    Language: English
    Pages: 1 Online-Ressource (vii, 138 Seiten) , 1 Diagramm
    Edition: First edition
    Series Statement: Routledge frontiers of political economy
    Keywords: International business ; Economics ; Political economy ; Geopolitics ; China ; USA ; Europäische Union ; Staatskunst ; Wirtschaftspolitik ; Geschichte 1500-2020
    Abstract: This book provides insights on the art of governing a state and managing its external relations from a wealth-power logic. It looks at "economic statecraft", which consists of wealth production, wealth mobilization, and wealth-power conversion by a state. This book reconceptualizes what economic statecraft is and proposes a new theory focused on wealth-power conversion. With a long historic perspective, this book goes through the modern history of Western powers practicing economic statecraft since 1500, and presents three case studies, the United States, the European Union, and China, the three biggest users of economic statecraft in the contemporary world. The book serves as an ideal reference for policy makers, businesspeople, and researchers whose work touch upon either wealth creation, power projection, or the combination of both.
    Note: Enthält Literaturangaben und ein Register
    URL: Volltext  (kostenfrei)
    URL: Cover
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  • 11
    Language: English
    Pages: 1 Online-Ressource (59 pages)
    Parallel Title: Erscheint auch als Robayo, Monica Reassessing Welfare Impacts of Bulgarian Fiscal Policy through a Child Poverty Perspective
    Keywords: Child Poverty ; Commitment To Equity (CEQ) Model ; Covid-19 Pandemic Impact on Child Poverty ; Fiscal and Monetary Policy ; Fiscal Incidence ; Fiscal Policy ; Living Standards ; Macroeconomics and Economic Growth ; Poverty Reduction ; Social Development ; Social Spending ; Taxation
    Abstract: This paper delves into Bulgaria's persistent issue of child poverty, even amidst policy efforts at the European Union (EU) and national levels. The study updates a comprehensive fiscal incidence analysis using the Commitment to Equity (CEQ) model, considering COVID-19's impact and a child-focused perspective, and simulates child-related policy interventions' effectiveness in alleviating child poverty. Our results show that Bulgaria's fiscal system has a limited impact on the overall at-risk of poverty rate, though it shows potential in reducing poverty for lower income deciles. Bulgaria's fiscal system reduces inequality compared to other countries with similar income levels, primarily driven by the substantial influence of direct transfers, education, and health allocations. Nevertheless, the redistributive effect of direct taxes and transfers remains comparatively modest within Europe. The study emphasizes the progressive nature of Bulgaria's fiscal components, benefiting the poorest through social benefits. When applying a child lens, our results show that fiscal policy is not very effective in addressing child poverty, as it reduces it by just 0.3 percentage points. However, means-tested programs targeting families and children play a significant role in mitigating child poverty. This research also underscores that specific households in Bulgaria face heightened vulnerability and may not receive optimal support from fiscal measures, including households with three or more children and lone-parent households, especially those headed by lone females. Microsimulation results suggest that enhancing child tax deductions among low-income earners and refining the design of child benefits to improve targeting effectiveness and generosity can notably contribute to child poverty reduction. The paper offers insights into more equitable policy design in Bulgaria's pursuit of combating child poverty
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  • 12
    ISBN: 9783662685693
    Language: German
    Pages: 1 Online-Ressource (IX, 194 Seiten)
    Series Statement: Springer-Lehrbuch
    Parallel Title: Erscheint auch als Bock, Dennis, 1978 - Steuerstrafrecht
    Keywords: Criminal law. ; Taxation ; Business. ; Management science. ; Commercial law. ; White collar crimes.
    Abstract: 1 Einführung -- 2 Steuerhinterziehung, § 370 AO -- 3 Selbstanzeige bei Steuerhinterziehung, § 371 AO -- 4 Sonstiges Steuerstrafrecht -- 5 Steuerordnungswidrigkeitenrecht -- 6 Verjährungsvorschriften -- 7 Steuerstrafverfahren, §§ 385ff. AO. .
    Abstract: Dieses Buch enthält – insbesondere für Studierende, aber auch Berufseinsteiger – eine Einführung in das Steuerstrafrecht sowohl in materieller als auch verfahrensrechtlicher Hinsicht. Die Autoren aus Wissenschaft und Praxis verbinden ihre Erfahrungen zu einem mit zahlreichen Beispielsfällen (vornehmlich aus der aktuellen Rechtsprechung) versehenen Lehrwerk, welches sich zum Ziel setzt, eine auf den ersten Blick nicht leicht zugängliche Materie einprägsam darzustellen.
    URL: Volltext  (lizenzpflichtig)
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  • 13
    ISBN: 9789264801721 , 9789264984745 , 9789264872721
    Language: French
    Pages: 1 Online-Ressource (328 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du cinquième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2022, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
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  • 14
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.283
    Keywords: Environment ; Social Issues/Migration/Health ; Taxation ; Lithuania
    Abstract: This paper lays out an approach, and a research agenda, for assessing the impact of carbon pricing on household budgets. It relies on a rich set of available data and policy models and combines them in a way that is informative for mapping the gains and losses at the household level in the short term as countries transition to a low-carbon economy. After accounting for direct burdens from higher fuel prices, indirect effects from higher prices of goods other than fuel, and households’ behavioural responses, overall burdens are only mildly regressive. Recycling carbon-tax revenues back to households allows considerable scope for avoiding or cushioning losses for large parts of the population, and existing policy models can be used to design compensation measures that facilitate majority support for carbon tax packages.
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  • 15
    ISBN: 9789264674578
    Language: French
    Pages: 1 Online-Ressource (114 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Togo
    Abstract: Cette publication contient le rapport d'examen par les pairs 2023 sur l'échange de renseignements sur demande du Togo. Le rapport se réfère uniquement à la Phase 1 de l'évaluation (cadre juridique).
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264920354
    Language: French
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Corporate Tax Statistics, Fourth Edition
    Keywords: Taxation
    Abstract: Statistiques de l'impôt sur les sociétés est une publication phare de l'OCDE sur l'impôt sur les sociétés, et comprend des informations sur l'impôt sur les sociétés, l'activité des entreprises multinationales, et les pratiques d'érosion de la base d'imposition et de transfert de bénéfices (BEPS). Cette publication comprend des données sur les taux d'imposition des sociétés, les recettes, les taux d'imposition effectifs et les incitations fiscales à la R&D et l'innovation, entre autres séries de données. Les Statistiques de l'impôt sur les sociétés comprennent également des données anonymes et agrégées pays par pays qui donnent un aperçu des activités fiscales et économiques de milliers de groupes d'entreprises multinationales opérant dans le monde entier. Statistiques de l'impôt sur les sociétés a été un résultat clé de l'Action 11 du projet BEPS de l'OCDE/G20, qui visait à améliorer la mesure et le suivi de l'évasion fiscale. Cette quatrième édition de la base de données contient une expansion des données anonymes et agrégées pays par pays ainsi que, pour la première fois, des informations sur les taux de retenue à la source standard pour les juridictions membres de l'OCDE et du Cadre inclusif.
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  • 17
    ISBN: 9789264541351
    Language: English
    Pages: 1 Online-Ressource (158 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Language: English
    Pages: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Keywords: Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Abstract: This report presents policy reform options to support Lithuania in meeting its climate neutrality target. It takes stock of Lithuania’s current and planned climate policies and assesses their potential for meeting the country’s climate ambitions. The report details the results of modelling carried out to assess the effectiveness of different policy scenarios, an analysis of carbon pricing and the role of innovation, an assessment of financial needs in the transition to net zero, and an analysis of the distributional implications of carbon pricing. Bringing together these findings the report offers recommendations for policy reform, highlighting the importance of setting price signals complemented by innovation support, as well as the potential of revenue recycling options in alleviating distributional concerns.
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  • 19
    Language: French
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe The design of presumptive tax regimes
    Keywords: Taxation
    Abstract: Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des taux d’imposition inférieurs à ceux du régime réel d’imposition, ces régimes visent à encourager la formalisation et la conformité fiscale des entreprises. Ils sont particulièrement utiles dans les situations où le revenu imposable réel est difficile à quantifier et déterminent l'assiette fiscale à l'aide d'indicateurs alternatifs. Bien que ces régimes existent dans de nombreux systèmes fiscaux, leur conception varie considérablement. Ce document de travail de l'OCDE présente un cadre d’analyse qui permet de caractériser et comparer ces régimes. Il met également en lumière les principaux aspects de la conception qui méritent un examen plus approfondi et énumère une série de bonnes pratiques pour la conception et l’administration de ces régimes.
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  • 20
    ISBN: 9789264365872
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264532694
    Language: English
    Pages: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Keywords: Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Abstract: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
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  • 22
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Language: English
    Pages: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
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  • 23
    ISBN: 9789264613348
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nicaragua ; Taxation ; Nicaragua
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
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  • 24
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe La conception des régimes d’imposition forfaitaire
    Keywords: Taxation
    Abstract: Presumptive tax regimes, also known as simplified tax regimes, simplify the tax compliance process for micro and small businesses. By reducing tax compliance costs and levying lower tax rates compared to the standard tax system, these regimes aim at encouraging business formalisation and compliance. They are particularly useful in situations where actual taxable income is difficult to quantify as a taxpayer’s tax base is determined using alternative indicators. Although these regimes exist in many tax systems, they vary greatly in their design. This OECD working paper provides an analytical framework for characterising and comparing these regimes. It also highlights key design aspects that deserve further consideration and lists a series of best practices on the design and administration of these regimes.
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  • 25
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.42
    Keywords: Finanzpolitik ; Geldpolitik ; Öffentliche Finanzen ; Gemeindefinanzen ; Länderfinanzen ; Kriegsfolgen ; Energiepreis ; Inflation ; OECD-Staaten ; Energy ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: Less than two years after the start of the COVID-19 pandemic, Russia’s illegal, unprovoked and unjustifiable war of aggression against Ukraine has triggered the biggest military confrontation in Europe since World War II. Many OECD countries have reacted to Russia’s aggression by providing military and humanitarian aid to Ukraine and by imposing economic sanctions on Russia, which has accentuated supply chain disruptions, especially in the energy sector. A combination of these supply shocks with a demand shock caused by expansionary fiscal and monetary policies to tackle the pandemic has created inflationary pressures on a scale not seen in decades. Central banks around the world are acting to fulfil their price stability mandates by increasing interest rates and by engaging in quantitative tightening (primarily the selling of government bonds to reduce central bank balance sheets), all of which put pressure on borrowing costs at a time when governments are engaging in expansionary fiscal policy to alleviate the impact of inflation. The objective of this policy note is to examine the main consequences of this challenging environment for the fiscal stance of different levels of governments. These include the weakening outlook for government revenues in times of high expenditure pressures from a more rapid energy transition as well as high borrowing costs.
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  • 26
    ISBN: 9789264591707 , 9789264716926 , 9789264969605
    Language: French
    Pages: 1 Online-Ressource (133 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2022
    Keywords: Taxation
    Abstract: Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est un organisme multilatéral pour la transparence fiscale et l'échange de renseignements, au sein duquel plus de 160 juridictions participent sur un pied d'égalité. Le Forum mondial surveille et examine la mise en œuvre des normes internationales d'échange de renseignements sur demande (ERD) et d'échange automatique de renseignements (EAR). L'EAR prévoit l'échange automatique annuel d'un ensemble prédéfini de renseignements sur les comptes financiers entre les autorités fiscales, afin de les aider à s'assurer que le montant correct de l'impôt est payé. Pour s'assurer que la norme EAR est pleinement efficace, le Forum mondial procède à un examen des cadres juridiques nationaux et internationaux de chaque juridiction pour vérifier qu'ils sont complets, ainsi qu'à un examen de l'efficacité de la norme EAR dans la pratique. Le rapport d'examen par les pairs 2022 présente les dernières conclusions des examens des cadres juridiques mis en place par chaque juridiction pour mettre en œuvre la norme EAR. Les résultats se rapportent aux plus de 100 juridictions engagées à commencer l'EAR d'ici 2020. Le rapport contient également, pour la première fois, les résultats des examens initiaux de l'efficacité de la mise en œuvre de la norme dans la pratique. Le présent recueil inclut les versions françaises des rapports d’examen par les pairs des juridictions francophones suivantes : Belgique, France, Liban, Luxembourg, Monaco, Nouvelle-Calédonie et Suisse.
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  • 27
    Language: French
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 2023 Progress Report on Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport examine les conséquences de l'évolution du paysage de la politique fiscale internationale sur la coopération fiscale internationale tout en fournissant une mise à jour du rapport publié en mai 2022, "Coopération fiscale pour le XXIe siècle". Il analyse la manière dont les principes énoncés dans le rapport de 2022 sont intégrés par les membres du cadre inclusif OCDE/G20 sur le BEPS dans la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie, en se concentrant sur Montant A et les règles GloBE. En outre, il montre que les principes du rapport 2022 au-delà de l'impôt sur le revenu des sociétés se traduisent en actions, par exemple avec des solutions technologiques pour collecter et utiliser efficacement les informations liées à l'impôt sur le revenu. Enfin, il souligne certains des développements récents en matière de renforcement des capacités, comme demandé par le rapport 2022, et identifie une partie du travail qui reste à faire pour garantir des résultats pérennes et atteindre les Objectifs de développement durable. Le rapport propose des possibles domaines à considérer et les prochaines étapes pour poursuivre les efforts visant à renforcer la coopération internationale dans un contexte où les règles internationales sont de plus en plus coordonnées. Ce rapport a été préparé par l'OCDE pour éclairer les discussions lors de la réunion de mai 2023 des ministres des Finances et des gouverneurs des banques centrales du G7, à la demande de la présidence japonaise du G7.
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  • 28
    ISBN: 9789264338395 , 9789264475915 , 9789264854055
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: IT-Sicherheit ; IT-Berufe ; Bildungspolitik ; Technologiepolitik ; Australien ; Kanada ; Neuseeland ; Großbritannien ; USA ; Employment ; Science and Technology ; Australia ; Canada ; New Zealand ; United Kingdom ; United States
    Abstract: As societies become increasingly digital, cyber security has become a priority for individuals, companies and nations. The number of cyber attacks is exceeding defence capabilities, and one reason for this is the lack of an adequately skilled cyber security workforce. This report analyses the demand for cyber security professionals in Australia, Canada, New Zealand, the United Kingdom and the United States using information contained in online job postings. The analysis looks at recent trends in the demand for workers in different types of cyber security roles, the geographical distribution of cyber security job postings, and the changing skill requirements for professionals in this field. The report also looks at the supply side, zooming in on the landscape of cyber security education and training programmes in England (United Kingdom). It describes the different types of programmes provided in further and higher education, the profile of learners in these programmes and their outcomes. Finally, the report also looks at policies and initiatives adopted in England to make cyber security education and training programmes more accessible and relevant. This report is part of a larger initiative examining the evolution of policies and experiences in the cyber security profession around the world.
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  • 29
    Language: English
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Internationale Unternehmensbesteuerung ; Welt ; Taxation ; Handbuch
    Abstract: Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a multinational enterprise are covered by multiple bilateral tax treaties. However, most jurisdictions have limited experience in coordinating bilateral MAP and APA cases to offer multilateral certainty. In accordance with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Manual on the handling of Multilateral MAPs and APAs (MoMA) which is intended as a guide to multilateral MAP and APA processes from both a legal and procedural perspective. The MoMA provides tax administrations and taxpayers with basic information on the operation of such procedures and suggests different approaches based on the existing practices of jurisdictions, without imposing a set of binding rules. The MoMA allows tax administrations to explore whether implementation of these procedures is appropriate considering the circumstances of their own MAP and APA programmes and to consider whether the guidance therein may be incorporated in their domestic guidance on MAP or APA processes to provide additional clarity.
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  • 30
    ISBN: 9789264613287
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
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  • 31
    ISBN: 9789264322714
    Language: French
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2): Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Une partie essentielle du projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) consiste à relever les défis fiscaux soulevés par la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adopté un plan novateur visant à mettre à jour les éléments clés du système fiscal international qui n'est plus adapté à l'économie mondialisée et numérisée. Les règles globales anti-érosion de la base d’imposition (règles GloBE) sont un élément clé de ce plan et garantissent que les grandes entreprises multinationales paient un niveau minimum d'impôt sur les revenus générés dans chacune des juridictions où elles opèrent. Plus précisément, les règles GloBE prévoient un système d'imposition coordonné qui prélève un impôt complémentaire sur les bénéfices réalisés dans une juridiction lorsque le taux d'imposition effectif, déterminé sur une base juridictionnelle, est inférieur au taux minimum. Le présent rapport délimite le champ d'application et présente les dispositions opérationnelles et les définitions des règles GloBE. Ces règles ont vocation à être mises en œuvre dans le cadre d'une approche commune et à être introduites dans la législation nationale à partir de 2022.
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  • 32
    ISBN: 9789264599673
    Language: English
    Pages: 1 Online-Ressource (162 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
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  • 33
    ISBN: 9789264622173 , 9789264626126 , 9789264859616
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Keywords: Arbeitslosigkeit ; Öffentliche Sozialleistungen ; Arbeitslosenversicherung ; USA ; Employment ; Social Issues/Migration/Health ; United States
    Abstract: Protecting people, rather than specific jobs, plays a key role in promoting labour-market inclusiveness and dynamism. Effective unemployment benefits reduce inequality, and facilitate a good match between workers’ skills and job requirements. They are a crucial policy lever for adapting to the major societal, technological and environmental transitions of our time. This report on the United States is the second of a number of OECD country reviews of income support policies. Each report analyses key policy challenges, discusses recent reform initiatives, and identifies good practices from other OECD countries. The report examines the reach and generosity of unemployment insurance and other income support for working age households, with a special focus on disadvantaged labour market groups. What are key gaps in benefit receipt between wage- and salaried employees and non-standard workers (part-time workers, those on temporary contracts, and self-employed workers including own-account workers)? What factors, including race/ethnicity and gender, drive non-entitlement to unemployment compensation? The report examines these questions, considers the impact of recent extensions to the unemployment insurance programme in response to the COVID pandemic, and outlines policy directions for strengthening out-of-work support.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Abstract: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
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  • 35
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.43
    Keywords: Environment ; Taxation ; Development
    Abstract: This paper explores the nexus between decarbonisation and intergovernmental fiscal relations, focusing on related challenges and reform options. It highlights the significant role of subnational governments in tackling climate change. Subnational and national governments share responsibilities in areas such as taxation, spending and regulation pertaining to environmental protection, as well as climate change mitigation and adaptation, which calls for effective intergovernmental co-operation to align policy objectives and implementation strategies. The paper outlines decarbonisation requirements across sectors and discusses subnational government involvement in service delivery, investment, revenue generation and regulatory frameworks. Policy options to strengthen subnational contributions to national decarbonisation goals are presented. While focusing primarily on OECD countries, the paper acknowledges the need for improved information on subnational decarbonisation efforts in both advanced and developing countries.
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  • 36
    ISBN: 9789264633513
    Language: German
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 ist die Bewältigung der steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen konkret die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindestsatz liegt. Dieser Bericht klärt den Anwendungsbereich und enthält die verfügenden Bestimmungen und Definitionen der GloBE-Vorschriften. Diese Vorschriften sollen im Rahmen eines gemeinsamen Ansatzes umgesetzt und ab 2022 in nationales Recht überführt werden.
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  • 37
    ISBN: 9789264684928
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
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  • 38
    ISBN: 9789264434912
    Language: English
    Pages: 1 Online-Ressource (105 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Togo ; Taxation ; Togo
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264273498 , 9789264665484 , 9789264580060
    Language: English
    Pages: 1 Online-Ressource (169 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Keywords: Umweltpolitik ; Umweltschutz ; USA ; Energy ; Environment ; Governance ; Development ; United States ; Amtliche Publikation
    Abstract: The United States, the world’s largest economy, has made progress in reducing several environmental pressures while maintaining one of the highest Gross Domestic Products per capita in the world. It has decoupled emissions of greenhouse gases, air pollutants, water abstractions and domestic material consumption from economic and population growth. However, high consumption levels, intensive agricultural practices, climate change and urban sprawl continue to put pressure on the natural environment. Despite the recent acceleration of action to address climate change, further efforts are needed to achieve the goal of net-zero greenhouse gas emissions by 2050. The United States is also among the major contributors to marine litter with serious consequences for communities and the environment. The review provides 30 recommendations to help the United States improve its environmental performance, with a special focus on marine litter and a cross-cutting focus on environmental justice. This is the third Environmental Performance Review of the United States. It provides an independent, evidence-based evaluation of the country’s environmental performance over the past decade.
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  • 40
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.62
    Keywords: Taxation ; Science and Technology ; Finance and Investment
    Abstract: The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The globalisation of R&D together with the greater mobility of intangible income may have contributed to the rise in such incentives to attract and retain R&D and innovation activity while preventing the transfer of taxable base to other countries. This paper documents the changes to the availability and design of income-based tax incentives from 2000 onwards for 48 countries, including all OECD countries and EU countries. Building on this, the paper analyses trends in the generosity of income-based tax support over time by building indicators of effective tax rates that can provide insights into the impact of Action 5 of the OECD/G20 Base Erosion and Profit Shifting project.
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  • 41
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.61
    Keywords: Environment ; Taxation
    Abstract: Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support: the Net Effective Carbon Rates (Net ECR). This exercise is made possible by combining the two OECD databases: the Taxing Energy Use and Effective Carbon Rates database (the backbone of the newly established OECD series on Carbon Pricing and Energy Taxation) and the Inventory of Support Measures for Fossil Fuels. The paper then explores potential use cases of this new indicator. In particular, it explains how the Net ECR can be used to calculate fossil fuel support (FFS) against external carbon pricing benchmarks and why such an approach facilitates comparisons of FFS across countries and over time. The paper’s conclusions include avenues for future research.
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  • 42
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
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  • 43
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2023/03
    Keywords: Taxation ; Science and Technology ; Industry and Services
    Abstract: Despite the increasing adoption of income-based tax incentives for R&D and innovation in the OECD area and beyond, evidence on the availability, design, generosity and actual cost of these incentives remains scarce. This report helps fill this gap by documenting government efforts to provide preferential tax treatment of economic outputs of innovation activities. Drawing on the responses of national contact points to the OECD KNOWINTAX surveys carried out in 2020 and 2021, it presents new evidence on the cost (foregone tax revenues) and uptake of income-based-tax incentives by businesses in 2019, and tracks their distribution by firm size and industry and their evolution over the 2000-2019 period.
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  • 44
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.44
    Keywords: Environment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: This paper investigates the role of fiscal federalism in driving ecological transition, a key challenge in the United Nations’ Sustainable Development Goals agenda. The ecological transition seeks a sustainable society that prioritises natural resource preservation and reduces environmental impacts. The study investigates the link between fiscal federalism institutions and ecological transition policies, focusing on regional and local governments’ role in implementing environmental goals. Despite subnational governments’ commitment to green objectives, comprehensive plan implementation has been limited due to local governments’ incentive schemes and capacity constraints. The paper examines the potential of fiscal federalism institutions, such as fiscal rules, transfers and capacity-building programs, to support ecological transition policies. The research emphasises engaging regional and local governments in the green agenda and highlights the need for tailored approaches in multi-level fiscal governance to effectively achieve environmental goals. By investigating fiscal federalism’s potential contribution to ecological transition, the paper offers valuable insights for policymakers addressing environmental challenges through a multi-level governance approach.
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  • 45
    ISBN: 9789264432659
    Language: French
    Pages: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Keywords: Taxation
    Abstract: Depuis son approbation en 2014, la Norme d’échange automatique de renseignements relatifs aux comptes financiers en matière fiscale a été mise en œuvre par des juridictions et des institutions financières du monde entier. À la lumière de l’expérience acquise et compte tenu de l’accélération de la transformation numérique des marchés financiers, un examen complet de la Norme a été entrepris. De ce fait, cette publication comprend le Cadre de déclaration des Crypto-actifs (CDC) et les modifications apportées à la Norme commune de déclaration (NCD), ainsi que les Commentaires et les cadres d’échange de renseignements associés, tel qu'approuvé par le Comité des affaires fiscales, qui constituent désormais collectivement les Normes internationales d’échange automatique de renseignements en matière fiscale. Le CDC régit l’échange automatique de renseignements fiscaux sur les Crypto-actifs et a été élaboré en réponse à la croissance rapide du marché des Crypto-actifs et pour éviter que les avancées récemment réalisées en matière de transparence fiscale à l’échelle mondiale ne s’érodent progressivement. La NCD a été modifiée afin d’inclure certains produits de monnaie électronique et certaines monnaies numériques de banque centrale dans son champ d’application. Des modifications ont également été apportées pour faire en sorte que les investissements indirects dans des Crypto-actifs par l’intermédiaire de produits dérivés et de fonds de placement soient désormais couverts par la NCD. D’autres modifications ont en outre été introduites afin de renforcer les obligations de diligence raisonnable et de déclaration et de prévoir une exception pour les entités qui sont de véritables organisations à but non lucratif. Cette publication comprend également la Recommandation de l'OCDE sur les normes internationales d'échange automatique de renseignements en matière fiscale, qui couvre à la fois le CDC et la NCD modifiée.
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  • 46
    ISBN: 9789264893955
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Abstract: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
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  • 47
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.60
    Keywords: Taxation
    Abstract: Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on BEPS (IF), covering all OECD countries and EU countries. It outlines differences in the design of such incentives that may translate into differences in the tax benefits offered. The information collected and reported in this paper is a first step towards a more systematic comparison of tax support policies for R&D and Innovation.
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  • 48
    Online Resource
    Online Resource
    Rochester, NY : University of Rochester Press
    ISBN: 9781580466356
    Language: English
    Pages: 1 Online-Ressource (xxviii, 351 Seiten)
    Series Statement: Rochester studies in Central Europe
    Parallel Title: Erscheint auch als
    DDC: 305.891/85073
    Keywords: Polish Singers Alliance of America / History ; Polish Singers Alliance of America ; Geschichte 1888-1998 ; Choral societies / United States ; Polish Americans / Ethnic identity ; Polen ; Gesangverein ; Poland / History ; Poland / Politics and government ; USA ; USA ; Polen ; Gesangverein ; Geschichte 1888-1998 ; Polish Singers Alliance of America ; Geschichte 1888-1998
    Abstract: A history of an American ethnic cultural organization and its close ties to the cause of Polish sovereignty. This book examines the history of the Polish Singers Alliance of America [PSAA] as an ideological organization. As a case study of an immigrant cultural organization that evolved demographically into an ethnic organization of thesucceeding generations, it documents the extent to which the politics of the homeland engaged an immigrant and ethnic community over a century. This is a study of immigrant nationalism, as articulated by immigrant and ethnic singing societies. The survival of the Polish Singers Alliance as an ideological organization suggests considerations about the ability of an immigrant and ethnic culture to resist and to adapt to America's assimilative powers. The Alliance was a federalism of amateur choirs. Its history cannot be understood without reference to the political fate of modern Poland over the last two centuries. This book situates the origins of the PSAA within the history ofPoland during the partitions, as well as its commitment to Polish independence and to the preservation and propagation of culture through song. As the children and grandchildren of the immigrants succeeded them, the Alliance subsequently evolved into an ethnic organization with numerous American-born individuals. After the recovery of Polish sovereignty, which by coincidence occurred in 1989 when the Alliance celebrated its centennial, questions arose about the role of such an ideological organization in the new political context. The late Stanislaus A. Blejwas was CSU University Professor of History at Central Connecticut State University
    Note: Title from publisher's bibliographic system (viewed on 17 Mar 2023) , "To sing out the future of our beloved fatherland" -- Pieśni o ziemi naszej (songs of our land) -- The convention of "unhappy memory" -- Active duty -- Cultural care -- World War II and a new immigration -- The Czechlewski years : the ideological organization redefined -- Polish American choral culture -- "Let Poland be Poland!" -- Quo vadis Polish song in North America?
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 49
    ISBN: 9783658407704
    Language: German
    Pages: 1 Online-Ressource (x, 267 Seiten) , Illustrationen
    Series Statement: Sport – Gesellschaft – Kultur
    Parallel Title: Erscheint auch als
    DDC: 306.483
    RVK:
    Keywords: Sport Sociology ; Sociology of the Body ; Sociology of Family, Youth and Aging ; Sports—Sociological aspects ; Human body—Social aspects ; Sociology ; Social groups ; Soziales Netzwerk ; Alter ; Habitus ; Fitnesstraining ; Intersektionalität ; Gesundheit ; Frau ; Deutschland ; USA ; Deutschland ; USA ; Frau ; Alter ; Fitnesstraining ; Gesundheit ; Habitus ; Soziales Netzwerk ; Intersektionalität
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 50
    ISBN: 9781478093565
    Language: English
    Pages: 1 Online-Ressource (xi, 186 pages) , illustrations
    Additional Information: Rezensiert in Moreira de Andrade, Thaís [Rezension von: Castañeda, Michelle, 1987-, Disappearing rooms] 2024
    Series Statement: Dissident acts
    Parallel Title: Erscheint auch als Castañeda, Michelle, 1987 - Disappearing rooms
    Keywords: Emigration and immigration law ; Hispanic Americans Legal status, laws, etc ; Discrimination in justice administration ; Performative (Philosophy) ; SOCIAL SCIENCE / Ethnic Studies / American / Hispanic American Studies ; SOCIAL SCIENCE / Sociology / General ; USA ; Einwanderung ; Zuwanderungsrecht ; Abschiebungshaft ; Kriminalisierung ; Rassismus
    Abstract: In Disappearing Rooms Michelle Castañeda lays bare the criminalization of race enacted every day in US immigration courts and detention centers. She uses a performance studies perspective to show how the theatrical concept of mise-en-scène offers new insights about immigration law and the absurdist dynamics of carceral space. Castañeda draws upon her experiences in immigration trials as an interpreter and courtroom companion to analyze the scenography - lighting, staging, framing, gesture, speech, and choreography - of specific rooms within the immigration enforcement system. Castañeda’s ethnographies of proceedings in a “removal” office in New York City, a detention center courtroom in Texas, and an asylum office in the Northeast reveal the depersonalizing violence enacted in immigration law through its embodied, ritualistic, and affective components. She shows how the creative practices of detained and disappeared people living under acute duress imagine the abolition of detention and borders. Featuring original illustrations by artist-journalist Molly Crabapple, Disappearing Rooms shines a light into otherwise hidden spaces of law within the contemporary deportation regime. Duke University of Press Scholars of Color First Book Award Recipient
    Note: In English
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  • 51
    Online Resource
    Online Resource
    Cham : Springer International Publishing | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031164231
    Language: English
    Pages: 1 Online-Ressource(XIX, 240 p. 8 illus., 1 illus. in color.)
    Edition: 1st ed. 2023.
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Keywords: Security, International. ; Militär ; Bewachungsgewerbe ; Privatisierung ; Mobilmachung ; Beschränkung ; Militärpolitik ; USA ; Großbritannien ; Italien
    Abstract: 1. Introduction -- 2. Military Privatization and State Power in Historical Perspective -- 3. Domestic Political Constraints and Contractor Support to Military Operations: a new Theoretical Framework -- 4. Mobilization Constraints and Military Privatization in the United States -- 5. Mobilization Constraints and Military Privatization in the United Kingdom -- 6. Military Mobilization Constraints and Military Privatization in Italy -- 7. Effectiveness, Norms, and Military Cultures: Assessing Mobilization Constraints against Competing Explanations -- 8. Conclusions.
    Abstract: This book investigates the connection between tightening mobilization constraints and the use of PMSCs in the United States, the United Kingdom, and Italy. Drawing on neoclassical realism and institutionalist theory, it conceptualizes democracies’ use of private military and security companies (PMSCs) as an attempt to circumvent the tightening constraints on the mobilization of military power. The use of private military contractors is less subjected to parliamentary restrictions and less visible to public opinion than the deployment of soldiers. Rather than cheaper in financial terms, PMSCs are therefore politically cost-effective, as they enable decision-makers to minimize the institutional obstacles on conducting military operations and the electoral costs attached thereto. The need to reduce the ex ante hurdles and the ex post costs of military deployments fills the blind spots of alternative explanations for the use of PMSCs based on effectiveness, ideology, and organizational interests. Eugenio Cusumano is Associate Professor of political science at the University of Messina, Italy.
    URL: Cover
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  • 52
    Online Resource
    Online Resource
    Cham : Springer International Publishing | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031160080
    Language: English
    Pages: 1 Online-Ressource (XIX, 425 p. 11 illus., 9 illus. in color.)
    Edition: 8th ed. 2023.
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als Aliber, Robert Z., 1930 - Manias, panics, and crashes
    RVK:
    RVK:
    RVK:
    Keywords: Finanzkrise ; Spekulation ; Bankenkrise ; Wirtschaftskrise ; Geldgeschichte ; Bankgeschichte ; Finanzkrise ; Lender of Last Resort ; Welt ; USA ; Financial crises ; Business cycles ; Depressions ; Macroeconomics. ; Finance. ; History. ; Economic history. ; Financial services industry. ; International relations. ; Financial crises ; Financial history ; Financial crashes ; Global financial crisis ; Financial markets ; Financial bubbles ; National banking systems ; Asset-price bubbles ; Exchange-rate volatility ; International financial systems ; Economic history ; Lender of last resort ; International economy ; Liquid capital ; Capital markets ; Housing based credit bubbles ; Minksy moment ; Japanese bubble of late 1980s ; Credit fueled price bubbles ; Cryptocurrencies ; Finanzkrise ; Bankenkrise ; Depression ; Geschichte ; Finanzwirtschaft ; Spekulation ; Börsenkrach ; Krise ; Weltwirtschaft ; Geschichte
    Abstract: 1: Financial Crises: a Hardy Perennial -- 2: The Anatomy of a Typical Crisis.-3: Speculative Manias -- 4: Fueling the Flames: the Expansion of Credit -- 5: The Critical Stage – When the Bubble Is About To Pop -- 6: Bernie Madoff: Frauds, Swindles, and the Credit Cycle -- 7: Domestic Contagion: Twin Peaks? -- 8: International Contagion 1618–1933 -- 9: Bubble Contagion: Mexico City to Tokyo to Bangkok to New York, London, and Reykjavik -- 10: Policy Responses: Benign Neglect, Exhortation, and Bank Holidays -- 11: The Domestic Lender of Last Resort -- 12: The International Lender of Last Resort before 2000.-13: The 21st Century International Lender of Last Resort -- 14: Bitcoin: Worse than a Ponzi -- 15 The Lessons of History.
    Abstract: In the Eighth Edition of this classic text on the financial history of bubbles and crashes, Robert McCauley joins with Robert Aliber in building on Charles Kindleberger's renowned work. McCauley draws on his central banking experience to introduce new chapters on cryptocurrency and the United States as the 21st Century global lender of last resort. He also updates the book's coverage of the recent property bubble in China, as well as providing new perspectives on the US housing bubble of 2003-2006, and the Japanese bubble of the late 1980s. And he gives new attention to the social psychology that leads people to take the risk of investing in Ponzi schemes and asset price bubbles. For the first time in this revised and updated edition, figures highlight key points to ensure that today’s generation of finance and economic researchers, students, practitioners and policy-makers—as well as investors looking to avoid crashes—have access to this panoramic history of financial crisis.
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  • 53
    ISBN: 9783658408473
    Language: German
    Pages: 1 Online-Ressource(XXIII, 325 S.)
    Edition: 1st ed. 2023.
    Series Statement: Juridicum - Schriften zum Zivilprozessrecht
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als Lenk, Alisa Valeska Recht auf Passivität im liberalen Zivilprozess
    Keywords: Civil law. ; Civil procedure. ; Hochschulschrift ; Deutschland ; Frankreich ; USA ; Zivilprozess ; Verfahrensgrundsatz ; Parteiherrschaft ; Aufklärungspflicht ; Rechtsvergleich
    Abstract: Einleitung -- Erster Teil: Deutscher Zivilprozess -- Zweiter Teil: Französischer Zivilprozess -- Dritter Teil: U.S.-amerikanischer Zivilprozess -- Vierter Teil: Rechtsvergleichende Zusammenfassung und Gesamtergebnis.
    Abstract: Der Umgang mit Informationsdefiziten stellt eine für die Parteien kaum vorhersehbare Weichenstellung in zivilgerichtlichen Verfahren dar. Dennoch ist der deutschen Prozessordnung bislang eine Regelung fremd, welche die Reichweite parteilicher Mitwirkung für den deutschen Zivilprozess einheitlich vorgibt. Alisa Lenk befasst sich mit der entscheidenden Frage, ob die Anerkennung einer allgemeinen prozessualen Aufklärungspflicht mit den Grundsätzen eines liberal verstandenen Verfahrensmodells zu vereinbaren ist. Die Autorin entkräftet den oft behaupteten Konflikt zwischen Parteiherrschaft und Aufklärungspflicht im deutschen Zivilprozess und nimmt die Thematik hierzu auch aus einer rechtsvergleichenden Perspektive mit einer Untersuchung des französischen und U.S.-amerikanischen Zivilverfahrens in den Blick. Die Autorin Alisa Lenk ist als Rechtsanwältin in einer Wirtschaftskanzlei in Frankfurt am Main tätig.
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  • 54
    Online Resource
    Online Resource
    Cham : Springer International Publishing | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031220531
    Language: English
    Pages: 1 Online-Ressource(XXIII, 313 p. 5 illus., 4 illus. in color.)
    Edition: 1st ed. 2023.
    Series Statement: Palgrave Studies in International Relations
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Keywords: International relations. ; Security, International. ; Internationale Politik ; Rivalität ; Militärisches Gleichgewicht ; Strategische Stabilität ; Bedrohungsvorstellung ; Rüstungswettlauf ; Geschichte ; Japan ; USA ; Pazifischer Raum
    Abstract: 1. Overbalancing as a Systemic Pathology -- 2. Explaining Japan’s Rush to the Pacific War -- 3. Appropriate Balancing in the Naval Arms Control Era, 1920-1931 -- 4. The Manchurian Crisis as an Exogenous Shock, 1931-1933 -- 5. Overbalancing and Japan’s Rush to the Pacific War, 1933-1941 -- 6. Beyond Japan and the Pacific War.
    Abstract: This book investigates the phenomenon of overbalancing through an analysis of Japan’s foreign policy during the interbellum. In the mid-1930s, Japan withdrew from a naval arms control framework that had restrained military buildup on both sides of the Pacific Ocean since the early 1920s. By doing so, Japan not only triggered a naval arms race with the United States that exhausted its economy, it also destroyed the last institutionalized structure regulating the relationship between the two Pacific powers. Japan and the United States became caught in a spiral of tensions that culminated with the attack on Pearl Harbor in December 1941. Puzzling is the fact that the international environment in the Asia-Pacific was relatively stable in the mid-1930s, while Washington was pursuing a policy of accommodation toward Tokyo. By rejecting arms control and engaging in unfettered naval expansion, Japan overbalanced against the United States and began its rush to the Pacific War. The book explains Japan’s overbalancing with a neoclassical realist model that combines the literatures on threat perception and civil-military relations. Amid the Manchurian crisis of 1931-1933, as the Japanese government collaborated with the military institution to address the situation in China, military influence on the formulation of foreign policy surged. The perceptual and policy biases of the military, which include the tendency to distrust other countries’ intentions, to adopt worst-case analyses of international dynamics and to strive to maximize military power, gradually penetrated the decision-making process. Dysfunctions in the preexisting structure of Japanese civil-military relations, engendered by an over-depoliticization of the military institution, allowed the navy to convince policymakers that the United States was inherently hostile to Japan, hence the necessity to prepare for war. The government was brainstormed, adopting the biased military perspective on international affairs. Japan overbalanced in a myopic but conscious way. Lionel P. Fatton is Assistant Professor of International Relations at Webster University Geneva, Switzerland, and Research Collaborator at the Research Institute for the History of Global Arms Transfer, Meiji University, Japan.
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  • 55
    Online Resource
    Online Resource
    Singapore : Springer Nature Singapore | Singapore : Imprint: Springer
    ISBN: 9789811998010
    Language: English
    Pages: 1 Online-Ressource(XIII, 110 p. 3 illus., 2 illus. in color.)
    Edition: 1st ed. 2023.
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Keywords: Security, International. ; World politics. ; Peace. ; International relations. ; Rüstungsbegrenzung ; Nonproliferation ; Kernwaffe ; Internationales Regime ; Proliferation ; Rüstungsplanung ; Atommacht ; Rivalität ; Internationale Politik ; Geschichte ; USA ; Frankreich ; Südkorea
    Abstract: Prologue -- Chapter 1 The Origin of the ROK Nuclear Program -- Chapter 2 The U.S. and the Emerging Threat of Proliferation: Opportunities and risks for the non-proliferation regimes created in the changing context of the Cold War order, 1960–1974 -- Chapter 3 The Rise and Downfall of Gaullism and France’s Nuclear Deals with Third World States, 1945–1974 -- Chapter 4 The Coexistence of the ROK–France–IAEA Nuclear Cooperation Agreement and the ROK–U.S. Nuclear Cooperation Agreement, 1975 -- Chapter 5 The Fall of the Gaullist Technocrats and End of the ROK Nuclear weapons Program, 1976–79; Epilogue.
    Abstract: This book traces the development of U.S-led global nuclear non-proliferation diplomacy during the three decades since the Eisenhower’s “Atoms for Peace” in 1953. The U.S. non-proliferation efforts had diverse obstacles. It had to prevent nuclear states’ export of nuclear technology while dissuading non-nuclear states from developing nuclear weapons. In addition, building non-proliferation regime was not always its top foreign policy priority. To understand the complex process of non-proliferation, the book examines the relations among three different actors in the nuclear field: a global non-proliferation regime builder (U.S.), a potential nuclear proliferator (France) and a would-be nuclear state (Republic of Korea). In tracing how they developed nuclear strategies, conflicting and compromising with one another, the book pays special attention to how the transforming Cold War structure in the 1970s not only affected foreign policies of the involved countries but also complicated their relationship. The exploration ultimately highlights the multidimensional nature of international discussion on nuclear non-proliferation as the ROK’s nuclear development attempts, U.S. non-proliferation efforts, and the U.S.-France nuclear technology cooperation in the 1970s were all deeply connected. .
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  • 56
    ISBN: 9783662655030
    Language: German
    Pages: 1 Online-Ressource(XIX, 370 S.)
    Edition: 1st ed. 2023.
    Series Statement: Springer-Lehrbuch
    Parallel Title: Erscheint auch als Momsen, Carsten, 1966 - Wirtschaftsstrafrecht
    RVK:
    Keywords: Taxation—Law and legislation. ; Criminal law. ; Commercial law. ; Business. ; Management science. ; Taxation ; Lehrbuch ; Fallsammlung ; Deutschland ; Wirtschaftsstrafrecht
    Abstract: Einführung -- Einzelne Problemfelder des Allgemeinen Teils -- Untreue -- Betrugsdelikte -- Geldwäsche -- Straftaten gegen den Wettbewerb und Kartellstrafrecht -- Insolvenzdelikte -- Bilanzdelikte -- Insiderhandel und Marktmanipulation -- Grundzüge des Steuerstrafrechts -- Umweltstrafrecht -- Vermögensabschöpfung -- Compliance -- Exkurs: „Unternehmensstrafrecht“ -- Übungsfälle.
    Abstract: Dieses Lehrbuch legt besonderes Augenmerk auf den Kernbereich des Wirtschaftsstrafrechts und diejenigen Bereiche des Nebenstrafrechts, die für Schwerpunkt- und Staatsprüfungen sowie den Einstieg in die Praxis den relevanten Teil des Wirtschaftsstrafrechts darstellen. Hierzu zählen etwa das Arbeits- wie auch das Umweltstrafrecht, ebenso das Kartell-, Kapitalmarkt- und Insiderstrafrecht. Hinzu kommt ein Überblick über den Kernbereich des Steuerstrafrechts. Neben der systematischen und zur Prüfungsvorbereitung bestens geeigneten Darstellung der dogmatischen Besonderheiten des Wirtschaftsstrafrechts und seiner zentralen Tatbestände werden aktuelle Fragen wie das Korruptionsstrafrecht mit seinen internationalen Bezügen und der Gesetzgebung zur Bekämpfung der Korruption im Sport oder die Praxis der Criminal Compliance vertieft diskutiert. Eingeschlossen sind dabei die relevanten internationalen Bezüge des betreffenden Rechtsbereichs in der Praxis sowie das zugehörige Sanktionsrecht. Die Darstellung nimmt darüber hinaus das unmittelbar zugehörige Ordnungswidrigkeitenrecht sowie verfahrensrechtliche Besonderheiten in Bezug. Die Darstellung an Fällen wird einerseits der durch Leitentscheidungen geprägten Fortentwicklung gerecht. Sie gewährleistet zugleich Aktualität und den notwendigen Bezug zum spezifischen und in der Praxis besonders relevanten Verfahrens- und Sanktionsrecht. Das Werk schließt mit einer Reihe von Fallbeispielen auf Niveau der Abschlussklausuren im Schwerpunktbereich.
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  • 57
    Online Resource
    Online Resource
    Cham : Springer Nature Switzerland | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031295935
    Language: English
    Pages: 1 Online-Ressource(VII, 279 p. 1 illus.)
    Edition: 1st ed. 2023.
    Series Statement: Middle East Today
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Keywords: Middle East—Politics and government. ; Middle East ; Failed State ; Begrenzte Staatlichkeit ; Desintegration ; Sozialgeschichte ; Imperialismus ; Stellvertreterkrieg ; Jemen ; USA
    Abstract: Chapter 1: Theoretical concepts and historical background -- Chapter 2: Yemen’s decisive role in the Cold War -- Chapter 3: The neoliberal order and the structuration of Yemen’s famine over decades -- Chapter 4: Mapping the dominant power relations in the Yemen war since 2015 -- Chapter 5: Bab-al-Mandeb and the threat of the “One Belt One Road” project -- Chapter 6: Reflections on the meaning of the state disintegration of Yemen for the global economic system -- Chapter 7: Conclusion of the book: The imperialist imperative for war in the Middle East.
    Abstract: The book dives into the socio-historical roots of the current ‘disintegration’ of the Yemeni state, proposing that it is the result of a long process of devaluation of the Yemeni economy through imperialistic means, in the historical era of Advanced American imperialism—starting in the 1970s—that is facing the rise of China since the 1980s. As the United States feels threatened by the blossoming of Chinese influence on the Red Sea and the strategic maritime straits of Hormuz and Bab-el-Mandeb, it is of utmost importance to understand the centrality of the war on Yemen. The disintegration of the Yemeni state since 2015, involving the disintegration of Yemeni sovereignty (in part through the fragmentation of the country), is a means of creating political chaos in a strategic country. The goal is to limit the growth of Chinese influence in the region of the Arab world, which threatens the financial superstructure of the global economic system based on the US dollar. Jude Kadri is a Professor at the Lebanese American University.
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  • 58
    Online Resource
    Online Resource
    Cham : Springer International Publishing | Cham : Imprint: Springer
    ISBN: 9783031335761
    Language: English
    Pages: 1 Online-Ressource(XV, 188 p.)
    Edition: 1st ed. 2023.
    Series Statement: Studies in European Economic Law and Regulation 26
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Keywords: Finance—Law and legislation. ; Taxation—Law and legislation. ; Macroeconomics. ; Taxation ; Finance
    Abstract: Introduction -- The Crisis Impact on the UK Economy -- The Macroprudential Shift: A Policy Pillar in the Making -- The Political Economy of MPP: Delegation and Accountability -- FPC: The Institutional Framework -- Transparency Requirements of the FPC -- The NEDs as Guardians of Public Interest -- The Role of the Treasury Select Committee -- The Limits of Judicial Review as an Accountability Mechanism -- International Bodies as Extra-Legal Accountability Mechanisms -- Epilogue: The First Decade of the FPC.
    Abstract: Macroprudential policy (MPP) has been one of the major initiatives in the post-2008 crisis restructuring of financial regulation. Under the macroprudential mandate, the regulator monitors and judiciously controls systemic risk in the financial system, in an attempt to minimise the probability and severity of a future financial crisis. The book reveals why MPP authorities are rightfully at the centre of a highly sensitive policy debate, as MPP necessitates the allocation of significant regulatory power to technocrats, while the highly technical nature of MPP makes policy evaluation challenging. Specific issues examined include: the importance of financial stability as a public policy goal; the political economy issues stemming from the delegation of MPP to an independent authority; and the definition of accountability in the context of MPP. Focusing on a case study on the Financial Policy Committee of the Bank of England, the macroprudential authority in the UK, the book develops the normative grounds to justify the need for accountability in the conduct of MPP, while also formulating the necessary institutional framework to ensure the accountability of MPP authorities.
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    Online Resource
    Berlin : Erich Schmidt Verlag GmbH & Co. KG | Berlin : Imprint: Erich Schmidt Verlag GmbH & Co. KG
    ISBN: 9783503211807
    Language: German
    Pages: 1 Online-Ressource(261 S.)
    Edition: 1st ed. 2023.
    Keywords: Taxation—Law and legislation. ; Law. ; Public law . ; Taxation
    Abstract: "Das private Sach- und Geldvermögen hat sich in Deutschland in den letzten 20 Jahren mehr als verdoppelt. Jährlich bis zu 400 Milliarden Euro könnten hiervon nach aktuellen Schätzungen vererbt oder verschenkt werden. Dennoch fällt es vielen Menschen weiterhin schwer, sich über ihre Vermögensnachfolge oder Schenkungen zu Lebzeiten Gedanken zu machen. Wie Sie die private Nachfolgeplanung erfolgreich in die Hand nehmen und rechtlich wie steuerlich optimal für den Fall der Fälle vorsorgen, zeigt Ihnen dieser Leitfaden mit vielen Übersichten, Beispielen und Praxistipps: - Rechtlicher und steuerlicher Rahmen mit Fokus v.a. auf dem Erbschaft- und Schenkungsteuerrecht - Gestaltungsansätze zu Lebzeiten: Vorweggenommene Erbfolge, Testament und Erbvertrag, familienrechtliche Maßnahmen, Vollmachten und Verfügungen - Handlungsmöglichkeiten nach dem Erbfall: Ausschlagung, Geltendmachung von Pflichtteilsansprüchen, Abfindungen, unwirksame letztwillige Verfügungen Eine wertvolle Entscheidungshilfe, die Sie in der Beratungspraxis für individuelle Nachfolgelösungen nach den Wünschen des Mandanten oder auch für die eigene optimierte Nachfolgeplanung sensibilisieren möchte.".
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    Singapore : Springer Nature Singapore | Singapore : Imprint: Palgrave Macmillan
    ISBN: 9789819922369
    Language: English
    Pages: 1 Online-Ressource(XXXVII, 128 p. 6 illus., 5 illus. in color.)
    Edition: 1st ed. 2023.
    Parallel Title: Erscheint auch als
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    Parallel Title: Erscheint auch als
    Keywords: International relations. ; Political planning. ; Globalization. ; Internationale Politik ; Internationales politisches System ; Position ; Herrschaftssystem ; Politisches Verhalten ; Internationaler Konflikt ; Thukydides-Falle ; China ; USA
    Abstract: Chapter 1: The Rise of China -- Chapter 2: The Evolution of China-US Relations -- Chapter 3: The Thucydides Trap and Historic Lessons -- Chapter 4: The Next Great War -- Chapter 5: The Path toward Coopetition -- Chapter 6: The Avoidable War -- Chapter 7: The Future of Thucydides -- Chapter 8: The World Safe for Diversity -- Chapter 9 Conclusion.
    Abstract: The book raises the question of how relations between the US and China will unfold is one of the most consequential of the 21st century. In the past decade, perhaps no thinker has had a greater influence on how this question is understood in both the US and China than eminent Harvard scholar Graham Allison, who developed the idea of the Thucydides Trap to warn of the risk of war erupting between a rising power and a ruling power in the power transition process. This book presents a comprehensive collection of Allison’s views and writings on US-China relations from 2017 to 2022, covering a range of topics including the balance of power between the two sides, where the relationship is headed, and lessons from history on how conflict can be avoided. The book is presented in an accessible Q&A format and draws on interviews, articles, and reports, as well as dialogues between Professor Allison and Dr. Huiyao Wang from the Center for China and Globalization (CCG), a non-governmental think tank based in Beijing. The book also includes an introduction and afterword by Dr. Huiyao Wang, CCG president and editor of this volume. Huiyao Wang Ph.D. is the Founder and President of CCG, a former Counselor of China State Council and Dean of the Institute of Development Studies at China’s Southwestern University of Finance and Economics.
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    Cham : Springer Nature Switzerland | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031394317
    Language: English
    Pages: 1 Online-Ressource (XVI, 420 p. 25 illus., 8 illus. in color.)
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als Past and present migration challenges
    Keywords: Economic history. ; Social history. ; Emigration and immigration ; Demography. ; Population. ; Italians in Latin America ; migration challenges ; business history ; Italian emigration ; entrepreneurship ; USA ; asylum seekers ; transmission of knowledge ; migration ; socio-economic integration ; citizenship and integration ; economic history of migration ; Economics of Migration ; Aufsatzsammlung
    Abstract: 1.Introduction -- 2Atlantic Reflections: Italian Spirits and Business Communities in Americas -- 3.Italians in Southern Brasil: Tradition and Innovation -- 4.Business and Transmission of “Knowledge”: Italian Migration to Brasil -- 5.Science, Techniques, Ideas: Italian Emigration in the Construction of Modern Argentina -- 6.The Mafia in the Italian Ethnic Press in Argentina -- 7.Italian Remittances in Great Migration Years -- 8.Living Arrangements of European Second-Generation Immigrants in the United States at the beginning of the 20th Century -- 9.Policy Incoherence? The UK-Rwanda Migration and Economic Development -- 10.Dreaming Europe: Migrants from Moldova to the EU since the End of the USSR -- 11.Solidarity Driven by Utilitarianism: How Hungarian Migration Policy Transformed and Exploited Virtues of Solidarity -- 12.The Role of Local Socio-Economic Integration in Italian Asylum Adjudications -- 13.Past Migration and Current Challenges to Citizenship and Integration: The Chilean Migration in Italy -- 14.Italian Citizenship and New Generations: The Cases of Italian Without Citizenship and CoNNGI.
    Abstract: "This book is certainly useful for historians, as well as economists, sociologists and demographers. Nonetheless, policy makers and all the organizations (including non-profits) dealing with and managing human migration will find this work helpful." - Giovanni Gregorini, Professor, Faculty of Linguistic Sciences and Foreign Literatures and Chair, Department of History and Philology, Italy. This edited collection sheds light on the complex nature of migratory movements through the lens of economic and social history. It addresses a variety of migration issues involving Europe and the Americas in order to offer new insights on past and future migration and integration policies. The volume comprises multi-disciplinary research from both continents dealing with the economic, political, demographical and sociological impact of migration. This interdisciplinary approach aims to stimulate intellectual dialogue on the migration phenomenon among the international community of scholars in Europe and North and South America. It is divided into three parts, which offer an essential contribution to the issue of migration and aim at better understanding the effect that different forms of migration have had and will continue to exert on economic and social change in receiving countries. This book is a valuable resource for a wide audience including academics, students in the economic and social sciences, and government and EU officials working with migration topics. Francesca Fauri teaches Economic History at the Department of Economics of the University of Bologna. Her main research interests concern the history of European economic integration, local business history, Italy’s aviation history and Italian and European migration movements. Debora Mantovani teaches Sociology of Inequality at the Department of Political and Social Science of the University of Bologna. Her main research interests include the sociology of migration and education and primarily focus on children of immigrants’ school integration.
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    Cham : Springer International Publishing | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031218125
    Language: English
    Pages: 1 Online-Ressource (XXV, 387 p. 1 illus.)
    Edition: 2nd ed. 2023.
    Series Statement: Palgrave Studies in Financial Services Technology
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Keywords: Virtuelle Währung ; Datensicherheit ; Regulierung ; USA ; Finance—Law and legislation. ; Virtuelle Währung ; Datensicherheit ; Regulierung ; USA ; Financial engineering. ; Financial services industry. ; Finance ; digital currencies ; virtual currencies ; cryptocurrencies ; Bitcoin ; federal and state regulation ; financial regulation ; taxation ; international regulation ; banking ; investments and securities ; regulation of crypto ; regulation of bitcoin ; Datensicherheit ; Regulierung ; USA ; Virtuelle Währung ; Blockchains (Databases) ; Electronic funds transfers ; USA ; Virtuelle Währung ; Datensicherung ; Blockchain ; Regulierung
    Abstract: Chapter 1. The Digital Transformation -- Chapter 2. Technology Underlying Cryptocurrencies and Types of Cryptocurrencies -- Chapter 3. Legal Issues of Digital Technology -- Chapter 4. US Federal Regulation of Virtual Currencies -- Chapter 5. States' Regulation of Virtual Currencies -- Chapter 6. Criminal and Civil Enforcement of Virtual Currencies -- Chapter 7. Central Bank Digital Currencies -- Chapter 8. International Regulation -- Chapter 9. Conclusion: The Future of Cryptocurrencies.
    Abstract: This second edition further explores the regulatory landscape of cryptocurrency, highlighting the rise of Bitcoin, which is based on blockchain technology, and some of the many types of coins and tokens that emerged thereafter. Although Bitcoin and other cryptocurrencies have made national and international news with their dramatic rise and decline in value, nevertheless the underlying technology is being adopted by both industry and governments, which have noted the benefits of speed, cost efficiency, and protection from hacking. Based on numerous downloaded articles, laws, cases, and other materials, the book discusses the digital transformation, the types of cryptocurrencies, key actors, and the benefits and risks. It also addresses legal issues of digital technology and the evolving U.S. federal regulation. The varying treatment by individual U.S. states is reviewed together with attempts by organizations to arrive at a uniform regulatory regime. Both civil and criminal prosecutions are highlighted with an examination of the major cases that have arisen. This second edition specifically explores the creation of stablecoins, governments issuance of their own versions of digital currencies, new regulations that have been enacted and promulgated, and a clearer examination of futuristic evolutions that potentially will have a major impact upon the current cited technologies. Rosario Girasa is Distinguished Professor of Law at the Lubin School of Business, Pace University, USA. He is the author of seven previously published works that range from cyberlaw, law of finance, and shadow banking. He is also the author of approximately 130 articles published in diverse U.S. and international journals.
    URL: Cover
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    Cham : Springer International Publishing | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031153891
    Language: English
    Pages: 1 Online-Ressource(XIII, 351 p. 23 illus., 20 illus. in color.)
    Edition: 1st ed. 2023.
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
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    Keywords: International relations. ; Herrschaftssystem ; Internationales politisches System ; Bipolarität ; Rivalität ; Internationale Politik ; Drittland ; Strategie ; Außenpolitik ; Neutralismus ; China ; USA ; Erde
    Abstract: China-US Strategic Competition: Impact on Small and Middle Powers in Europe and Asia -- US-China Strategic Competition in the Context of the Global Covid-19 Pandemic -- U.S.-China Strategic Competition in Each Domestic Context -- Strategic Choices for Switzerland in the US-China Competition -- The China Nudge: Naivety, Neutrality and Non-alignment in Sweden -- Continuity and change in Italy-China relations: From economic pragmatism to selective followership and back -- China and Germany after the 2021 Election: Between Continuity and Increasing Confrontation -- The UK’s response to the challenge of managing its relationships with China and the USA -- Navigating and Riding the Double Bind of Economic and Political Hedging: Japan and the US-China Strategic Competition -- Explaining Korea’s Positioning in the US-China Strategic Competition -- Taking side with the US against China? An analysis of the Taiwanese Choice -- Other Countries are Small Countries, and That’s Just a Fact: Singapore’s Efforts to Navigate the US-China Strategic Rivalry.
    Abstract: “This edited volume is a collection of chapters by noted scholars of US-China relations as well as regional experts on Europe and East Asia. It makes a major contribution to our understanding of the impacts of great power competition on the middle powers in the two most important and dynamic areas of the world. All chapters are clearly written and original, providing fresh and unique insights into the complicated issues in the contemporary world. Strongly recommended for anyone who is interested in the great power relations and regional dynamics in Asia and Europe.” --Suisheng Zhao, Professor, Josef Korbel School of International Studies, University of Denver, and Editor of Journal of Contemporary China. “Focusing on two uniquely important countries, the US and China, and the spillover effects of their competition on middle powers and smaller states in Europe and East Asia, the contributors have produced a volume that offers valuable comparative insights and fresh perspectives on the defining great power competition of our era.” --Jacques deLisle is Professor of Law and Political Science, and Director of the Center for the Study of Contemporary China, at the University of Pennsylvania Carey Law School, USA. This open access edited book brings together a closer examination of European and Asian responses to the escalating rivalry between the US and China. As the new Cold War has surfaced as a perceivable reality in the post-COVID era, the topic itself is of great importance to policymakers, academic researchers, and the interested public. Furthermore, this manuscript makes a valuable contribution to an under-studied and increasingly important phenomenon in international relations: the impact of the growing strategic competition between the United States and China on third parties, such as small and middle powers in the two arguably most affected regions of the world: Europe and East Asia. Simona A. Grano is Senior Lecturer and Director of the Taiwan Studies Project at the University of Zurich. David Wei-Feng Huang is Associate Research Fellow at Academia Sinica, Taiwan.
    Note: Open Access
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    Cham : Springer International Publishing | Cham : Imprint: Springer
    ISBN: 9783031253003
    Language: English
    Pages: 1 Online-Ressource(XXVII, 157 p. 5 illus.)
    Edition: 1st ed. 2023.
    Series Statement: Advanced Sciences and Technologies for Security Applications
    Parallel Title: Erscheint auch als
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    Keywords: Middle East—Politics and government. ; Security, International. ; Terrorism. ; Political violence. ; Middle East ; Sicherheitspolitik ; Bedrohungsvorstellung ; Securitization ; Entscheidungsprozess ; Internationale Politik ; Politische Kommunikation ; Akzeptanz ; Theorie ; Nahostkonflikt ; Israel ; USA
    Abstract: 1. An Archeology of Knowledge on Securitization and the Middle East -- 2. Securitization and the Audience Component: Reconceptualising and Operationalising the Concept -- 3. The Six Day War -- 4. The Oslo Accords 1993-1995 -- 5. Operation "Defensive Shield" -- 6. Operation "Outside the Box" -- 7. Conclusion.
    Abstract: This book is the first comprehensive, book-length analysis of Israel and securitization processes. It develops an original analytical framework to ameliorate the theoretical understanding of the audience component during the securitization process, drawing upon insights from both securitization theory, political psychology, and IR theory. This gives us significant new insights into why some audiences are essential to be persuaded for securitization to occur, while others are not. This book also examines the role of the United States in defining what matters in Israeli National Security. In essence, since the United States is Israel's most significant ally, it is essential for the Israeli leadership to gain the American government's support (or its lack of resistance) for almost any securitization acts. The book analyses a highly original set of interviews with prominent figures in Israel who were at the top level of the Israeli decision-making process, including members of the political and military echelons. "Through unparalleled access to Israel's political and security echelons, Israel: National Security and Securitization provides a unique overview of Israel’s decision-maker's political perception over the years". Ehud Olmert, Prime Minister of Israel 2006-2009 "Israel: National Security and Securitization provides a powerful analysis of how the State of Israel confronted security threats, and what was the American involvement in the Israeli decision-making process". Amos Yadlin, IDF Military Intelligence Directorate Chief 2006-2010 "This book makes us understand securitization in a novel and enlightening way, thus making a substantial contribution to our understanding of national security in general and Israeli security in particular". Gabriel Ben-Dor, University of Haifa "Wertman and Kaunert's book makes an important and unique contribution to the existing and developing literature on securitization". Kobi Michael, Institute for National Security Studies (INSS)- Tel Aviv University.
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    Wiesbaden : Springer Fachmedien Wiesbaden | Wiesbaden : Imprint: Springer
    ISBN: 9783658413743
    Language: German
    Pages: 1 Online-Ressource(XVI, 309 S. 1 Abb.)
    Edition: 1st ed. 2023.
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als Schwabe, Markus Die Digitalisierung der Amtsermittlung im Steuerverfahren
    RVK:
    Keywords: Finance—Law and legislation. ; Taxation—Law and legislation. ; Public law . ; Finance ; Taxation ; Hochschulschrift ; Deutschland ; Risikomanagement ; Steuerfestsetzung ; Finanzbehörde ; Besteuerungsverfahren ; Digitalisierung ; Sachverhaltsaufklärung ; Verfassungsmäßigkeit ; Grundrecht
    Abstract: 1. Einführung und Gang der Untersuchung -- Teil I: Die Sachverhaltsermittlung im Besteuerungsverfahren -- 2. Das Besteuerungsverfahren im Allgemeinen und die Sachverhaltsermittlung im Speziellen -- 3. Gesetzliche Regelung der Sachverhaltsermittlung unter dem früheren Rechtsregime -- 4. Die Gesetzesnovelle und ihre Auswirkungen auf die Sachverhaltsermittlung -- Teil II: Verfassungsrechtliche Vorgaben für das Steuerrecht -- 5. Verfassungsrechtliche Vorüberlegungen -- 6. Verfassungsrechtliche Grenzen im Steuerrecht -- 7. Verfassungsrechtlicher Maßstab in der Sachverhaltsermittlung -- Teil III: Die Digitalisierung des Besteuerungsverfahrens als Antwort auf die Herausforderungen des Massenvollzugs -- 8. Die Modernisierung des Besteuerungsverfahrens im Umfeld der Digitalisierung der Verwaltung -- 9. Anpassung des Amtsermittlungsgrundsatzes in § 88 Abs. 1-3 AO n.F. -- 10. Einsatz von Risikomanagementsystemen -- Teil IV: Grundlegende Bewertung des Steuervollzugs nach dem Gesetz zur Modernisierung des Besteuerungsverfahrens -- 11. Gleich- und Gesetzmäßigkeit der Besteuerung unter dem Gesetz zur Modernisierung des Besteuerungsverfahrens -- 12. Rechtsschutz des Steuerpflichtigen und Kontrolle durch die Gerichte unter dem Gesetz zur Modernisierung des Besteuerungsverfahrens -- 13. Wahrung des Rechts auf informationelle Selbstbestimmung -- 14. Fazit -- 15. Schluss.
    Abstract: Mit dem Gesetz zur Modernisierung des Besteuerungsverfahrens stellte der Gesetzgeber die Weichen für einen grundlegenden Wandel der Amtsermittlung hin zu einer digitalisierten Sachverhaltsermittlung im Besteuerungsverfahren. Der Autor widmet sich diesem grundlegenden Paradigmenwechsel aus verfassungsrechtlicher Sicht und untersucht dabei eingehend die Auswirkungen auf die Wahrung der Gesetz- und Gleichmäßigkeit der Besteuerung sowie auf etwaige Freiheitsgrundrechte und die Gewährung von Rechtsschutz. Er stellt hierfür die Relevanz einer korrekten Sachverhaltsfeststellung für die Verwirklichung von Gleich- und Gesetzmäßigkeit heraus, kommt aber auch zu dem Schluss, dass die konkreten Vollzugsbedingungen eine gezielte Sachverhaltsermittlung erforderlich machen. Den Einsatz von Risikomanagementsystemen zur Steuerung der Sachverhaltsfeststellung unterzieht der Autor einer umfangreichen Bewertung und gelangt dabei zu dem Schluss, dass die gesetzlichen Regelungen in Teilen den Anforderungen des Vorbehalts des Gesetzes nicht genügen, und auch die konkrete Anwendung kritisch zu sehen sei, da zu befürchten sei, dass es zu einer pauschalen Anwendung des Steuerrechts komme, welche sich vom materiellen Recht in Teilen löse. Der Autor definiert deswegen verfassungsrechtliche Rahmenbedingungen, welche eingehalten werden müssen, um zu einer verfassungsgemäßen digitalisierten Sachverhaltsermittlung zu gelangen. Der Autor Dr. Markus Schwabe promovierte an der Ludwig-Maximilians-Universität München.
    URL: Cover
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    Singapore : Springer Nature Singapore | Singapore : Imprint: Springer
    ISBN: 9789819923298
    Language: English
    Pages: 1 Online-Ressource (XX, 319 p. 1 illus.)
    Parallel Title: Erscheint auch als
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    Parallel Title: Erscheint auch als The European Union and the evolving architectures of international economic agreements
    RVK:
    RVK:
    Keywords: International economic relations. ; Economic development. ; International trade. ; Industries. ; Valuation. ; Diplomacy. ; International Economic Relations ; Investment ; Trade ; Intellectual Property ; Sustainability ; Cultural Diplomacy ; Competition ; Taxation ; Fundamental Rights ; Aufsatzsammlung ; Europäische Union ; Internationaler Wirtschaftsvertrag ; Internationales Handelsrecht
    Abstract: Part I. Politics and culture -- Chapter 1. Culture in External Relations: The EU and Its International Economic Agreements -- Chapter 2. Beyond Trade – The Politics of Trade Agreements and Interstate Competition: Geoeconomics as a Basis for EU and US Preferential Trade Agreements -- Chapter 3. Geopolitics, Geo-Economics and the EU Trade Policy: The Relationship with ASEAN as a Test Case -- Part II. Investment and trade -- Chapter 4. From Investment Protection to Sustainability (via a Multilateral Investment Court): The EU and a New Universal Model for IIAs? -- Chapter 5. New Wine in Old Wineskins? Climate Cases and the Energy Charter Treaty -- Chapter 6. Unsustainable Investment: Scoping Expropriation without Compensation -- Chapter 7. Screening Foreign Direct Investment in Europe: Having a Tiger by the Tail? -- Chapter 8. Trade in Services and Mutual Recognition of Professional Qualifications in the EU and International Systems: Multilateralism à la Carte? -- Chapter 9. The EU Carbon Border Adjustment Mechanism: Customary International Law? -- Chapter 10. The EU-US Transatlantic Trade and Technology Council: Shifting Multilateralism through Bilateralism and Institutions? -- Part III. Foundational rights and procedures -- Chapter 11. TRIPS+: IP Privileges for Pharmaceuticals and Agricultural Chemicals: EU and US treaties -- Chapter 12. Compulsory Licences during the Covid-19 Pandemic: A European and International Perspective -- Chapter 13. The ‘Crowd-out Effect’ of GI provisions in EU FTAs: Cheeses Exported to South Korea -- Chapter 14. The Evolutionary Process of Tax Treaties and its Interplay with EU Law: A Critical Analysis -- Chapter 15. Data Flow v Data Protection: Achieving Cross-Broder Harmonisation via EU Horizontal Clauses? -- Chapter 16. Non-Economic Conditionality for Comprehensive EU International Economic Agreements? -- Chapter 17. The Singapore Convention on Mediation: National Implementation Practices and EU Prospects -- Conclusion -- Index.
    Abstract: The European Union (‘EU’) is promoting a suite of innovations in international economic regulation—among them, reforms for secure and sustainable investment, a comprehensive approach to the mutual recognition of professional qualifications, a viable carbon border adjustment mechanism, heightened intellectual property rights protection, the arm’s length principle in taxation, and an increased commitment to non-economic vales. Through a critical analysis of key regulations and policies, this volume explores the evolving architectures of international economic agreements in light of EU practice. A comprehensive analysis indicates that novelties are rooted in geoeconomic considerations, through which a fundamental shift is underway towards the adoption of comprehensive bilateral trade agreements. Whilst innovation has the potential to significantly harmonise cross-border regulatory frameworks, it can also trigger significant fractures, particularly when applied restrictively and asymmetrically. Arguably, the ‘Brussels effect’ will to a certain extent foster a progressive development of international economic regulation, while in some respects being constrained by the status quo of the international economic regime. This volume is part of the Jean Monnet project Third Country Engagement with EU Trade Policy led by the ANU Centre for European Studies at the Australian National University, and supported by the European Commission under the Erasmus+ actions. The project seeks to explore and improve understanding of the EU’s evolving trade policy and its implications for third countries, including Australia and countries in the Asia-Pacific region.
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    Singapore : Springer Nature Singapore | Singapore : Imprint: Springer
    ISBN: 9789819944606
    Language: English
    Pages: 1 Online-Ressource(XXV, 380 p. 13 illus., 9 illus. in color.)
    Edition: 1st ed. 2023.
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als Comparative approaches in law and policy
    Keywords: Constitutional law. ; Political planning. ; Public law . ; Political science. ; Aufsatzsammlung ; USA ; Indien ; Australien ; Kanada ; Brasilien ; Großbritannien ; Südafrika ; Rechtsvergleich
    Abstract: Comparing Constitutionally: Modes of Comparison -- Imperatives of the Basic Structure Doctrine: A Semi-Centennial Concept -- Equality, Merit & Affirmative Action: India & USA -- Separation of Power and Judicial Independence in the Context of the United States and the Indian Constitution: A Cratological Critique -- Constitutional Obligation and Responsibilities of the Judges in a Contemporary Era: A Critical Study -- The Rule of Law and Legal Controversies – The Impact of COVID -19 in Bhutan -- Cross Border Judicial Dialogue: A Look at Indian Supreme Court’s Engagement with Australian Jurisprudence in National Legal Services Authority v. Union of India -- Climate Change and Human Mobility: Responsibilities under International Environmental Law -- Do Australian and Indian Courts have ‘get-out-of-text free cards’ like the US Supreme Court in order to Limit Environmental Executive Power? -- Affirmative Action and Social Discrimination: A functional comparative study of India, USA and South Africa -- Maran shipping: a ray of hope in a darkening landscape for inter-state civil actions – forum non-conveniens versus duty of care -- Impacts of the Use of a Family Violence Report to Determine Interests in Residential Tenancy Agreements: A Comparative Study between Western Australian and Albertan(Canada) Legislation -- Live-in-Relationship viz-a-viz Marriage: A congruence among Indian and Australian Law -- Tainted Chocolate? A systemic review of the cocoa industry in Ghana and Brazil -- Metaverse and NFT’s -- A comparative study of blockchain and cryptocurrency regulations. .
    Abstract: This book encompasses areas of research like comparative constitution, transformative constitution, environmental law, family law, child rights and so on. The main theme of the book is comparative law. We intend to incorporate into this book laws pertaining to diverse field wherein it can be compared with the laws of other countries which brings in better understanding and conceptual clarity. The book focuses on the jurisprudence of different countries which enables the readers or clientele to get a better understanding of the principles of comparative law. The book showcases the comparative law jurisprudence prevalent across the globe so as to make use of the best practices for the betterment of humanity.
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    Cham : Springer International Publishing | Cham : Imprint: Springer
    ISBN: 9783031433726
    Language: English
    Pages: 1 Online-Ressource(XIV, 218 p. 5 illus. in color.)
    Edition: 1st ed. 2023.
    Parallel Title: Erscheint auch als
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    Keywords: Taxation ; Business enterprises ; Business tax ; Big data.
    Abstract: 1 Introduction -- 2 Data and their life cycle -- 3 Anatomy of the “data business” -- 4 Could Pay-per-privacy Options and Data Labour Markets End the Unlimited Collection of Free Data? -- 5 Current international approach to ‘data taxation -- 6 Ending the era of ‘free’ data: data collection tax (Step 1) -- 7 Towards a ‘robo-data tax’? (Step 2) -- 8 Permanent establishment: the fairest nexus of all? (Step 3) -- 9 Distribution of data (Step 4) -- 10 VAT on Data Transactions -- 11 Conclusion.
    Abstract: This book has the merit of being the first book analysing different aspects of data taxation from a wide perspective encompassing not only tax law but also other significant issues related to data, such as data protection and economic inefficiencies. The main aim is to provide data-specific solutions to data-driven problems. In the midst of a number of critical issues and a great deal of uncertainty currently reigning in the field, the authors attempt to put forward easy-to-implement and efficient proposals on the basis of an interdisciplinary analysis. The core idea of this book consists of segregating the utilisation of data into four different yet interdependent steps and constructing the tax law analysis on top of these four corner stones. Step one, occurring in the generation and collection phases of the data’s life cycle, comprises ‘the digital barter’ and other collection of data. Step two, taking place during the processing and analytics phases of the data’s life cycle, consists of microwork. Step three, situated in the storage, processing, analytics and use phases of the data’s life cycle, encompasses aggregation and internal use of data. Step four, materialising during the distribution and use phases of the data’s life cycle, covers sale of data, transfer of data and granting the right to use a database. The main issues occurring in each of the four steps are analysed separately, and yet interdependently, with an emphasis on international tax law. The book also comprises a VAT analysis; suggestion of a new type of tax, namely «data collection tax»; and a brief opinion on a potential future «robo-data tax». The subjects explored in this book are of interest for researchers, lawyers as well as tax administrations. Albeit being an academic publication, the developments made in this contribution are also relevant for the general public. After all, data, the youngest intangible, constitute the raw material of the fourth industrial revolution; and their use and taxation affect each and every citizen!
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  • 69
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    Cham : Springer International Publishing | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031448294
    Language: English
    Pages: 1 Online-Ressource(XXI, 288 p. 5 illus., 1 illus. in color.)
    Edition: 2nd ed. 2023.
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Keywords: America ; Political leadership. ; Communication in politics. ; Communication. ; Politisches Verhalten ; Sozialverhalten ; Politische Kultur ; Politische Einstellung ; Beeinflussung ; Populismus ; USA
    Abstract: Chapter 1. Theorizing Conspiracy, Conspiracy Theories -- Chapter 2. Paranoia, Conspiracy Panic, and the Regime of Truth -- Chapter 3. New Conspiracism, Fake News, and QAnon -- Chapter 4. Conspiracies in the Voting Booth -- Chapter 5. Globalization, Populism, Conspiracism -- Chapter 6. Dark Money and Trumpism -- Chapter 7. The Deep State, Hegemony, Democracy -- Chapter 8. American Conspiracism Before and After January 6, 2021.
    Abstract: “A rare effort that prompts us to consider that conspiracy theories exist as do conspiracies. Finding a way to hold both phenomena in our minds without letting one overwhelm the other is a task and project that few are willing to undertake. Thank goodness Hellinger does it.” – Jack Z. Bratich, Associate Professor of Communications, Rutgers University “This is a cracking book. A fantastically rich and compelling analysis. It fills a lacuna of social science theorization of conspiracy with a superbly crafted and updated contribution.” – Julia Buxton, British Academy Global Professor, Criminology, University of Manchester Conspiracies and Conspiracy Theory in the Age of Trump stands out in the burgeoning literature on conspiracism with its call for political scientists to analyze not only “conspiracy theory” as political pathology but conspiracies themselves as political behavior symbiotically related to moral hazards and other forces unleashed by dark money, disinformation, changing technologies, and globalization. This new updated edition extends this analysis to the belief by many Americans that the 2020 election was stolen, resistance to social measures to counter the Covid epidemic, attempts by Trump and his allies to “stop the steal,” and the resulting mob insurrection at the Capitol on January 6. We likely will see both conspiracism and actual conspiracies play a greater role due to institutional decay in American politics. For this reason, political scientists need to analyse and theorize the role of conspiracies in politics—why they prosper and fail, how conspiracies may inflect political outcomes, what relationship they bear to social forces unleashed by great economic and social change. Daniel C. Hellinger is Professor Emeritus of Political Science at Webster University, USA. Among his previous publications are “Paranoia, Conspiracy, Hegemony in American Politics” in Transparency and Conspiracy: Ethnographies of Suspicion in the New World Order (2003), (co-authored )The Democratic Façade (2nd edition, 1991), Comparative Politics of Latin America: Democracy at Last? (2014), and (co-editor, contributor) Bolivarian Democracy in Venezuela: Participation, Politics and Culture (2011).
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  • 70
    Online Resource
    Online Resource
    Cham : Springer Nature Switzerland | Cham : Imprint: Springer
    ISBN: 9783031363436
    Language: English
    Pages: 1 Online-Ressource(XXVIII, 520 p. 9 illus.)
    Edition: 1st ed. 2023.
    Series Statement: Springer Studies on Populism, Identity Politics and Social Justice
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Keywords: America ; Comparative government. ; Communication in politics. ; Elections. ; Ideologie ; Populismus ; Politische Einstellung ; Polarisierung ; Innenpolitik ; Gesellschaft ; Entwicklung ; USA
    Abstract: Part 1: Introduction - the Rhetoric and Myth of a Diffuse Concept – Populism -- Chapter 1. Donald J. Trump and the Art of Falsehood-fakery -- Part 2: Ambivalence of Populism -- Chapter 2. Democracy in Perplexity: Donald Trump Entangled in a Colonial Legacy of Race-based Enfranchisement -- Chapter 3. Cultural Backlash: the Long-term Damage of Trump's Legacy to American Democracy and Global Politics -- Chapter 4. Trump, Authoritarian Populism, Covid-19, and Technopolitics From a U.S. Perspective -- Chapter 5. Trump’s Big Lie and the January 6th Attack on the U.S. Capitol: Going Beyond the Select Committee Report -- Part 3: the Nexus of Populism and Foreign Policy -- Chapter 6. In Search of the Elusive Trump Doctrine -- Chapter 7. Ever Enough: the Policy ‘deals’ of Trump White House -- Part 4: Trump and World Order: Trends in Polarization & Resilience -- Chapter 8. Polarization, Trump and Transatlantic Relations -- Chapter 9. Latinos for Trump: Three Explanations for a Shift in the 2020 Election -- Chapter 10. The Us-Iran Showdown: Was It Smart for President Trump to Authorize the Assassination of Iranian General Qassem Soleimani? -- Part 5: Power Without Persuasion and the Social Construction of Trump’s Reality -- Chapter 11. A Critical Into U.S. Media’s Fact-checking and Compendiums of Donald Trump’s Falsehoods and ‘lies’ Inquiry -- Chapter 12. The Trump Effect: A Journalistic Discourse Analysis of Islamophobic Rhetoric in Facebook Comments -- Chapter 13. "the Linguistic Construction of Trump’s Social Reality" -- Part 6: De-democratization - Populism, Partisanship and Pandemic -- Chapter 14. Trump Redux: the Former President and Political Turmoil Go Hand-in-hand -- Chapter 15. Nietzsche, Trump and the American Far Right -- Chapter 16. Donald Trump: the Epitome of Populism -- Chapter 17. The Journey to the Top: Donald Trump, Perception of Race, the Rhetorical Presidency and Public Leadership -- Chapter 18. Trump Administration’s Approach to Global Health Governance -- Part 7: L'étranger, Ressentment, and the Truth -- Chapter 19. Trumpism and Putinism: Just Old Wine in New Bottles -- Chapter 20. Who Are You, Donald J. Trump? -- Chapter 21. Odds and Ends: the Importance of Political and Social Variables in Explaining the Politics of Mortality in the Wake of Trump’s Presidency -- Part 8: Climate Change Denial and Populist Antiestablishment Attitude -- Chapter 22. Populism and Private Property Rights in President Trump’s Decision to Withdraw From the Paris Agreement on Climate Change -- Chapter 23. How America’s Discontent Fueled the Rise of Trump’s Populism: Causes and Remedies From the Perspective of Michael Sandel -- Part 9: This Time is Different -- Chapter 24. Fighting for ‘the People’, Unsettling Democracy: Populism, Neoliberalism, and the Young.
    Abstract: In today's evolving democratic landscape, "The Perils of Populism: The End of the American Century" offers an extensive investigation into the phenomenon of populism and its potential threats to U.S. democracy. Esteemed contributors and long-time populism observers provide historical and analytical insights, delving into the personalization of political conflicts, the cultivation of populist politics, and the propensity for insults and violence within the realm of American politics. This thought-provoking volume presents a comprehensive analysis of the American system of government and presidency, shedding light on the influence of tribalism, cronyism, nepotism, and the utilization of masculinist identity politics. Through illuminating examples and incisive narratives, the book explores key principles, highlights the complexities of the American political landscape, and offers constructive recommendations to address the challenges posed by plutocratic or authoritarian populism. The book serves as an invaluable resource for researchers, scholars, and practitioners worldwide, transcending geographical boundaries. It uncovers the interplay between populist forces and anti-democratic tendencies, providing a deeper understanding of the current state of democracy and the urgent need for political reforms. In an era marked by deep divisions and racial tensions, this book provides an essential framework for comprehending the complex dynamics at play within the American political sphere.
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  • 71
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    Singapore : Springer Nature Singapore | Singapore : Imprint: Palgrave Macmillan
    ISBN: 9789819978656
    Language: English
    Pages: 1 Online-Ressource(XIV, 170 p. 1 illus.)
    Edition: 1st ed. 2023.
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Keywords: Asia ; Asia ; International relations. ; Wirtschaftsbeziehungen ; Außenhandel ; Internationale Politik ; Politisches Verhalten ; Wirtschaftskooperation ; Internationale Wirtschaftspolitik ; China ; USA
    Abstract: Chapter 1: The Belt and Road Initiative and U.S.–China–EU Relations: A Historical Review -- Chapter 2: U.S.–China Relations in Donald Trump’s Administration: The Belt and Road Initiative and the Thucydides Trap -- Chapter 3: The Belt and Road Initiative in EU–China Relations: Risk or Opportunity? -- Chapter 4: The Reconstruction of the U.S.–EU Alliance in Joe Biden’s Administration: The G7 and NATO as Instruments to Contain China and Russia -- Chapter 5: Competition between International Public Goods: Alternatives to the BRI? -- Chapter 6: Looking Ahead in the Midst of Chaos: Prospects of the BRI in a Stormy World.
    Abstract: This book focuses on the triangular relations between China, the United States and the European Union from the perspective of the Belt and Road Initiative (BRI) via the methodology of international political economy. China, the US and the EU are the three most important players in international politics and the global economy, and their relations are accordingly among the most influential in the global arena. This book will argue that the interactions between China, the US and the EU are highly dynamic given their close connections in trade, finance and many other economic fields. In the context of US–China competition, the decisions of the EU, which has sought to remain independent in its foreign policy for decades, crucially shape the landscape of international politics, and lucidly articulates how international relations look from China to scholars of geopolitics. Professor Edmund Li Sheng received his M.A. and Ph.D. (political economy) from Universitaet Freiburg, Germany, after graduating with his BA from Peking University. His research has focused mainly on political economy and public policy. He is currently a distinguished professor of School of Political Science and Public Management and executive director of Shanghai Cooperation Organisation Research Institute at Shandong University.
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  • 72
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    Online Resource
    Singapore : Springer Nature Singapore | Singapore : Imprint: Palgrave Macmillan
    ISBN: 9789819975761
    Language: English
    Pages: 1 Online-Ressource(XVII, 215 p. 12 illus., 11 illus. in color.)
    Edition: 1st ed. 2023.
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Keywords: Diplomacy. ; Asia ; International relations. ; Internationale Politik ; Politische Kommunikation ; Soft Power ; Public Diplomacy ; Diplomatie ; China ; USA
    Abstract: Chapter 1 Conceptualizing Soft Power and Public Diplomacy -- Chapter 2 From “Rise of China” to “Peaceful Development”: An Analysis Of Competing Discourses -- Chapter 3 China’s Mediated Public Diplomacy in the United States -- Chapter 4 China’s Nation Branding in the United States -- Chapter 5 China’s Relational Public Diplomacy in the United States -- Chapter 6 Impact of China’s Soft power and Public Diplomacy in the United States: An assessment.
    Abstract: This book explores Chinese soft power and public diplomacy, and the way that it has played out in the context of the US-China relationship. As tensions between the two countries have grown in recent years, Chinese foreign policy has oscillated between confrontation and conciliation. In this work, which integrates all facets of China’s public diplomacy especially towards United States, the author explores the past and future of Chinese soft power, in a text that will interest diplomats, scholars and journalists. Dr. Bilal Zubair teaches at the National Defence University, Islamabad. He has a PhD in International Relations from the School of Politics and International Relations, Quaid-i-Azam University, Islamabad.
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  • 73
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    Online Resource
    Cham : Springer Nature Switzerland | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031449352
    Language: English
    Pages: 1 Online-Ressource (XI, 300 p.)
    Edition: 1st ed. 2023.
    Series Statement: Christianities in the Trans-Atlantic World
    Parallel Title: Erscheint auch als Hoselton, Ryan P., 1987 - Cotton Mather, Jonathan Edwards, and the quest for evangelical enlightenment
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Dissertation note: Dissertation Ruprecht-Karls-Universität Heidelberg 2020
    Keywords: United States ; Books ; Europe ; Intellectual life ; Religion ; Hochschulschrift ; USA ; Protestantismus ; Evangelikale Theologie ; Mather, Cotton 1663-1728 ; Edwards, Jonathan 1703-1758
    Abstract: Chapter 1. Introduction: Spiritually Discerned -- Chapter 2. “Search the Scriptures; Search Your Experiences”: Reading the Bible Spiritually from the Reformation to Early Evangelicalism -- Chapter 3. “Experimental Christians”: Mather’s Philosophical and Biblical Vitalism -- Chapter 4. “Evangelical Illustrations”: Mather’s Experimental Exegesis -- Chapter 5. “Complex Spiritual Ideas”: Edwards, the Spiritual Sense, and Scripture -- Chapter 6. “It Wonderfully Enlightens”: Edwards’ Exegesis of Sensation -- Chapter 7. Conclusion./.
    Abstract: This book explores the early evangelical quest for enlightenment by the Spirit and the Word. While the pursuit originated in the Protestant Reformation, it assumed new forms in the long eighteenth-century context of the early Enlightenment and transatlantic awakened Protestant reform. This work illuminates these transformations by focusing on the dynamic intersection of experimental philosophy and experimental religion in the biblical practices of early America’s most influential Protestant theologians, Cotton Mather (1663-1728) and Jonathan Edwards (1703-1758). As the first book-length project to treat Mather and Edwards together, this study makes an important contribution to the extensive scholarship on these figures, opening new perspectives on the continuities and complexities of colonial New England religion. It also provides new insights and interpretive interventions concerning the history of the Bible, early modern intellectual history, and evangelicalism’s complex relationship to the Enlightenment. Ryan P. Hoselton is Associate Pastor at Munich International Community Church and Visiting Scholar at Heidelberg University in Germany, where he taught religious history and historical theology from 2016-2023. He co-edited The Bible in Early Transatlantic Pietism and Evangelicalism (2022), and he is editing vol. 7 of the Biblia Americana (Matthew-Luke).
    Note: Dissertation eingereicht unter dem Titel: Spiritually discerned: Cotton Mather, Jonathan Edwards, and experiential exegesis in early evangelicalism
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  • 74
    ISBN: 9781531505622
    Language: English
    Pages: 1 Online-Ressource (288 Seiten) , 4 b/w illustrations
    Edition: First editon
    Series Statement: Reconstructing America
    Keywords: Geschichte 1865-1909 ; Gleichstellung ; Antirassismus ; Abolitionismus ; USA ; Antiracism ; Civil War and Reconstruction ; Intellectual and Cultural History ; Religion and Reform ; Slavery and Abolition ; Abolitionists / United States / History / 19th century ; Enslaved persons / Emancipation / United States / History / 19th century ; HISTORY / United States / Civil War Period (1850-1877) ; USA ; Abolitionismus ; Antirassismus ; Gleichstellung ; Geschichte 1865-1909
    Abstract: Provides unique insight into Reconstruction’s downfall and Jim Crow’s emergence.In the years and decades following the American Civil War, veteran abolitionists actively thought and wrote about the campaign to end enslavement immediately. This study explores the late-in-life reflections of several antislavery memorial and historical writers, evaluating the stable and shifting meanings of antebellum abolitionism amidst dramatic changes in postbellum race relations. By investigating veteran abolitionists as movement chroniclers and commemorators and situating their texts within various contexts, Raymond James Krohn further assesses the humanitarian commitments of activists who had valued themselves as the enslaved people’s steadfast friends.Never solely against slavery, post-1830 abolitionism challenged widely held anti-Black preju­dices as well. Dedicated to emancipating the enslaved and elevating people of color, it equipped adherents with the necessary linguistic resources to wage a valiant, sustained philanthropic fight. Abolitionist Twilights focuses on how the status and condition of the freedpeople and their descen­dants affected book-length representations of antislavery persons and events. In probing veteran– abolitionist engagement in or disengagement from an ongoing African American freedom struggle, this ambitious volume ultimately problematizes scholarly understandings of abolitionism’s racial justice history and legacy
    Note: Frontmatter , Contents , Introduction: What Is Abolitionism Now? , 1. Antislavery Moderated , 2. Antislavery Elevated , 3. Antislavery Vindicated , 4. Antislavery Sanctified , 5. A Tale of Two Slaveries , 6. Songs of Innocence and Experience , 7. What Was Antislavery For? , Coda: Complicated Legacies , Acknowledgments , Notes , Index , In English
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Cover  (lizenzpflichtig)
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  • 75
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    Cambridge : Cambridge University Press
    ISBN: 9781009276818
    Language: English
    Pages: 1 Online-Ressource (247 Seiten) , Illustrationen
    Parallel Title: Erscheint auch als
    DDC: 305.40973
    RVK:
    Keywords: Enslaved women / United States / History ; Direct action / United States / History ; Gewalttätigkeit ; Frauenbewegung ; Sklaverei ; USA ; USA ; Sklaverei ; Frauenbewegung ; Gewalttätigkeit
    Abstract: From the colonial through the antebellum era, enslaved women in the US used lethal force as the ultimate form of resistance. By amplifying their voices and experiences, Brooding over Bloody Revenge strongly challenges assumptions that enslaved women only participated in covert, non-violent forms of resistance, when in fact they consistently seized justice for themselves and organized toward revolt. Nikki M. Taylor expertly reveals how women killed for deeply personal instances of injustice committed by their owners. The stories presented, which span centuries and legal contexts, demonstrate that these acts of lethal force were carefully pre-meditated. Enslaved women planned how and when their enslavers would die, what weapons and accomplices were necessary, and how to evade capture in the aftermath. Original and compelling, Brooding Over Bloody Revenge presents a window into the lives and philosophies of enslaved women who had their own ideas about justice and how to achieve it
    Note: Also issued in print: 2023. - Includes bibliographical references and index
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 76
    Language: English
    Pages: 1 Online-Ressource (33 pages)
    Parallel Title: Erscheint auch als Rodriguez, Laura Fiscal Policy and Equity: Vietnam 2018 Fiscal Incidence Analysis
    Keywords: Equity and Development ; Fiscal Incidende ; Inequality ; Poverty ; Poverty Reduction ; Social Protections and Assistance ; Social Protections and Labor ; Social Spending ; Taxation ; Transfers
    Abstract: This paper examines the distributive and poverty reducing effects of Vietnam's fiscal system in 2018. The paper looks at the incidence across the distribution and the effect of (direct and indirect) taxes, subsidies, and social spending (in cash and in-kind) on inequality and poverty in Vietnam using the Commitment to Equity methodology. The overall pattern of taxes and transfers in Vietnam is moderately progressive, but most households pay more in taxes and co-payments than what they receive in cash benefits, and the fiscal system results in a small increase in poverty. The progressivity of the fiscal system and its inequality-reduction impact mostly comes from in-kind health and education spending. This reduction in inequality is about average for lower-middle-income countries, but Vietnam could do more to increase the progressivity of its fiscal system
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  • 77
    Language: English
    Pages: 1 Online-Ressource (51 pages)
    Parallel Title: Erscheint auch als Karamba, Wendy Fiscal Policy Effects on Poverty and Inequality in Cambodia
    Keywords: Commitment To Equity ; Fiscal and Monetary Policy ; Fiscal Incidence ; Fiscal Policy ; Inequality ; Macroeconomics and Economic Growth ; Poverty Reduction ; Social Spending ; Taxation
    Abstract: This study assesses the short-term impact of fiscal policy, and its individual elements, on poverty and inequality in Cambodia as of 2019. It applies the Commitment to Equity methodology to data from the Cambodia Socio-economic Survey of 2019/20 and fiscal administrative data from various government ministries, departments, and agencies for the assessment. The study presents among the first empirical evidence on the impact of taxes and social spending on households in Cambodia. The study finds that: (i) Cambodia's 2019 fiscal system reduces inequality by 0.95 Gini index points, with the largest reduction in inequality created by in-kind transfers from spending on primary education; (ii) while Cambodia's fiscal system reduces inequality, the degree of inequality reduction is small in international comparison; and (iii) low-income households pay more in indirect taxes than they receive in cash benefits in the short term to offset the burden. As a result, the number of poor and vulnerable individuals who, in the short term, experience net cash subtractions from their incomes is greater than the number of poor and vulnerable individuals who experience net additions. Fiscal policy can deliver more net benefits to poor and vulnerable households through expanding social assistance spending. Cambodia has embarked on this expansion during the coronavirus pandemic, bringing it closer in line with comparators
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  • 78
    ISBN: 9780520391369 , 0520391365
    Language: English
    Pages: 1 Online-Ressource
    Parallel Title: Erscheint auch als Practicing asylum
    Keywords: Asylum, Right of ; Refugees Legal status, laws, etc ; Refugees ; Women refugees ; Sexual minorities ; Evidence, Expert Handbooks, manuals, etc ; Asylum, Right of ; Refugees ; Refugees - Legal status, laws, etc ; Sexual minorities ; Women refugees ; SOCIAL SCIENCE / Ethnic Studies / Caribbean & Latin American Studies ; Latin America ; United States ; Lateinamerika ; Asylrecht ; Displaced Person ; Flüchtling ; Weiblicher Flüchtling ; USA
    Abstract: "This multidisciplinary volume brings together experienced expert witnesses and immigration attorneys to highlight best practices and strategies for giving expert testimony in asylum cases. As the scale and severity of violence in Latin America has grown in the last decade, scholars and attorneys have collaborated to defend the rights of immigrant women, children, and LGBTQ+ persons who are threatened by gender-based, sexual, and gang violence in their home countries. Researchers in anthropology, history, political science, and sociology have regularly supported the work of immigration lawyers and contributed to public debates on immigration reform, but the academy contains untapped scholarly expertise that, guided by the resources provided in this handbook, can aid asylum seekers and refugees and promote the fair adjudication of asylum claims in US courts. As the recent refugee crisis of immigrant mothers and children and unaccompanied minors has made clear, there is an urgent need for academics to work with other professionals to build a legal framework and national network that can respond effectively to this human rights crisis"--
    Description / Table of Contents: Dr. Thomas Davies, "I can't not do it" : testifying to a life of witness / Elizabeth Quay Hutchison -- Guatemalan Women's Asylum in the U.S. : how legacies of inequity in Guatemala and the U.S. shape gender-based asylum / M. Gabriela Torres -- Putting expertise to work : best practices for academic expert witnesses / Kimberly Gauderman -- Understanding the legal framework of gender-based asylum : a guide for expert witnesses / J. Anna Cabot -- The fragility of particular social groups : the differential weight of rape in gender-based violence and LGBTQ+ asylum cases / Kimberly Gauderman and M. Gabriela Torres -- Practicing expert witnessing : tips from an expert / Kimberly Gauderman -- History and politics of immigration, refugee, and asylum laws and policies in the U.S. / Kimberly Gauderman -- Supporting asylum seekers in detention : an immigration attorney's guide / Natalie Hansen -- Trauma and support for asylum seekers, attorneys, and expert witnesses / Maria Baldini-Potermin.
    Note: Includes bibliographical references and index
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  • 79
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    Online Resource
    Ann Arbor, Michigan : University of Michigan Press
    ISBN: 9780472903719 , 0472903713
    Language: English
    Pages: 1 Online-Ressource (x, 398 pages)
    Parallel Title: Erscheint auch als
    DDC: 342.730858
    Keywords: United States ; United States ; Constitution (United States) ; Police Law and legislation ; Searches and seizures ; Police ; Searches and seizures ; United States ; USA ; Verfassungsrecht ; Polizei ; Polizeibeamter ; Schutzpolizei
    Abstract: Police are required to obey the law. While that seems obvious, courts have lost track of that requirement due to misinterpreting the two constitutional provisions governing police conduct: the Fourth and Fourteenth Amendments. The Fourth Amendment forbids "unreasonable searches and seizures" and is the source of most constitutional constraints on policing. Although that provision technically applies only to the federal government, the Fourteenth Amendment, ratified in the wake of the Civil War, has been deemed to apply the Fourth Amendment to the States. This book contends that the courts' misinterpretation of these provisions has led them to hold federal and state law enforcement mistakenly to the same constitutional standards. The Fourth Amendment was originally understood as a federalism, or "states' rights," provision that, in effect, required federal agents to adhere to state law when searching or seizing. Thus, applying the same constraint to the States is impossible. Instead, the Fourteenth Amendment was originally understood in part as requiring that state officials (1) adhere to state law, (2) not discriminate, and (3) not be granted excessive discretion by legislators. These principles should guide judicial review of modern policing. Instead, constitutional constraints on policing are too strict and too forgiving at the same time. In this book, Michael J.Z. Mannheimer calls for a reimagination of what modern policing could look like based on the original understandings of the Fourth and Fourteenth Amendments
    Note: Includes bibliographical references (pages 379-398) and index
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  • 80
    ISBN: 9400604491 , 9789400604490
    Language: English
    Pages: 1 Online-Ressource (286 pages) , illustrations
    Series Statement: Global Connections: Routes and Roots
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als Simonow, Joanna, 1986 - Ending famine in India
    Keywords: 1890-1950 ; Unterernährung ; Indisch ; Ernährungssicherung ; Ernährungswissenschaft ; Nahrungsmittelhilfe ; Religion ; Kolonialismus ; Indien ; Großbritannien ; USA ; Food supply History 19th century ; Food supply History 20th century ; Agriculture History 19th century ; Agriculture History 20th century ; Food security History 19th century ; Food security History 20th century ; Famines History 19th century ; Famines History 20th century ; Food and Society ; Ethical issues: scientific and technological developments ; HISTORY / Asia / India & South Asia ; HISTORY / North America ; SCIENCE / History ; Cultural studies: food and society ; Asian history ; Asian Studies ; AS ; Food Studies ; FOOD ; History ; HIS ; Science and Technology ; SC & TECH ; South East Asia ; SEASIA ; Colonialism, Decolonialism, Famine, Nationalist politics, Food Technology, Nutritional Science ; Indien ; Hungersnot ; Nahrungsmittelhilfe ; Ernährungssicherung ; Geschichte 1890-1950
    Abstract: The task of ending famine in India was taken up by many at the beginning of the twentieth century. Only decades earlier, famine in India had been believed to be a necessary evil. Now it was the reason for the increasing activities of doctors, nutritionists, social reformers, agricultural experts, missionaries, anti-colonial activists and colonial administrators, all involved in temporary relief and finding permanent solutions to famine
    Note: "Amsterdam University Press"
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  • 81
    ISBN: 9789264407015
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Thailand ; Taxation ; Thailand
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 82
    ISBN: 9780472903191 , 0472903195
    Language: English
    Pages: 1 Online-Ressource (xviii, 303 Seiten)
    Series Statement: Law, meaning, and violence
    Parallel Title: Erscheint auch als Making endless war
    Keywords: 1961-1975 ; War (International law) ; World politics 20th century ; World politics 21st century ; Vietnam War, 1961-1975 ; Arab-Israeli conflict ; Internationales Recht ; Verrechtlichung ; Rechtsquelle ; Rechtsanwendung ; Nahostkonflikt ; LAW / International ; HISTORY / Middle East / Israel & Palestine ; Arab-Israeli conflict ; War (International law) ; United States Politics and government 21st century ; Erde ; USA
    Abstract: Making Endless War is built on the premise that any attempt to understand how the content and function of the laws of war changed in the second half of the twentieth century should consider two major armed conflicts, fought on opposite edges of Asia, and the legal pathways that link them together across time and space. The Vietnam and Arab-Israeli conflicts have been particularly significant in the shaping and attempted remaking of international law from 1945 right through to the present day. This carefully curated collection of essays by lawyers, historians, philosophers, sociologists, and political geographers of war explores the significance of these two conflicts, including their impact on the politics and culture of the world's most powerful nation, the United States of America. The volume foregrounds attempts to develop legal rationales for the continued waging of war after 1945 by moving beyond explaining the end of war as a legal institution, and toward understanding the attempted institutionalization of endless war.
    Note: Includes bibliographical references and index , The transformation of international law and war between the Middle East and Vietnam , From retaliation to anticipation : reconciling reprisals and self-defense in the Middle East and Vietnam, 1949-1965 , Public discourses of international law : US debates on military intervention in Vietnam, 1965-1967 , Legality of military action by Egypt and Syria in October 1973 , Revolutionary war and the development of international humanitarian law , The war against the people and the people's war : Palestine and the additional protocols to the Geneva Conventions , "The third world is a problem" : arguments about the laws of war in the United States after the fall of Saigon , Operationalizing international law : from Vietnam to Gaza , From Vietnam to Palestine : peoples' tribunals and the juridification of resistance , War and the shaping of international law : from the Cold War to the war on terror
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  • 83
    ISBN: 9789264926479
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Botswana, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 84
    ISBN: 9789264788640 , 9789264901537 , 9789264702042
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD Series on Carbon Pricing and Energy Taxation
    Parallel Title: Parallele Sprachausgabe Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission
    Keywords: Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Taxation
    Abstract: Successfully transitioning to net-zero greenhouse gas (GHG) emissions requires effective mitigation policy packages, which include carbon pricing measures: a cost-effective policy instrument that not only reduces emissions but also generates revenue to support the transition. This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023. The policy mechanisms examined directly impact the cost of emitting GHGs, influencing shifts in production, consumption, and investment towards low- or zero-carbon options. The analysis covers 72 countries which together account for approximately 80% of global GHG emissions. The report focuses on developments in ETSs and transport fuel taxes amidst the energy crisis and provides comprehensive and comparable data on the current status of GHG emissions pricing that can assist policymakers in identifying priorities and refining carbon mitigation strategies.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
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  • 86
    Language: French
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: L’arbitrage de dividendes est une forme de fraude commise par le truchement d’un dispositif complexe d’opérations de négociation, de vente et de rachat d’actions exécutées sur une période bien précise et dont le but est d’éluder l’impôt sur les dividendes ou de solliciter des remboursements illégitimes de la retenue à la source sur le dividende. Sous ses diverses variantes, l’arbitrage de dividendes représente une menace sérieuse en termes d’érosion de la base d’imposition pour de nombreuses juridictions. Il peut en outre engendrer des distorsions de marché qui portent atteinte à l’intégrité du système financier. Ce rapport a pour objet de sensibiliser aux pratiques frauduleuses reposant sur l’arbitrage de dividendes et offre aux pays plusieurs recommandations permettant d’identifier les risques posés par ce phénomène, d’améliorer la coordination entre les autorités nationales et de renforcer la coopération internationale. En particulier, la lutte contre ce phénomène exige une étroite coordination entre organismes publics nationaux, une forte coopération internationale et un réseau efficace d’échange de renseignements entre juridictions. À cet égard, les pays peuvent envisager des actions ciblées et des stratégies globales, qui associent les administrations fiscales et les autorités répressives, mais aussi les organismes de régulation et de surveillance financières, ainsi que les autorités compétentes en matière de lutte contre le blanchiment de capitaux. Dans certains cas, des modifications de la législation peuvent également s’avérer nécessaires.
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  • 87
    ISBN: 9789264895881
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Poland
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 88
    ISBN: 9789264840898
    Language: English
    Pages: 1 Online-Ressource (442 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
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  • 89
    Language: French
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que la bauxite, qui est utilisée en phase finale dans la chaîne de valeur de l'aluminium. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix de la bauxite en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de minéraux de manière adéquate. La présente annexe montre par des exemples concrets comment le cadre peut être précisément appliqué à la bauxite.
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  • 90
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.67
    Keywords: Taxation
    Abstract: The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has been missing. Using a new dataset on the global activities of large MNEs, this paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common, and that substantial low-taxed profit exists outside low tax jurisdictions. We estimate that high tax jurisdictions (jurisdictions with average ETRs of above 15%) account for more than half (53.2%) of global profits taxed below 15%, much more than very low tax jurisdictions (those with average ETRs below 5%) which only account for 18.7% of low-taxed profits. This suggests that an assessment of global low-taxed profit that focuses only on jurisdictions with low average ETRs could potentially miss out on more than half of global low-taxed profit.
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  • 91
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.231
    Keywords: Taxation ; Environment ; Ukraine
    Abstract: The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data on environmental tax revenue and budgets from expenditure reports of the State Treasury Service of Ukraine over the period 2010 - 2020. Where available, preliminary data for 2021 were also included. The paper aims to support the government of Ukraine in reforming environmental taxation and public funding for environmental protection. Ukraine’s Post-War Recovery and Reconstruction Plan outlines ambitious plans for reform, including in the environmental domain. It envisions restructuring the current environmental tax system, expanding it to energy and transport and harmonising it with that of the European Union. It also foresees an analytical study systematising current taxes and payments in line with Eurostat classification standards. This paper can support these efforts.
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  • 92
    Language: Spanish
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos se generan mediante la recaudación de regalías mineras e impuestos sobre la renta calculados sobre el valor del mineral comercializado. Sin embargo, debido a la frecuencia y la escala de las transacciones entre partes vinculadas, el riesgo potencial para los ingresos fiscales que supone la manipulación de los precios de transferencia puede ser elevado, especialmente en torno al valor de los minerales extraídos. Este conjunto de herramientas proporciona orientaciones prácticas y significativas para que los países en desarrollo determinen el precio de los minerales vendidos a partes vinculadas utilizando el principio de plena competencia. Ofrece un marco sobre cómo utilizar los principios de precios de transferencia para aplicar el método del Precio Comparable No Controlado, incluida la identificación de los principales factores económicos que influyen en el precio de los minerales ("marco de precios de los minerales") para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de minerales. También incluye enfoques administrativos simplificados para fijar el precio de las ventas de minerales que podrían reducir la carga administrativa de los países en desarrollo.
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  • 93
    ISBN: 9789264399372
    Language: English
    Pages: 1 Online-Ressource (143 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Pakistan
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 94
    ISBN: 9789264598409
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Taxation ; Mauritania
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
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  • 95
    ISBN: 9789264575646
    Language: English
    Pages: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Dominica
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 96
    Language: Spanish
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos, pero las complejidades en torno a la fijación de precios surgen de diversos factores. Esta publicación aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF “Determinación del precio de los minerales: Un marco para precios de transferencia” para identificar los principales factores económicos que influyen en el precio de la bauxita a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de bauxita. También ofrece ejemplos prácticos de cómo aplicar con precisión el marco de precios de los minerales a la bauxita.
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  • 97
    ISBN: 9789264840126
    Language: French
    Pages: 1 Online-Ressource (106 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Mauritania
    Abstract: Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande en Mauritanie, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016. En raison de l'expérience pratique limitée de la Mauritanie en matière d'échange de renseignements sur demande, et conformément à la méthodologie des examens par les pairs et des examens des non-membres, le rapport évalue uniquement le cadre juridique de la juridiction. L'évaluation de la mise en œuvre pratique de ce cadre fera l'objet d'un futur examen de phase 2.
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  • 98
    ISBN: 9789264601048 , 9789264934955 , 9789264932715
    Language: English
    Pages: 1 Online-Ressource (460 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
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  • 99
    ISBN: 9789264669918 , 9789264863576 , 9789264648012
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Effective Carbon Rates 2023: Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading
    Keywords: Energy ; Environment ; Taxation
    Abstract: Une transition réussie vers zéro émission nette de gaz à effet de serre (GES) nécessite des politiques d'atténuation efficaces, incluant des mesures de tarification du carbone : un instrument au bon rapport coût/efficacité qui non seulement réduit les émissions, mais génère également des revenus pour soutenir la transition. Cette quatrième édition des Taux effectifs sur le carbone offre une vue d'ensemble des systèmes de tarification du carbone en présentant les droits d’accise sur les combustibles et les carburants, les taxes sur le carbone et les systèmes d'échange de quotas d'émission (SEQE) jusqu'en 2021, tout en incluant certains développements jusqu'en 2023. Les mesures présentées ont un impact direct sur le coût des émissions de gaz à effet de serre, orientant ainsi les décisions de production, de consommation et d'investissement vers des options à faible teneur en carbone ou à teneur nulle en carbone. L'analyse porte sur 72 pays qui, ensemble, représentent environ 80 % des émissions mondiales de GES. Le rapport met l'accent sur l'évolution des systèmes d'échange de quotas d'émission et des taxes sur les carburants dans le contexte de la crise énergétique et fournit des données complètes et comparables sur l'état actuel de la tarification des émissions de GES, ce qui peut aider les décideurs politiques à identifier des priorités et à affiner leurs stratégies d'atténuation des émissions de carbone.
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  • 100
    Online Resource
    Online Resource
    Ottawa : Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development ; | Ottawa : OECD Publishing
    Language: French
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques sont traditionnellement générées par le prélèvement de redevances et d'impôts sur le revenu sur la valeur des minerais extraits. Cependant, en raison de la fréquence et de l'ampleur des transactions entre parties liées, le risque potentiel de non-conformité des prix de transfert peut être élevé pour les recettes fiscales, en particulier en ce qui concerne la valeur des minerais extraits. Ce guide offre aux pays en développement une orientation pratique et significative permettant de déterminer le prix des minéraux vendus à des parties liées conformément au principe de pleine concurrence. Il offre un cadre d’utilisation des principes applicables aux prix de transfert permettant la méthode du prix comparable sur le marché libre (CUP), notamment les principaux facteurs économiques qui influent sur le prix des minéraux ("cadre de détermination des prix des minerais"). Cela inclut également des approches administratives simplifiées concernant les ventes qui pourraient réduire le fardeau administratif des pays en développement.
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