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  • MPI Ethno. Forsch.  (61)
  • 2010-2014  (60)
  • 1990-1994  (4)
  • 1980-1984  (3)
  • 1945-1949
  • 2011  (60)
  • 1983  (3)
  • Paris : OECD Publishing  (38)
  • Cambridge [u.a.] : Cambridge Univ. Press  (18)
  • Berlin : Lit-Verl.
  • München : Beck
  • Washington, D.C : World Bank
  • Law  (55)
  • Geography  (6)
Material
Language
Years
Year
  • 1
    Language: English
    RVK:
    Keywords: Science History ; China ; Technology History ; China ; China Civilization ; History ; Science and civilization ; Intellectual life ; China ; Naturwissenschaften ; Kultur ; Geschichte
    Note: Gekürzte Ausg. u.d.T.: Ronan, Colin: The shorter science and civilization in China
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  • 2
    Journal/Serial
    Journal/Serial
    Cambridge [u.a.] : Cambridge Univ. Press | London : Congress | London : School | Oxford : Oxford Univ. Press ; Nr. 1.1960 -
    ISSN: 0305-7410 , 0009-4439 , 1468-2648 , 1468-2648
    Language: English
    Dates of Publication: Nr. 1.1960 -
    Parallel Title: Erscheint auch als The China quarterly
    Former Title: 50th anniversary report
    DDC: 890
    RVK:
    Keywords: Länderbericht ; China ; Zeitschrift ; China ; Geschichte 1900- ; Zeitschrift ; Politik ; Wirtschaft
    Note: Einzelne H. als Special issue bez , Repr.: New York, NY : Johnson , Beteil. Körp. anfangs: Congress for Cultural Freedom; später: Contemporary China Institute of the School of Oriental and African Studies, London University
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  • 3
    Journal/Serial
    Journal/Serial
    Berlin : Lit-Verl. | Münster ; 1.1991 - 23.2013; damit Ersch. eingest
    ISSN: 0941-6218
    Language: German
    Pages: 24 cm
    Dates of Publication: 1.1991 - 23.2013; damit Ersch. eingest
    DDC: 900
    RVK:
    Keywords: World history Periodicals ; Asia Periodicals History ; Zeitschrift ; Außereuropäische Länder ; Geschichte ; Naher Osten ; Geschichte
    Note: Ersch. jährl.
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  • 4
    Journal/Serial
    Journal/Serial
    Berlin : Lit-Verl. | Münster ; 1.1991 - 23.2013; damit Ersch. eingest
    Show associated volumes/articles
    ISSN: 0941-6218
    Language: German
    Pages: 24 cm
    Dates of Publication: 1.1991 - 23.2013; damit Ersch. eingest
    DDC: 900
    RVK:
    Keywords: World history Periodicals ; Asia Periodicals History ; Zeitschrift ; Außereuropäische Länder ; Geschichte ; Naher Osten ; Geschichte
    Note: Ersch. jährl.
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  • 5
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521872812 , 0521694418 , 9780521872812 , 9780521694414
    Language: English
    Pages: XVI, 287 S. , graph. Darst.
    Edition: 1. publ.
    Series Statement: Cambridge studies in comparative politics
    DDC: 331.01/1
    RVK:
    Keywords: Arbeitsrecht ; Arbeitnehmerschutz ; Auslandsinvestition ; Multinationales Unternehmen ; Internationale Produktion ; Internationale Arbeitsteilung ; Entwicklungsländer ; Employee rights ; Investments, Foreign ; International business enterprises ; Entwicklungsländer ; Multinationales Unternehmen ; Humanisierung der Arbeit ; Arbeitsbedingungen ; Internationales Arbeitsrecht ; Costa Rica ; Multinationales Unternehmen ; Arbeitsbedingungen ; Internationales Arbeitsrecht ; Entwicklungsländer ; Arbeitsrecht ; Internationale Produktion ; Multinationales Unternehmen
    Description / Table of Contents: Machine generated contents note: 1. Working in the global economy; 2. Producing globally; 3. Inside and out: the determinants of labor rights; 4. Conceptualizing workers' rights; 5. The overall picture: economic globalization and workers' rights; 6. Varieties of capitalists? The diversity of multinational production; 7. Labor rights, economic development, and domestic politics: a case study; 8. Conclusions and issues for the future.
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  • 6
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 1107010721 , 9781107682153 , 9781107010727
    Language: English
    Pages: XXV, 487 S.
    Series Statement: Cambridge studies in international and comparative law
    Parallel Title: Erscheint auch als Aust, Helmut Philipp, 1980 - Complicity and the law of state responsibility
    DDC: 342.08/8
    RVK:
    Keywords: United Nations ; International criminal law ; Accomplices (International law) ; Government liability (International law) ; Vereinte Nationen International Law Commission ; Politische Verantwortung ; Staatshaftung ; Völkerrecht ; Internationales Strafrecht ; Staat ; Politische Verantwortung ; Mitverantwortung ; Verantwortlichkeit ; Völkerstrafrecht
    Abstract: A timely analysis of State complicity in international law, which takes an innovative rule-of-law perspective.
    Abstract: This systematic analysis of State complicity in international law focuses on the rules of State responsibility. Combining a theoretical perspective on complicity based on the concept of the international rule of law with a thorough analysis of international practice, Helmut Philip Aust establishes what forms of support for wrongful conduct entail responsibility of complicit States and sheds light on the consequences of complicity in terms of reparation and implementation. Furthermore, he highlights how international law provides for varying degrees of responsibility in cases of complicity, depending on whether peremptory norms have been violated or special subject areas such as the law of collective security are involved. The book shows that the concept of State complicity is firmly grounded in international law, and that the international rule of law may serve as a conceptual paradigm for today's international legal order.
    Description / Table of Contents: 1. Introduction; 2. Complicity between bilateralism and community interest; 3. Complicity and the international rule of law; 4. Complicity in customary international law; 5. The concept of complicity in Article 16 ASR; 6. The consequences of complicity; 7. Complicity and aggravated responsibility; 8. A network of rules on complicity; 9. Concluding observations.
    Note: Literaturverz. S. 429 - 474
    URL: Cover
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  • 7
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 9780521746533 , 9780521763110
    Language: English
    Pages: XIV, 360 S. , graph. Darst.
    Series Statement: Law in context
    RVK:
    Keywords: Sex discrimination in employment Law and legislation ; Sex discrimination against women Law and legislation ; Women Legal status, laws, etc ; Weltmarkt ; Weltwirtschaft ; Geschlechterforschung ; Feministische Rechtswissenschaft
    Abstract: Introduction : living in a global north consumer society : a contextual vignette -- Constructing relationships in a global economy -- Globalising feminist legal theory -- State, market and family in a global north consumer society -- Gender justice in Africa : politics of culture or culture of economics? -- From anonymity to attribution : producing food in a global value chain -- Constructing body work -- Global body work markets -- Constructing South Asian womanhood through law -- Trading and contesting belonging in multicultural Britain -- Conclusion
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  • 8
    ISBN: 9783406623721 , 9781849462112
    Language: English
    Pages: IL, 806 S. , 25 cm
    Edition: 2. rev. ed., repr.
    DDC: 340
    RVK:
    Keywords: Constitutional law ; Constitutional law ; European Union countries ; Aufsatzsammlung ; Europäische Union ; Verfassungsrecht
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  • 9
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 9780521152358 , 9780521762724 , 0521762723 , 0521152356
    Language: English
    Pages: IX, 250 S.
    Edition: 1. publ.
    DDC: 347/.05
    RVK:
    Keywords: Due process of law ; Völkerrecht ; Individualrecht ; Menschenrechte ; Menschenrechtsverletzung ; Politische Philosophie ; Politische Theorie ; Due process of law ; Rechtsschutz ; Strafgefangener ; Flüchtling ; Staatenloser ; Zwingendes Recht ; Habeas-corpus-Akte
    Description / Table of Contents: Machine generated contents note: 1. Introduction: understanding global procedural justice; Part I. Procedural Rights and Magna Carta's Legacy: 2. Magna Carta and the interstices of procedure; 3. The nature and value of procedural rights; 4. International law and the inner morality of law; Part II. Habeas Corpus and Jus Cogens: 5. Habeas corpus as a minimalist right; 6. Due process, judicial review, and expanding habeas corpus; 7. Habeas corpus as jus cogens in international law; Part III. Deportation, Outlawry and Trial by Jury: 8. Collective punishment and mass confinement; 9. Non-refoulement and rendition; 10. The right to be subject to international law; Part IV. Security and Global Institutions: 11. Alternative institutional structures; 12. Global procedural rights and security.
    Note: Literaturverz. S. 235-243
    URL: Cover
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  • 10
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 9780521177184 , 9781107003798 , 1107003792
    Language: English
    Pages: XVII, 216 S. , graph. Darst. , 26 cm
    DDC: 342.4208/52
    RVK:
    RVK:
    Keywords: Church and state ; Freedom of religion ; Religious minorities Legal status, laws, etc ; Church and state England ; Freedom of religion England ; Religious minorities Legal status, laws, etc ; England ; Großbritannien ; Religion ; Recht
    Description / Table of Contents: Machine generated contents note: 1. What is 'law and religion'?; 2. Historical development; 3. Legal definitions of religion; 4. The legal position of religious groups; 5. Religious freedom as a human right; 6. Discrimination on grounds of religion; 7. Religious offences; 8. Religion in schools; 9. Religious law; 10. The clash of arms.
    Note: Includes bibliographical references and index
    URL: Cover
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  • 11
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 9780521138314 , 9780521198851 , 0521198852 , 0521138310
    Language: English
    Pages: XIV, 257 S. , Ill., graph. Darst. , 24 cm
    DDC: 341.6/9
    RVK:
    Keywords: Crimes against humanity ; War crimes ; Prosecution ; Evidence, Documentary ; Political violence History ; Civil war History ; War History ; Crimes against humanity ; War crimes ; Prosecution ; Evidence, Documentary ; Political violence ; History ; Civil war ; History ; War ; History ; Internationale Strafgerichtsbarkeit ; Völkerrechtliches Delikt ; Geschichte
    Description / Table of Contents: Machine generated contents note: 1. Assessing court histories of mass crimes; 2. What does the 'international' actually mean for international criminal trials?; 3. Contrasting evidence: international and common law approaches to expert testimony; 4. Does history have any legal relevance in international criminal trials?; 5. From monumental history to micro-histories; 6. Exoneration and mitigation in defense histories; 7. Misjudging Rwandan society and history at the international criminal tribunal for Rwanda; 8. Permanent justice: the international criminal court; 9. Conclusion: new directions in international criminal trials.
    Note: Includes bibliographical references (pages 231-244) and index , Hier auch später erschienene, unveränderte Nachdrucke
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  • 12
    ISBN: 9780521192002
    Language: English
    Pages: XXVI, 349 S.
    RVK:
    Keywords: International agencies Membership ; Human rights ; Democracy ; Internationale Organisation ; Staat ; Mitgliedschaft ; Menschenrecht ; Demokratie
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  • 13
    ISBN: 0521118530 , 9781107625044 , 9780521118538
    Language: English
    Pages: XVII, 544 S. , 24 cm
    Edition: 1. publ.
    Parallel Title: Online-Ausg. The future of African customary law
    Parallel Title: Erscheint auch als The future of African customary law
    DDC: 340.5/26
    RVK:
    Keywords: Customary law ; Recht ; Tradition ; Gewohnheitsrecht ; Rechtsordnung ; Gruppe ; Rechtsstellung ; Entwicklung ; Tendenz ; Subsaharisches Afrika ; Aufsatzsammlung
    Note: Hier auch später erschienene, unveränderte Nachdrucke
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  • 14
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 9780521115933
    Language: English
    Pages: XXXIII, 909 S.
    Edition: 1. publ.
    DDC: 341.4/8
    RVK:
    RVK:
    Keywords: United Nations ; Aufsatzsammlung ; Vereinte Nationen ; Menschenrecht ; Schutz ; Vereinte Nationen Internationales Menschenrechtskomitee ; International Covenant on Civil and Political Rights 1966 Dezember 19 ; Rechtsanwendung ; Vereinte Nationen Menschenrechtsrat
    Abstract: Part I. Concept and Institution: 1. The conceptual framework; 2. The institutional framework; Part II. Jurisdiction and Functions: 3. The reporting procedure; 4. The inter-state communication procedure; 5. The individual communication procedure; Part III. Limitations and Evaluation: 6. Limitations and effectiveness; 7. Conclusions and recommendations; Appendixes
    Abstract: "As a result of its origins in the International Covenant on Civil and Political Rights, and the amount of work that it has done, the UN Human Rights Committee is considered the most important body in the UN human rights treaty system. Sensitive to the viewpoint of developing countries, and taking into account the interplay of law and politics, this comprehensive study of the Committee's procedure and practice assesses its conceptual, institutional and functional frameworks and analyses a large number of cases with which the Committee has dealt. It is based on the drafting history of the Covenant and the Optional Protocols thereto, in-depth analysis of the relevant documents of the United Nations and other international bodies, observations on the functioning of the Committee and interviews with a number of activists, experts and officials dealing with the work of the Committee"--Provided by publisher
    Description / Table of Contents: Machine generated contents note: Part I. Concept and Institution: 1. The conceptual framework; 2. The institutional framework; Part II. Jurisdiction and Functions: 3. The reporting procedure; 4. The inter-state communication procedure; 5. The individual communication procedure; Part III. Limitations and Evaluation: 6. Limitations and effectiveness; 7. Conclusions and recommendations; Appendixes.
    Note: Includes bibliographical references and index
    URL: Cover
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  • 15
    ISBN: 9781107404953
    Language: English
    Pages: XVI, 598 S. , Ill., graph. Darst., Kt.
    Edition: 1. pbk ed.
    Series Statement: IUCN Academy of environmental law research studies
    RVK:
    Keywords: Biodiversity conservation Law and legislation ; North and south ; Konferenzschrift
    Abstract: Includes bibliographical references and index
    Description / Table of Contents: its conservation -- Conservation measures -- Uses of components of biodiversity -- Processes affecting biodiversity -- Biosecurity issues -- Access and benefit sharing
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  • 16
    Book
    Book
    München : Beck
    ISBN: 3406611915 , 9783406611919
    Language: German
    Pages: XV, 226 S.
    Edition: 6., neubearb. Aufl.
    Series Statement: Kurzlehrbücher für das juristische Studium
    Series Statement: Juristische Kurz-Lehrbücher
    DDC: 340
    RVK:
    RVK:
    RVK:
    Keywords: Hegel, Georg Wilhelm Friedrich ; Law Philosophy ; Rechtsphilosophie ; Rechtsbegriff ; Gerechtigkeit ; Naturrecht ; Utilitarismus ; Rechtsgefühl ; Rechtssicherheit ; Freiheit ; Willensfreiheit ; Rechtsstaatsprinzip ; Eigentum ; Strafe ; Verfahrensgerechtigkeit ; Strafgerechtigkeit ; Lehrbuch ; Rechtsphilosophie ; Rechtsphilosophie
    Abstract: Von ihren Anfängen an versucht die Rechtsphilosophie, die Fragen nach dem Begriff des Rechts und nach der Gerechtigkeit mit rationalen Mitteln zu erschließen. Die Erwägungen des Autors wissen sich in ihrer methodischen Grundkonzeption der Wissenschaftstheorie Karl Poppers verbunden und erweitern deren Anwendungsfeld auf das Gebiet des Rechts. Bei der Darlegung von Legitimitätsvorstellungen folgt Zippelius dagegen den Grundgedanken Kants, der sich als letzte Instanz der Gerechtigkeitsvorstellungen auf das vernunftgeleitete Gewissen des Einzelnen beruft. Die 6. Auflage enthält die Überarbeitung wichtiger Teilbereichen wie die Verteilung der Entfaltungschancen in der Gemeinschaft, das Übermaß an Verrechtlichung und die Anfälligkeiten der demokratischen Repräsentation. Zudem wurde die neue Literatur zu verschiedenen Themenkomplexen berücksichtigt.
    Note: Literaturverz. S. XIII - XV
    URL: Cover
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  • 17
    ISBN: 0521895863 , 9781107614857 , 9780521895866
    Language: English
    Pages: XXXIX, 768 S. , Ill., graph. Darst., Kt.
    Uniform Title: Enzyklopädie Migration in Europa 〈engl.〉
    Uniform Title: Enzyklopädie Migration in Europa. 〈engl.〉
    Parallel Title: Online-Ausg. The encyclopedia of migration and minorities in Europe
    Parallel Title: Erscheint auch als The encyclopedia of migration and minorities in Europe
    Parallel Title: Online-Ausg. The encyclopedia of migration and minorities in Europe
    Parallel Title: Erscheint auch als The encyclopedia of migration and minorities in Europe
    DDC: 300
    RVK:
    RVK:
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: 1600-2000 ; Internationale Migration ; Arbeitsmigranten ; Migranten ; Ethnische Gruppe ; Sozialgeschichte ; Europa ; Immigrants Encyclopedias History ; Europe Encyclopedias Emigration and immigration ; Europe Encyclopedias Emigration and immigration ; Economic aspects ; Handbuch ; Wörterbuch ; Aufsatzsammlung ; Handbuch ; Wörterbuch ; Aufsatzsammlung ; Handbuch ; Wörterbuch ; Aufsatzsammlung ; Europa ; Migration ; Geschichte ; Europa ; Nationale Minderheit ; Migration ; Geschichte 1600-2000
    Abstract: "Although migration and integration have become important concepts today as a result of globalization, migration movements, integration, and multiculturalism have always been part of the history of Europe. Few people realize how many ethnic groups participated in migration within Europe or into Europe and this ignorance has grave consequences for the social and political status of immigrants. Newly available to an English-speaking audience, this encyclopaedia presents a systematic overview of the existing scholarship regarding migration within and into Europe. The first section contains survey studies of the various regions and countries in Europe covering the last centuries. The second section presents information on about 220 individual groups of migrants from the Sephardic Jews emigration from Spain and Portugal in the sixteenth and seventeenth centuries to the present-day migration of old-age pensioners to the holiday villages in the sun. The first resource of its kind, The Encyclopaedia of Migration is a comprehensive and authoritative research tool"--
    Description / Table of Contents: Machine generated contents note: The encyclopaedia: idea - concept - realization Klaus J. Bade, Pieter C. Emmer, Leo Lucassen and Jochen Oltmer; 1. Terminologies and concepts of migration research Dirk Hoerder, Jan Lucassen and Leo Lucassen; 2. Countries; 3. Groups; Appendices.
    Note: Hier auch später erschienene, unveränderte Nachdrucke , A unique resource for scholars and researchers - there are no other publications with a comparable scope. Argues that migration has been an integral part of the history of Europe, providing detailed analysis of immigration in a wide variety of European countries. Reveals the variety of patterns of integration exhibited by various groups after migration. Although migration and integration have become important concepts today as a result of globalization, migration movements, integration, and multiculturalism have always been part of the history of Europe. Few people realize how many ethnic groups participated in migration within Europe or into Europe and this ignorance has grave consequences for the social and political status of immigrants. Newly available to an English-speaking audience, this encyclopaedia presents a systematic overview of the existing scholarship regarding migration within and into Europe
    URL: Cover
    URL: Cover
    URL: Cover
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  • 18
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521116309 , 9780521116305
    Language: English
    Pages: LXXXIX, 486 S.
    Edition: 1. publ.
    Series Statement: The international criminal law practitioner library series; 3
    Series Statement: International criminal law practitioner library series
    Parallel Title: Online-Ausg. International criminal procedure
    DDC: 345/.05
    RVK:
    Keywords: International criminal courts Rules and practice ; Criminal procedure (International law) ; Criminal justice, Administration of ; Complementarity (International law) ; Criminal procedure (International law)
    Abstract: "The third volume in the series examines international criminal procedure as set out in the regulatory provisions and jurisprudence of the international criminal tribunals. It reviews in detail the key areas of international criminal procedure, including the relationship between the international tribunals and national jurisdictions, investigations, pre-trial and trial proceedings, the rules of evidence, representation of accused, the role and status of victims, judgments, and the appeals process. Moreover, the volume also considers the legal foundations and sources of this area of the law, the rule-making and amending powers of the international tribunals, and the structure of the administrative decision-making processes that impact upon crucial areas of the substantive law. In providing a thorough and critical overview of the mechanics of investigating and trying international crimes, International Criminal Procedure will complement the first two volumes in the series, and thus complete a comprehensive work on international criminal law"--
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  • 19
    ISBN: 9781107011656
    Language: English
    Pages: XXVIII, 933 S.
    Edition: 1. publ.
    DDC: 347/.035
    RVK:
    Keywords: Constitutional courts ; Legislative power ; Judicial review ; Comparative law ; Konferenzschrift ; Demokratie ; Verfassungsgericht ; Grundrechtsschutz ; Verfassungsauslegung
    Abstract: "This book analyzes the role of constitutional courts, conditioned by the principles of progressiveness and of prevalence of human rights, particularly regarding the important rediscovery of the right to equality and non-discrimination"--
    Description / Table of Contents: Machine generated contents note: Part I. Constitutional Courts as Positive Legislators in Comparative Law: 1. Judicial review of legislation and the legislator; 2. The role of constitutional courts interfering with the constituent power; 3. Constitutional courts interfering with the legislator regarding existing legislation; 4. Constitutional courts interfering with the legislator regarding legislative omissions; 5. Constitutional courts as legislators on matters of judicial review; Part II. National Reports; Part III. Synthesis Report: Constitutional Courts As Positive Legislators In Comparative Law Preliminary Remarks.
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  • 20
    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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  • 21
    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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  • 22
    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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  • 23
    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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  • 24
    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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  • 25
    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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  • 26
    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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  • 27
    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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  • 28
    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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  • 29
    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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  • 30
    ISBN: 9789264117983
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
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  • 31
    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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  • 32
    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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  • 33
    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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  • 34
    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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  • 35
    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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  • 36
    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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  • 37
    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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  • 38
    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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  • 39
    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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  • 40
    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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  • 41
    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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  • 42
    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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  • 43
    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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  • 44
    ISBN: 9264097104 , 9789264097094 , 9789264097100
    Language: English
    Pages: Online-Ressource (103 p)
    Edition: Online-Ausg. 2011 Electronic reproduction; Available via World Wide Web
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    RVK:
    Keywords: Taxation International cooperation ; Taxation ; Taxation Law and legislation ; Dänemark ; Finanzverwaltung ; Steuersystem ; Internationale Kooperation
    Note: "January 2011 (reflecting the legal and regulatory framework as at August 2010) , Electronic reproduction; Available via World Wide Web
    Library Location Call Number Volume/Issue/Year Availability
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  • 45
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264120808
    Language: English
    Pages: Online-Ressource (165 p)
    Edition: Online-Ausg. 2012 Electronic reproduction; Available via World Wide Web
    Series Statement: OECD Tax Policy Studies 21
    DDC: 331.11
    RVK:
    Keywords: Manpower policy ; Fiscal policy ; Labor supply Effect of taxation on ; Steuerpolitik ; Einkommensteuer ; Beschäftigung ; Niedriglohn ; Älterer Arbeitnehmer ; Hochqualifizierter Beruf
    Note: "This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso , "Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda"--T.p. verso , "This report was prepared by Alastair Thomas of the OECD Secretariat"--Foreword , Includes bibliographical references (p. 148-153) , ISSN for online series: 1990-0538 , OECD code: 23 2011 48 1 P , Electronic reproduction; Available via World Wide Web
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  • 46
    ISBN: 9781107003477 , 1107003474
    Language: English
    Pages: XIX, 284 S.
    Edition: 1. Aufl.
    Series Statement: Cambridge studies in international and comparative law
    Parallel Title: Erscheint auch als Gammeltoft-Hansen, Thomas Access to asylum
    DDC: 342.08/3
    RVK:
    RVK:
    Keywords: Asylum, Right of ; Political refugees Legal status, laws, etc ; Law and Globalization ; Asylum, Right of ; Refugees ; Legal status, laws, etc ; Refugees ; International cooperation ; Flüchtling ; Schutz ; Rechtsstellung ; Asylrecht ; Migrationspolitik
    Abstract: "Is there still a right to seek asylum in a globalised world? Migration control has increasingly moved to the high seas or the territory of transit and origin countries, and is now commonly outsourced to private actors. Under threat of financial penalties airlines today reject any passenger not in possession of a valid visa, and private contractors are used to run detention centres and operate border crossings. In this volume Thomas Gammeltoft-Hansen examines the impact of these new practices on refugees' access to asylum. A systematic analysis is provided of the reach and limits of international refugee law when migration control is carried out extraterritorially or by non-state actors. State practice from around the globe and case law from all the major human rights institutions are discussed. The arguments are further linked to wider debates in the fields of human rights, general international law and political science"--
    Abstract: Machine generated contents note: 1. Introduction; 2. The refugee and the globalisation of migration control; 3. Refugee protection and the reach of the non-refoulement principle; 4. Offshore migration control and extraterritorial jurisdiction; 5. The privatisation of migration control and state responsibility; 6. The institutional reach of refugee protection; 7. Conclusion
    Description / Table of Contents: Machine generated contents note: 1. Introduction; 2. The refugee and the globalisation of migration control; 3. Refugee protection and the reach of the non-refoulement principle; 4. Offshore migration control and extraterritorial jurisdiction; 5. The privatisation of migration control and state responsibility; 6. The institutional reach of refugee protection; 7. Conclusion.
    Note: Includes bibliographical references and index
    URL: Cover
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  • 47
    Book
    Book
    München : Beck
    ISBN: 3406579558 , 9783406579554
    Language: German
    Pages: XX, 612 S. , 22 cm
    Edition: 3., akt. u. erw. Aufl.
    Additional Information: Rezensiert in Kreß, Hartmut, 1954 - Das islamische Recht. Geschichte und Gegenwart 2010
    Series Statement: Historische Bibliothek der Gerda-Henkel-Stiftung
    Parallel Title: Erscheint auch als Rohe, Mathias, 1959 - Das islamische Recht
    Parallel Title: Erscheint auch als Das islamische Recht
    Subsequent Title: Gefolgt von Rohe, Mathias, 1959 - Das islamische Recht
    RVK:
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Islamic law ; Islamic law History ; Recht ; Islam ; Register ; Literaturverzeichnis/Bibliographie ; law ; index ; bibliography ; Islamisches Recht ; Fikh
    Abstract: Das islamische Recht ist im Westen durch spektakuläre Todes-urteile und drakonische Körperstrafen in Verruf geraten, ansonsten aber weitgehend unbekannt. Was ist die Scharia? Was ist eine Fatwa? Kann es im Islam eine Gleichberechtigung der Geschlechter geben? Diese und andere Fragen behandelt Mathias Rohe in der ersten umfassenden Darstellung des islamischen Rechts seit Jahrzehnten. Er beschreibt die Entstehung, Entwicklung und gegenwärtige Ausformung des islamischen Rechts, erläutert islamische Rechtsfindungsmethoden und schildert die Grundzüge des Familien-, Völker-, Straf- und Wirtschaftsrechts. Dabei kommen auch grundlegende Unterschiede zwischen Sunniten, Schiiten und anderen Richtungen zur Sprache. Sein besonderes Augenmerk gilt den Regelungen für Muslime in einer nichtislamischen Umgebung, vor allem in Deutschland. Ein Ausblick auf Perspektiven des islamischen Rechts in einer globalisierten Welt beschließt dieses anschaulich geschriebene Standardwerk.
    Note: Literaturverz. S. [543] - 578 , Mit Glossar und Reg
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  • 48
    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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  • 49
    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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  • 50
    ISBN: 9789264114708
    Language: English
    Pages: Online-Ressource (98 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; France 2011 ; Combiné ; Phase 1 Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Taxation ; France ; Frankreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 51
    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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  • 52
    ISBN: 9789264118164
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Großbritannien ; Finanzverwaltung ; Steuerrecht
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  • 53
    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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  • 54
    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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  • 55
    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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  • 56
    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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  • 57
    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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  • 58
    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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  • 59
    ISBN: 9789264107052
    Language: English
    Pages: Online-Ressource (312 p.)
    Parallel Title: Erscheint auch als The call for innovative and open government
    DDC: 352.8/8
    RVK:
    Keywords: Öffentliche Dienstleistung ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; Electronic books ; OECD ; Öffentlicher Sektor ; Öffentliche Dienstleistung ; Internationaler Vergleich
    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.
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  • 60
    ISBN: 9780521173513 , 9780521824743
    Language: English
    Pages: XXVIII, 360 S.
    Edition: 1. paperback ed.
    Series Statement: Cambridge studies in international and comparative law
    DDC: 345/.0235
    RVK:
    Keywords: Prosecution ; International crimes ; Lehrbuch ; Kriegsverbrechen ; Strafverfolgungsmaßnahme ; Internationale Strafgerichtsbarkeit ; Kriegsverbrechen ; Strafverfolgungsmaßnahme ; Internationale Strafgerichtsbarkeit
    Note: Includes bibliographical (S. [331] - 346) references and index , Die Hardback-Ausg. erschien bereits 2005 mit der ISBN 978-0-521-82474-3
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  • 61
    ISBN: 0521085748
    Language: English
    Pages: XXXIII, 574 S. , graph. Darst., Ill.
    Series Statement: Science and civilisation in China / by Joseph Needham Pt. 5
    Series Statement: Vol. 5, Chemistry and chemical technology
    Series Statement: Needham, Joseph 1900-1995 Chemistry and chemical technology ; Pt. 5 Science and civilisation in China.
    RVK:
    Keywords: China ; Spagirik ; Alchemie
    Note: Section 33 continued. - Literaturverz. S. 338-513 , Hier auch später erschienene, unveränderte Nachdrucke
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