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  • MPI Ethno. Forsch.  (128)
  • Online Resource  (128)
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  • English  (128)
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  • Paris : OECD Publishing  (99)
  • Dordrecht : Springer Science+Business Media B.V  (29)
  • Law  (104)
  • Physics  (24)
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  • Online Resource  (128)
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  • 1
    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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  • 2
    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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  • 3
    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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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
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    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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  • 5
    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
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    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
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  • 6
    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
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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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  • 7
    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
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    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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  • 8
    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
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    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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  • 9
    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
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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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  • 10
    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
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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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  • 11
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789400724570 , 1283456427 , 9781283456425
    Language: English
    Pages: Online-Ressource (X, 268p. 16 illus, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Advances in nature of science research
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    Keywords: Curriculum planning ; Science Study and teaching ; Education ; Education ; Curriculum planning ; Science Study and teaching ; Science ; Study and teaching ; Science ; Philosophy ; Wissenschaft ; Wissenschaftstheorie ; Empirische Forschung ; Naturwissenschaftlicher Unterricht
    Abstract: This book consolidates contemporary thinking and research efforts in teaching and learning about the nature of science in science education. The term 'Nature of Science' (NoS) has appeared in the science education literature for many decades. While there is still a controversy among science educators about what constitutes NoS, educators are unanimous in acknowledging the importance of this topic as well as the need to make it explicit in teaching science. The general consensus is that the nature of science is an intricate and multifaceted theme that requires continued scholarship
    Abstract: This book consolidates contemporary thinking and research efforts in teaching and learning about the nature of science in science education. The term 'Nature of Science' (NoS) has appeared in the science education literature for many decades. While there is still a controversy among science educators about what constitutes NoS, educators are unanimous in acknowledging the importance of this topic as well as the need to make it explicit in teaching science. The general consensus is that the nature of science is an intricate and multifaceted theme that requires continued scholarship. Recent anal
    Description / Table of Contents: pt. 1. Conceptual issues in the nature of science research -- pt. 2. Methodological advances in the nature of science research.
    Note: Includes bibliographical references and index
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 12
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789400718692
    Language: English
    Pages: Online-Ressource (XX, 240p, digital)
    Series Statement: Law and Philosophy Library 98
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Efficiency, sustainability, and justice to future generations
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    Keywords: Climatic changes ; Environmental law ; Environmental economics ; Commercial law ; Law ; Law ; Law Philosophy ; Climatic changes ; Environmental law ; Environmental economics ; Commercial law ; Aufsatzsammlung ; Recht ; Wirtschaft ; Generationengerechtigkeit ; Nachhaltigkeit
    Abstract: Fifty years after the famous essay "The Problem of Social Cost" (1960) by the Nobel laureate Ronald Coase, Law and Economics seems to have become the lingua franca of American jurisprudence, and although its influence on European jurisprudence is only moderate by comparison, it has also gained popularity in Europe. A highly influential publication of a different nature was the "Brundtland Report" (1987), which extended the concept of sustainability from forestry to the whole of the economy and society. According to this report, development is sustainable when it 'meets the
    Description / Table of Contents: Preface; Introduction; Contents; Contributors; About the Authors; Part I Law and Economics; Consequentialism in Law; 1 Introduction; 2 Consequentialism in the Regulatory Process; 3 Consequentialism in the Application of Law; 3.1 Arguments Against Considering Impacts; 3.2 Arguments in Favour of Considering Impacts; 3.3 Implications for Legal Practice; 4 The Example of the Hand rule (learned Hand formula); 4.1 The Consequences Paradox; 4.2 The Bilateralism Critique; 4.3 Approaches in Swiss Liability Law; Bibliography
    Description / Table of Contents: Consequence-Based Arguments in Legal Reasoning: A Jurisprudential Preface to Law and Economics1 The Jurisprudential Preface; 2 Legal Reasoning and the Consequences of Judicial Decisions; 3 What Are Consequence-Based Arguments; 4 What Type of Consequences Matter; 5 (When and Why) Should Judges Use Consequence-Based Arguments; 6 Conceivability and Objections from the Nature of Adjudication; 7 Feasibility: Objections from Individual and Collective Expertise; 8 The Alternatives of Judicial Optimization: Ex ante Evaluation and Policy-Making in Legislation and Administration
    Description / Table of Contents: 9 Desirability and Legitimacy10 Conclusions; Bibliography; Is the Rationality of Judicial Judgements Jeopardized by Cognitive biases and Empathy; 1 Introduction; 2 Cognitive Biases; 2.1 Heuristics and Biases; 2.1.1 Availability Bias; 2.1.2 Hindsight Bias; 2.1.3 Anchoring; 2.1.4 Confirmation Bias; 2.1.5 Egocentric Bias; 2.2 Debiasing; 3 Empathy; 4 Conclusion; Bibliography; Part II Law and Sustainability; Our Responsibility Towards Future Generations; 1 Introduction; 2 An Ethics of Responsibility for the Future Generation: The Paradigm of Hans Jonas
    Description / Table of Contents: 3 Survival as the Objective of Law: A New Interpretation of Herbert Hart's "Minimum Content of Natural Law"4 Future of the Species and the Avenue of Transcendence: Tentative Outlines; Bibliography; Future Generations in John Rawls, Theory of Justice; 1 Introduction; 1.1 The Problem of the Lack of Reciprocity; 1.2 The ''Just Saving'' Principle; 2 Justice Between Generations; 2.1 The Definition of the Original Position; 2.2 The Supplementary Motivational Assumption; 2.3 Rawls, Later Proposed Solution; 2.4 Hume's, Conditions of Justice Versus Kant 's, Universalization
    Description / Table of Contents: 2.5 Extending the Veil of Ignorance to Membership of a Generation3 What Should Actually Be Saved; 3.1 Weak sustainability; 3.2 Strong Sustainability; 4 Implications; Bibliography; What Is It Like to Be Unborn?; 1 Our Common Future: Biodiversity and Biotechnology; 1.1 Interdependencies; 1.2 Conflicts; 1.3 Valuing Biodiversity: A Matter of Justice; 1.4 Future justice (1): The Intrinsic Value of Natural and Cultural Resources; 2 Custodians of Biological and Cultural Diversity; 2.1 Rights of Native People and Farmers Rights; 2.2 Future justice(2): Rights of Biosocial Communities of Fate
    Description / Table of Contents: 3 Representatives of the Unforeseeable Future
    Note: Description based upon print version of record
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 13
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789400707665 , 1283453231 , 9781283453233
    Language: English
    Pages: Online-Ressource (X, 157p, digital)
    Series Statement: Library of Ethics and Applied Philosophy 25
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Rijt, Jan-Willem van der, 1977 - The importance of assent
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    Keywords: Philosophy (General) ; Ethics ; Political science Philosophy ; Criminal Law ; Philosophy ; Philosophy (General) ; Ethics ; Political science Philosophy ; Criminal Law ; Acquiescence (Psychology) ; Moral and ethical aspects ; Judgment (Ethics) ; Control (Psychology) ; Moral and ethical aspects ; Zwang ; Würde ; Praktische Philosophie ; Zwang ; Würde ; Praktische Philosophie
    Abstract: This book argues that respecting persons as moral agents requires considerable consideration be paid to the subjective moral judgments of individual persons. It shows that such judgments are important independently of their validity or even their reasonableness. Despite the great emphasis on respect for persons in present-day moral theory, the importance of a person's subjective moral judgments has largely been neglected in existing literature. The book focuses particularly on the context of coercion and domination, both key notions in moral and political theory. The book combines Kantian and
    Abstract: This book argues that respecting persons as moral agents requires considerable consideration be paid to the subjective moral judgments of individual persons. It shows that such judgments are important independently of their validity or even their reasonableness. Despite the great emphasis on respect for persons in present-day moral theory, the importance of a person's subjective moral judgments has largely been neglected in existing literature. The book focuses particularly on the context of coercion and domination, both key notions in moral and political theory. The book combines Kantian and
    Description / Table of Contents: pt. 1. Coercion -- pt. 2. Dignity and interference -- pt. 3. A Kantian reconstruction of republicanism.
    Note: Includes bibliographical references and index
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 14
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789400722941 , 1283456338 , 9781283456333
    Language: English
    Pages: Online-Ressource (XIV, 296p, digital)
    Series Statement: Ius Gentium: Comparative Perspectives on Law and Justice 10
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Andrews, Neil, 1959 - The three paths of justice
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    Keywords: Civil law ; Civil Law ; Comparative law ; Law ; Law ; Civil law ; Comparative law ; Großbritannien ; Zivilprozess ; Schiedsrichterliches Verfahren
    Abstract: This book presents a concise account of the English system of civil litigation, covering court proceedings in England and Wales. It is an original and important study of a system which is the historical root of the US litigation system. The volume offers a comprehensive and properly balanced account of the entire range of dispute resolution techniques. As the first book on this subject to be published in the USA, it enables American lawyers to gain an overview of the main institutions of English Civil Procedure, including mediation and arbitration. It will render the English system of civil ju
    Description / Table of Contents: Foreword; Preface; Contents; 1 Introduction; 1.1 The New Procedural Code (`CPR 1998') and the Woolf Reforms; 1.2 Enduring Features of the English Civil Justice System; 1.3 Changes and Challenges Association with the Civil Procedure Rules (1998); 1.4 Six Phases of English Civil Proceedings; 1.5 Concluding Remarks; 2 Principles of Civil Justice; 2.1 Introduction; 2.2 Article 6(1), European Convention on Human Rights; 2.3 Other Aspects of European Influence on English Civil Procedure; 2.4 UNIDROIT/American Law Institute Project (2000--2006)
    Description / Table of Contents: 2.5 Author's First List of Principles: Principles of Civil Procedure (1994)2.6 Author's Second List of Principles: English Civil Procedure (2003); 2.7 A Fresh Start: Four Fundamental Aims of Civil Justice; Regulating Access to Court and to Justice; Ensuring the Fairness of the Process: A Responsibility Shared by the Court and the Parties; Maintaining a Speedy and Efficient Process; Achieving Just and Effective Outcomes; 2.8 Concluding Remarks; 3 First Instance Proceedings; 3.1 Introduction to Accelerated Relief Concerning the Substance of the Claim; 3.2 Interim Payments
    Description / Table of Contents: 3.3 Interim Injunctions3.4 Default Judgments; 3.5 Preliminary Issues; 3.6 Summary Judgment; 3.7 Striking Out Claims or Defences; 3.8 Disclosure; 3.9 Pre-action Protocols; 3.10 Pre-action Judicial Orders for Disclosure; 3.11 Disclosure Against Non-parties; 3.12 Assessment of Pre-action and Non-party Disclosures; 3.13 Disclosure of Documents During the Main Proceedings; 3.14 Privileges in General; 3.15 Legal Advice Privilege; 3.16 Litigation Privilege; 3.17 Experts; 3.18 Roles of the Court and Experts; 3.19 The `Single, Joint Expert' System; 3.20 Court Assessors; 3.21 Party-Appointed Experts
    Description / Table of Contents: 3.22 Selection and Approval of Party-Appointed Experts3.23 Disclosure of Party-Appointed Expert Reports; 3.24 Discussions Between Party-Appointed Experts; 3.25 Factual Witness Immunity; 3.26 Trial; 3.27 Evidence at Trial; 4 Appeals and Finality; 4.1 Appeals; 4.2 Res Judicata: `Cause of Action Estoppel' and `Issue Estoppel'; 4.3 Preclusion of Points That Should Have Been Raised: The Rule in Henderson v. Henderson (1843); 4.4 Other Aspects of Finality; 5 Costs; 5.1 A Time of Change; 5.2 Costs-Shifting Rule; 5.3 Security for Costs
    Description / Table of Contents: 5.3.1 Factors Relevant to the Exercise of the Discretion to Order Security for Costs5.3.2 Claimant Resident Outside England and Outside the Territories of the European Union or the Lugano Convention; 5.3.3 Security for the Costs of an Appeal; 5.4 Protective Costs Orders and Costs Capping; 5.5 Discretionary Costs Decisions; 5.6 Standard and Indemnity Costs; 5.7 Costs Against Non-parties; 5.8 `Wasted Costs' Orders Against Lawyers and Experts; 5.9 Conditional Fee Agreements; 5.10 Assessment of the English Conditional Fee System; 5.11 Comparison with USA Contingency Fees
    Description / Table of Contents: 5.12 The Jackson Report (2009--10)
    Note: Description based upon print version of record
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    URL: Cover
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  • 15
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789400723764
    Language: English
    Pages: Online-Ressource (XXIX, 319p. 1 illus, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Philosophical dimensions of human rights
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    Keywords: Philosophy (General) ; Ethics ; Philosophy of law ; Political science Philosophy ; Philosophy ; Philosophy (General) ; Ethics ; Philosophy of law ; Political science Philosophy ; Human rights ; Philosophy ; Aufsatzsammlung ; Menschenrecht ; Rechtsphilosophie
    Abstract: This book presents a unique collection of the most relevant perspectives in contemporary human rights philosophy. Different intellectual traditions are brought together to explore some of the core postmodern issues challenging standard justifications. Widely accessible also to non experts, contributions aim at opening new perspectives on the state of the art of the philosophy of human rights. This makes this book particularly suitable to human rights experts as well as master and doctoral students. Further, while conceived in a uniform and homogeneous way, the book is internally organized arou
    Abstract: This book presents a unique collection of the most relevant perspectives in contemporary human rights philosophy. Different intellectual traditions are brought together to explore some of the core postmodern issues challenging standard justifications. Widely accessible also to non experts, contributions aim at opening new perspectives on the state of the art of the philosophy of human rights. This makes this book particularly suitable to human rights experts as well as master and doctoral students. Further, while conceived in a uniform and homogeneous way, the book is internally organized arou
    Description / Table of Contents: Philosophical Dimensionsof Human Rights; Acknowledgements; Contents; Contributors; Introduction; Part I: Historical and Philosophical Perspectives on Human Rights; Chapter 1: Human Rights in History and Contemporary Practice: Source Materials for Philosophy; 1.1 When Were "Human Rights" Invented?; 1.2 How Should Philosophers View the History of Human Rights?; References; Chapter 2: Philosophy and Human Rights: Contemporary Perspectives; 2.1 Introduction; 2.2 Skeptical Challenges; 2.2.1 Positivist Skepticism; 2.2.2 Relativist Skepticism; 2.2.3 Realist Skepticism; 2.2.4 Theological Skepticism
    Description / Table of Contents: 2.3 Recent Philosophical Work on Human Rights2.3.1 John Rawls; 2.3.2 William Talbott; 2.3.3 James Griffin; 2.4 Conclusion; References; Chapter 3: Reconsidering Realism on Rights; 3.1 Against Cosmopolitan Caricature; 3.2 Will the Real Realists Please Stand Up?; 3.3 Realism on Rights: A Second Look; 3.4 Realism Against Human Rights or: How Realism Went Wrong; 3.5 Conclusion; References; Part II: The Validit-(ies) of Human Rights; Chapter 4: The Concept of Human Dignity and the Realistic Utopia of Human Rights; I; II; III; References
    Description / Table of Contents: Chapter 5: The Justification of Human Rights and the Basic Right to Justification. A Reflexive Approach*I; II; III; IV; V; VI; VII; VIII; IX; X; References; Chapter 6: Social Harm, Political Judgment, and the Pragmatics of Justification; 6.1 Justice Versus Fairness; 6.2 Justice, Judgment, Justification; 6.3 The Problem of Validity; 6.4 On the Pragmatics of Justification; 6.5 Emancipation Through Deliberation?; 6.6 Conclusion; References; Chapter 7: "It All Depends": The Universal and the Contingent in Human Rights; 7.1 Intolerance, Paternalism, and Human-Rights Universalism
    Description / Table of Contents: 7.1.1 Forms of Human-Rights Expansionism7.1.2 The Problem of Defective Representation; 7.1.3 Intolerance and Paternalism; 7.2 Universalism Mediated by Contingency; 7.2.1 The Right Not to Be Discriminated Against; 7.2.2 A Right to Outrageous Speech; 7.2.3 Extra-Political Articulation of Rights; 7.3 Conclusions; References; Chapter 8: Tiny Sparks of Contingency. On the Aesthetics of Human Rights; 8.1 The Unloading Ramp at Auschwitz; 8.2 Neda and the New Law on Earth; 8.3 Visual Iterations; 8.4 Injurable Lives; References; Chapter 9: The Idea of a Charter of Fundamental Human Rights
    Description / Table of Contents: 9.1 The Function and Structure of Legal Sources for Human Rights9.2 Defending a Charter of Fundamental Human Rights Against Frequent Objections; 9.3 The Philosophical Basis of the New Charter of Fundamental Human Rights; 9.4 Concluding Remark; References; Part III: Democracy and Human Rights; Chapter 10: Is There a Human Right to Democracy? Beyond Interventionism and Indifference*; 10.1 Human Rights in Contemporary Discourse; 10.2 A Discourse-Theoretic Account of Human Rights; 10.3 Moral Rights versus Legal Entitlements. A Critique of Nussbaum and Sen
    Description / Table of Contents: 10.4 Cohen and the Human Right to Democracy
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  • 16
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789400722637
    Language: English
    Pages: Online-Ressource (XII, 314p. 5 illus, digital)
    Series Statement: Ius Gentium: Comparative Perspectives on Law and Justice 11
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T.
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    Keywords: Civil law ; Civil Law ; Law ; Law ; Civil law
    Abstract: The volume describes and analyzes how the costs of litigation in civil procedure are distributed in key countries around the world. It compares the various approaches, draws general conclusions from that comparison, and presents global trends as well as common problems and solutions. In particular, the book deals with three principal questions: First, who pays for civil litigation costs, i.e., to what extent do losers have to make winners whole? Second, how much money is at stake, i.e., how expensive is civil litigation in the respective jurisdictions? And third, whose money is ultimately spen
    Abstract: The volume describes and analyzes how the costs of litigation in civil procedure are distributed in key countries around the world. It compares the various approaches, draws general conclusions from that comparison, and presents global trends as well as common problems and solutions. In particular, the book deals with three principal questions: First, who pays for civil litigation costs, i.e., to what extent do losers have to make winners whole? Second, how much money is at stake, i.e., how expensive is civil litigation in the respective jurisdictions? And third, whose money is ultimately spen
    Description / Table of Contents: Preface; Contents; Contributors; Part I General Report; 1 Cost and Fee Allocation in Civil Procedure: A Synthesis; 1.1 Introduction: The Topic and Its Limits; 1.1.1 The Significance of Cost and Fee Rules; 1.1.2 The Importance of Comparative Perspectives; 1.1.3 From Obscurity to Prominence; 1.1.4 The Database -- The Developed Part of the World; 1.1.5 Overview; 1.2 Who Pays? The Basic Rules and Their Reasons; 1.2.1 The Basic Rule: To Shift or Not to Shift?; 1.2.1.1 Major Shifting; 1.2.1.2 Partial Shifting; 1.2.1.3 Minor Shifting; 1.2.2 Exceptions and Modifications
    Description / Table of Contents: 1.2.2.1 Special Types of Litigation1.2.2.2 Party-Based Exceptions; 1.2.2.3 Sanctions for Causing Unnecessary Costs; 1.2.2.4 Split Outcomes; 1.2.2.5 Settlements; 1.2.3 Policies: Fairness or Instrumentalism?; 1.2.3.1 Basic Fairness; 1.2.3.2 Instrumentalist Considerations; 1.2.3.3 Pure Instrumentalism; 1.3 How Much? The Financial Risks of Litigation; 1.3.1 Court Costs: Trouble or Triviality?; 1.3.1.1 Computation; 1.3.1.2 Differences in Size; 1.3.1.3 Two Explanations; 1.3.2 Attorney Fees: The Lion's Share; 1.3.2.1 Computation; 1.3.2.2 From Schedule to Market; 1.3.2.3 Absolute and Relative Size
    Description / Table of Contents: 1.3.2.4 Avoiding Attorney Fees1.3.3 The Expenses of Evidence: What Price Fact Gathering?; 1.3.3.1 Civil Law Systems; 1.3.3.2 Common Law Jurisdictions; 1.3.3.3 The United States Approach; 1.3.4 The Total Picture: Litigation Costs in Four Cases and Their Impact; 1.3.4.1 Small Claims; 1.3.4.2 Small to Medium Cases; 1.3.4.3 Medium to Large Disputes; 1.3.4.4 High-Value Litigation; 1.3.4.5 Litigation Costs and Access to Justice; 1.4 Whose Money? Access to Justice Through Mechanisms of Risk Distribution; 1.4.1 Legal Aid: Assisting the Needy; 1.4.1.1 Public Legal Aid; 1.4.1.2 Semi-official Assistance
    Description / Table of Contents: 1.4.1.3 Pro Bono Work1.4.2 Litigation Insurance: Buying Protection; 1.4.2.1 Package-Deal Insurance; 1.4.2.2 Free-Standing Litigation Insurance; 1.4.2.3 British After-the-Event Insurance; 1.4.3 Collective Actions: Banding Together; 1.4.3.1 Class Actions; 1.4.3.2 Group Actions; 1.4.3.3 Organizations Pursuing Collective Interests; 1.4.4 Success-Oriented Fees: Winners Pooling with Losers; 1.4.4.1 Contingency Fees; 1.4.4.2 No-Win-No-Fee Agreements; 1.4.4.3 Success Premiums (Uplifts); 1.4.5 Outside Investment in Litigation: Sharing the Spoils; 1.4.5.1 Assignment of Claims
    Description / Table of Contents: 1.4.5.2 Outside Litigation Funding1.5 In Conclusion: Grouping Cost and Fee Allocation Systems; 1.5.1 Regional and Cultural Clusters?; 1.5.2 Civil Law v. Common Law?; Part II National Reports; 2 The Price of Access to the Civil Courts Australia -- Old Problems, New Solutions: A Commercial Litigation Funding Case Study; 2.1 Introduction; 2.2 Overview of Litigation Funding and Costs in Australia 2; 2.3 Commercial Litigation Funding; 2.4 Conclusion; 3 Litigating in Austria -- Are Costs and Fees Worth It?; 3.1 Introduction; 3.2 Who Has to Bear the Costs?
    Description / Table of Contents: 3.2.1 ''Major Shifting'' as the Basic Rule in Austria
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  • 17
    ISBN: 9789400723542
    Language: English
    Pages: Online-Ressource (X, 704 p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. International Academy of Comparative Law General reports of the XVIIIth Congress of the International Academy of Comparative Law
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    Keywords: Civil law ; Public law ; Constitutional law ; Law ; Law ; Civil law ; Public law ; Constitutional law ; Konferenzschrift ; Internationales Privatrecht ; Rechtsvergleich
    Abstract: David V. Snyder
    Abstract: This title presents twenty-nine topics, prepared by leading scholars in more than 20 countries, providing a comparative analysis of cutting-edge legal topics of the 21st century. Considering topics of vital moment to contemporary legal scholars, the title includes pieces on Surrogate Motherhood, The Balance of Copyright in Comparative Perspective, International Law in Domestic Systems, Constitutional Courts as "Positive Legislators", Same-sex Marriage, Climate Change and the Law, The Regulation of Private Equity, Hedge Funds, and State Funds, and Regulation of Corporate Tax Evasion
    Description / Table of Contents: General Reports of the XVIIIth Congress of the International Academyof Comparative Law/Rapports Généraux du XVIIIème Congrès del'Académie Internationalede Droit Comparé; Preface; Steering Committee, 18th International Congress of Comparative Law, Washington, DC, July 2010; Préface; Contents; 1: Religion and the Secular State 1; 1.1 Introduction; 1.2 The Global Social Setting; 1.3 Constitutional and Legal Context; 1.3.1 Constitutional Overview; 1.3.2 Comparative Perspectives: The Religion-State Identification Continuum; 1.3.3 Other Constitutional Issues Involving Religion
    Description / Table of Contents: 1.3.4 The Legal Setting1.4 Religious Autonomy; 1.5 Legal Regulation of Religion as a Social Phenomenon; 1.6 State Financial Support for Religion; 1.6.1 Justification of State Funding of Religion; 1.6.2 Criteria Used to Grant Financial Support; 1.6.3 Methods for Providing State Financial Support of Religion; 1.6.3.1 Direct Economic Aid; 1.6.3.2 Indirect Economic Aid; 1.6.4 Benefits and Problematic Aspects of State Financial Support of Religion; 1.7 Civil Effects of Religious Acts; 1.8 Religious Education; 1.8.1 Private Schools; 1.8.2 Religious Instruction in Public Schools
    Description / Table of Contents: 1.8.2.1 Denominational Religious Instruction1.8.2.2 Non-denominational Religious Education; 1.8.2.3 Practical Problems in the Implementation of Religious Education; 1.9 Religious Symbols in Public Places; 1.9.1 Religious Attire; 1.9.2 Display of Religious Symbols in Public Settings; 1.9.2.1 Monuments and Temporary Displays; 1.10 Freedom of Expression and Offenses Against Religion; 1.11 Conclusion; 2: Complexity of Transnational Sources 1; 2.1 The Subject; 2.2 Scope of Project; 2.3 A Tapestry Woven with Many Normative Threads; 2.4 Transnational, International or Extra-National Sources?
    Description / Table of Contents: 2.5 A Closer Look at the Questions2.5.1 Academic Literature; 2.5.2 Support by the Executive; 2.5.3 The Judiciary; 2.5.4 Jura novit curia?; 2.5.5 Judicial Strategies; 2.6 Suggestions as to "What Can Be Done About the Problem?"; 3: The Role of Practice in Legal Education 1; 3.1 An Overview of Issues for the General Report; 3.1.1 A Brief Taxonomy, and Some Issues in Theories of Comparison; 3.1.2 Definitional Issues; 3.2 The Paradigms of Practice in Legal Education: The National Reports and Beyond; 3.2.1 The Prevailing Paradigm in the National Reports
    Description / Table of Contents: 3.2.2 Beyond the National Reports: A Sketch of Data on Practice in Legal Education in the United States and the Netherlands3.2.2.1 Practice in Legal Education in the United States; 3.2.2.2 Practice in Legal Education in the Netherlands 98; 3.2.3 The Minority Paradigm: National Reports and the United States; 3.3 Other Noteworthy Aspects of Legal Education from the National Reports; 3.3.1 Relationship of Population to Bar Size, and Bar Size to Law Graduates; 3.3.2 Demographics and Legal Education; 3.3.3 Near-Elimination of Numerus Clausus Provisions
    Description / Table of Contents: 3.3.4 Practice-Related Issues on the National Bar Examination
    Note: Description based upon print version of record
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  • 18
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789400720220
    Language: English
    Pages: Online-Ressource (XVII, 488p. 52 illus, digital)
    Series Statement: Archimedes, New Studies in the History and Philosophy of Science and Technology 28
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. McCormmach, Russell, 1933 - Weighing the world
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    Keywords: Science History ; Philosophy (General) ; Science, general ; Science History ; Philosophy (General) ; Michell, John, 1724?-1793 ; Michell, John, 1724?-1793 ; Correspondence ; Physicists ; Great Britain ; Biography ; Clergy ; Great Britain ; Biography ; Briefsammlung ; Biografie ; Michell, John 1724-1793 ; Michell, John 1724-1793
    Abstract: Russell McCormmach
    Abstract: The book about John Michell (1724-93) has two parts. The first and longest part is biographical, an account of Michell's home setting (Nottinghamshire in England), the clerical world in which he grew up (Church of England), the university (Cambridge) where he studied and taught, and the scientific activities he made the center of his life. The second part is a complete edition of his known letters. Half of his letters have not been previously published; the other half are brought together in one place for the first time. The letters touch on all aspects of his career, and because they are in h
    Description / Table of Contents: Preface; Acknowledgments; Contents; List of Figures; List of Tables; Part I Michell's Life and Work; 1 Home; 1.1 Historical Setting; 1.2 A Family in Nottinghamshire; 1.3 Pastoral Life in Early Georgian England; 1.4 Education at Home; 2 Cambridge; 2.1 Cambridge University; 2.2 Queens' College; 2.3 Students; 2.4 Graduates; 2.5 Post-Graduates; 2.6 Fellowships; 2.7 Income; 2.8 Science; 2.9 Religion; 2.10 St. Botolph Church; 3 Early Researches; 3.1 Natural Philosopher; 3.2 Mechanics; 3.3 Electricity; 3.4 Magnetic Background; 3.5 Book on Magnetism; 3.5.1 Properties of Magnets
    Description / Table of Contents: 3.5.2 Theory of Magnetism3.5.3 Controversy Over Magnetism; 3.6 Turn to Geology; 3.7 Geological Background; 3.7.1 Theories of the Earth Before Michell; 3.7.2 Strata; 3.7.3 Earthquakes; 3.7.4 Causes of Earthquakes; 3.8 Paper on Earthquakes; 3.8.1 General Comments on the Earthquake Paper; 3.9 Late Reactions to the Paper; 3.9.1 Evaluation of Michell's Explanation of Earthquakes; 3.9.2 Significance of Michell's Work on Strata; 3.10 Table of Strata; 3.11 Royal Society; 3.12 Scientific Clubs; 4 Transitions; 4.1 Professor of Geology; 4.2 Leaving Cambridge; 4.3 Clerics and Science
    Description / Table of Contents: 4.4 Marriage, Compton Parish4.5 Board of Longitude, Family Sorrow; 4.6 Longitude and Navigation; 4.7 Havant Parish; 4.8 Astronomical Background; 4.9 Paper on the Stars; 4.9.1 Photometry of the Stars; 4.10 Background of Statistics and Probability; 4.10.1 Probability Theory; 4.10.2 Probability in the Physical Sciences; 4.11 Paper on the Stars, Continued; 4.11.1 Probability of Star Clusters; 4.11.2 Instruments; 4.12 The Milky Way; 4.13 Response to the Paper; 5 Thornhill; 5.1 Savile; 5.2 Politics; 5.3 Parish and Village; 5.4 Church; 5.5 Buildings and Land
    Description / Table of Contents: 5.6 Remarriage, Gilbert Michell, and Botany at Thornhill5.7 Scientific Connections; 5.8 London Journey; 5.9 Theory of Matter and Force; 5.10 Optics; 5.11 Music; 6 Late Researches; 6.1 Cavendish and Michell; 6.2 Herschel and Double Stars; 6.3 Gravity of Light; 6.4 Paper on the Stars; 6.4.1 Theory and Method; 6.4.2 Experiment for Determining the Velocity of Light; 6.5 Reception of the Paper; 6.5.1 Experimental Tests; 6.5.2 Algol; 6.5.3 Relativity and Aberration of Light; 6.6 General Comments on the Paper; 6.7 Black Holes, Dark Bodies; 6.8 Indistinct Vision; 6.9 The Great Telescope
    Description / Table of Contents: 6.9.1 Reflecting Telescopes6.9.2 Michell's Project; 6.9.3 Herschel's Telescopes; 6.9.4 Expenses and Other Problems; 6.9.5 Progress Reports; 6.9.6 Big Telescopes Now; 6.9.7 Herschel and Michell; 6.10 Geology and Mineralogy; 6.10.1 Cavendish, Blagden, and Michell; 6.10.2 Toadstone; 6.10.3 Siliceous Earth, Flints; 6.10.4 Our Explanation of Flint; 6.10.5 Geology and Christianity; 6.10.6 Michell, Geologist; 6.11 Weighing the World; 6.11.1 The Michell-Cavendish Experiment; 6.11.2 Theory of the Experiment; 6.11.3 Michell and Cavendish's Collaboration; 6.11.4 Significance of the Experiment
    Description / Table of Contents: 6.12 Last Years
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  • 19
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789048188673
    Language: English
    Pages: Online-Ressource (XXIII, 543p, digital)
    Series Statement: International Library of Ethics, Law, and the New Medicine 47
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Maier, Barbara, 1957 - The philosophy and practice of medicine and bioethics
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    Keywords: Medicine ; Medicine & Public Health ; Medical ethics ; Medicine ; Medical ethics ; Medicine ; Philosophy ; Medicine ; Practice ; Medical ethics ; Bioethics ; Medizin ; Methode ; Philosophie ; Medizinische Ethik ; Bioethik
    Abstract: Rationale of the book -- About the Authors -- 1. Metaphor in Medicine. The Metaphorical Method -- 2. Definition -- 3. Decision Making: fallacies and other mistakes -- 4. Analysis of Causation in Medicine -- 5. Ethics and Non-Ethics -- 6. Medicotheology and Biotheology -- 7. Emotion in Medicine -- 8. Enlightened Versus Normative Management. Ethics Versus Morals. -- 9. Care: A Critique of the Ethics and Emotion of Care -- 10. Egoism and Altruism in Medicine -- 11. Letting Die -- 12. A Critique of Autonomy and Patient Responsibility -- 13. Philosophy and Ethics of the Body -- 14. Organ Donation: Mandatory Organ Donation Declaration -- 15. Stem Cell Research: A Question of Beliefs? -- 16. Philosophy of Prevention -- 17. Ethics Counseling: Philosophy of Medicine Counseling Instead of Medical Ethics Counseling -- 18. Medical Language: The Ordinary Language Approach -- 19. A Critique of Evidence-Based Medicine. Evidence Based Medicine and Philosophy Based Medicine -- 20. Lying in Medicine -- 21. Rhetoric of Death and Dying -- Index
    Abstract: This book explores currently unchallenged methods in medicine, such as “evidence-based medicine”, from the perspectives of humanism and philosophy of medicine. The book discusses issues of medical treatment and moral approaches and indicates the strongest arguments. These arguments are subsequently subjected to critical analysis. The book includes new ways of thinking and explains, uses and exemplifies the “metaphorical method”. The book argues that decision-making in medicine is inadequate unless grounded on a philosophy of medicine. As part of its argumentation, the book explores the insights offered by practical and humanistic philosophy and by creative and critical thinkers who are working on topics relevant to medicine. From this, a new and necessary definition of philosophy of life emerges: a good lifestyle no longer simply means getting physical exercise and abstaining from cigarettes and alcohol; it also means living a holistic life including all of one’s thinking, personality and actions
    Note: Includes bibliographical references and index
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  • 20
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789048190119
    Language: English
    Pages: Online-Ressource (XXXI, 218p, digital)
    Series Statement: Law and Philosophy Library 91
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Carvalho, Evandro Menezes de Semiotics of international law
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    Keywords: Linguistics Philosophy ; Semantics ; Comparative law ; Law ; Law ; Linguistics Philosophy ; Semantics ; Law Philosophy ; Comparative law ; Internationales Recht ; Textsemantik ; Übersetzung
    Abstract: Language carries more than meanings, language conveys a means of conceiving the world. In this sense, national legal systems expressed through national languages organize the Law based on their own understanding of reality. International Law becomes, in this context, the meeting point where different legal cultures and different views of world intersect. The diversity of languages and legal systems can enrich the possibilities of understanding and developing international law, but it can also represent an instability and unsafety factor to the international scenario. This multilegal-system and multilingual scenario adds to the complexity of international law and poses new challenges. One of them is legal translation, which is a field of knowledge and professional skill that has not been the subject of theoretical thinking on the part of legal scholars. How to negotiate, draft or interpret an international treaty that mirrors what the parties, - who belong to different legal cultures and who, on many occasions, speak different mother tongues - ,want or wanted to say? By analyzing the decision-making process and the legal discourse adopted by the WTO's Appellate Body, this book highlights the active role of language in diplomatic negotiations and in interpreting international law. In addition, it also shows that the debate on the effectiveness and legitimacy of International Law cannot be separated from the linguistic issue.
    Description / Table of Contents: Preface; Professor Luiz Olavo Baptista; Introduction; Preliminary Considerations; i. Toward a Scientific Analysis of Legal Discourse; ii. Scope of Study: Legal Discourse; iii. Epistemological Assumptions and Initial Concepts; Contents; Part I International Legal Discourse: Legal Culture Building Legal Discourse; 1 Culture and Legal Culture: A Semiotic Approach; 2 Legal Culture as a System of Signification; 3 Legal Culture as Communication; Part II International Legal Discourse: On Diplomatic Discourse and the Legal-Diplomatic Discourse; 4 Diplomatic Discourse; 5 Legal-Diplomatic Discourse
    Description / Table of Contents: 6 The Power of Legal-Diplomatic DiscourseConclusion to Parts I and II; Part III The WTO Decision-Making Discourse: the Circumstances of Decision-Making Discourse; 7 From GATT to the WTO: Regulating International Trade; 8 The WTO Dispute Settlement System and the Influence of the Decision-Making Instances of the Dispute Settlement Body; Part IV The WTO Decision-Making Discourse: the Linguistic Context in the Decision-Making Discourse of the Appellate Body; 9 The Choice of Meaning in Discourse; 10 The Authors of Legal-Diplomatic Discourse: Interpreters and Intentions
    Description / Table of Contents: 11 The Decision-Making Discourse of the Appellate Body: Treaties and Dictionaries as ReferentsConclusion; List of Sources; Index
    Note: Includes bibliographical references and index
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  • 21
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789048195886
    Language: English
    Pages: Online-Ressource (IX, 422p, digital)
    Series Statement: Logic, Epistemology, and the Unity of Science 20
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Approaches to legal rationality
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    Keywords: Philosophy (General) ; Logic ; Artificial intelligence ; Political science ; Law ; Law ; Philosophy (General) ; Logic ; Artificial intelligence ; Law Philosophy ; Political science ; Aufsatzsammlung ; Logik ; Recht ; Recht ; Vernunft ; Rechtsphilosophie
    Abstract: Legal theory, political sciences, sociology, philosophy, logic, artificial intelligence: there are many approaches to legal argumentation. Each of them provides specific insights into highly complex phenomena. Different disciplines, but also different traditions in disciplines (e.g. analytical and continental traditions in philosophy) find here a rare occasion to meet. The present book contains contributions, both historical and thematic, from leading researchers in several of the most important approaches to legal rationality. One of the main issues is the relation between logic and law: the way logic is actually used in law, but also the way logic can make law explicit. An outstanding group of philosophers, logicians and jurists try to meet this issue. The book is more than a collection of papers. However different their respective conceptual tools may be, the authors share a common conception: legal argumentation is a specific argumentation context.
    Description / Table of Contents: Introduction; Contents; Contributors; Part I The Specificity of Legal Reasoning; 1 Aristotle on the Ways and Means of Rhetoric; 2 Cicero on Conditional Right; 3 Inductive Topics and Reorganization of a Classification; 4 Formal and Informal in Legal Logic; Part II Legal Reasoning and Public Reason; 5 Public Reason and Constitutional Interpretation; 6 Democracy and Compromise; 7 Reasons for Reasons; 8 Argumentation and Legitimation of Judicial Decisions; Part III Logic and Law; 9 Logic and the Law: Crossing the Lines of Discipline
    Description / Table of Contents: 10 Epistemic and Practical Aspects of Conditionals in Leibniz's Legal Theory of Conditions11 Abduction and Proof: A Criminal Paradox; 12 Relevance in the Law; Part IV New Formal Approaches to Legal Reasoning; 13 The Logical Structure of Legal Justification: Dialogue or "Trialogue"?; 14 Explanation and Production: Two Ways of Using and Constructing Legal Argumentation; 15 The Law of Evidence and Labelled Deduction: A Position Paper; Part V Logic in the Law; 16 How Logic Is Spoken of at the European Court of Justice: A Preliminary Exploration; Index;
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  • 22
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789400701403
    Language: English
    Pages: Online-Ressource (X, 292p. 109 illus, digital)
    Series Statement: Law and Philosophy Library 92
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. Bex, Floris J. Arguments, stories and criminal evidence
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    Keywords: Philosophy of law ; Criminal Law ; Law ; Law ; Philosophy of law ; Criminal Law ; Law Psychological aspects ; Hochschulschrift ; Strafrecht ; Rechtsphilosophie
    Abstract: In this book a theory of reasoning with evidence in the context of criminal cases is developed. The main subject of this study is not the law of evidence but rather the rational process of proof, which involves constructing, testing and justifying scenarios about what happened using evidence and commonsense knowledge. A central theme in the book is the analysis of ones reasoning, so that complex patterns are made more explicit and clear. This analysis uses stories about what happened and arguments to anchor these stories in evidence. Thus the argumentative and the narrative approaches from the research in legal philosophy and legal psychology are combined. Because the book describes its subjects in both an informal and a formal style, it is relevant for scholars in legal philosophy, AI, logic and argumentation theory. The book can also appeal to practitioners in the investigative and legal professions, who are interested in the ways in which they can and should reason with evidence.
    Description / Table of Contents: Reasoning with Criminal EvidenceTwo Approaches to Reasoning with Evidence: Arguments and Stories -- A Hybrid Theory of Stories and Arguments -- A Formal Logical Hybrid Theory of Argumentation and Explanation -- Case Study: Murder in Anjum -- Related Research on Reasoning with Criminal Evidence.
    Note: Includes bibliographical references and index
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  • 23
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789400716551
    Language: English
    Pages: Online-Ressource (XIV, 222p. 6 illus, digital)
    Series Statement: Law and Philosophy Library 96
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Aarnio, Aulis, 1937 - Essays on the doctrinal study of law
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    Keywords: Philosophy (General) ; Philosophy of law ; Law Philosophy ; Political science ; Philosophy ; Philosophy (General) ; Philosophy of law ; Law Philosophy ; Political science ; Law ; Philosophy ; Rechtsphilosophie
    Abstract: "Essays on the Doctrinal Study of Law" is a summary of the author's 40 years of research in the fields of civil law and the philosophy of law. The main focus is on the two main tasks in the doctrinal study of law: the interpretation and systematisation of legal norms. In this regard, Professor Aarnio deals with the theory of argumentation as well as with its foundations - i.e., with the ontology, epistemology and methodology of legal thinking - and develops the ideas that were first presented in "The Rational as Reasonable" (Kluwer 1987) in all of these dimensions. The work
    Description / Table of Contents: pt. 1. Introduction -- pt. 2. The foundations of legal thinking -- pt. 3. Between realism and idealism -- pt. 4. On the doctrinal study of law.
    Note: Includes bibliographical references and indexes
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  • 24
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789048189632 , 1282995553 , 9781282995550
    Language: English
    Pages: Online-Ressource (XVII, 268p, digital)
    Series Statement: Ius Gentium: Comparative Perspectives on Law and Justice 6
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Grover, Sonja C. Young people's human rights and the politics of voting age
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    Keywords: Social sciences ; Law ; Political science ; Sociology ; Developmental psychology ; Law Psychological aspects ; Social Sciences ; Social sciences ; Law ; Political science ; Sociology ; Developmental psychology ; Law Psychological aspects ; Heranwachsender ; Menschenrecht ; Wahlrecht ; Altersgrenze ; Stimmrecht
    Abstract: Young People's Human Rights and The Politics of Voting Age explores the broader societal implications of voting age eligibility requirements and the legislative bar against youth voting in North America and in Commonwealth countries (where 'youth' is defined as persons 16 and over but under age 18). The issue is raised as to whether the denial of the youth vote undermines democratic principles and values and ultimately the human dignity of youth. This is the first book to address the topic of the youth vote in-depth as a fundamental human rights concern relating to the entitlement in a democracy to societal participation and inclusion in influencing policy and law which profoundly affects one's life. Also examined are international perspectives on the issue of voting age eligibility. The book would be extremely valuable for instructional purposes as one of the primary texts in undergraduate or graduate courses on children's human rights, political psychology, political science , sociology of law or society and as a supplementary text for courses on human rights or constitutional law and would be of interest also to members of the general public concerned with children's human rights issues.
    Description / Table of Contents: Preface; Acknowledgements; Contents; About the Author; Part I The Philosophical Context of the Minimum Voting Age Question; 1 Alternative Philosophical Perspectives on the Origin and Nature of Human Rights; Part II Socio-Cultural Factors and the Minimum Voting Age; 2 Examples of Contextual Factors in the Youth Struggle for the Vote; Part III Voting Age Eligibility: Human Rights Issue or Social Policy Matter?; 3 The Human Rights Imperative and Minimum Voting Age; Part IV A Victory for the Vote at 16 in Austria Goes Largely Ignored in Other States; 4 Austria and the Vote at 16
    Description / Table of Contents: Part V Rationalizing of the Violation of U.K. Youths Inherent Right to Suffrage5 The U.K. Example of Resistance to the Vote at 16: The U.K. Electoral Commission and Select U.K. Social Scientists; Part VI The 26th Amendment to the U.S. Constitution and Eligible Voting Age; 6 The 26th Amendment to the U.S. Constitution: Does it Really Make Age Discrimination in the Vote Against Under 18s Constitutional? The Broader Lessons; Part VII Barriers Coming From Unlikely Sources to Youth's Struggle to Access the Basic Human Right to Suffrage
    Description / Table of Contents: 7 The Youth Vote as a Human Right and Resistance from High Profile International and National Human Rights GatekeepersPart VIII Re-Examining Alleged Rationales for the Bar Against the Vote for Under 18s; 8 Unconstitutional Age-Based Discrimination in the Vote Applied on Account of Young Age; Part IX Voting Age Eligibility and the Societal Marginalization of Under 18s; 9 Minors' Perspectives on Their Citizenship Status; Part X Unequal Treatment in Accessing the Inherent Right to Suffrage
    Description / Table of Contents: 10 Two Different Standards for Enfranchisement: A 'Rights Standard' for Adults and a Supposed 'Competency Qualification Standard' for MinorsPart XI Recognizing the Vote at 16 Movement as a Fundamental Human Rights Struggle; 11 Concluding Comments; References
    Note: Includes bibliographical references
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  • 25
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789400718722
    Language: English
    Pages: Online-Ressource (XV, 290p. 9 illus, digital)
    Series Statement: Law and Philosophy Library 97
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Siltala, Raimo Law, truth and reason
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    Keywords: Philosophy of law ; Law ; Law ; Philosophy of law ; Law Philosophy ; Law ; Methodology ; Law ; Philosophy ; Jurisprudence ; Rechtsphilosophie
    Abstract: This book is an innovative contribution to analytical jurisprudence. It is mainly based on the distinct premises of linguistic philosophy and Carnapian semantics, but also addresses the issues of institutional philosophy, social pragmatism, and legal principles as envisioned by Dworkin, among others. Wroblewski's three ideologies (bound/free/legal and rational) and Makkonen's three situations (isomorphic/semantically vague/normative gap) of judicial decision-making are further developed by means of 10 frames of legal analysis as discerned by the author. With the philosophical theories of truth
    Description / Table of Contents: Acknowledgments; Contents; List of Diagrams; List of Tables; 1 Introduction; 1.1 The Three Ideologies of Judicial Decision-Making by Jerzy Wrblewski; 1.2 The Three Situations of Legal Decision-Making by Kaarle Makkonen; 1.3 The Subject Matter of the Treatise: Legal Argumentation, or How to Construct and Read the Law in a Reasoned Manner; 1.4 The Concept of a Frame of Legal Analysis; 1.5 The Theories of Truth and Legal Analysis; 1.6 The Semantics of Law: Rudolf Carnap's Method of Extension and Intension
    Description / Table of Contents: 2 An Isomorphic Theory of Law: A Relation of Structural Similarity Between the Two Fact-Constellations Compared2.1 Kaarle Makkonen on Legal Isomorphism; 2.2 The Picture Theory of Language in Ludwig Wittgenstein's Tractatus Logico-Philosophicus, as Read in Light of Erik Stenius' Wittgenstein's Tractatus. A Critical Exposition of the Main Lines of Thought; 2.2.1 The Internal Categorial Structure and the External Configuration Structure of Reality; 2.2.2 A Legal Fact-Situation as an Analysed Fact-Situation; 2.3 The Two Requirements Placed on Legal Isomorphism
    Description / Table of Contents: 2.4 The Transition From an Isomorphic Situation to a Situation of Semantic Ambiguity2.5 Legal Isomorphism and Institutional Facts; 2.6 The Semantic Theory of Truth by Alfred Tarski; 2.7 A Critical Evaluation of the Isomorphic Theory of Law; 3 Coherence Theory of Law: Shared Congruence Among Arguments Drawn from the Institutional and Societal Sources of Law; 3.1 Truth As Coherence Among the Sentences of a Scientific Theory; 3.2 In Search for the Concept of Coherence; 3.2.1 A Quantitative Approach: ''The More/Longer/Greater (...), the More Coherent the Theory''
    Description / Table of Contents: 3.2.2 A Qualitative Approach: ''That the Law is Structured by a Coherent Set of Principles About Justice and Fairness and Procedural Due Process...''3.3 The Duhem-Quine Thesis: The Inherently Holistic and Underdetermined Character of a Scientific Theory, and Its Implications for Legal Analysis; 3.4 Towards Partial Coherence in Law; 3.5 The Concept of Coherence Redefined; 3.6 A Critical Evaluation of the Coherence Theory of Law; 4 "Between the Evident and the Irrational": The New Rhetoric and Legal Argumentation Theory; 4.1 The Varieties of Pragmatism and the Law
    Description / Table of Contents: 4.2 The Universal Audience as a Subjective Thought Construct of the Speaker by Cham Perelman4.3 The Realm of Rhetoric and the Quest for Value-Cognitivism; 4.4 The New Rhetoric and Its Alternatives; 5 Philosophical Pragmatism: Law, Judged in Light of Its Social Effects; 5.1 "What, In Short, is the Truth's Cash Value in Experiential Terms?"; 5.2 The Lure of Pragmatism and the Law; 5.3 "These Doctrines Form a System for Inducing People to Behave Efficiently..."
    Description / Table of Contents: 5.4 "Why Efficiency?" and "Is Wealth a Value?" -- A Critical Evaluation of the Economic Analysis of Law, with Brief Comments on the Marxist Theory of Law
    Note: Includes bibliographical references and indexes
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    URL: Cover
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  • 26
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789400718784
    Language: English
    Pages: Online-Ressource (VI, 254p. 2 illus, digital)
    Series Statement: Library of Ethics and Applied Philosophy 27
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Moral responsibility
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    Keywords: Philosophy (General) ; Ethics ; Philosophy of law ; medicine Philosophy ; Philosophy of mind ; Philosophy ; Philosophy (General) ; Ethics ; Philosophy of law ; medicine Philosophy ; Philosophy of mind ; Responsibility ; Free will and determinism ; Aufsatzsammlung ; Konferenzschrift 2009 ; Moralische Verantwortung
    Abstract: It is well over a decade since John Fischer and Mark Ravizza - and before them, Jay Wallace and Daniel Dennett - defended responsibility from the threat of determinism. But defending responsibility from determinism is a potentially endless and largely negative enterprise; it can go on for as long as dissenting voices remain, and although such work strengthens the theoretical foundations of these theories, it won't necessarily build anything on top of those foundations, nor will it move these theories into new territory or explain how to apply them to practical contexts. To this end, the papers
    Description / Table of Contents: Contents; Contributors; 1 Introduction; 1.1 Beyond Free Will and Determinism; References; 2 A Structured Taxonomy of Responsibility Concepts; 2.1 Introduction; 2.2 Six Concepts1; 2.3 Relations Between These Six Responsibility Concepts7; 2.3.1 Outcome Responsibility from Causal and Role Responsibility; 2.3.2 Capacity Responsibility to Causal and Role Responsibility; 2.3.3 Liability Responsibility from Outcome and Virtue Responsibility; 2.3.4 Norm Setting and Substantive Evaluations; 2.4 The Utility of the STRC; 2.4.1 Fifteen Sources of Disputes About Responsibility
    Description / Table of Contents: 2.4.2 A Procedure for Resolving Disputes About Responsibility2.5 The STRC in Action; 2.5.1 Luck Egalitarianism; 2.5.2 Law Suits; 2.6 Conclusion; References; 3 The Relation Between Forward-Looking and Backward-Looking Responsibility; 3.1 Introduction; 3.2 Notions of Responsibility; 3.3 Responsibility as a Relational Concept; 3.4 The Relation Between Forward-Looking and Backward-Looking Responsibility: A Suggestion; 3.5 Blameworthiness; 3.6 Accountability; 3.7 Conclusions; References; 4 Beyond Belief and Desire: or, How to Be Orthonomous; 4.1 Introduction
    Description / Table of Contents: 4.2 Beyond the Standard Belief-Desire Account of the Explanation of Action4.3 The Nature of Responsibility; 4.4 Implications; References; 5 Blame, Reasons and Capacities; 5.1 Introduction; 5.2 The CO Condition; 5.3 Capacities and Possible Worlds; 5.4 An Example; 5.5 Conclusion; References; 6 Please Drink Responsibly: Can the Responsibility of Intoxicated Offenders Be Justified by the Tracing Principle?; 6.1 Introduction; 6.2 Components of Criminal Liability: Elements of a Crime; 6.3 Responsibility, Liability and Defences; 6.4 Voluntary or Self-Induced Intoxication
    Description / Table of Contents: 6.5 The Fault of Intoxication6.6 What Makes Intoxication Voluntary or Self-Induced?; References; 7 The Moral Significance of Unintentional Omission: Comparing Will-Centered and Non-will-centered Accounts of Moral Responsibility; 7.1 Introduction; 7.2 Moral Blameworthiness and Unintentional Omission; 7.3 Volitionalism; 7.4 Problems with the Volitionalist's Use of the Tracing Strategy; 7.5 Choosing Between Volitionalism and Non-will-centered Approaches; 7.6 Conclusion; References; 8 Desert, Responsibility and Luck Egalitarianism; 8.1 Desert and Responsibility; 8.1.1 Desert: The Basics
    Description / Table of Contents: 8.1.2 Feinberg and Rawls8.1.3 Against the Responsibility View; 8.1.4 The Concept of Desert; 8.1.5 Conclusion; 8.2 Desert and Luck Egalitarianism; 8.2.1 How to Determine the Consequences One Is Liable For; 8.2.2 How to Derive Liability Responsibility from Outcome Responsibility; 8.2.3 Two Questions or One?; 8.2.4 Luck Egalitarianism; 8.3 Conclusion; References; 9 Communicative Revisionism; 9.1 Introduction; 9.2 Justifying Desert in Contractualist Terms; 9.3 Determinism and Theories of Punishment
    Description / Table of Contents: 9.4 Finding a Reasonable Standard for Determining the Mode and Scope of Punishment as Communication
    Note: Includes bibliographical references and index
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  • 27
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789400700376
    Language: English
    Pages: Online-Ressource , v.: digital
    Edition: Online-Ausg. Springer eBook Collection. Humanities, Social Science and Law Electronic reproduction; Available via World Wide Web
    Series Statement: Archimedes, New Studies in the History and Philosophy of Science and Technology 27
    DDC: 523.1
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    Keywords: Science History ; Philosophy (General) ; Mathematics_$xHistory ; Astronomy
    Abstract: Viewed as a flashpoint of the Scientific Revolution, early modern astronomy witnessed a virtual explosion of ideas about the nature and structure of the world. This study explores these theories in a variety of intellectual settings, challenging our view of modern science as a straightforward successor to Aristotelian natural philosophy. It shows how astronomers dealt with celestial novelties by deploying old ideas in new ways and identifying more subtle notions of cosmic rationality. Beginning with the celestial spheres of Peurbach and ending with the evolutionary implications of the new star Mira Ceti, it surveys a pivotal phase in our understanding of the universe as a place of constant change that confirmed deeper patterns of cosmic order and stability.
    Description / Table of Contents: Acknowledgements; Contents; Contributors; About the Authors; 1 Introduction; 2 The Reality of Peurbach's Orbs: Cosmological Continuity in Fifteenth and Sixteenth Century Astronomy; 3 Continuity and Change in Cosmological Ideas in Spain Between the Sixteenth and Seventeenth Centuries: The Impact of Celestial Novelties; 4 Cornelius Gemma and the New Star of 1572; 5 Johannes Kepler and David Fabricius: Their Discussion on the Nova of 1604; 6 Kepler's Copernican Campaign and the New Star of 1604; 7 From Cosmos to Confession: Kepler and the Connection Between Astronomical and Religious Truth
    Description / Table of Contents: 8 Johannes Phocylides Holwarda and the Interpretation of New Stars in the Dutch Republic9 Discovering Mira Ceti: Celestial Change and Cosmic Continuity; Index
    Note: Includes bibliographical references and index , Electronic reproduction; Available via World Wide Web
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  • 28
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 1283086115 , 9789400704497 , 9781283086110
    Language: English
    Pages: Online-Ressource , v.: digital
    Edition: Online-Ausg. Springer eBook Collection. Humanities, Social Science and Law Electronic reproduction; Available via World Wide Web
    Series Statement: Models and Modeling in Science Education 6
    DDC: 507.1
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    Keywords: Education ; Science Study and teaching
    Abstract: The process of developing models, known as modeling, allows scientists to visualize difficult concepts, explain complex phenomena and clarify intricate theories. In recent years, science educators have greatly increased their use of modeling in teaching, especially real-time dynamic modeling, which is central to a scientific investigation. Modeling in science teaching is being used in an array of fields, everything from primary sciences to tertiary chemistry to college physics, and it is sure to play an increasing role in the future of education. Models and Modeling: Cognitive Tools for Scientific Enquiry is a comprehensive introduction to the use of models and modeling in science education. It identifies and describes many different modeling tools and presents recent applications of modeling as a cognitive tool for scientific enquiry.
    Description / Table of Contents: pt. 1. Theory formation and modeling in science education -- pt. 2. Modeling and student learning in science educatin -- pt. 3. Modeling and teachers' knowledge.
    Note: Includes bibliographical references and indexes , Electronic reproduction; Available via World Wide Web
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  • 29
    ISBN: 9789400715066
    Language: English
    Pages: Online-Ressource (XXVI, 118p, digital)
    Series Statement: Law and Philosophy Library 95
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Interpretation of law in the Age of Enlightenment
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    Keywords: Philosophy (General) ; Philosophy of law ; Law Philosophy ; Law History ; Regional planning ; Political science ; Philosophy ; Philosophy (General) ; Philosophy of law ; Law Philosophy ; Law History ; Regional planning ; Political science ; Law ; Interpretation and construction ; History ; 18th century ; Judicial process ; Europe ; History ; 18th century ; Rechtsphilosophie ; Geschichte
    Abstract: This is a collaboration of leading historians of European law and philosophers of law and politics identifying and explaining the practice of interpretation of law in the 18th century. The goal: establishing the actual practice in the Age of Enlightenment, and explaining why this was the case. The ideology of the Age was that law, i.e., the will of the sovereign, can be explicitly and appropriately stated, thus making interpretation redundant. However, the reality was that in the 18th century, there was no one leading source of national law that would be the object of interpretation. Instead
    Description / Table of Contents: pt. 1. Introduction -- pt. 2. The case of France -- pt. 3. The case of Germany -- pt. 4. The nature of legal interpretation -- pt. 5. Concluding remarks.
    Note: Includes bibliographical references and indexes
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    URL: Cover
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  • 30
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 1283085321 , 9781402099045 , 9781283085328
    Language: English
    Pages: Online-Ressource , v.: digital
    Edition: Online-Ausg. Springer eBook Collection. Humanities, Social Science and Law
    Series Statement: Synthese Library, Studies in Epistemology, Logic, Methodology, and Philosophy of Science 347
    DDC: 530.1
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    Keywords: Philosophy (General) ; Metaphysics ; Science Philosophy ; Quantum theory ; Konferenzschrift ; Physik ; Wahrscheinlichkeitstheorie ; Wissenschaftstheorie
    Abstract: This volume defends a novel approach to the philosophy of physics: it is the first book devoted to a comparative study of probability, causality, and propensity, and their various interrelations, within the context of contemporary physics -- particularly quantum and statistical physics. The philosophical debates and distinctions are firmly grounded upon examples from actual physics, thus exemplifying a robustly empiricist approach. The essays, by both prominent scholars in the field and promising young researchers, constitute a pioneer effort in bringing out the connections between probabilistic, causal and dispositional aspects of the quantum domain. The book will appeal to specialists in philosophy and foundations of physics, philosophy of science in general, metaphysics, ontology of physics theories, and philosophy of probability.
    Description / Table of Contents: Preface; Contents; Contributors; 1 Four Theses on Probabilities, Causes, Propensities; 1.1 Overview of the Book; 1.2 Probabilities; 1.3 Causes; 1.4 Propensities; 1.5 Transition Versus Conditional Probabilities; 1.6 Propensity as Probability; 1.7 Propensity as Dispositional Property; 1.8 Causal and Dispositional Presuppositions in Physics; References; Part I Probabilities; 2 Probability and Time Symmetry in Classical Markov Processes; 3 Probability Assignments and the Principle of Indifference. An Examination of Two Eliminative Strategies
    Description / Table of Contents: 4 Why Typicality Does Not Explain the Approach to EquilibriumPart II Causes; 5 From Metaphysics to Physics and Back: the Example of Causation; 6 On Explanation in Retro-causal Interpretations of Quantum Mechanics; 7 Causal Completeness in General Probability Theories; 8 Causal Markov, Robustness and the Quantum Correlations; Part III Propensities; 9 Do Dispositions and Propensities Have a Role in the Ontology of Quantum Mechanics? Some Critical Remarks; 10 Is the Quantum World Composed of Propensitons?; 11 Derivative Dispositions and Multiple Generative Levels; Name Index; Subject Index;
    Note: Description based upon print version of record
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  • 31
    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
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    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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  • 32
    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
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    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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  • 33
    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
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    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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  • 34
    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
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    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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  • 35
    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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  • 36
    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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  • 37
    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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  • 38
    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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  • 39
    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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  • 40
    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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  • 41
    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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  • 42
    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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  • 43
    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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  • 44
    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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  • 45
    ISBN: 9789264117884
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Luxembourg 2011 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    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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  • 46
    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
    Library Location Call Number Volume/Issue/Year Availability
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  • 47
    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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  • 48
    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
    Library Location Call Number Volume/Issue/Year Availability
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  • 49
    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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  • 50
    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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  • 51
    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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  • 52
    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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  • 53
    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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  • 54
    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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  • 55
    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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  • 56
    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
    Library Location Call Number Volume/Issue/Year Availability
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  • 57
    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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  • 58
    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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  • 59
    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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  • 60
    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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  • 61
    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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  • 62
    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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  • 63
    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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  • 64
    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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  • 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: 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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  • 68
    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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  • 69
    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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  • 70
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789048187744
    Language: English
    Pages: Online-Ressource (500p, digital)
    Series Statement: Ius Gentium: Comparative Perspectives on Law and Justice 4
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Moens, Gabriël, 1948 - Commercial law of the European Union
    RVK:
    RVK:
    Keywords: Commercial law ; Comparative law ; Public law ; Law ; Commercial law ; Comparative law ; Law ; Public law ; Europäische Union ; Mitgliedsstaaten ; Handelsrecht ; Rechtsvergleich
    Abstract: The volume of European Union legal acts relating to commercial law is staggering. This book provides a clear and concise overview of the vast bulk of European Union business law, giving extensive coverage to both legislation and the decisions of the Court of Justice. The text is fully up to date in the light of the Treaty of Lisbon. The book approaches European Union business law from the perspective of non-Member common law nations such as the United States, Australia and Canada. An Appendix contains model problem questions. Each chapter contains extensive references to other books, articles
    Description / Table of Contents: Foreword; Preface; Acknowledgements; Contents; Abbreviations; Table of Cases; Table of EU Founding Treaties; Table of International Agreements; Table of Legislation; 1 The Political Institutions of the European Union; [1.05] Introduction; [1.10] Outline of This Chapter; [1.15] Basic Policies of the European Union; [1.20] Development of the European Union; [1.25] Single European Act; [1.30] Maastricht Treaty; [1.35] Treaty of Amsterdam; [1.40] Charter of Fundamental Rights; [1.45] Treaty of Nice; [1.50] European Constitution; [1.55] Treaty of Lisbon
    Description / Table of Contents: [1.60] Relations Between the EU and the United States[1.65] Relations Between the EU and Australia; [1.70] Relations Between the EU and Canada; [1.75] Relations Between the EU and New Zealand; [1.80] Relations Between the EU and South Africa; [1.81] Relations Between the EU and Other Common Law Jurisdictions; [1.85] Political Institutions of the European Union; [1.90] Commission; [1.95] Council; [1.100] Parliament; [1.105] European Council; [1.110] EU Courts; [1.115] European Central Bank; [1.120] EU Committees; [1.125] Other Officials
    Description / Table of Contents: [1.130] Distribution of Powers Between the EU and the Member States[1.135] Subsidiarity; [1.140] Proportionality; [1.145] Cooperation Between and Secession of MemberStates; [1.150] EU Legislation; [1.155] Public Availability of EU Legal Acts; [1.160] Conclusion; Further Reading; 2 Free Movement of Goods; [2.05] Introduction; [2.10] Customs Union; [2.15] Common Customs Tariff; [2.20] Rules of Origin; [2.25] Added Value; [2.30] Elimination of Quantitative Restrictions Between Member States; [2.35] Measures with an Equivalent Effect; [2.40] Import Authorisation
    Description / Table of Contents: [2.45] Production Quotas[2.50] Transport Restrictions; [2.55] Maximum Prices; [2.60] Packaging, Labeling and Product Description Rules; [2.65] Indications of Origin; [2.70] Advertising Restrictions; [2.75] Prohibition of Prize Competitions; [2.80] Censorship Classification; [2.85] Sunday Closing Laws; [2.90] Creation of Individual Rights; [2.95] Arts 120 and 121 TFEU; [2.100] Treaty Exceptions to Art 34 TFEU; [2.105] Rule of Reason; [2.110] Permissible Grounds for Limitation of Free Movement of Goods; [2.115] Restriction of Selling Arrangements; [2.120] Necessity Principle
    Description / Table of Contents: [2.125] Proportionality[2.130] Private Action Threatening Interstate Trade; [2.135] Harmonisation; [2.140] Technical Standards; [2.145] Mutual Acceptance of Goods; [2.150] European Economic Area (EEA) Agreement; [2.155] Conclusion; Further Reading; 3 Free Movement of Persons and Services; [3.05] Introduction; [3.10] Freedom of Movement for Workers; [3.15] Application of Art 45 TFEU; [3.20] Concept of ``Worker'' in Art 45 TFEU; [3.25] ``Worker'' Is Defined in EU Law Not National Law; [3.30] Workers with Low Incomes; [3.35] Right of Residence
    Description / Table of Contents: [3.40] Discrimination Based on Nationality of Worker
    Note: Includes bibliographical references and index
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 71
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789048137497
    Language: English
    Pages: Online-Ressource (X, 210p, digital)
    Series Statement: Ius Gentium: Comparative Perspectives on Law and Justice 3
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. The rule of law in comparative perspective
    RVK:
    Keywords: Philosophy of law ; Comparative law ; Constitutional law ; Law ; Law ; Philosophy of law ; Comparative law ; Constitutional law ; Aufsatzsammlung ; Rechtsstaat ; Rechtsvergleich
    Abstract: This volume compares the different conceptions of the rule of law that have developed in different legal cultures. It describes the social purposes and practical applications of the rule of law and how it might be improved in the varied circumstances.
    Abstract: This new volume on The Rule of Law in Comparative Perspective compares the different conceptions of the rule of law that have developed in different legal cultures. Lawyers and legal scholars from various legal systems describe the social purposes and practical applications of the rule of law, and how it might be improved in the varied circumstances of their own courts and politics. This book will be of interest to lawyers, judges, public officials, and to all those wishing to improve the fundamental structures of their own legal systems, by bringing equal justice to every person subject to the power of the state. TOC:1. An Introduction to the Rule of Law in Comparative Perspective, Mortimer Sellers.- 2. The Rule of Law in Ancient Greek Thought, Fred D. Miller, Jr.- 3. The Liberal State and Criminal Law Reform in Spain, Aniceto Masferrer.- 4. Some Realism about Legal Certainty in the Globalization of the Rule of Law, James R. Maxeiner.- 5. Is Goal-Based Regulation Consistent with the Rule of Law? S.J.A. ter Borg, W.S.R. Stoter.- 6. Reflections on Shakespeare and the Rule of Law, Robert W. Peterson.- 7. America`s Constitutional Rule of Law: Structure and Symbol, Not Substance and Rights, Robin Charlow.- 8. Constitutions without Constitutionalism: The Failure of Constitutionalism in Brazil, Augusto Zimmermann.- 9. Rule of Law, Power Distribution, and the Problem of Faction in Conflict Interventions, Daniel Levine.- 10. The Rule of Law in Transitional Justice: The Fujimori Trial in Peru, Lisa J. Laplante.- 11. The Interaction of Customary Law with the Modern Rule of Law in Albania and Kosova, Genc Trnavci.- 12. Dualism, Domestic Courts, and the Rule of International Law, Fiona de Londras
    Description / Table of Contents: Preface; Contents; Contributors; 1 An Introduction to the Rule of Law in Comparative Perspective; 2 The Rule of Law in Ancient Greek Thought; 3 The Liberal State and Criminal Law Reform in Spain; 4 Some Realism About Legal Certainty in the Globalization of the Rule of Law; 5 Is Goal-Based Regulation Consistent with the Rule of Law?; 6 Reflections on Shakespeare and the Rule of Law; 7 Americas Constitutional Rule of Law: Structure and Symbol; 8 Constitutions Without Constitutionalism: The Failure of Constitutionalism in Brazil
    Description / Table of Contents: 9 Rule of Law, Power Distribution, and the Problem of Faction in Conflict Interventions10 The Rule of Law in Transitional Justice: The Fujimori Trial in Peru; 11 The Interaction of Customary Law with the Modern Rule of Law in Albania and Kosova; 12 Dualism, Domestic Courts, and the Rule of International Law; Index
    Note: Includes bibliographical references and index
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 72
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789048132850
    Language: English
    Pages: Online-Ressource (xv, 165 p, digital)
    Series Statement: Library of Ethics and Applied Philosophy 22
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Tännsjö, Torbjörn, 1946 - From reasons to norms
    RVK:
    RVK:
    Keywords: Philosophy (General) ; Ethics ; Philosophy ; Philosophy (General) ; Ethics ; Normativity (Ethics) ; Moralischer Realismus ; Praktische Vernunft ; Ethik ; Moralischer Realismus ; Praktische Vernunft ; Ethik
    Abstract: This book originated from a discussion between the author, Derek Parfit and Wlodek Rabinowicz, and further developed in correspondence and intense discussions with Wlodek Rabinowics and John Broome. The author disputes the recent trend in metaethics that focuses on reasons rather than norms. The reader is invited to take a new look at the traditional metaethical questions of moral semantics, ontology, and epistemology. The author mainly concerns himself with particular aspects of these problems: Which are the problems of morality? Are there many different moral questions, or, do they all, in the final analysis, reduce to one? The bold claim made in this book is that there is just one: What ought to be done? Moreover, there is just one source of normativity, just one kind of 'ought'-question, which lends itself to an objectively correct and authoritative answer.
    Note: Includes bibliographical references and index
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 73
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9781402066078
    Language: English
    Pages: Online-Ressource (XIV, 274 p, digital)
    Series Statement: Law and Philosophy Library 90
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. La Torre, Massimo, 1956 - Law as institution
    RVK:
    Keywords: Philosophy (General) ; Philosophy of law ; Political science Philosophy ; Philosophy ; Philosophy (General) ; Philosophy of law ; Political science Philosophy ; Recht ; Ethik ; Konstitutionalismus ; Naturrecht ; Rechtspositivismus ; Recht ; Ethik ; Konstitutionalismus ; Naturrecht ; Rechtspositivismus
    Note: Includes index
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 74
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9789048130252
    Language: English
    Pages: Online-Ressource (XXXII, 348p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Assisting victims of terrorism
    RVK:
    Keywords: Criminal Law ; Comparative law ; Public law ; Humanities ; Law ; Law ; Criminal Law ; Comparative law ; Public law ; Humanities ; Law Psychological aspects ; Terrorismus ; Opfer ; Entschädigung ; Aufsatzsammlung ; Terrorismus ; Verbrechensopfer ; Entschädigung
    Abstract: The large-scale terrorist attacks on 9/11 resulted in more attention being devoted to victims of terrorist acts. Discussions took place on how their needs could be best accommodated. The Madrid bombings in March 2004 gave further impetus to this process. This development is also part of a recent trend towards general victim of crime policies that branch out into specialized policies devised to meet the needs of particular groups of victims such as victims of trafficking, victims of sexual violence and abuse or victims of traffic accidents. However, although a movement of national and international solidarity relating to addressing the needs of victims of terrorism has developed, political consensus is still fragile. This book provides a thorough analysis of the specific needs of victims of terrorism (using both legal and psycho-social studies), compared to victims of other forms of crime. The study combines different disciplines, enabling to combine the different perspectives leading to synergy in the analysis of the legal and psycho-social needs of victims of terrorism. Furthermore the appropriateness of restorative justice practices in the context of terrorism is included and provides challenging new insights.
    Description / Table of Contents: Letschert_Frontmatter.pdf; Letschert_Ch01.pdf; Letschert_Ch02.pdf; Letschert_Ch03.pdf; Letschert_Ch04.pdf; Letschert_Ch05.pdf; Letschert_Ch06.pdf; Letschert_Ch07.pdf; Letschert_Backmatter.pdf;
    Note: Includes bibliographical references and index
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 75
    ISBN: 9789048190027
    Language: English
    Pages: Online-Ressource (digital)
    Series Statement: Ius Gentium: Comparative Perspectives on Law and Justice 5
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Schyff, Gerhard van der, 1977 - Judicial review of legislation
    RVK:
    Keywords: Philosophy (General) ; Philosophy of law ; Comparative law ; Public law ; Philosophy ; Philosophy (General) ; Philosophy of law ; Comparative law ; Public law ; Niederlande ; Großbritannien ; Südafrika ; Rechtsetzung ; Rechtsphilosophie ; Rechtsvergleich
    Abstract: Constitutionalism is the permanent quest to control state power, of which the judicial review of legislation is a prime example. Although the judicial review of legislation is increasingly common in modern societies, it is not a finished project. This device still raises questions as to whether judicial review is justified, and how it may be structured. Yet, judicial review's justification and its scope are seldom addressed in the same study, thereby making for an inconvenient divorce of these two related avenues of study. To narrow the divide, the object of this work is quite straightforward. Namely, is the idea of judicial review defensible, and what influences its design and scope? This book addresses these matters by comparing the judicial review of legislation in the United Kingdom (the Human Rights Act of 1998), the Netherlands (the Halsema Proposal of 2002) and the Constitution of South Africa of 1996. These systems present valuable material to study the issues raised by judicial review. The Netherlands is of particular interest as its Constitution still prohibits the constitutional review of acts of parliament, while allowing treaty review of such acts. The Halsema Proposal wants to even out this difference by allowing the courts also to apply constitutional norms to legislation and not only to international norms. The Human Rights Act and the South African Constitution also present interesting questions that will make their study worthwhile. One can think of the issue of dialogue between the legislature and the judiciary. This topic enjoys increased attention in the United Kingdom but is somewhat under explored in South African thought on judicial review. These and similar issues are studied in each of the three systems, to not only gain a better understanding of the systems as such, but also of judicial review in general.
    Description / Table of Contents: Foreword; Acknowledgement; Contents; 1 Setting the Scene; 2 Three Systems of Judicial Review; 3 Judicial Review and Democracy; 4 Fora of Review; 5 Modalities of Review; 6 Content of Review; 7 Consequences of Review; 8 Constitutionalism Personified; Bibliography; Index;
    Note: Includes bibliographical references and index
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 76
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9781402052712
    Language: English
    Pages: Online-Ressource , v.: digital
    Edition: Online-Ausg. Springer eBook Collection. Humanities, Social Science and Law Electronic reproduction; Available via World Wide Web
    Series Statement: Contemporary Trends and Issues in Science Education 38
    DDC: 507.1
    RVK:
    Keywords: Education ; Science Study and teaching ; Physikunterricht
    Abstract: In the science classroom, there are some ideas that are as difficult for young students to grasp as they are for teachers to explain. Forces, electricity, light, and basic astronomy are all examples of conceptual domains that come into this category. How should a teacher teach them? The authors of this monograph reject the traditional separation of subject and pedagogic knowledge. They believe that to develop effective teaching for meaningful learning in science, we must identify how teachers themselves interpret difficult ideas in science and, in particular, what supports their own learning in coming to a professional understanding of how to teach science concepts to young children. To do so, they analyzed trainee and practising teachers' responses to engaging with difficult ideas when learning science in higher education settings. The text demonstrates how professional insight emerges as teachers identify the elements that supported their understanding during their own learning. In this paradigm, professional awareness derives from the practitioner interrogating their own learning and identifying implications for their teaching of science. The book draws on a significant body of critically analysed empirical evidence collated and documented over a five-year period involving large numbers of trainee and practising teachers. It concludes that it is essential to 'problematize' subject knowledge, both for learner and teacher. The book's theoretical perspective draws on the field of cognitive psychology in learning. In particular, the role of metacognition and cognitive conflict in learning are examined and subsequently applied in a range of contexts. The work offers a unique and refreshing approach in addressing the important professional dimension of supporting teacher understanding of pedagogy and critically examines assumptions in contemporary debates about constructivism in science education.
    Description / Table of Contents: 138516_1_En_BookFrontmatter_OnlinePDF; 138516_1_En_1_Chapter_OnlinePDF; 138516_1_En_2_Chapter_OnlinePDF; 138516_1_En_3_Chapter_OnlinePDF; 138516_1_En_4_Chapter_OnlinePDF; 138516_1_En_5_Chapter_OnlinePDF; 138516_1_En_6_Chapter_OnlinePDF; 138516_1_En_7_Chapter_OnlinePDF; 138516_1_En_BookBackmatter_OnlinePDF;
    Note: Includes bibliographical references and index , Electronic reproduction; Available via World Wide Web
    URL: Volltext  (lizenzpflichtig)
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264076907
    Language: English
    Pages: Online-Ressource (242 p.)
    Parallel Title: Erscheint auch als
    Parallel Title: Parallelausg. Les dépenses fiscales dans les pays de l'OCDE
    Parallel Title: Erscheint auch als OECD Tax expenditures in OECD countries
    RVK:
    RVK:
    Keywords: Steuervergünstigung ; OECD-Staaten ; Tax expenditures OECD countries ; Governance ; Taxation ; OECD ; Mitgliedsstaaten ; Steuervergünstigung ; Steuerbefreiung ; Steuerpolitik ; Effizienz
    Abstract: In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.
    Note: Franz. Ausg. u.d.T.: Les dépenses fiscales dans les pays de l'OCDE
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  • 78
    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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  • 79
    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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  • 80
    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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  • 81
    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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  • 82
    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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  • 83
    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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  • 84
    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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  • 85
    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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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264024748
    Language: English
    Pages: Online-Ressource (147 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.18
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation of SMEs
    RVK:
    RVK:
    Keywords: KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Steuerrecht ; Klein- und Mittelbetrieb ; OECD
    Abstract: This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.
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  • 87
    Online Resource
    Online Resource
    Dordrecht : Springer Science+Business Media B.V
    ISBN: 9781402067648
    Language: English
    Pages: Online-Ressource , v.: digital
    Edition: Online-Ausg. 2008 Springer eBook Collection. Humanities, Social Science and Law
    Series Statement: International Library of Ethics, Law, and the New Medicine 39
    Series Statement: International library of ethics, law, and the new medicine
    Parallel Title: Erscheint auch als The contingent nature of life
    DDC: 174.957
    RVK:
    RVK:
    Keywords: Ethics ; medicine Regional planning ; Medical ethics ; Public health laws ; Philosophy (General) ; Regional planning ; Bioethics ; Life ; Konferenzschrift 2001 ; Lebensphilosophie ; Leiblichkeit ; Kontingenz ; Bioethik
    URL: Volltext  (lizenzpflichtig)
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264027411
    Language: English
    Pages: Online-Ressource (94 p.) , ill.
    Parallel Title: Parallelausg. Corruption ; Glossaire des normes pénales internationales
    RVK:
    Keywords: Governance
    Abstract: This Glossary explains the key elements required to classify corruption as a criminal act, according to three major international conventions: (1) the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions; (2) the Council of Europe’s Criminal Law Convention on Corruption; and (3) the United Nation’s Convention against Corruption. The Glossary examines and elaborates on the requirements of the conventions and explains how they can be effectively introduced into the national legislation. The Glossary is also a practical tool for monitoring country compliance with the international anti-corruption conventions, as well as raising awareness of these conventions.
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  • 89
    ISBN: 9789264042032
    Language: English
    Pages: Online-Ressource (308 p.) , ill.
    Parallel Title: Druckausg. International investment law
    Parallel Title: Erscheint auch als Understanding concepts and tracking innovations
    RVK:
    Keywords: Internationales Investitionsrecht ; Finance and Investment ; Auslandsinvestition ; Internationales Wirtschaftsrecht
    Abstract: International investment agreements set ground rules for how host governments treat foreign investors. This companion volume to International Investment Perspectives provides an unparalleled source of information on four key issues: the definition of investor and investment; the interpretation of umbrella clauses in investment agreements; coverage of environmental, labour and anti-corruption issues; and the interaction between investment and services chapters in selected regional trade agreements.
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  • 90
    ISBN: 9789264031739
    Language: English
    Pages: Online-Ressource (118 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Soutien à l'agriculture, valeur des actifs fonciers et ajustement sectoriel ; Conséquences pour la réforme
    Parallel Title: Parallelausg. Soutien à l'agriculture, valeur des actifs fonciers et ajustement sectoriel : Conséquences pour la réforme
    Parallel Title: Erscheint auch als Huang, Hsin Agricultural support, farm land values and sectoral adjustement
    RVK:
    RVK:
    Keywords: Agrarsubvention ; Agrarboden ; Bodenpreis ; OECD-Staaten ; Agricultural subsidies ; Agriculture Economic aspects ; Land tenure Government policy ; Land use Planning ; Agriculture and Food ; Landwirtschaft ; Subvention ; Wirkung ; Vermögensentwicklung ; Strukturanpassung
    Abstract: Governments intervene in the agricultural sector through policies that both support and shape agricultural production. This leads to two important outcomes. First, agriculture specific programmes intended to increase the welfare of farmers can become capitalised into asset values. Second, many policies, in particular regulatory ones, reduce asset mobility, resulting in reduced economic efficiency due a sub-optimal allocation of resources. This study focuses on the capitalisation of government support into land rents and prices. It assesses the consequences of inflated asset values, and suggests lessons for future policy making.
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264039803
    Language: English
    Pages: Online-Ressource (142 p)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Specialised Anti-Corruption Institutions; Review of Models (Russian version)
    Parallel Title: Parallelausg. Specialised Anti-Corruption Institutions; Review of Models (Ukrainian version)
    Parallel Title: Erscheint auch als Specialised anti-corruption institutions
    DDC: 364.1323
    RVK:
    Keywords: Korruption ; Osteuropa ; Zentralasien ; Governance ; Osteuropa ; Zentralasien ; Korruption
    Abstract: International anti-corruption treaties, including the UN Convention against Corruption, require member states to establish two types of anti-corruption institutions – one to prevent corruption and the other to combat corruption through law enforcement. The treaties also establish standards for such anti-corruption institutions – they should be independent, specialised and have sufficient resources to meet their challenging tasks. This book analyses the main functions of prevention and combating corruption and discusses practical ways to ensure the independence, specialisation and resources of anti-corruption bodies. The book further studies the different forms of specialisation which exist in different countries and describes 14 anti-corruption agencies from around the world, including preventive, law-enforcement and combined or multipurpose agencies. Analysis of key factors which can lead anti-corruption bodies to success or failure, together with a rich body of country specific information, practical facts and contact details will make this book a useful tool for those policy-makers who seek to strengthen anti-corruption institutions in their countries.
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264029712
    Language: English
    Pages: 1 Online-Ressource
    DDC: 305.26
    RVK:
    RVK:
    Keywords: Gesellschaft ; Politik ; Older people Government policy ; Older people Services for ; Population aging Government policy ; Population aging Social aspects ; Retirement ; Bevölkerungsentwicklung ; Öffentlicher Sektor ; Alternde Bevölkerung ; Arbeitnehmer ; Verwaltung ; OECD countries Officials and employees ; Retirement ; Öffentlicher Sektor ; Arbeitnehmer ; Alternde Bevölkerung ; Verwaltung ; Bevölkerungsentwicklung
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264037960
    Language: English
    Pages: Online-Ressource (219 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Structural change in fisheries
    DDC: 338.3727
    RVK:
    Keywords: Fischwirtschaft ; Fischereipolitik ; OECD-Staaten ; Employment ; Agriculture and Food ; Social Issues/Migration/Health ; Konferenzschrift ; OECD ; Fischereipolitik ; Fischwirtschaft ; Fischerei ; Sozialer Wandel
    Abstract: Declining fish stocks and expanding fishing fleets have combined with growing competition from aquaculture to put increased pressure on the fishing sector to adjust the size and nature of its operations in many countries. In some fishing communities, almost sixty percent of jobs are linked to fishing and in many coastal areas there are few alternative employment opportunities for fishers. This conference proceedings analyses the social issues and policy challenges that arise from fisheries adjustment policies, and how OECD member countries are meeting those challenges.
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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264038332
    Language: English
    Pages: Online-Ressource (280 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Asian insolvency systems
    RVK:
    Keywords: Insolvenz ; Asien ; Finance and Investment ; Governance ; Aufsatzsammlung ; Asien ; Insolvenzrecht
    Abstract: As Asian markets are now increasingly integrated in the world economy their domestic insolvency systems need to meet the expectations of international investors and lenders. Many Asian jurisdictions are responding by reforming insolvency laws, introducing new procedures and strengthening institutions, but others are much less active. This conference proceedings includes papers showing how far various Asian countries have come in building effective and predictable insolvency systems and shows to what extent their systems provide confidence to investors and lenders.
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  • 95
    ISBN: 9789264026261
    Language: English
    Pages: Online-Ressource (150 p.)
    Series Statement: Legal Affairs
    Parallel Title: Buchausg. u.d.T. Indemnification of damage in the event of a nuclear accident
    RVK:
    Keywords: Nukleare Sicherheit ; OECD-Staaten ; Nuclear Energy ; Slovak Republic ; Konferenzschrift ; Konferenzschrift 2005 ; Kerntechnischer Unfall ; Entschädigung
    Abstract: These workshop proceedings assess the third party liability and compensation mechanisms that would be implemented by participating countries in the event of a nuclear accident taking place within or near their borders. To do so, two fictitious accident scenarios were developed: one involving a fire in a nuclear installation located in the Slovak Republic and resulting in the release of significant amounts of radioactive materials off-site, and the other a fire on board a ship transporting enriched uranium hexafluoride along the Danube River. The first scenario was designed to involve the greatest possible number of countries, with the second being restricted to countries with a geographical proximity to the Danube. These proceedings contain the papers presented at the workshop, as well as reports on the discussion sessions held.
    URL: Volltext  (Inhaltsverzeichnis)
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264029507
    Language: English
    Pages: Online-Ressource (168 p.)
    Series Statement: OECD Tax Policy Studies no.14
    Parallel Title: Parallelausg. L'imposition des gains en capital des personnes physiques ; Enjeux et méthodes
    Parallel Title: Erscheint auch als Taxation of capital gains of individuals
    RVK:
    RVK:
    RVK:
    Keywords: Wertzuwachssteuer ; OECD-Staaten ; Taxation ; OECD ; Steuerpolitik ; Kapitalertragsteuer
    Abstract: This book investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. Perspectives on these are reported for 20 OECD countries. Descriptive information on aspects of capital tax rules for gains on domestic assets of resident investors are presented in summary tables covering all OECD countries.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264022102
    Language: English
    Pages: Online-Ressource (169 p.)
    Series Statement: The Development Dimension
    Parallel Title: Erscheint auch als Integrating human rights into development
    RVK:
    RVK:
    RVK:
    Keywords: Entwicklungsorganisation ; Entwicklungshilfe ; Bilateralität ; Menschenrecht ; Menschenrechtspolitik ; Schutz ; Governance ; Development ; Industriestaaten ; Entwicklungsländer ; Entwicklungshilfe ; Entwicklungspolitik ; Menschenrechtspolitik ; Entwicklungshilfe ; Menschenrecht
    Abstract: This book enhances understanding and consensus on why and how we need to work more strategically and coherently on the integration of human rights and development. It reviews the approaches of different donor agencies and their rationales for working on human rights, and identifies the current practice in this field. It illustrates how aid agencies are working on human rights issues at the programming level, and it draws together lessons that form the core of the current evidence around the added value of human rights for development. Lastly, it addresses both new opportunities and conceptual and practical challenges to human rights within the evolving development partnerships between donors and partner countries, as well as in relation to the Paris Declaration on Aid Effectiveness as a new reference point of the international aid system. By giving numerous examples of practical approaches, this publication shows that there are various ways for donor agencies to take human rights more systematically into account – in accordance with their respective mandates, modes of engagement and comparative advantage.
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  • 98
    ISBN: 9264022015
    Language: English
    Pages: Online-Ressource
    Series Statement: The Development Dimension
    Series Statement: The development dimension
    Parallel Title: Druckausg. u.d.T. Trade, agriculture and development
    Parallel Title: Erscheint auch als Trade, agriculture and development
    DDC: 338.18
    RVK:
    Keywords: Agraraußenhandel ; Außenwirtschaftspolitik ; Entwicklung ; Globalisierung ; Welt ; Konferenzschrift ; Entwicklungsländer ; OECD ; Entwicklungspolitik ; Welthandel ; Liberalisierung ; Agrarhandel
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264029508
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Tax Policy Studies no.14
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Clark, W. Steven; Taxation of capital gains of individuals
    Parallel Title: Franz. Ausg. u.d.T. Limposition des gains en capital des personnes physiques
    Parallel Title: Parallelausg. L'imposition des gains en capital des personnes physiques : Enjeux et méthodes
    Parallel Title: Erscheint auch als Taxation of capital gains of individuals
    RVK:
    RVK:
    RVK:
    Keywords: Wertzuwachssteuer ; OECD-Staaten ; OECD ; Steuerpolitik ; Kapitalertragsteuer
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  • 100
    ISBN: 9264022104
    Language: English
    Pages: Online-Ressource
    Series Statement: The development dimension
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Integrating human rights into development
    Parallel Title: Franz. Ausg. u.d.T. Intégration des droits de l'homme dans le développement
    Parallel Title: Erscheint auch als Integrating human rights into development
    RVK:
    RVK:
    RVK:
    Keywords: Entwicklungsorganisation ; Entwicklungshilfe ; Bilateralität ; Menschenrecht ; Menschenrechtspolitik ; Schutz ; Industriestaaten ; Entwicklungsländer ; Entwicklungshilfe ; Entwicklungspolitik ; Menschenrechtspolitik ; Entwicklungshilfe ; Menschenrecht
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