Your email was sent successfully. Check your inbox.

An error occurred while sending the email. Please try again.

Proceed reservation?

Export
Filter
  • MPI Ethno. Forsch.  (60)
  • BSZ  (16)
  • 2010-2014  (74)
  • 1975-1979  (5)
  • Paris : OECD Publishing  (54)
  • München : Beck  (22)
  • Law  (76)
Datasource
Material
Language
Years
Year
Author, Corporation
Publisher
Keywords
Subjects(RVK)
  • 1
    Book
    Book
    Deutsche Gesellschaftsgeschichte (1987-)
    München : Beck
    Show associated volumes/articles
    Details
    ISBN: 9783406324901 , 3406324908 , 9783406578724
    Language: German
    DDC: 306/.0943
    RVK:
    NN 1350
    RVK:
    NW 2200
    RVK:
    MS 1090
    RVK:
    PL 394
    RVK:
    QF 020
    RVK:
    NB 6316
    Keywords: Germany Social conditions ; Germany Economic conditions ; Geschichte ; Gesellschaft ; Entwicklung ; Politisches System ; Politischer Wandel ; Wirtschaftsentwicklung ; Deutschland ; Deutschland ; Sozialgeschichte 1700-1990
    Note: 1 (1987) - 5 (2008)
    URL: Inhaltsverzeichnis
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    BSZ
    GBV
  • 2
    Journal/Serial
    Journal/Serial
    Zeitschrift für Gesetzgebung : ZG ; Vierteljahresschrift für staatliche, kommunale und europäische Rechtsetzung (from 1986-)
    Heidelberg : Müller | München : Beck ; 1.1986 -
    Show associated volumes/articles
    Details
    ISSN: 0179-4051
    Language: German
    Pages: 24 cm
    Dates of Publication: 1.1986 -
    Parallel Title: Erscheint auch als Zeitschrift für Gesetzgebung
    Former Title: Vierteljahresschrift für staatliche und kommunale Rechtsetzung
    DDC: 340
    RVK:
    PI 1000
    Keywords: Gesetzgebung ; Deutschland ; Zeitschrift ; Deutschland ; Gesetzgebung ; Gemeinde ; Rechtsetzung
    Note: Ungezählte Beil. ab 14.1999: Sonderheft , 20.2005,1 auf dem Umschlag als Jg. 19 bez.; vierteljährl.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Journal/Serial
    BSZ
    GBV
  • 3
    Journal/Serial
    Journal/Serial
    Neue Zeitschrift für Arbeitsrecht : NZA ; Zweiwochenschrift für die betriebliche Praxis (from 1993-)
    München : Beck ; 10.1993 -
    Show associated volumes/articles
    Details
    ISSN: 0943-7525 , 0943-7525 , 0943-7525
    Language: German
    Pages: 30 cm
    Dates of Publication: 10.1993 -
    Additional Information: Beil. ab 2005 Neue Zeitschrift für Arbeitsrecht. Beilage
    Additional Information: Ab 2014 Beil. Beck extra
    Additional Information: 19,24,Sonderbeil.=2001 von Deutschland. Bundesarbeitsgericht Die Tätigkeit des BAG im Jahre ... [München : Beck, 2002
    Additional Information: 19,24,Sonderbeil.=2001 von Braun, Isabella ZDB Gesammelte Erzählungen Hamburg : tredition, 2011
    Additional Information: 19,24,Sonderbeil.=2001 von Deutschland. Bundesarbeitsgericht Die Tätigkeit des BAG im Jahre ... [München : Beck, 2002
    Additional Information: 19,24,Sonderbeil.=2001 von Deutschland. Bundesarbeitsgericht Die Tätigkeit des BAG im Jahre ... [München : Beck, 2002
    Parallel Title: Erscheint auch als Neue Zeitschrift für Arbeitsrecht
    Former Title: Vorg. Neue Zeitschrift für Arbeits- und Sozialrecht
    DDC: 340
    RVK:
    PF 100
    Keywords: Arbeitsrecht ; Deutschland ; Zeitschrift ; Deutschland ; Arbeitsrecht
    Note: Ungezählte Beilage zu 36.2019,18: Recht mitgestalten , Ungezählte Beil.: Sonderheft; NZA aktuell; Sonderausgabe; Beilage; ungezählte Sonderbeil.: Die Tätigkeit des BAG , Ersch. monatl. 2x
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Journal/Serial
    BSZ
    GBV
  • 4
    Journal/Serial
    Journal/Serial
    Neue Zeitschrift für Sozialrecht : NZS ; Zweiwochenschrift für die anwaltliche, betriebliche, behördliche und gerichtliche Praxis (from 1992-)
    München : Beck ; 1.1992 -
    Show associated volumes/articles
    Details
    ISSN: 0941-7915
    Language: German
    Pages: 30 cm
    Dates of Publication: 1.1992 -
    Parallel Title: Erscheint auch als Neue Zeitschrift für Sozialrecht
    Former Title: Vorg Neue Zeitschrift für Arbeits- und Sozialrecht
    Former Title: Monatsschrift für die anwaltliche, betriebliche, behördliche und gerichtliche Praxis
    DDC: 340
    RVK:
    PQ 1000
    Keywords: Zeitschrift ; Entscheidungssammlung ; Sozialrecht ; Zeitschrift
    Note: Ungezählte Beilage zu 28.2019,19: Recht mitgestalten , Repr.: Bad Feilnbach : Schmidt Periodicals , Ungezählte Beil.: NZS aktuell , Ersch. vierzehntägl.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Journal/Serial
    BSZ
    GBV
  • 5
    Journal/Serial
    Journal/Serial
    Europarecht : EUR (from 1966-)
    Baden-Baden : Nomos-Verl.-Ges. | München : Beck ; 1.1966 -
    Show associated volumes/articles
    Details
    ISSN: 0531-2485 , 2942-3198
    Language: German
    Dates of Publication: 1.1966 -
    Additional Information: Supplement Europarecht. Beiheft
    Parallel Title: Erscheint auch als Europarecht 〈Baden-Baden〉
    Parallel Title: Erscheint auch als Europarecht
    DDC: 349.2405
    RVK:
    PS 1000
    Keywords: Europäische Union ; EU-Recht ; Eurozone ; EU-Staaten ; Europäische Gemeinschaft ; Europäisches Gemeinschaftsrecht ; Internationale Rechtsprechung ; Rechtsprechung ; Zeitschrift ; Europäische Union ; Recht ; Europarecht
    Note: Repr.: Bad Feilnbach : Schmidt Periodicals , Ersch. 6x jährl. , Enthält Indices
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Journal/Serial
    BSZ
    GBV
  • 6
    Book
    Book
    Grundgesetz : Kommentar (2012-)
    München : Beck
    Show associated volumes/articles
    Details
    ISBN: 9783406581625 , 9783406735905
    Language: German
    Pages: 2 Bde , 23 cm
    Edition: [6. Aufl.] - ...
    Uniform Title: Verfassung 〈1949.05.23, dt.〉
    Former Title: Vorangegangen ist Grundgesetz-Kommentar
    DDC: 342.43023
    RVK:
    PL 374
    Keywords: Constitutional law Germany ; Constitutions Germany ; Kommentar ; Deutschland Grundgesetz für die Bundesrepublik Deutschland ; Deutschland Grundgesetz für die Bundesrepublik Deutschland
    Note: Einheitssachtitel des kommentierten Werkes: Verfassung 〈1949.05.23〉 , 1.-5. Auflage in 3 Bänden , 7. Aufl. begründet von Dr. Dr. h.c. Ingo von Münch, Dr. Dr. h.c. Dr. h.c. Philip Kunig ; herausgegeben von Dr. Jörn Axel Kämmerer, Dr. Markus Kotzur , Erschienen: 1-2
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    MPI Ethno. Forsch.
  • 7
    Microfilm
    Microfilm
    Neue juristische Wochenschrift : NJW (1947-)
    München : Beck | München : Biederstein ; 1.1947/48 -
    Show associated volumes/articles
    Details
    ISSN: 0341-1915 , 0341-1907 , 0341-1915 , 1617-2914 , 1434-3959 , 1617-2914 , 1434-3959
    Language: German
    Pages: 30 cm
    Edition: München Beck 1985-1985 Mikrofiche-Ausg.: München ; Frankfurt, M. : Beck, 1985
    Edition: Frankfurt, M.
    Dates of Publication: 1.1947/48 -
    Additional Information: Beil. Rechtsprechung zum Wiedergutmachungsrecht
    Additional Information: Ab 18.1965 Bücher- u. Zeitschriftenschau Karlsruher juristische Bibliographie
    Additional Information: Supplement Unterhaltsrechtliche Leitlinien und Tabellen der Oberlandesgerichte der neuen Bundesländer, des Kammergerichts, Berliner Tabelle, Düsseldorfer Tabelle
    Additional Information: 20.1967 Sonderbeil. Geschäftsverteilungspläne der oberen Bundesgerichte
    Additional Information: 55.2002 Sonderbeil. Nutzungsausfallentschädigungstabellen
    Additional Information: Teils Beil., dann darin Neuberechnung der Nutzungsentschädigung für Pkw und Geländewagen
    Additional Information: Teils darin, dann Beil. Nutzungsausfallentschädigung für Pkw, Geländewagen und Transporter
    Additional Information: Ab 34.1981 Beil. NJW aus Bonn
    Additional Information: 41.1988 - 53.2000 Beil. Neue juristische Wochenschrift. Computerreport der Neuen juristischen Wochenschrift
    Additional Information: 43.1990 - 50.1997 Beil. Deutsch-deutsche Rechts-Zeitschrift
    Additional Information: 46.1993 - 65.2012 Beil. Zeitschrift für Rechtspolitik
    Additional Information: 47.1994 darin, ab 48.1995 Beil. Versorgungsausgleich-Tabellen für das ... Halbjahr ...
    Additional Information: 50.1997 - 54.2001 Beil. Deutschland. Bundesverfassungsgericht Geschäftsverteilungspläne des Bundesverfassungsgerichts, der obersten Gerichtshöfe des Bundes und des Bundespatentgerichts
    Additional Information: 53.2000,Juni - 57.2004,4/5 Beil. Anwalt
    Additional Information: 59.2006 - 61.2008 Beil. Reisen.
    Additional Information: Ab 57.2004 Beil. NJW spezial
    Additional Information: 61.2008 - 62.2009 Beil. Nutzungsausfallentschädigung ...
    Additional Information: 61.2008 Beil. Reisen.biz
    Additional Information: Ab 63.2010 Beil. Neue Juristische Wochenschrift. Beilage
    Additional Information: Darin Darin ---〉 Beck extra. Die Monatsinformation für Juristen
    Parallel Title: Erscheint auch als Neue juristische Wochenschrift
    Parallel Title: Erscheint auch als NJW-Audio-CD
    Parallel Title: Erscheint auch als NJW-CD
    Former Title: Vorg. Deutsches Recht 〈Berlin〉
    Former Title: Fünfjahresregister
    DDC: 349.4305
    RVK:
    PA 1000
    Keywords: Rechtswissenschaft ; Deutschland ; Recht ; Rechtswissenschaft ; Zeitschrift ; Deutschland ; Recht ; Deutschland ; Recht ; Rechtswissenschaft ; Rechtsprechung
    Note: Ungezählte Beilage: Beilage; Deutscher Juristentag; darin: NJW aktuell; ungezählte Beilage zu 70.2017,40 und 72.2019,40: Recht mitgestalten , Titelzusatz ab 1976 , 2021 einmalig erschienene gezählte Sonderausgabe: Neues Schuldrecht , Mikrofiche-Ausg.: München ; Frankfurt, M. : Beck, 1985
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Microfilm
    BSZ
    GBV
  • 8
    Journal/Serial
    Journal/Serial
    Zeitschrift für Rechtspolitik : ZRP (from 1968-)
    München : Beck ; 1.1968 -
    Show associated volumes/articles
    In:  Neue juristische Wochenschrift
    Details
    ISSN: 0514-6496 , 0341-1915
    Language: German
    Dates of Publication: 1.1968 -
    Parallel Title: Erscheint auch als Zeitschrift für Rechtspolitik
    Former Title: Zeitschrift für Rechtspolitik mit ZRP-Gesetzgebungs-Report
    Former Title: Zeitschrift für Rechtspolitik mit rechtspolitischer Umschau
    Titel der Quelle: Neue juristische Wochenschrift
    Publ. der Quelle: München : Beck, 1947
    DDC: 340
    RVK:
    PA 1000
    Keywords: Rechtspolitik ; Deutschland ; Rechtswissenschaft ; Zeitschrift ; Rechtspolitik
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Journal/Serial
    BSZ
    GBV
  • 9
    Book
    Book
    Grundlagen und Methoden der Mediation : Tagung vom 22./23. März 2013 in Jena ; Tagungsband (2014)
    München : Beck
    Details
    ISBN: 9783406656682 , 3406656684
    Language: German
    Pages: VI, 150 S. , Ill., graph. Darst.
    DDC: 303.69
    RVK:
    CP 3600
    RVK:
    PG 430
    Keywords: Methode ; Mediation ; Konferenzschrift 2013 ; Konferenzschrift 2013 ; Konferenzschrift 2013 ; Konferenzschrift 2013 ; Konferenzschrift 2013 ; Mediation ; Methode
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    HU Berlin
    München BSB
    München UB
    Würzburg UB
    Regensburg UB
    BSZ
    GBV
    KOBV
    BVB
    Bayreuth UB
  • 10
    Book
    Book
    Theater des Schreckens : Gerichtspraxis und Strafrituale in der frühen Neuzeit (2014)
    München : Beck
    Details
    ISBN: 9783406669255 , 3406669255
    Language: German
    Pages: 240 S. , Ill. , 20 cm, 257 g
    Edition: Orig.-Ausg., 6. Aufl., unveränd. Nachdr.
    Series Statement: [Beck'sche Reihe] 349 : C.-H.-Beck-Paperback
    Series Statement: Beck'sche Reihe
    DDC: 345.07730903
    RVK:
    LB 78000
    RVK:
    NT 3900
    RVK:
    PH 2340
    Keywords: Geschichte 1500-1800 ; Strafvollstreckung ; Ritual ; Hinrichtung ; Europa
    Note: Literaturangaben
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    BSZ
    GBV
    KOBV
    HeBIS
    BVB
  • 11
    Book
    Book
    Das islamische Recht : eine Einführung (2013)
    München : Beck
    Details
    ISBN: 9783406646621
    Language: German
    Pages: 128 S. , 18 cm
    Edition: Orig.-Ausgabe
    Series Statement: Beck'sche Reihe 2777
    Series Statement: C. H. Beck Wissen
    Parallel Title: Erscheint auch als Rohe, Mathias, 1959 - Das islamische Recht
    Parallel Title: Erscheint auch als Rohe, Mathias, 1959 - Das islamische Recht
    RVK:
    PU 8200
    Keywords: Islamic law ; Islamic law History ; Islamic law ; Islamic law ; Islam ; Recht ; Islamisches Recht ; Rohe, Mathias 1959- ; Islamisches Recht ; Rechtsfindung ; Einführung ; Islamisches Recht
    Abstract: Die Scharia ist im Westen weithin zum Schreckensbegriff geworden. Für viele Muslime ist sie dagegen ein wesentlicher Teil ihres Selbstverständnisses. Mathias Rohe will mit seiner Einführung zur Versachlichung der Diskussion beitragen. Er zeigt, auf welche Quellen das Recht der Scharia zurückgeht, welches seine wesentlichen Inhalte sind und wie es sich gegenwärtig in der islamischen Welt, aber auch in Deutschland und Europa entwickelt. Mathias Rohe, geboren 1959, Jurist und Islamwissenschaftler, ist Inhaber des Lehrstuhls für Bürgerliches Recht, Internationales Privatrecht und Rechtsvergleichung an der Universität Erlangen-Nürnberg. Er gilt international als einer der besten Kenner des islamischen Rechts. (Verlagswerbung)
    Description / Table of Contents: Islam, Scharia und Recht : die GrundlagenEntwicklung, Quellen und MethodenWesentliche Inhalte des klassischen islamischen RechtsReformen seit dem 19. JahrhundertIslamisches Recht in Deutschland und EuropaPerspektivenSchlussbetrachtung.
    Description / Table of Contents: Cover; Titel; Impressum; Inhalt; Vorwort; 1. Islam, Scharia und Recht: die Grundlagen; 2. Entwicklung, Quellen und Methoden; 3. Wesentliche Inhalte des klassischen islamischen Rechts; Einführung; Ehe-, Familien- und Erbrecht; Vertrags- und Wirtschaftsrecht; Strafrecht; Staats- und Verwaltungsrecht; Verhältnis zu Nicht-Muslimen; 4. Reformen seit dem 19. Jahrhundert; Ursachen, Ziele und Methoden; Ehe-, Familien- und Erbrecht; Vertrags- und Wirtschaftsrecht; Strafrecht; Staats- und Völkerrecht; Menschenrechte; 5. Islamisches Recht in Deutschland und Europa; Einführung; Internationales Privatrecht (IPR)Dispositives Sachrecht; Einführung islam-rechtlicher Normen; Gründe und Mechanismen der Anwendung islam-rechtlicher Normen; 6. Perspektiven; 7. Schlussbetrachtung; Literaturhinweise; Register
    Note: Literaturangaben
    URL: Inhaltsverzeichnis
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    MPI Ethno. Forsch.
  • 12
    Online Resource
    Online Resource
    Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels 2013 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
    RVK:
    MK 5215
    RVK:
    PP 8105
    RVK:
    QR 730
    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
    DOI: 10.1787/9789264187610-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 13
    Online Resource
    Online Resource
    Measuring Fiscal Decentralisation : Concepts and Policies (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
    RVK:
    PP 8080
    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
    DOI: 10.1787/9789264174849-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 14
    Online Resource
    Online Resource
    Action Plan on Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
    RVK:
    PP 8080
    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
    DOI: 10.1787/9789264202719-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 15
    Online Resource
    Online Resource
    Taxing Energy Use : A Graphical Analysis (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
    RVK:
    PP 8080
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
    DOI: 10.1787/9789264183933-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 16
    Online Resource
    Online Resource
    Addressing Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
    RVK:
    QT 320
    RVK:
    PP 8080
    RVK:
    QL 410
    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
    DOI: 10.1787/9789264192744-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 17
    Online Resource
    Online Resource
    Öffentlichkeit : die politische Form des Bewusstseins (2012)
    München : Beck
    Details
    ISBN: 9783406633041
    Language: German
    Pages: Online-Ressource (584 S.)
    Parallel Title: Druckausg. Gerhardt, Volker, 1944 - Öffentlichkeit
    DDC: 001.09
    RVK:
    AP 14050
    RVK:
    PK 270
    RVK:
    CC 7700
    RVK:
    MD 6200
    RVK:
    MS 4350
    Keywords: Political science Philosophy ; Awareness Political aspects ; Consciousness Political aspects ; Collective memory Political aspects ; Öffentlichkeit ; Bewusstsein ; Politik ; Öffentlichkeit ; Bewusstsein ; Sozialphilosophie ; Politische Philosophie
    Note: Literaturverz. S. [563] - 575
    URL: Volltext
    URL: Rezension
    URL: Rezension
    URL: Rezension
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    BSZ
  • 18
    Book
    Book
    Mäuselmacher oder die Imagination des Bösen : [ein Hexenprozess 1715 - 1723] (2012)
    München : Beck
    Details
    ISBN: 3406621872 , 9783406621871
    Language: German
    Pages: 1008 S. , Ill., Kt.
    Edition: 2. Aufl.
    DDC: 940
    RVK:
    BO 4260
    RVK:
    NS 1600
    RVK:
    NS 2720
    RVK:
    PY 865
    RVK:
    NV 5700
    RVK:
    LC 41100
    RVK:
    NW 8290
    Keywords: Freising ; Hexenprozess ; Wirklichkeit ; Vorstellung ; Kultur ; Geschichte 1715-1723
    Note: Literaturverz. S. 908 - 940
    URL: Inhaltsverzeichnis
    URL: Rezension
    URL: Inhaltsverzeichnis
    URL: Rezension
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    BSZ
    GBV
    KOBV
  • 19
    Online Resource
    Online Resource
    Better Regulation in Europe: Greece 2012 (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264179288
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    PL 727
    RVK:
    QG 500
    Keywords: Regulierung ; Griechenland ; Governance ; Greece ; Griechenland ; Wirtschaftspolitik ; Regulierung
    Abstract: This review of regulation in Greece maps and analyses the core issues which together make up effective regulatory management, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include improving regulatory management, institutional capacities for effective regulation, transparency and processes for effective public consultation and communication, processes for the development of new regulations and for the management of the regulatory stock, compliance rates, enforcement policy. appeal processes, the interface between different levels of government and interface between national processes and those of the EU.
    DOI: 10.1787/9789264179288-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 20
    Book
    Book
    Rechtsphilosophie : ein Studienbuch (2011)
    München : Beck
    Details
    ISBN: 3406611915 , 9783406611919
    Language: German
    Pages: XV, 226 S.
    Edition: 6., neubearb. Aufl.
    Series Statement: Kurzlehrbücher für das juristische Studium
    Series Statement: Juristische Kurz-Lehrbücher
    DDC: 340
    RVK:
    PC 2700
    RVK:
    CC 7400
    RVK:
    PI 2250
    Keywords: Hegel, Georg Wilhelm Friedrich ; Law Philosophy ; Rechtsphilosophie ; Rechtsbegriff ; Gerechtigkeit ; Naturrecht ; Utilitarismus ; Rechtsgefühl ; Rechtssicherheit ; Freiheit ; Willensfreiheit ; Rechtsstaatsprinzip ; Eigentum ; Strafe ; Verfahrensgerechtigkeit ; Strafgerechtigkeit ; Lehrbuch ; Rechtsphilosophie ; Rechtsphilosophie
    Abstract: Von ihren Anfängen an versucht die Rechtsphilosophie, die Fragen nach dem Begriff des Rechts und nach der Gerechtigkeit mit rationalen Mitteln zu erschließen. Die Erwägungen des Autors wissen sich in ihrer methodischen Grundkonzeption der Wissenschaftstheorie Karl Poppers verbunden und erweitern deren Anwendungsfeld auf das Gebiet des Rechts. Bei der Darlegung von Legitimitätsvorstellungen folgt Zippelius dagegen den Grundgedanken Kants, der sich als letzte Instanz der Gerechtigkeitsvorstellungen auf das vernunftgeleitete Gewissen des Einzelnen beruft. Die 6. Auflage enthält die Überarbeitung wichtiger Teilbereichen wie die Verteilung der Entfaltungschancen in der Gemeinschaft, das Übermaß an Verrechtlichung und die Anfälligkeiten der demokratischen Repräsentation. Zudem wurde die neue Literatur zu verschiedenen Themenkomplexen berücksichtigt.
    Note: Literaturverz. S. XIII - XV
    URL: Inhaltsverzeichnis
    URL: Cover
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    MPI Ethno. Forsch.
  • 21
    Book
    Book
    Principles of European constitutional law (2011)
    Oxford [u.a.] : Hart | München : Beck
    Show associated volumes/articles
    Details
    ISBN: 9783406623721 , 9781849462112
    Language: English
    Pages: IL, 806 S. , 25 cm
    Edition: 2. rev. ed., repr.
    DDC: 340
    RVK:
    PS 2600
    Keywords: Constitutional law ; Constitutional law ; European Union countries ; Aufsatzsammlung ; Europäische Union ; Verfassungsrecht
    URL: Inhaltsverzeichnis
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    MPI Ethno. Forsch.
  • 22
    Book
    Book
    Das islamische Recht : Geschichte und Gegenwart (2011)
    München : Beck
    Details
    ISBN: 3406579558 , 9783406579554
    Language: German
    Pages: XX, 612 S. , 22 cm
    Edition: 3., akt. u. erw. Aufl.
    Additional Information: Rezensiert in Kreß, Hartmut, 1954 - Das islamische Recht. Geschichte und Gegenwart 2010
    Series Statement: Historische Bibliothek der Gerda-Henkel-Stiftung
    Parallel Title: Erscheint auch als Rohe, Mathias, 1959 - Das islamische Recht
    Parallel Title: Erscheint auch als Das islamische Recht
    Subsequent Title: Gefolgt von Rohe, Mathias, 1959 - Das islamische Recht
    RVK:
    PN 430
    RVK:
    PU 9300
    RVK:
    BR 7600
    RVK:
    PU 8200
    RVK:
    PW 9400
    Keywords: Islamic law ; Islamic law History ; Recht ; Islam ; Register ; Literaturverzeichnis/Bibliographie ; law ; index ; bibliography ; Islamisches Recht ; Fikh
    Abstract: Das islamische Recht ist im Westen durch spektakuläre Todes-urteile und drakonische Körperstrafen in Verruf geraten, ansonsten aber weitgehend unbekannt. Was ist die Scharia? Was ist eine Fatwa? Kann es im Islam eine Gleichberechtigung der Geschlechter geben? Diese und andere Fragen behandelt Mathias Rohe in der ersten umfassenden Darstellung des islamischen Rechts seit Jahrzehnten. Er beschreibt die Entstehung, Entwicklung und gegenwärtige Ausformung des islamischen Rechts, erläutert islamische Rechtsfindungsmethoden und schildert die Grundzüge des Familien-, Völker-, Straf- und Wirtschaftsrechts. Dabei kommen auch grundlegende Unterschiede zwischen Sunniten, Schiiten und anderen Richtungen zur Sprache. Sein besonderes Augenmerk gilt den Regelungen für Muslime in einer nichtislamischen Umgebung, vor allem in Deutschland. Ein Ausblick auf Perspektiven des islamischen Rechts in einer globalisierten Welt beschließt dieses anschaulich geschriebene Standardwerk.
    Note: Literaturverz. S. [543] - 578 , Mit Glossar und Reg
    URL: Inhaltsverzeichnis
    URL: Rezension
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    Ethn. Museum Berlin
    MPI Ethno. Forsch.
  • 23
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114708
    Language: English
    Pages: Online-Ressource (98 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; France 2011 ; Combiné ; Phase 1 Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Taxation ; France ; Frankreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264114708-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 24
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114661
    Language: English
    Pages: Online-Ressource (102 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Suisse 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Taxation ; Switzerland ; Schweiz ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264114661-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 25
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117617
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8080
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117617-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 26
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117655
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117655-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 27
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turks and Caicos Islands 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118119
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264118119-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 28
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117617
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8080
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117617-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 29
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117860
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117860-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 30
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turks and Caicos Islands 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118119
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    DOI: 10.1787/9789264118119-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 31
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ireland 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097155
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097155-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 32
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108868
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108868-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 33
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264115026
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Taxation ; Italy ; Italien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264115026-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 34
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Kingdom 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118164
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Taxation ; United Kingdom ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264118164-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 35
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117709
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117709-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 36
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117723
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Taxation ; Austria ; Österreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117723-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 37
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117983
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency
    DOI: 10.1787/9789264117983-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 38
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117860
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117860-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 39
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117884
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Luxembourg 2011 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117884-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 40
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117983
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117983-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 41
    Online Resource
    Online Resource
    Taxation and Employment (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264120808
    Language: English
    Pages: Online-Ressource (165 p)
    Edition: Online-Ausg. 2012 Electronic reproduction; Available via World Wide Web
    Series Statement: OECD Tax Policy Studies 21
    DDC: 331.11
    RVK:
    PP 8105
    Keywords: Manpower policy ; Fiscal policy ; Labor supply Effect of taxation on ; Steuerpolitik ; Einkommensteuer ; Beschäftigung ; Niedriglohn ; Älterer Arbeitnehmer ; Hochqualifizierter Beruf
    Note: "This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso , "Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda"--T.p. verso , "This report was prepared by Alastair Thomas of the OECD Secretariat"--Foreword , Includes bibliographical references (p. 148-153) , ISSN for online series: 1990-0538 , OECD code: 23 2011 48 1 P , Electronic reproduction; Available via World Wide Web
    DOI: 10.1787/9789264120808-en
    URL: Volltext
    URL: Volltext
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 42
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114708
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : France 2011 : Combiné : Phase 1 + Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264114708-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 43
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264115026
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264115026-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 44
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Kingdom 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118164
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264118164-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 45
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114661
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Suisse 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Schweiz ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264114661-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 46
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117884
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Luxembourg 2011 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    DOI: 10.1787/9789264117884-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 47
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117655
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117655-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 48
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117709
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117709-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 49
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117723
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Österreich ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117723-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 50
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264110489
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264110489-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 51
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Estonia 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108752
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108752-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 52
    Online Resource
    Online Resource
    Corporate Governance of Listed Companies in China : Self-Assessment by the China Securities Regulatory Commission (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264119208
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Corporate governance of listed companies in China
    DDC: 338.60951
    RVK:
    PU 8450
    Keywords: Corporate Governance ; Aktiengesellschaft ; Aufsichtsrat ; China ; Governance ; Industry and Services ; China, People’s Republic ; China ; Corporate Governance
    Abstract: This report looks at the institutional framework of corporate governance in China through the prism of the OECD Principles of Corporate Governance and is a product of the ongoing OECD-China Policy Dialogue on Corporate Governance. By assessing a broad range of laws, regulations and codes, it provides a valuable reference for understanding how much has been achieved in Chinese corporate governance and the main ambitions of future reform efforts. The report shows that corporate governance has improved significantly since the Chinese stock market was created in 1990, with important achievements in establishing and developing the legal and regulatory framework. The OECD-China Self-Assessment represents a thorough review of all laws, regulations and codes that relate to every principle recommended by the OECD Principles of Corporate Governance. It documents the advances in the Chinese Corporate Governance framework. Building on this report, bilateral co-operation between China and the OECD will continue to enhance the understanding of China’s corporate governance system and how it impacts on company and investor behaviour.
    DOI: 10.1787/9789264119208-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 53
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Norway 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097254
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097254-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 54
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096851
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096851-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 55
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096905
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096905-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 56
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Trinidad and Tobago 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096936
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096936-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 57
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108738
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108738-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 58
    Online Resource
    Online Resource
    The call for innovative and open government : an overview of country initiatives (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264107052
    Language: English
    Pages: Online-Ressource (315 S.)
    Parallel Title: Print version The Call for Innovative and Open Government : An Overview of Country Initiatives
    DDC: 350.001
    RVK:
    PL 625
    Keywords: Electronic books
    Abstract: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation, a more effective and performance-oriented public service, promotion of open and transparent government, and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation. The book also includes detailed profiles of countries´ open and innovative government initiatives, covering Australia, Austria, Belgium, Brazil, Canada, Chile, Denmark, Estonia, Finland, France, Germany, Greece, Iceland, Ireland, Israel, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Russian Federation, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, Ukraine and the United Kingdom.
    Description / Table of Contents: Foreword; Acknowledgements; Table of contents; Overview of countries' open government initiatives; Vers une administration innovante et ouverte : un aperçu des initiatives des pays; Country profiles; Annex A. Questionnaire;
    Note: Gesehen am 19.08.2011
    URL: Volltext
    URL: Volltext
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 59
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Denmark 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9264097104 , 9789264097094 , 9789264097100
    Language: English
    Pages: Online-Ressource (103 p)
    Edition: Online-Ausg. 2011 Electronic reproduction; Available via World Wide Web
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    RVK:
    PP 8040
    Keywords: Taxation International cooperation ; Taxation ; Taxation Law and legislation ; Dänemark ; Finanzverwaltung ; Steuersystem ; Internationale Kooperation
    Note: "January 2011 (reflecting the legal and regulatory framework as at August 2010) , Electronic reproduction; Available via World Wide Web
    DOI: 10.1787/9789264097094-en
    URL: Volltext
    URL: Volltext
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 60
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Bahamas 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108295
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108295-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 61
    Book
    Book
    Theater des Schreckens : Gerichtspraxis und Strafrituale in der frühen Neuzeit (2010)
    München : Beck
    Details
    ISBN: 9783406612015
    Language: German
    Pages: 240 S. , Ill., graph. Darst.
    Edition: 5. Aufl., unveränd. Nachdr.
    Series Statement: Beck'sche Reihe 349
    DDC: 345.07730903
    RVK:
    PH 4510
    RVK:
    PH 2450
    RVK:
    NT 3020
    RVK:
    PH 2340
    RVK:
    LB 79015
    RVK:
    NT 3900
    RVK:
    NT 6006
    Keywords: Europa ; Strafvollstreckung ; Ritual ; Geschichte 1500-1800 ; Europa ; Hinrichtung ; Geschichte 1500-1800
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    BSZ
    BVB
  • 62
    Book
    Book
    Von Erlaucht bis Spektabilis : kleines Lexikon der Titel und Anreden (2010)
    München : Beck
    Details
    ISBN: 9783406611247
    Language: German
    Pages: 167 S.
    Edition: Orig.-Ausg., 3. Aufl.
    Series Statement: Beck'sche Reihe 1486
    DDC: 395.4
    RVK:
    GC 8131
    RVK:
    PC 3000
    RVK:
    PN 201
    Keywords: Titulatur ; Würdenträger ; Amtsbezeichnung ; Anrede ; Adel ; Ratgeber ; Ratgeber ; Ratgeber ; Adel ; Titulatur ; Anrede ; Anrede ; Würdenträger ; Amtsbezeichnung
    Note: Literaturverz. S. [161]-164
    URL: Klappentext
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Klappentext
    URL: Klappentext
    URL: Inhaltsverzeichnis
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    München BSB
    München UB
    Würzburg UB
    BSZ
    GBV
    BVB
  • 63
    Book
    Book
    Das Verfahren in Scheidungssachen in Frankreich und Deutschland (2010)
    München : Beck
    Details
    ISBN: 9783406602146
    Language: German
    Pages: XXVI, 329 S.
    Series Statement: Münchener Universitätsschriften 230
    Series Statement: Reihe der Juristischen Fakultät
    Dissertation note: Zugl.: München, Univ., Diss., 2009
    DDC: 340
    RVK:
    PU 2930
    RVK:
    PU 1534
    RVK:
    PU 2992
    RVK:
    PU 2953
    RVK:
    PG 468
    Keywords: Hochschulschrift ; Deutschland ; Frankreich ; Ehescheidungsverfahren ; Rechtsvergleich
    URL: Inhaltsverzeichnis
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    BSZ
    GBV
  • 64
    Online Resource
    Online Resource
    Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9264088008 , 9789264088009
    Language: English
    Pages: Online-Ressource (219 p)
    Edition: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Parallel Title: Print version Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions
    DDC: 352.44
    RVK:
    PP 8070
    Keywords: Taxation ; Taxation Law and legislation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews.  It provides contextual background information on the Global Forum and the peer review process.  It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process.  Assessors should be familiar with the information and documents contained in this handbook as it wi
    Description / Table of Contents: About the Global Forum; About this Handbook; The Peer Review Process; Key Documents of the Global Forum for Peer Reviews; Terms of Reference; Methodology; Assessment Criteria; Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary; The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary; Enabling Effective Exchange of Information: Availability and Reliability - StandardThe Joint Ad Hoc Group on Accounts(JAHGA) Report; The 2006 OECD Manual on Information Exchange - Module on General and Legal Aspects of Exchange of Information
    Description / Table of Contents: The 2006 OECD Manual on Information Exchange - Module 1 on Exchange of Information on RequestThe OECD's Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes;
    Note: "Global Forum on Transparency and Exchange of Information for Tax Purposes , Also available in French: Mise en oeuvre des standards de transparence fiscale : manuel pour les évaluateurs et les juridictions , Includes bibliographical references , Electronic reproduction; Available via World Wide Web
    DOI: 10.1787/9789264088016-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 65
    Book
    Book
    Kirchliche Rechtsgeschichte : Kirche, Staat und Recht in der europäischen Geschichte von den Anfängen bis ins 21. Jahrhundert ; ein Studienbuch (2010)
    München : Beck
    Details
    ISBN: 9783406608636
    Language: German
    Pages: XXI, 281 S. , 240 mm x 160 mm
    Edition: 2., erw. und erg. Aufl.
    Additional Information: Rezension Heckel, Martin, 1929 - Kirchliche Rechtsgeschichte in neuerer Sicht 2012
    Series Statement: Kurzlehrbücher für das Juristische Studium
    Series Statement: Juristische Kurz-Lehrbücher
    DDC: 230
    RVK:
    PY 450
    RVK:
    PY 475
    RVK:
    BR 7000
    RVK:
    PL 396
    RVK:
    PY 130
    RVK:
    BR 3100
    Keywords: Lehrbuch ; Kirchenrecht ; Geschichte
    Note: Früher mit der Nummer 9783406580918
    URL: Inhaltsverzeichnis
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    MPI Ethno. Forsch.
  • 66
    Online Resource
    Online Resource
    Better Regulation in Europe: Germany 2010 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264085886
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa; Deutschland 2010
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa: Deutschland 2010
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    QG 215
    RVK:
    QR 300
    RVK:
    PL 387
    RVK:
    PI 3090
    Keywords: Regulierung ; Deutschland ; Governance ; Germany ; Deutschland ; Regulierung
    Abstract: This report maps and analyses the core issues which together make up effective regulatory management for Germany, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include: strategy and policies for improving regulatory management; institutional capacities for effective regulation and the broader policy making context; transparency and processes for effective public consultation and communication; processes for the development of new regulations, including impact assessment and for the management of the regulatory stock, including administrative burdens; compliance rates, enforcement policy and appeal processes; and the multilevel dimension: interface between different levels of government and interface between national processes and those of the EU. This book is part of a project examining better regulation, being carried out in partnership with the European Commission.
    DOI: 10.1787/9789264085886-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 67
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bermuda 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095458
    Language: English
    Pages: Online-Ressource (74 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8665
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Taxation ; Bermuda ; OECD ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095458-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 68
    Online Resource
    Online Resource
    Tax Expenditures in OECD Countries (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264076907
    Language: English
    Pages: Online-Ressource (242 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les dépenses fiscales dans les pays de l'OCDE
    Parallel Title: Druckausg. OECD Tax expenditures in OECD countries
    RVK:
    PP 8105
    RVK:
    QL 400
    Keywords: Steuervergünstigung ; OECD-Staaten ; Tax expenditures OECD countries ; Governance ; Taxation ; OECD ; Mitgliedsstaaten ; Steuervergünstigung ; Steuerbefreiung ; Steuerpolitik ; Effizienz
    Abstract: In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.
    Note: Franz. Ausg. u.d.T.: Les dépenses fiscales dans les pays de l'OCDE
    DOI: 10.1787/9789264076907-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 69
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bermuda 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    Language: English
    Edition: 2010
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8665
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    DOI: 10.1787/9789264095458-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 70
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095472
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095472-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 71
    Online Resource
    Online Resource
    Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088016
    Language: English
    Pages: Online-Ressource (224 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Mise en œuvre des standards de transparence fiscale ; Manuel pour les évaluateurs et les juridictions
    Parallel Title: Erscheint auch als Implementing the tax transparency standards
    RVK:
    PP 8070
    Keywords: Taxation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264088016-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 72
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095588-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 73
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095564
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095564-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 74
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095625
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095625-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 75
    Book
    Book
    Das Staatsideal im Wandel der Weltgeschichte (1978)
    München : Beck
    Details
    ISBN: 3406025560
    Language: German
    Pages: XI, 590 S. , 23 cm
    Edition: 2., neubearb. Aufl.
    Series Statement: Beck'sche Sonderausgaben
    DDC: 320.1
    RVK:
    PK 220
    RVK:
    MD 4000
    Keywords: State, The ; Political science History ; Utopias ; Staatslehre ; Utopie ; Geschichte
    Note: Literaturverz. S. [538] - 582
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    Weltkulturen Museum
    BSZ
    GBV
  • 76
    Book
    Book
    Grundwerte in Staat und Gesellschaft (1977)
    München : Beck
    Details
    ISBN: 3406067565
    Language: German
    Pages: 296 S. , 18 cm
    Edition: 1. Aufl.
    Series Statement: Beck'sche Schwarze Reihe 156
    DDC: 303.372094322
    RVK:
    PI 3500
    RVK:
    BL 7440
    RVK:
    PI 3220
    RVK:
    MD 4200
    RVK:
    BL 3000
    RVK:
    BL 3030
    RVK:
    BK 2085
    Keywords: Law Congresses ; Law and ethics Congresses ; Gesellschaftsordnung ; Soziale Werte ; Staat ; Soziale Norm ; Gesellschaftspolitik ; Grundrechte ; Familienrecht ; Gesellschaftsordnung ; Sozialer Rechtsstaat ; Staat ; Wert ; Christliche Soziallehre ; Aufsatzsammlung ; Aufsatzsammlung ; Deutschland ; Gesellschaftsordnung ; Staat ; Grundwerte ; Grundwerte ; Gesellschaft ; Grundwerte ; Staat
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    BSZ
    GBV
    KOBV
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...