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  • MPI Ethno. Forsch.  (91)
  • HeBIS  (66)
  • IWF
  • Online Resource  (156)
  • Paris : OECD Publishing  (82)
  • Cham : Springer International Publishing AG  (65)
  • Berlin : Walter de Gruyter GmbH
  • Law  (156)
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  • Online Resource  (156)
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  • 1
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658427634 , 3658427639
    Language: German
    Pages: 1 Online-Ressource (VI, 157 Seiten)
    Edition: 1st ed. 2023
    Series Statement: Organisationsstudien
    Parallel Title: Erscheint auch als Böert, Madlen Der NSU
    DDC: 302.35
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    Keywords: Nationalsozialistischer Untergrund ; Gruppendynamik ; Geheimhaltung ; Organizational sociology ; Occupations Sociological aspects ; Organized crime ; Terrorism ; Political violence ; Crime Sociological aspects ; Sociology of Organizations and Occupations ; Organized Crime ; Terrorism and Political Violence ; Crime and Society
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  • 2
    ISBN: 9783658186265 , 3658186267
    Language: German
    Pages: 1 Online-Ressource (XI, 1131 Seiten)
    Edition: 1st ed. 2023
    Parallel Title: Erscheint auch als Handbuch Genossenschaftswesen
    DDC: 306.36
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    Keywords: Genossenschaftswesen ; Sozialpolitik ; Wirtschaftssoziologie ; Industrial sociology ; Biotechnology ; Economic sociology ; Social history ; Social policy ; Sociology of Work ; Biotechnology ; Economic Sociology ; Social History ; Social Policy ; Aufsatzsammlung
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  • 3
    Online Resource
    Online Resource
    Cham : Springer International Publishing AG | Ann Arbor, Michigan : ProQuest
    ISBN: 9783030890476
    Language: English
    Pages: 1 Online-Ressource (527 pages)
    Series Statement: Studies in Art, Heritage, Law and the Market Ser. v.3
    DDC: 344.71094
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    Keywords: Cultural property-Repatriation-United States ; Cultural property-Repatriation-Canada ; Indigenous peoples-Religion ; Electronic books
    Note: Description based on publisher supplied metadata and other sources
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  • 4
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658328979 , 3658328975
    Language: German
    Pages: 1 Online-Ressource (XVI, 337 Seiten) , 3 Abb.
    Edition: 1st ed. 2021
    Series Statement: Wiener Beiträge zur Islamforschung
    Parallel Title: Erscheint auch als Kopftuch(verbot): Rechtliche, theologische, politische und pädagogische Perspektiven
    DDC: 305.8
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    Keywords: Kopftuch ; Islamische Theologie ; Vermummungsverbot ; Schule ; Race ; Emigration and immigration Social aspects ; Social policy ; Education ; Islam Study and teaching ; Race and Ethnicity Studies ; Sociology of Migration ; Social Policy ; Education ; Islamic Studies ; Österreich ; Konferenzschrift ; Konferenzschrift 2019
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  • 5
    Online Resource
    Online Resource
    Cham : Springer International Publishing | Cham : Springer International Publishing AG
    ISBN: 9783030472368 , 3030472361
    Language: English
    Pages: 1 Online-Ressource (XVI, 288 Seiten) , 19 illus., 13 illus. in color.
    Edition: 1st ed. 2020
    Parallel Title: Erscheint auch als Conflicting Narratives of Crime and Punishment
    DDC: 364.6
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    Keywords: Kriminalität ; Strafe ; Berichterstattung ; Narrativ ; Corrections ; Punishment ; Mass media and crime ; Crime Sociological aspects ; Critical criminology ; Criminal behavior ; Mass media ; Prison and Punishment ; Crime and the Media ; Crime and Society ; Critical Criminology ; Criminal Behavior ; Media Sociology
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  • 6
    ISBN: 9783658186395 , 3658186399
    Language: German
    DDC: 306.36
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    Keywords: Genossenschaftswesen ; Sozialpolitik ; Wirtschaftssoziologie ; Industrial sociology ; Social work ; Economic sociology ; Social history ; Social policy ; Sociology of Work. ; Social Work. ; Organizational Studies, Economic Sociology. ; Social History. ; Social Policy. ; Aufsatzsammlung
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  • 7
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658131548 , 3658131543
    Language: German
    Series Statement: Springer Reference Sozialwissenschaften
    DDC: 306.42
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    Keywords: Sociology ; Economic sociology ; Knowledge - Discourse. ; Organizational Studies, Economic Sociology.
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  • 8
    ISBN: 9783839454664
    Language: German
    Pages: 1 Online-Ressource (296 Seiten)
    Series Statement: Gesellschaft der Unterschiede 67
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    Keywords: Afrikanischer Einwanderer ; Soziale Integration ; Ausländerpolitik ; Staatsangehörigkeit ; Afrikaner ; Einbürgerung ; Soziale Ungleichheit ; Zugehörigkeit ; Rassismus ; Belonging ; Citizenship ; Colonialism ; Gesellschaft ; Kolonialismus ; Migration ; Politics ; Politik ; Postcolonialism ; Postkolonialismus ; Racism ; Rassismus ; Social Inequality ; Social Policy ; Society ; Sociology ; Soziale Ungleichheit ; Sozialpolitik ; Soziologie ; Staat ; Staatsbürgerschaft ; State ; Zugehörigkeit ; SOCIAL SCIENCE / Emigration & Immigration ; Deutschland ; Hochschulschrift
    Abstract: Welche Bedeutung hat die Staatsbürgerschaft für Schwarze Deutsche? Emmanuel Ndahayo liefert mit seiner Studie einen wichtigen Beitrag zur Erforschung sozialer Ungleichheit und gesellschaftlicher Teilhabe im Kontext von Migration und Eingliederungsprozessen, die in besonderem Maße von Rassismus, (post-)kolonialistischen Ansichten und fragilen Inklusionsformen betroffen sind. Die Analyse der sozialen Lage von eingebürgerten Deutschen afrikanischer Herkunft schließt eine Forschungslücke. Die empirische Untersuchung mit Hilfe qualitativer Interviews bietet daher wichtige Erkenntnisse nicht nur für die Sozialwissenschaft, sondern auch für Praktiker*innen in der Integrationspolitik.
    Note: Description based on online resource; title from PDF title page (publisher's Web site, viewed 25. Nov 2020)
    URL: Cover
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  • 9
    Online Resource
    Online Resource
    Cham : Springer International Publishing | Cham : Springer International Publishing AG
    ISBN: 9783030192778 , 3030192776
    Language: English
    Pages: 1 Online-Ressource (XI, 317 Seiten) , 1 illus.
    Edition: 1st ed. 2020
    Series Statement: Environmental Humanities: Transformation, Governance, Ethics, Law
    Parallel Title: Erscheint auch als Ekardt, Felix Sustainability
    DDC: 304.2
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    Keywords: Globalisierung ; Gerechtigkeit ; Klimaänderung ; Erschöpfbare Ressourcen ; Welthandel ; Nachhaltigkeit ; Sustainability ; Economic development ; Culture—Study and teaching ; Social policy ; Ethics ; Environmental Law ; Sustainability ; Development Studies ; Cultural Studies ; Social Policy ; Moral Philosophy and Applied Ethics ; Environmental Law
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  • 10
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658261504 , 3658261501
    Language: German
    Pages: 1 Online-Ressource (XII, 162 Seiten) , 21 Abb.
    Edition: 1st ed. 2019
    Parallel Title: Erscheint auch als Huber, Edith Cybercrime
    DDC: 306.42
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    Keywords: Internetkriminalität ; Computersicherheit ; Knowledge, Sociology of ; Computer crimes ; Sociology of Knowledge and Discourse ; Cybercrime
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  • 11
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658212285 , 3658212284
    Language: German
    Pages: 1 Online-Ressource (IX, 47 Seiten)
    Edition: 1st ed. 2018
    Series Statement: essentials
    Parallel Title: Erscheint auch als Müller-Jentsch, Walther Tarifautonomie
    DDC: 306.36
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    Keywords: Industrial sociology ; Economic sociology ; Sociology of Work ; Economic Sociology
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  • 12
    ISBN: 9789264285675
    Language: English
    Pages: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - peer review reports on the exchange of information on tax rulings
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    Keywords: Information ; Steuerpolitik ; Unternehmensbesteuerung ; Besteuerungsverfahren ; Taxation ; Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmen ; Steuerrecht ; Steuerplanung ; Geschichte 2016
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 100 jurisdictions have joined the Inclusive Framework and will take part in a peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses countries against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges of rulings; and v) transparency on certain aspect of intellectual property regimes. This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. It covers the jurisdictions which participated in the BEPS Project prior to the creation of the Inclusive Framework, and it assesses implementation for the 1 January 2016 – 31 December 2016 period.
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264269064
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Diffuse pollution, degraded waters
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    Keywords: Gewässerbelastung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; OECD ; Wasserverschmutzung ; Kontrolle ; Wassergüte
    Abstract: After decades of regulation and investment to reduce point source water pollution, OECD countries still face water quality challenges (e.g. eutrophication) from diffuse agricultural and urban sources of pollution, that is disperse pollution from surface runoff, soil filtration and atmospheric deposition. The relative lack of progress reflects the complexities of controlling multiple pollutants from multiple sources, their high spatial and temporal variability, associated transactions costs, and limited political acceptability of regulatory measures. This report outlines the water quality challenges facing OECD countries today, presents a range of policy instruments and innovative case studies of diffuse pollution control, and concludes with an integrated policy framework to tackle diffuse water pollution. An optimal approach will likely entail a mix of policy interventions reflecting the basic OECD principles of water quality management – pollution prevention, treatment at source, the polluter pays and beneficiary pays principles, equity, and policy coherence.
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  • 14
    Online Resource
    Online Resource
    Bielefeld : transcript-Verlag | Berlin : Walter de Gruyter GmbH
    ISBN: 9783839436936
    Language: German
    Pages: 1 Online-Ressource
    DDC: 390
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    Keywords: Gerechtigkeitsgefühl ; Norm ; Legitimität ; Rechtssoziologie ; Rechtsanthropologie ; Kulturpsychologie ; Soziale Norm ; Kulturvergleich ; Rechtsnorm ; Atheismus ; Ethnologie ; Gewalt ; Indonesien ; Internationaler Strafgerichtshof ; Internationales Öffentliches Recht ; Internationales Strafrecht ; Israel ; Kulturanthropologie ; Law and Emotion ; Legitimität ; Madagaskar ; Palästina ; Peru ; Recht ; Südafrika ; Sudan ; Terrorismus ; Uganda ; Aufsatzsammlung
    Abstract: How do senses of justice form and function in a transcultural context? This book collects socio- and cultural-anthropological perspectives.
    Abstract: Was verbirgt sich hinter dem Begriff »Gerechtigkeitsgefühle«? Inwieweit spielt die gefühlte Legitimität von Recht eine Rolle? Um diesen Fragen auf die Spur zu kommen, mobilisiert der Band rechtsanthropologische, rechtssoziologische und kulturpsychologische Ansätze. In ethnographischen Fallstudien zu Madagaskar, zum Südsudan, zu Indonesien, Israel/Palästina, Peru, Uganda und Südafrika werden Gerichtssäle, Grenzübergänge, Besprechungsräume, Büros und offizielle Dokumente ebenso analysiert wie Alltagspraktiken, Mediendiskurse, Demonstrationen und Debatten in den Social Media.
    Note: Description based on online resource; title from PDF title page (publisher's Web site, viewed 13. Sep 2017)
    URL: Cover
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  • 15
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658109769 , 3658109769
    Language: German
    Pages: 1 Online-Ressource (XVII, 833 Seiten) , 2 Abb.
    Edition: 1st ed. 2017
    Series Statement: Springer Reference Sozialwissenschaften
    Parallel Title: Erscheint auch als Handbuch Diskriminierung
    DDC: 301.01
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    Keywords: Diskriminierung ; Interdisziplinäre Forschung ; Sociology ; Social structure ; Equality ; Educational sociology ; Culture ; Sociological Theory ; Social Structure ; Sociology of Education ; Sociology of Culture
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  • 16
    ISBN: 9789264244047
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als International regulatory co-operation
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    Keywords: Regulierung ; Internationale Zusammenarbeit ; Internationale Organisation ; Governance ; Regulierung ; Internationale Organisation
    Abstract: Borders are becoming increasingly porous, with growing flows of goods, services, people and capital. Governments, more than ever, need to co-ordinate their efforts to develop global standards to address climate change, as well as crises related to finance, health, environment and migration; secure peace; and ensure sustainable economic prosperity and social inclusion. International organisations play a key role in fostering multilateral action and addressing the fragmentation that may undermine effective domestic action. To shed greater light on international standard setting, this unique report collects, compares and assesses the practices of 50 international organisations on their governance arrangements, operational modalities, use of quality management disciplines and co-operation efforts. It analyses different types of organisations – inter-governmental, supra-national, trans-governmental and private – and identifies avenues for making their action more effective, inclusive and relevant.
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  • 17
    Online Resource
    Online Resource
    London : Palgrave Macmillan UK | Cham : Springer International Publishing AG
    ISBN: 9781137407573 , 1137407573
    Language: English
    Pages: 1 Online-Ressource (XXVIII, 364 Seiten)
    Edition: 1st ed. 2016
    Parallel Title: Erscheint auch als Art Crime
    DDC: 306
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    Keywords: Kunstraub ; Kunstfälschung ; Kunsthandel ; Antiquität ; Archäologische Stätte ; Kriminalität ; Kunstdiebstahl ; Grabraub ; Kunst ; Terrorismus ; Culture ; Crime—Sociological aspects ; Arts ; Criminology ; Criminal law ; Sociology ; Sociology of Culture ; Crime and Society ; Arts ; Criminology ; Criminal Law and Criminal Procedure Law ; Sociology
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  • 18
    Online Resource
    Online Resource
    Cham : Springer International Publishing AG
    ISBN: 9783319279459
    Language: English
    Pages: 1 online resource (260 pages)
    Parallel Title: Erscheint auch als
    DDC: 344.046
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    Keywords: Climatic changes ; Electronic books
    Abstract: Intro -- Preface and Acknowledgments -- Abbreviations -- Contents -- Table of Cases -- Table of Treaties and Agreements -- Chapter 1: Introduction -- 1.1 Climate Conflicts: A Disputed Term -- 1.1.1 The Climate Component -- 1.1.2 The Legal Component -- 1.2 Aim of the Analysis -- 1.3 Methodology -- 1.3.1 Bangladesh: As an Example Throughout the Analysis -- 1.3.2 Challenge -- 1.4 Synopsis -- 1.4.1 Climate Conflicts: The Pathways -- 1.4.2 State Responsibility -- 1.4.3 Climate Conflicts and International Environmental Law -- 1.4.4 Legal Consequences -- 1.4.5 Climate Change and the Use of Force -- 1.4.6 Climate Conflicts and International Humanitarian Law -- 1.4.7 Definition of Climate Conflicts -- References -- Chapter 2: Climate Conflicts: The Pathways -- 2.1 Physical Consequences of Climate Change -- 2.1.1 Rising Sea Level -- 2.1.2 Natural Disasters -- 2.1.3 Desertification -- 2.2 Social Consequences of Climate Change -- 2.2.1 Climate Change and Conflict -- 2.2.2 Historical Scenarios -- 2.2.3 Present Scenario: Sudan -- 2.2.4 Future Scenario: Bangladesh -- 2.3 Conclusion -- References -- Chapter 3: State Responsibility -- 3.1 State Responsibility -- 3.1.1 The International Law Commission -- 3.1.2 The ILC-Draft Articles on State Responsibility -- 3.1.2.1 Civil Liability -- 3.1.2.2 Criminal Liability -- 3.2 Internationally Wrongful Act -- 3.2.1 Breach of an International Obligation: Primary Rules -- 3.2.2 Breach of Ius Cogens and Erga Omnes Norms -- References -- Chapter 4: Climate Conflicts and International Environmental Law -- 4.1 International Environmental Law -- 4.2 Terminology in International Law -- 4.3 The United Nations Framework Convention on Climate Change -- 4.3.1 Objectives -- 4.3.2 Principles -- 4.3.3 Commitments -- 4.3.4 Conclusion -- 4.4 The Kyoto Protocol -- 4.4.1 The Kyoto Commitments.
    Note: Description based on publisher supplied metadata and other sources
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 19
    ISBN: 9783319293257
    Language: English
    Pages: 1 online resource (250 pages)
    Parallel Title: Erscheint auch als
    DDC: 347.072
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    Keywords: Law ; Electronic books
    Abstract: Intro -- Preface -- Contents -- Chapter 1: Introduction to the Preparatory Stage of Civil Proceedings -- 1.1 Introduction to This Book -- 1.2 Introduction to the Structure of Civil Proceedings -- 1.3 The Main Hearing Model and Preparatory Proceedings -- 1.4 Assumptions of the Main Hearing Model of Civil Procedure -- 1.5 The Role of Judicial Settlement Efforts and Court-Connected Mediation in Preparatory Proceedings -- 1.6 The Contents of This Book -- References -- Part I: Preparatory Proceedings in Nordic Countries -- Chapter 2: Swedish-Finnish Preparatory Proceedings: Filtering and Process Techniques -- 2.1 The Main Features and Background -- 2.2 Reforms -- 2.2.1 The Recent History in Finland: Full of Procedural Reforms -- 2.2.2 The More Modern Proceedings: The Swedish Revolution of Process Techniques -- 2.3 Forms and Functions -- 2.3.1 Functions -- 2.3.2 Forms: Over and Back Again -- 2.3.2.1 Swedish Efficiency -- 2.3.2.2 Finland: New Rules, Old Tricks -- 2.4 The Procedural Sanctions as Tools for Efficiency -- 2.4.1 The Judgement by Default -- 2.4.2 Preclusion -- 2.4.3 Litigation Costs and Cost Sanctions -- 2.5 The East-Scandinavian ``Disclosure´´ -- 2.6 Settlements -- 2.6.1 Judicial Settlement Efforts in Finland -- 2.6.2 The Finnish Court-Connected Mediation -- 2.6.3 Sweden: Judicial Settlement Efforts Instead of Court-Connected Mediation -- 2.7 Conclusions: Efficiency and Flexibility -- References -- Chapter 3: Preparatory Proceedings in Norway: Efficiency by Flexibility and Case Management -- 3.1 Introduction -- 3.2 The Structure and Principles Norwegian Civil Procedure -- 3.3 Preparatory Proceedings in Norway: Structure and Goals -- 3.4 The Active Role of the Judge -- 3.4.1 Clarification and Judicial Guidance -- 3.4.2 Early Disposal of Cases -- 3.4.3 Judicial Settlement Efforts.
    Note: Description based on publisher supplied metadata and other sources
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 20
    Online Resource
    Online Resource
    Cham : Springer International Publishing AG
    ISBN: 9783319271446
    Language: English
    Pages: 1 online resource (347 pages)
    Series Statement: Ius Gentium: Comparative Perspectives on Law and Justice Ser. v.54
    Parallel Title: Erscheint auch als
    DDC: 346.42022
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    Keywords: Civil law ; Electronic books
    Abstract: Intro -- Dedication -- Preface -- Arbitration and the Three Dimensions of Consent -- Ten Leading Points Within English Arbitration Law -- Contents -- Part I: Arbitration: A Consensual Process -- Chapter 1: The Landscape of International Commercial Arbitration -- 1.1 Arbitration's Perceived Advantages -- 1.2 The Three Pillars of International Commercial Arbitration -- 1.3 Need for a Transnational 'Mentality' in the Conduct of International Arbitration -- Bibliography -- International Commercial Arbitration -- English Arbitration -- Arbitration in Other Systems -- Arbitration: Theory and Fundamental Analysis -- Chapter 2: Arbitration Agreements: Validity and Interpretation -- 2.1 Introduction -- 2.2 What Type of Dispute-Resolution Clause? -- 2.3 Arbitration Agreements and Contractual Imbalance -- 2.4 Drafting Issues -- 2.5 Need for a Written Arbitration Agreement -- 2.6 Judicial Interpretation of Arbitration Agreements -- 2.7 Need for a Clear Commitment to Arbitrate -- 2.8 Expert Determination Clauses and Other Forms of Dispute Resolution -- 2.9 Agreements to Engage in Negotiation or Mediation Before Arbitration -- 2.10 'Separability' of the Arbitration Agreement from the Main Contract -- 2.11 Parties to Arbitration: Joinder and Consolidation -- 2.12 Termination of Arbitration Agreements -- Chapter 3: 'The Seat' and the Laws Affecting the Arbitration -- 3.1 Introduction -- 3.2 The Law Governing the Substance of the Dispute -- 3.3 The Seat of the Arbitration -- 3.4 The Law Governing the Arbitration Agreement -- 3.5 The Law of the Arbitral Process: Procedural and Curial Laws -- 3.6 'Arbitrability': Disputes Beyond the Pale of Arbitration -- Chapter 4: Upholding the Agreement to Arbitrate -- 4.1 Introduction -- 4.2 Staying English Court Proceedings -- 4.3 Anti-suit Injunctions in Support of Arbitration Agreements.
    Note: Description based on publisher supplied metadata and other sources
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 21
    Online Resource
    Online Resource
    New York, NY : New York University Press | Berlin : Walter de Gruyter GmbH
    ISBN: 9781479898794
    Language: English
    Pages: 1 Online-Ressource
    DDC: 306.760973
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    Keywords: LGBT ; Eingetragene Lebenspartnerschaft ; Gleichbehandlung ; Diskriminierungsverbot
    Abstract: In persuading the Supreme Court that same-sex couples have a constitutional right to marry, the LGBT rights movement has achieved its most important objective of the last few decades. Throughout its history, the marriage equality movement has been criticized by those who believe marriage rights were a conservative cause overshadowing a host of more important issues. Now that nationwide marriage equality is a reality, everyone who cares about LGBT rights must grapple with how best to promote the interests of sexual and gender identity minorities in a society that permits same-sex couples to marry. This book brings together 12 original essays by leading scholars of law, politics, and society to address the most important question facing the LGBT movement today: What does marriage equality mean for the future of LGBT rights?After Marriage Equality explores crucial and wide-ranging social, political, and legal issues confronting the LGBT movement, including the impact of marriage equality on political activism and mobilization, antidiscrimination laws, transgender rights, LGBT elders, parenting laws and policies, religious liberty, sexual autonomy, and gender and race differences. The book also looks at how LGBT movements in other nations have responded to the recognition of same-sex marriages, and what we might emulate or adjust in our own advocacy. Aiming to spark discussion and further debate regarding the challenges and possibilities of the LGBT movement’s future, After Marriage Equality will be of interest to anyone who cares about the future of sexual equality.
    Note: Description based on online resource; title from PDF title page (publisher's Web site, viewed 23. Jul 2020)
    URL: Cover
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 22
    Online Resource
    Online Resource
    Cham : Springer International Publishing AG
    ISBN: 9783319312170
    Language: English
    Pages: 1 online resource (222 pages)
    Parallel Title: Erscheint auch als
    DDC: 343.0775
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    Keywords: Law ; Electronic books
    Abstract: Intro -- Acknowledgments -- Contents -- Table of Statutes -- Australia -- South Africa -- Colombia -- International Law -- Table of Cases -- Australia -- South Africa -- Colombia -- International Arbitration -- List of Abbreviations -- Chapter 1: Introduction -- 1.1 Subject Matter and Hypothesis -- 1.2 Purpose of the Study -- 1.3 Scope -- 1.4 Limitations -- 1.5 The Choice of Australia, South Africa and Colombia as Jurisdictions to be Analysed in Depth -- 1.5.1 Australia -- 1.5.1.1 Overview Over the Regulatory Regime for Mining in Australia -- 1.5.1.2 Importance of Australia in the Global Mining Landscape -- 1.5.2 South Africa -- 1.5.2.1 Overview Over the Regulatory Regime for Mining in South Africa -- 1.5.2.2 Importance of South Africa in the Global Mining Landscape -- 1.5.3 Colombia -- 1.5.3.1 Overview Over the Regulatory Regime for Mining in Colombia -- 1.5.3.2 Importance of Colombia in the Global Mining Landscape -- 1.5.4 Acknowledged Exemplary Nature of Case Studies -- 1.6 Methodology -- 1.7 Line of Inquiry and Outline of the Study -- References -- Chapter 2: May I Invest? The Question of the Admission of Foreign Investments -- 2.1 Introduction and Disambiguation -- 2.2 Relevance -- 2.3 Observation Horizon -- 2.4 Countries -- 2.4.1 Australia -- 2.4.1.1 Current Situation -- 2.4.1.1.1 Policy of Admission of Foreign Investment -- 2.4.1.1.2 Acts and Regulations -- 2.4.1.1.3 Process of Approval for Foreign Investments -- 2.4.1.1.3.1 Who Needs to Apply for Approval? -- 2.4.1.1.3.2 Timeline -- 2.4.1.1.3.3 The National Interest Test -- 2.4.1.2 Past Legal Developments and Future Political Trends -- 2.4.2 South Africa -- 2.4.2.1 Current Situation -- 2.4.2.1.1 Policy of Admission of Foreign Investments -- 2.4.2.1.2 Acts and Regulations -- 2.4.2.2 Past Legal Developments and Future Political Trends -- 2.4.3 Colombia -- 2.4.3.1 Current Situation.
    Note: Description based on publisher supplied metadata and other sources
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  • 23
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658134969 , 3658134968
    Language: German
    Pages: 1 Online-Ressource (XI, 505 Seiten)
    Edition: 1st ed. 2016
    Parallel Title: Erscheint auch als Reiter, Uli Illegalität
    DDC: 301.01
    RVK:
    Keywords: Illegalität ; Systemtheorie ; Sociology ; Critical criminology ; Sociological Theory ; Critical Criminology
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  • 24
    Online Resource
    Online Resource
    Cham : Springer International Publishing AG
    ISBN: 9783319161488
    Language: English
    Pages: 1 online resource (230 pages)
    Series Statement: Law and Philosophy Library v.112
    Parallel Title: Erscheint auch als
    DDC: 347.075
    RVK:
    Keywords: Forensic orations.. ; Law ; Methodology.. ; Semantics (Law) ; Electronic books ; Aufsatzsammlung
    Abstract: This book provides theoretical tools for evaluating the soundness of arguments in the context of legal argumentation. It deals with a number of general argument types and their particular use in legal argumentation. It provides detailed analyses of argument from authority, argument ad hominem, argument from ignorance, slippery slope argument and other general argument types. Each of these argument types can be used to construct arguments that are sound as well as arguments that are unsound. To evaluate an argument correctly one must be able to distinguish the sound instances of a certain argument type from its unsound instances. This book promotes the development of theoretical tools for this task.
    Abstract: Intro -- Contents -- About the Authors -- Introduction -- Part I: Argument Types or Fallacies? -- Chapter 1: Appeal to Expert Testimony - A Bayesian Approach -- 1.1 Introduction -- 1.2 The Problem with Trust -- 1.3 Expertology and Ad Hominem Arguments -- 1.4 Competence and Motivation -- 1.5 Bayes' Theorem and Arguments from Authority -- 1.6 Assessing Arguments that Question the Expert's Reliability -- 1.7 Conclusions -- References -- Chapter 2: Ad Hominem Fallacies and Epistemic Credibility -- 2.1 Introduction -- 2.2 Stereotype Threat and Implicit Bias -- 2.3 Epistemic Injustice -- 2.4 Fallacies in Dialogue: Bill and Sue -- 2.5 The Credibility of Female Attorneys -- 2.6 "Authentic" Victims and Credibility -- 2.7 Conclusion -- References -- Chapter 3: On the Absence of Evidence -- 3.1 Introduction -- 3.2 Absence of Evidence and Argumentation Theory -- 3.3 Absence of Evidence Is Not Evidence of Absence -- 3.4 Absence of Evidence, Burdens of Proof and Presumptions -- References -- Chapter 4: The Uses of Slippery Slope Argument -- 4.1 Varieties of Slippery Slope Argument -- 4.2 The Camel's Nose Is in the Sorites Tent -- 4.3 The Validity of Modus Ponens -- 4.4 The Soundness of the Argument -- 4.5 Conclusion: Preserving Vermeer's Authenticity -- References -- Chapter 5: Institutional Constraints of Topical Strategic Maneuvering in Legal Argumentation. The Case of 'Insulting' -- 5.1 Introduction -- 5.2 The Statutory Constraints of the Institutional Context -- 5.3 Constraints Developed in Case Law and Linguistic Constraints -- 5.4 Constraints Related to the Logic of Conversational Implicatures -- 5.5 Conclusion: The Constraints of Topical Strategic Maneuvering in Cases of Indirect Insulting -- References -- Chapter 6: One-Sided Argumentation in the Defense of Marriage Act -- 6.1 Case Background -- 6.1.1 Required Briefs -- 6.2 Amicus Curiae Briefs.
    Note: Description based on publisher supplied metadata and other sources
    URL: Cover
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
    RVK:
    Keywords: Science and Technology ; Bericht ; Big Data ; Weltwirtschaft ; Wohlstand
    Abstract: Today, the generation and use of huge volumes of data are redefining our “intelligence” capacity and our social and economic landscapes, spurring new industries, processes and products, and creating significant competitive advantages. In this sense, data-driven innovation (DDI) has become a key pillar of 21st-century growth, with the potential to significantly enhance productivity, resource efficiency, economic competitiveness, and social well-being. Greater access to and use of data create a wide array of impacts and policy challenges, ranging from privacy and consumer protection to open access issues and measurement concerns, across public and private health, legal and science domains. This report aims to improve the evidence base on the role of DDI for promoting growth and well-being, and provide policy guidance on how to maximise the benefits of DDI and mitigate the associated economic and societal risks.
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  • 26
    ISBN: 9783319059938
    Language: English
    Pages: 1 online resource (352 pages)
    Edition: 1st ed.
    Parallel Title: Erscheint auch als
    DDC: 345.04
    RVK:
    RVK:
    Keywords: Criminal liability.. ; Corporation law.. ; International criminal law ; Electronic books ; Konferenzschrift 2013
    Abstract: Highlights the advantages and disadvantages of various regulatory approaches to corporate criminal liability Pursues a critical but pragmatic, interdisciplinary and international approach to corporate criminal liability Offers a comprehensive outlook on corporate criminal liability, including both substantive and procedural aspects.
    Abstract: Intro -- Preface -- Contents -- List of Contributors -- Regulating Corporate Criminal Liability: An Introduction -- 1 On the Need to Regulate Corporate Criminal Liability -- 2 Diverging Regulatory Approaches in Corporate Criminal Liability -- 2.1 Attributing Corporate Crimes to Corporations and the Sanctioning of Corporations -- 2.2 Corporate Criminal Procedure -- 2.3 Transnational and International Corporate Criminal Justice -- 3 Rethinking Corporate Criminal Justice -- 4 On the Third Symposium for Young Penalists -- References -- Part I: Regulatory Options in Corporate Criminal Liability -- Corporate Criminal Liability as a Third Track -- 1 Historical Introduction -- 2 Deterring Economic Actors -- 3 Regulatory Options in Corporate Criminal Law -- 4 Conclusions -- References -- Where Is the Moral Indignation Over Corporate Crime? -- 1 What Happened to Our Moral Indignation? -- 2 Faux Indignation Meets Corporate Inauthenticity -- 3 Measured Indignation and the Bad Guys -- References -- A Psychological Perspective on Punishing Corporate Entities -- 1 Introduction -- 2 Why Do We Punish Individuals and Why Should We Punish Collective Entities? -- 3 The Group/Corporate Mind -- 4 Over-Personalization of Intent -- 4.1 Individual Versus Organizational Based Judgments of Culpability and Punishment -- 5 The Provision of Rights to Corporations Versus Individuals -- 6 The Legal Implications of the Psychology of Culpability and Punishment -- 7 Summary -- References -- Decision and Punishment: Or-Hold Bankers Responsible! Corporate Criminal Liability from an Economic Perspective -- 1 Introduction -- 2 Who Decides? -- 3 Who Is Punished? -- 4 What to Do? -- References -- Corporate Criminal Liability from a Comparative Perspective -- 1 Status of Corporate Criminal Liability -- 1.1 International Development -- 1.2 National Developments -- 2 Prevailing Models.
    Note: Description based on publisher supplied metadata and other sources
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 27
    ISBN: 9783319044712
    Language: English
    Pages: 1 online resource (262 pages)
    Edition: 1st ed.
    Series Statement: Hamburg Studies on Maritime Affairs Ser. v.27
    Parallel Title: Erscheint auch als
    DDC: 341.45091632
    RVK:
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    Keywords: Law of the sea -- Arctic Ocean ; Arctic regions -- International status
    Abstract: This book offers an evaluation of the governance regime that regulates the use of the Arctic marine environment and its readiness to protect these fragile ecosystems in light of the consequences of climate change.
    Abstract: Intro -- Preface -- Contents -- Chapter 1: Introduction -- I Climate Change and the Arctic -- II Aims of this Treatise -- III Synopsis -- Chapter 2: Environmental Situation in the Arctic -- I Implications of Climate Change for the Arctic -- 1 Spatial Definitions of the Arctic -- 2 Arctic Climate Trends -- a) Atmosphere -- b) Ocean -- 3 Impacts on Natural Systems -- a) Arctic Ecosystems -- b) Impacts of Diminishing Sea Ice -- c) UV Impacts -- 4 Impacts on Human Activities -- a) Shipping -- aa) The Northwest Passage and the Northern Sea Route -- bb) Presence of Arctic Shipping Today -- cc) Potential Increase in Arctic Shipping -- dd) Risks Attached to Arctic Shipping -- (1) Sea Ice Remains Hazardous for Navigation -- (2) Hazards for Arctic Ecosystems -- (a) Oil Pollution -- (b) Noise -- (c) Invasive Species -- (d) Lack of Infrastructure and Cooperation -- b) Fishing -- aa) Fish species in the Marine Arctic -- bb) Impacts of Climate Change on Fish -- cc) Fisheries in the Marine Arctic -- c) Oil and Gas Exploitation -- aa) Development of Oil and Gas Exploitation in the Arctic -- bb) Future Development -- cc) Environmental Hazards Resulting from Oil and Gas Exploitation -- II Other Environmental Concerns in the Arctic -- 1 Acidification and `Arctic Haze´ -- a) Acidification -- b) `Arctic Haze´ -- c) Ocean Acidification -- 2 Persistent Organic Pollutants (POPs) -- 3 Oil Pollution -- 4 Heavy Metals -- 5 Noise -- 6 Radioactivity -- III Summary -- Chapter 3: International Governance of the Arctic Marine Environment -- I Outline of the Third Chapter -- II The Regional Regime: Background -- III The Regional Soft-Law Regime: Arctic Cooperation -- 1 Arctic Environmental Protection Strategy (AEPS) -- 2 Arctic Council -- 3 Evaluation of the AEPS and Arctic Council -- a) Merits -- b) Shortcomings -- aa) No Regulatory Body -- bb) No Structural Funding.
    Note: Description based on publisher supplied metadata and other sources
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 28
    ISBN: 9783658036409 , 3658036400
    Language: German
    Pages: 1 Online-Ressource (X, 262 Seiten) , 82 Abb.
    Edition: 1st ed. 2014
    Parallel Title: Erscheint auch als Hanslmaier, Michael Kriminalität im Jahr 2020
    DDC: 301
    RVK:
    Keywords: Prognose 2020 ; Kriminalität ; Entwicklung ; Bevölkerungsentwicklung ; Altersstruktur ; Sociology ; Sociology ; Deutschland
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
    RVK:
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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:
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    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.
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
    RVK:
    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.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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:
    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.
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  • 33
    Online Resource
    Online Resource
    Stuttgart : J.B. Metzler | Cham : Springer International Publishing AG
    ISBN: 9783476052964 , 3476052966
    Language: German
    Pages: 1 Online-Ressource (VIII, 420 Seiten)
    Edition: 1st ed. 2013
    Parallel Title: Erscheint auch als Gewalt
    DDC: 301
    RVK:
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    Keywords: Gewalt ; Interdisziplinäre Forschung
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  • 34
    ISBN: 9783531932446 , 3531932446
    Language: German
    Pages: 1 Online-Ressource (X, 312 Seiten) , 22 Abb.
    Edition: 1st ed. 2013
    Parallel Title: Erscheint auch als Städtische Armutsquartiere - Kriminelle Lebenswelten?
    DDC: 301
    RVK:
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    Keywords: Stadtsoziologie ; Stadtviertel ; Sozialraum ; Kriminalität ; Großstadt ; Jugendkriminalität ; Kriminalitätsfurcht ; Wohngebiet ; Armut ; Kontexteffekt ; Sociology ; Social sciences ; Criminology ; Social structure ; Equality ; Sociology ; Society ; Criminology ; Social Structure ; Aufsatzsammlung
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  • 35
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658022396 , 3658022396
    Language: German
    Pages: 1 Online-Ressource (XII, 327 Seiten) , 59 Abb.
    Edition: 3rd ed. 2013
    Parallel Title: Erscheint auch als Wendt, Claus Krankenversicherung oder Gesundheitsversorgung?
    DDC: 301
    RVK:
    Keywords: Gesundheitswesen ; Sociology ; Political science ; Sociology ; Political Science ; Deutschland ; Österreich ; Großbritannien ; Dänemark
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  • 36
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658014322 , 3658014326
    Language: German
    Pages: 1 Online-Ressource (X, 305 Seiten) , 3 Abb.
    Edition: 1st ed. 2013
    Parallel Title: Erscheint auch als Jansen, Till Mitbestimmung in Aufsichtsräten
    DDC: 301
    RVK:
    Keywords: Aufsichtsrat ; Mitbestimmung ; Sociology ; Social sciences ; Economic sociology ; Sociology ; Society ; Economic Sociology ; Deutschland
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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:
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    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.
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  • 38
    Online Resource
    Online Resource
    Cham : Springer International Publishing AG
    ISBN: 9783319003511
    Language: English
    Pages: 1 online resource (282 pages)
    Edition: 1st ed.
    Series Statement: Hamburg Studies on Maritime Affairs Ser. v.26
    Parallel Title: Erscheint auch als
    DDC: 343.0967
    RVK:
    Keywords: Harbors -- Law and legislation ; Maritime law
    Abstract: This book examines the concept of port state jurisdiction in the context of international maritime law, with a focus on situations where port states have used their jurisdiction over visiting foreign-flagged vessels to apply unilateral domestic law.
    Abstract: Intro -- Preface -- Abbreviations -- Contents -- Chapter 1: Introduction -- 1.1 Why ``Port State Jurisdiction´´? -- 1.2 An Unlikely Trio -- Chapter 2: Background to Port State Jurisdiction -- 2.1 The Concept of Jurisdiction -- 2.1.1 Territorial Jurisdiction -- 2.1.2 Jurisdiction Over Nationals -- 2.1.3 Extraterritorial Jurisdiction -- 2.1.4 General Limits on States´ Prescriptive Jurisdiction -- 2.1.4.1 Non-discrimination -- 2.1.4.2 Good Faith and Abuse of Rights -- 2.1.4.3 Proportionality -- 2.1.4.4 Key Points on Jurisdiction -- 2.2 Jurisdiction Over Vessels Under UNCLOS -- 2.2.1 Flag State Jurisdiction -- 2.2.2 Coastal State Jurisdiction -- 2.2.2.1 Internal Waters -- 2.2.2.2 The Territorial Sea -- 2.2.2.3 The Contiguous Zone -- 2.2.2.4 The Exclusive Economic Zone -- 2.2.2.5 International Straits -- 2.2.2.6 Archipelagic Waters -- 2.2.2.7 Waters Above the Continental Shelf -- 2.2.3 Summary -- 2.3 What Is a Port? -- 2.3.1 Defining ``Port´´ -- 2.3.2 Ports and Territorial Jurisdiction -- 2.3.3 The Practicalities of Ports -- 2.3.4 Summary -- 2.4 Jurisdiction Over Vessels in Port -- 2.4.1 Basic Position -- 2.4.2 Convention-Based Limitations -- 2.4.3 Other Limitations -- 2.4.3.1 Sovereign Immunity -- 2.4.3.2 Vessels in Distress -- 2.4.3.3 Events on Board and the ``Internal Affairs´´ Approach -- 2.5 Port Access -- 2.5.1 A Customary Right of Access? -- 2.5.2 Access Rights by Agreement -- 2.5.3 Summary -- 2.6 Chapter Summary -- Chapter 3: The Growth of Port State Jurisdiction -- 3.1 Historical Development of Port State Jurisdiction and Shipping Regulation -- 3.1.1 Early Approaches and Flag State Dominance -- 3.1.2 The Modern Maritime Regulatory Environment -- 3.1.3 The Rise of Port State Control -- 3.2 The Current Scope of Port State Jurisdiction -- 3.2.1 Traditional State Interests -- 3.2.2 International Conventions.
    Note: Description based on publisher supplied metadata and other sources
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 39
    Online Resource
    Online Resource
    Wiesbaden : VS Verlag für Sozialwissenschaften | Cham : Springer International Publishing AG
    ISBN: 9783531189802 , 3531189808
    Language: German
    Pages: 1 Online-Ressource (372 Seiten) , 9 Abb.
    Edition: 1st ed. 2012
    Parallel Title: Erscheint auch als Litigation-PR: Alles was Recht ist
    DDC: 302.2
    RVK:
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    Keywords: Rechtsstreit ; Öffentlichkeitsarbeit ; Kommunikationsstrategie ; Massenmedien ; Öffentlichkeit ; Gerichtsentscheidung ; Beeinflussung ; Communication ; Law ; Media and Communication ; Law ; Deutschland ; Aufsatzsammlung
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  • 40
    Online Resource
    Online Resource
    Wiesbaden : VS Verlag für Sozialwissenschaften | Cham : Springer International Publishing AG
    ISBN: 9783531931616 , 353193161X
    Language: German
    Pages: 1 Online-Ressource (299 Seiten) , 58 Abb.
    Edition: 1st ed. 2012
    Series Statement: Netzwerkforschung
    Parallel Title: Erscheint auch als Krenn, Karoline Alle Macht den Banken?
    DDC: 301
    RVK:
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    Keywords: Geschichte 1871-1933 ; Großbank ; Großindustrie ; Personelle Verflechtung ; Netzwerk ; Machtstruktur ; Sociology ; Economic sociology ; Sociology ; Economic Sociology ; Deutschland
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  • 41
    Online Resource
    Online Resource
    Wiesbaden : VS Verlag für Sozialwissenschaften | Cham : Springer International Publishing AG
    ISBN: 9783531942971 , 3531942972
    Language: German
    Pages: 1 Online-Ressource (239 Seiten)
    Edition: 1st ed. 2012
    Parallel Title: Erscheint auch als Kaufmann, Benedict Akkreditierung als Mikropolitik
    DDC: 306.3
    RVK:
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    Keywords: Hochschule ; Universität ; Akkreditierung ; Economic sociology ; Education ; Economic Sociology ; Education ; Deutschland
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  • 42
    Online Resource
    Online Resource
    Wiesbaden : VS Verlag für Sozialwissenschaften | Cham : Springer International Publishing AG
    ISBN: 9783531192550 , 3531192558
    Language: German
    Pages: 1 Online-Ressource (347 Seiten)
    Edition: 1st ed. 2012
    Parallel Title: Erscheint auch als Techmeier, Ingo Das Verhältnis von Kriminalität und Ökonomie
    DDC: 301
    RVK:
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    Keywords: Treuhandanstalt ; Volkseigener Betrieb ; Privatisierung ; Wirtschaftskriminalität ; Sociology ; Sociology ; Deutschland
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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:
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    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.
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  • 44
    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
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    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.
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  • 45
    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:
    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.
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  • 46
    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:
    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.
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  • 47
    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:
    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.
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  • 48
    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:
    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.
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  • 49
    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:
    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.
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  • 50
    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:
    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.
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  • 51
    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:
    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.
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  • 52
    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:
    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.
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  • 53
    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:
    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.
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  • 54
    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:
    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.
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  • 55
    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:
    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
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  • 56
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
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  • 57
    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:
    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.
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  • 58
    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:
    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.
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  • 59
    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:
    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.
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  • 60
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
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  • 61
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
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  • 62
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Luxemburg ; Finanzverwaltung ; Steuersystem
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  • 63
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Großbritannien ; Finanzverwaltung ; Steuerrecht
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  • 64
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
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  • 65
    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:
    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.
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  • 66
    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:
    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.
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  • 67
    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:
    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.
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  • 68
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Schweiz ; Finanzverwaltung ; Steuerrecht
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  • 69
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
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  • 70
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Österreich ; Finanzverwaltung ; Steuerrecht
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  • 71
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
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  • 72
    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:
    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.
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  • 73
    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:
    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.
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  • 74
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
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  • 75
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
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  • 76
    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:
    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.
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  • 77
    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:
    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.
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  • 78
    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:
    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.
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  • 79
    ISBN: 9783834964540 , 3834964549
    Language: German
    Pages: 1 Online-Ressource (X, 218 Seiten) , 13 Abb.
    Edition: 1st ed. 2011
    Parallel Title: Erscheint auch als Geistiges Eigentum in China
    DDC: 337
    RVK:
    Keywords: Unternehmen ; Geistiges Eigentum ; Schutz ; International economic integration ; Globalization ; Management ; Emerging Markets and Globalization ; Management ; China ; Aufsatzsammlung
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  • 80
    ISBN: 9783531932811 , 3531932810
    Language: German
    Pages: 1 Online-Ressource (376 Seiten) , 28 Abb.
    Edition: 1st ed. 2011
    Parallel Title: Erscheint auch als Ordnung. Macht. Extremismus
    DDC: 301
    RVK:
    RVK:
    RVK:
    RVK:
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    RVK:
    RVK:
    RVK:
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    Keywords: Rechtsradikalismus ; Politische Auseinandersetzung ; Radikalismus ; Modell ; Auswirkung ; Sociology ; Sociology ; Deutschland ; Aufsatzsammlung
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  • 81
    Online Resource
    Online Resource
    Herbolzheim : Centaurus Verlag & Media | Cham : Springer International Publishing AG
    ISBN: 9783862269679 , 3862269671
    Language: German
    Pages: 1 Online-Ressource (VI, 332 Seiten)
    Edition: 1st ed. 2011
    Series Statement: Forum Arbeits- und Sozialrecht 34
    Parallel Title: Erscheint auch als Glajcar, Jakob Altersdiskriminierung durch tarifliche Vergütung
    DDC: 305
    RVK:
    RVK:
    Keywords: Älterer Arbeitnehmer ; Vergütung ; Tarifvertrag ; Diskriminierungsverbot ; Deutschland
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  • 82
    Online Resource
    Online Resource
    Herbolzheim : Centaurus Verlag & Media | Cham : Springer International Publishing AG
    ISBN: 9783862269921 , 3862269922
    Language: German
    Pages: 1 Online-Ressource (IX, 229 Seiten)
    Edition: 1st ed. 2011
    Series Statement: Schriften zum Jugendrecht und zur Jugendkriminologie 8
    Parallel Title: Erscheint auch als Yazici, Oguzhan Jung, männlich, türkisch - gewalttätig?
    DDC: 301
    RVK:
    RVK:
    Keywords: Türkischer Jugendlicher ; Gewalttätigkeit ; Männlichkeit ; Ethnizität ; Kriminalisierung ; Sociology ; Sociology ; Deutschland
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  • 83
    Online Resource
    Online Resource
    Wiesbaden : VS Verlag für Sozialwissenschaften | Cham : Springer International Publishing AG
    ISBN: 9783531928616 , 3531928619
    Language: German
    Pages: 1 Online-Ressource (173 Seiten) , 42 Abb.
    Edition: 1st ed. 2011
    Parallel Title: Erscheint auch als Döge, Peter Männer - die ewigen Gewalttäter?
    DDC: 305.3
    RVK:
    RVK:
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    Keywords: Mann ; Gewalttätigkeit ; Geschlechterforschung ; Sex ; Gender Studies ; Deutschland
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  • 84
    Online Resource
    Online Resource
    Wiesbaden : VS Verlag für Sozialwissenschaften | Cham : Springer International Publishing AG
    ISBN: 9783531934839 , 353193483X
    Language: German
    Pages: 1 Online-Ressource (243 Seiten) , 1 Abb.
    Edition: 1st ed. 2011
    Parallel Title: Erscheint auch als Lautmann, Rüdiger Justiz - die stille Gewalt
    DDC: 301
    RVK:
    RVK:
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    Keywords: Gerichtsentscheidung ; Rechtsfindung ; Rechtssoziologie ; Sociology ; Sociology ; Deutschland
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  • 85
    Online Resource
    Online Resource
    Wiesbaden : VS Verlag für Sozialwissenschaften | Cham : Springer International Publishing AG
    ISBN: 9783531926209 , 3531926209
    Language: German
    Pages: 1 Online-Ressource (148 Seiten) , 14 Abb.
    Edition: 1st ed. 2011
    Parallel Title: Erscheint auch als Brumme, Robert School Shootings
    DDC: 305.2
    RVK:
    RVK:
    RVK:
    Keywords: Schule ; Jugendlicher Täter ; Amok ; Tötung ; Forschung ; Sociology ; Social groups ; Sociology of Family, Youth and Aging ; Sociology
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  • 86
    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:
    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
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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:
    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
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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:
    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
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  • 89
    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:
    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.
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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:
    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.
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  • 91
    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:
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
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  • 92
    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:
    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.
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  • 93
    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:
    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.
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  • 94
    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:
    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.
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  • 95
    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:
    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.
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  • 96
    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:
    RVK:
    RVK:
    RVK:
    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.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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:
    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
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  • 98
    Online Resource
    Online Resource
    Wiesbaden : VS Verlag für Sozialwissenschaften | Cham : Springer International Publishing AG
    ISBN: 9783531925165 , 3531925164
    Language: German
    Pages: 1 Online-Ressource (331 Seiten) , 7 Abb.
    Edition: 1st ed. 2010
    Parallel Title: Erscheint auch als Transnationale Sorgearbeit
    DDC: 301
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Hausarbeit ; Hauspflege ; Migration ; Soziale Sicherheit ; Recht ; Sociology ; Economic sociology ; Social service ; Sociology ; Economic Sociology ; Social Work ; Aufsatzsammlung
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  • 99
    Online Resource
    Online Resource
    Princeton : Princeton University Press | Berlin : Walter de Gruyter GmbH
    ISBN: 9780691158112
    Language: English
    Pages: 1 Online-Ressource
    DDC: 305.896073
    RVK:
    URL: Cover
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  • 100
    Online Resource
    Online Resource
    Herbolzheim : Centaurus Verlag & Media | Cham : Springer International Publishing AG
    ISBN: 9783862269440 , 3862269442
    Language: German
    Pages: 1 Online-Ressource (XL, 300 Seiten)
    Edition: 1st ed. 2010
    Series Statement: Studien zum Wirtschaftsstrafrecht 32
    Parallel Title: Erscheint auch als Arens, Stephan Untreue im Konzern
    DDC: 306.3
    RVK:
    Keywords: Konzern ; Untreue ; Gesellschafter ; Wirtschaftsstrafrecht ; Economic sociology ; Economic Sociology ; Deutschland
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