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  • MPI Ethno. Forsch.  (172)
  • Paris : OECD Publishing  (112)
  • Cambridge : Cambridge University Press  (60)
  • Law  (142)
  • Agriculture, Forestry, Horticulture, Fishery, Domestic Science  (30)
Material
Language
Author, Corporation
Subjects(RVK)
  • 1
    ISBN: 9781316512753
    Language: English
    Pages: xx, 236 Seiten
    Series Statement: ASCL studies in comparative law
    Parallel Title: Erscheint auch als Roberts, Christopher, 1982 - Alternative approaches to human rights
    Dissertation note: Dissertation New York University 2018
    RVK:
    Keywords: International human rights courts ; International human rights courts ; International human rights courts ; Hochschulschrift ; Afrika ; Amerika ; Europa ; Menschenrecht ; Internationale Gerichtsbarkeit
    Abstract: "This book explores the evolution of the European, Inter-American and African regional human rights systems. It will be of interest to anyone interested in the nature of any or all of these systems, contemporary human rights generally, comparative approaches to human rights, or the evolution of complex international institutions"--
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  • 2
    ISBN: 9781108735384 , 9781108484855
    Language: English
    Pages: xv, 590 Seiten , Illustrationen
    RVK:
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  • 3
    ISBN: 9781108840156 , 9781108793827
    Language: English
    Pages: xix, 452 Seiten
    Edition: First paperback edition
    DDC: 344.046
    RVK:
    Keywords: Climatic changes Law and legislation ; Aufsatzsammlung ; Internationales Umweltrecht
    Note: Includes bibliographical references and index
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  • 4
    ISBN: 9781009255769 , 9781009255714
    Language: English
    Pages: xvii, 558 Seiten
    DDC: 341.481/094
    RVK:
    Keywords: Convention for the Protection of Human Rights and Fundamental Freedoms ; Charter of Fundamental Rights of the European Union ; Civil rights ; Political rights ; Social rights ; International and municipal law ; International law and human rights ; Grundrecht ; Europäische Menschenrechtskonvention 1950 November 4 ; Europäische Union Charta der Grundrechte ; Internationales Recht
    Abstract: "This textbook explains how fundamental rights are protected by the European Convention on Human Rights, EU law (including the EU Charter) and international treaty instruments. It includes discussions of both civil/political rights (eg the freedom of expression) and social/economic rights (eg the right to health, the right to social security)"--
    Description / Table of Contents: The right to equal treatment and the prohibition of discrimination -- Political rights : the rights to vote and to petition -- The right to freedom of conscience, thought, belief, and religion -- The right to freedom of expression and of information -- The right to freedom of association, assembly and demonstration -- The right to respect for private life and related rights -- The right to the protection of personal data -- The right to respect for family life, and the right to marry -- The right to liberty and the principle of habeas corpus -- Procedural rights -- The right to life and the prohibition of the death penalty -- The prohibition of torture and inhuman and degrading treatment -- The prohibition of slavery, servitude, and forced labour -- The right to property -- The right to education -- The right to freedom of movement and the right to leave the country -- The right to collective action -- The right to social assistance and social security -- The right to health -- The right to environmental protection and sustainable development -- The rights of vulnerable persons.
    Note: Literaturangaben und ein Sachregister
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  • 5
    ISBN: 9781108477833
    Language: English
    Pages: xv, 307 Seiten
    Series Statement: Cambridge law handbooks
    Parallel Title: Erscheint auch als The Cambridge handbook of information technology, life sciences and human rights
    DDC: 344/.095
    RVK:
    RVK:
    RVK:
    Keywords: Technology and law ; Information technology Law and legislation ; Medical laws and legislation ; Data protection Law and legislation ; Human rights ; Aufsatzsammlung ; Menschenrecht ; Biowissenschaften ; Informationstechnik
    Abstract: "This handbook intends to offer a comprehensive and authoritative overview of the human rights implications of emerging technologies in the fields of life sciences and information and communication technologies (ICT). To this end, the volume brings together leading experts whose expertise encompasses several disciplinary domains (law, ethics, technology, basic science, medicine, business, etc.) with purposes of gathering extensive multidisciplinary knowledge about the evolutive transformation of the human rights framework in response to technological innovation. In particular, the aim of this volume is threefold. First, it aims to provide a comprehensive state-of-the-art report on emerging technologies that are likely to transform the human rights framework in the upcoming decades. Second, this collection of essays aims to raise awareness of the ethically and legally appropriate implementation of these technologies and to identify possible critical issues that arise or might arise in the context of their application. Third, and ultimately, the volume intends to contribute to the development of a robust, inclusive, and anticipatory human rights framework that can guide global societies across the ongoing digital transformation. In doing so, special attention is devoted to promoting policies and regulatory frameworks that foster the inalienable rights of individuals and the prevention of potential inappropriate uses or abuses of emerging technologies"--
    Note: Includes index
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  • 6
    ISBN: 9781108448024 , 9781108427715
    Language: English
    Pages: xii, 435 Seiten
    Parallel Title: Erscheint auch als International legal theory
    DDC: 341.01
    RVK:
    Keywords: International law Philosophy ; Aufsatzsammlung ; Rechtstheorie ; Internationales Recht
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  • 7
    ISBN: 9781108488136
    Language: English
    Pages: xv, 454 Seiten
    Parallel Title: Erscheint auch als Fundamental rights in the EU area of freedom, security and justice
    DDC: 341.4/8094
    RVK:
    Keywords: Civil rights ; Asylum, Right of ; Emigration and immigration law ; Double jeopardy ; Due process of law ; Justice, Administration of ; Aufsatzsammlung ; Europäische Union ; Grundrecht ; Europäische Integration ; Privatrecht ; Justiz ; Asylrecht ; Strafrecht
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  • 8
    ISBN: 9781108820721 , 9781108830379
    Language: English
    Pages: l, 632 Seiten
    Series Statement: Cambridge companions to law
    Parallel Title: Erscheint auch als Bantekas, Ilias, 1970 - The Cambridge companion to business & human rights law
    DDC: 346/.0664
    RVK:
    Keywords: Social responsibility of business Law and legislation ; Human rights ; Weltwirtschaft ; Menschenrecht ; Corporate Social Responsibility ; Corporate Governance ; Internationales Recht
    Abstract: "Where does one situate business and human rights? From the perspective of law alone, business falls within the general sphere of private law, further broken down into discrete sub-spheres, particularly corporate law and commercial law. The human rights component is situated in constitutional and international law. Prima facie, 'business' and 'human rights' fall into distinct spheres of regulation and differ in their primary sources. If law were simply approached from a compartmentalized perspective, business would be of no relevance to human rights and vice versa. This, however, is artificial and is antithetical to holistic approaches to problem solving, not to mention the inter-connectivity of law.1 It is unfortunate that in simplifying the study of law through the creation of sub-disciplines, the emergence of sub-discipline expertise (e.g. labor law) has magnified the differences between them"-- ECIP Introduction
    Note: Includes bibliographical references and index
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  • 9
    ISBN: 9781108727785 , 9781108480598
    Language: English
    Pages: xlviii, 502 Seiten
    Series Statement: Cambridge companions to law
    Parallel Title: Erscheint auch als The Cambridge companion to international arbitration
    DDC: 341.5/22
    RVK:
    Keywords: International commercial arbitration ; Arbitration and award ; Investments, Foreign (International law) ; LAW / Arbitration, Negotiation, Mediation ; Aufsatzsammlung ; Internationale Schiedsgerichtsbarkeit
    Abstract: "The Cambridge Companion to International Arbitration is an admirably ambitious and valuable book. Within the space of a single (if substantial) volume, it aims to cover and to discuss all aspects of the different forms of international arbitration, an expression which includes international commercial arbitration, foreign investor-State arbitration, inter-State arbitration and intra-State arbitration"--
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  • 10
    ISBN: 9781107103580 , 9781107503120
    Language: English
    Pages: xi, 598 Seiten , 24 cm
    Series Statement: Human rights in history
    Parallel Title: Erscheint auch als
    DDC: 364.15/1
    RVK:
    RVK:
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    Keywords: Genocide Prevention ; Atrocities Prevention ; Genocide intervention ; Genocide Law and legislation ; Human rights ; Völkermord ; Verbrechen gegen die Menschlichkeit ; Prävention ; Intervention ; Menschenrecht ; Rechtsstellung
    Abstract: "Genocide is a problem: not only the terrible fact of mass death, but also how the relatively new idea and law of genocide organises and distorts our thinking about civilian destruction. Taking the normative perspective of civilian immunity from military attack, this book argues that the implicit hierarchy of international law, atop which sits genocide as the "crime of crimes," blinds us to other types of humanly caused civilian death, like bombing cities, the "collateral damage" of missile and drone strikes, blockades, and sanctions. In other words, talk of genocide functions ideologically to detract from systematic violence against civilians perpetrated by governments. The Problems of Genocide also contends that this violence is the consequence of "permanent security" imperatives: the striving of states, and armed groups seeking to found states, to make themselves invulnerable to threats. To solve the problems of genocide, this book proposes replacing it with permanent security, which should be criminalized"--
    Note: Literaturangaben
    URL: Rezension  (H-Soz-Kult)
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  • 11
    ISBN: 9781108498265 , 1108498264
    Language: English
    Pages: xv, 356 Seiten , Illustrationen
    Additional Information: Rezensiert in Devereux, Andrew, 1974 - [Rezension von: Lantigua, David M., 1981-, Infidels and empires in a new world order] 2021
    Series Statement: Cambridge studies in law and christianity
    Parallel Title: Erscheint auch als Lantigua, David M. Infidels and Empires in a New World Order
    Parallel Title: Erscheint auch als Lantigua, David M. Infidels and empires in a new world order
    DDC: 341.4/85209031
    RVK:
    RVK:
    RVK:
    Keywords: Casas, Bartolomé de las Influence ; Indigenous peoples (International law) History 16th century ; Indians Legal status, laws, etc 16th century ; History ; International law History 16th century ; Internationales Recht ; Spanien ; Recht ; Geschichte
    Note: Literaturverzeichnis: Seite 329-345
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  • 12
    ISBN: 9781108424820 , 9781009356381
    Language: English
    Pages: xxi, 297 Seiten , Illustration
    Parallel Title: Erscheint auch als Algorithms and law
    RVK:
    RVK:
    Keywords: Law Data processing ; Information storage and retrieval systems Law ; Computer networks Law and legislation ; Aufsatzsammlung ; Recht ; Technik ; Algorithmus ; Künstliche Intelligenz
    Abstract: "Algorithms come in many different shapes and forms, ranging from software systems (e.g. data mining programs, medical diagnosis systems, price algorithms and expert trading systems) to embodied robots (e.g. self-driving cars, unmanned underwater vehicles, surgical robots, drones, personal and social robots) and open source machine learning systems. The increased use of these intelligent systems is changing our lives, our society, our economy - challenging at the same time the traditional boundaries of law. Algorithms are widely employed to make decisions that have increasingly far-reaching impacts on individuals and the society, leading potentially to manipulation, biases, censorship, social discrimination, violations of privacy, property rights, and more"--
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  • 13
    ISBN: 9781108463591
    Language: English
    Pages: cxvi, 1022 Seiten , Karte
    Edition: Fourth edition
    DDC: 341.242/2
    RVK:
    Keywords: Lehrbuch ; Europäische Union ; Recht
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  • 14
    ISBN: 9781108435109 , 9781138310872
    Language: English
    Pages: xii, 426 Seiten , Karten
    Edition: First paperback edition
    DDC: 340/.14
    RVK:
    RVK:
    RVK:
    Keywords: Law Language ; Semantics (Law) ; Metaphor ; Konferenzschrift 2016 ; Rechtssprache ; Semantik ; Metapher ; Narrativ
    Note: Includes bibliographical references (pages 380-413) and index
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  • 15
    Book
    Book
    Cambridge : Cambridge University Press
    ISBN: 9781108463560 , 9781107063754
    Language: English
    Pages: lxxii, 1075 Seiten , Diagramme
    Edition: Third edition
    RVK:
    Keywords: Internationales Recht ; Menschenrecht ; Schutz ; Menschenrechtspolitik ; Rechtsquelle ; Kommentar ; Rechtsnorm ; Dokumentation ; Handbuch ; Erde ; Fallsammlung ; Lehrbuch ; Menschenrecht ; Völkerrecht
    Abstract: International human rights law has expanded remarkably since the 1990s. It is therefore more important than ever to identify, beyond specific controversies, its deeper structure and the general pattern of evolution. Moreover, it has a logic of its own: though part of international law, it borrows many of its principles from domestic constitutional law. This leading textbook meets both challenges. It has been significantly updated for the new third edition, introducing sections on subjects including business and human rights, amongst other key areas. Features include forty new cases from various jurisdictions or expert bodies, and figures offering visual descriptions of the procedures discussed in the text. The 'questions for discussion' have also been systematically updated. The text retains its student-friendly design, and the features which made the previous editions so engaging and accessible remain. This popular textbook continues to be an essential tool for all students of human rights law.
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  • 16
    Book
    Book
    Cambridge : Cambridge University Press
    ISBN: 9781108718288 , 1108718280
    Language: English
    Pages: vii, 266 Seiten
    RVK:
    Keywords: Europäische Menschenrechtskonvention 1950 November 4
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  • 17
    ISBN: 9781316510469
    Language: English
    Pages: xi, 196 Seiten
    Parallel Title: Erscheint auch als Pasquale, Frank Care for the World
    DDC: 261.8/8
    RVK:
    RVK:
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  • 18
    Book
    Book
    Cambridge : Cambridge University Press
    ISBN: 9781108417891
    Language: English
    Pages: xxii, 205 Seiten , Diagramme
    Series Statement: Law in context
    Parallel Title: Erscheint auch als Kubal, Agnieszka, - 1983- Immigration and refugee law in Russia
    RVK:
    Keywords: Emigration and immigration law Russia (Federation) ; Refugees Legal status, laws, etc ; Russia (Federation)
    Note: Bibliographie: Seite [179]-196
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  • 19
    ISBN: 9781108427074 , 9781108448086
    Language: English
    Pages: xii, 219 Seiten , 24 cm
    Parallel Title: Erscheint auch als Cameron, Hilary Evans, 1975 - Refugee law's fact-finding crisis
    DDC: 342.08/2
    RVK:
    Keywords: Refugees Legal status, laws, etc ; Kanada ; Flüchtling ; Asylrecht
    Abstract: "Which mistake is worse: to deny a refugee claim that should have been granted, or to grant a claim that should have been denied? The law that governs fact-finding in any legal domain is built on a judgment about which potential error a decision-maker should prefer. Decisions to grant or deny refugee protection often hinge on findings of fact, yet refugee law has not engaged with this question. This hole in the law's foundations may well be undermining refugee protection across the globe, for as this book intends to show, it is contributing daily to the dysfunction of one the world's most respected refugee determination systems"--
    Abstract: The wrong mistake -- Setting the scene -- The wrong mistake : sending a refugee home -- Resolving doubt in the claimant's favour -- The wrong mistake : accepting an unfounded claim -- Resolving doubt at the claimant's expense -- In the hearing room -- A way forward
    Note: Includes bibliographical references and index
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  • 20
    Book
    Book
    Cambridge : Cambridge University Press
    ISBN: 9781316645390 , 9781107194120
    Language: English
    Pages: x, 265 Seiten , 23 cm
    Parallel Title: Erscheint auch als Zaibert, Leo, 1966 - Rethinking punishment
    DDC: 172/.2
    RVK:
    Keywords: Punishment Philosophy ; Punishment Philosophy ; Punishment ; Strafe
    Abstract: "The age-old debate about what constitutes just punishment has become deadlocked. Retributivists continue to privilege desert over all else, and consequentialists continue to privilege punishment's expected positive consequences, such as deterrence or rehabilitation, over all else. In this important intervention into the debate, Leo Zaibert argues that despite some obvious differences, these traditional positions are structurally very similar, and that the deadlock between them stems from the fact they both oversimplify the problem of punishment. Proponents of these positions pay insufficient attention to the conflicts of values that punishment, even when justified, generates. Mobilizing recent developments in moral philosophy, Zaibert offers a properly pluralistic justification of punishment that is necessarily more complex than its traditional counterparts. An understanding of this complexity should promote a more cautious approach to inflicting punishment on individual wrongdoers and to developing punitive policies and institutions"--
    Abstract: Machine generated contents note: 1. Punishment as a Problem: I. Punishment, Theodicies, and Meaning; II. The Axiological and the Deontic; III. Monism and Pluralism; IV. Conflicts, Remainders, and Forgiveness; V. Overview; 2. Prolegomena to any Future Axiology: I. Ideal Utilitarianism, Desert, and the Richness of the Moral Universe; II. Organic Wholes and the Sounds of Justice; III. Variance and its Discontents; IV. Conclusion; 3. The Persistence of Consequentialism: I. Giving Desert its Due; II. The Pieties of Impunity; III. The Avoidance of Suffering and Sour Grapes; IV. Conclusion; 4. The Gerrymandering Gambit: Retributivism in the Budget Room: I. Holistic Retributivism and Sharing Stages; II. Emotions, Moral Luck, and Arrogance; III. Cutting Oneself Off from the Human Condition; IV. Punishment, Revenge, and the Pale Cast of Thought; V. Talking to Oneself; VI. Conclusion; 5. Communication, Forgiveness, and Topography: I. The Limits of Communication; II. Games People Play; III. A Variety of Skepticisms; IV. Tales from Topographic Oceans; V. Conclusion; 6. The Allure of the Ledger: Better Than a Dog Anyhow: I. Moral Luck and Moral Mathematics; II. The Critique of the Morality System; III. Punishment, the Peculiar Institution; IV. Pluralism, the Value of Forgiveness, and the Messiness of the World; V. Conclusion; 7. The Right Kind of Complexity: I. Retributivism and Magical Thinking; II. Utilitarianism, Forgiveness, and Moral Reasons; III. Micro-Managing Life; IV. From Unconditional Forgiveness to Unconditional Punishment; V. Conclusion; 8. The Jugglery of Circumstances: Dirty Hands and Impossible Stories: I. Punishing Innocence; II. Moral Taints: From Aulis to Theresienstadt; III. Moral Brilliance and Moral Imagination; IV. Conclusion
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  • 21
    ISBN: 9781108428705 , 9781108450928
    Language: English
    Pages: ix, 302 Seiten , 24 cm
    Edition: First published
    Parallel Title: Erscheint auch als Neurolaw and responsibility for action
    DDC: 345/.04
    RVK:
    RVK:
    Keywords: Criminal liability Psychological aspects ; Neurobiology Social aspects ; Aufsatzsammlung ; Schuldfähigkeit ; Neurowissenschaften ; Rechtspsychologie
    Abstract: Neuroscience and the explanation of human action / Dennis Patterson -- "Nothing but a pack of neurons" : the moral responsibility of the human machine / Michael S. Moore -- Non-eliminative reductionism : not the theory of mind some responsibility theorists want, but the one they need / Katrina Sifferd -- Intention as non-observational knowledge : rescuing responsibility from the brain / Bebhinn Donnelly-Lazarov -- Efficient causation and neuroscientific explanations of criminal action / Nick J. Davis -- Epistemic disputes : what does neuroscience tell law about responsibility? -- Lying, deception, and fMRI : a critical update / Michael S. Pardo -- Brain-based lie detection and the mereological fallacy : reasons for optimism / John Danaher -- Is brain reading mind reading? / Pim Haselager and Giulio Mecacci -- Unlucky, bad, and the space in between : why criminologists should think more about responsibility / Peter Raynor -- Neuroscience and the criminal jurisdiction : a new approach to reliability and admissibility in the courts of england and wales / Joanna Glynn -- Should individuals with psychopathy be compensated for their fearlessness? (or how neuroscience matters for equality) / Marion Godman -- The treatment of psychopathy: conceptual and ethical issues / Elizabeth Shaw
    Note: Hier auch später erschienene, unveränderte Nachdrucke , Includes bibliographical references (pages 267-290) and index
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  • 22
    ISBN: 9781107129665 , 9781107570139
    Language: English
    Pages: XXVI, 502 Seiten
    Edition: First published
    Parallel Title: Erscheint auch als The Cambridge handbook of technical standardization law
    DDC: 343.07/21
    RVK:
    Keywords: Wissensgesellschaft ; Internationale Wirtschaft ; Standardisierung ; Immaterialgüterrechte ; Wettbewerbsrecht ; Kartellrecht ; Welt ; Antitrust law (International law) ; Patent laws and legislation ; Patents Standards ; Standardization Law and legislation ; Intellectual property ; Information technology Standards ; Handbuch ; Aufsatzsammlung ; Patentrecht ; Geistiges Eigentum ; Wettbewerbsrecht
    Abstract: "Technical standards are ubiquitous in the modern networked economy. They allow products made and sold by different vendors to interoperate with little to no consumer effort and enable new market entrants to innovate on top of established technology platforms. This groundbreaking volume, edited by Jorge L. Contreras, assesses and analyzes the legal aspects of technical standards and standardization. Bringing together more than thirty leading international scholars, advocates, and policymakers, it focuses on two of the most contentious and critical areas pertaining to standards today in key jurisdictions around the world: antitrust/competition law and patent law. (A subsequent volume will focus on international trade, copyright, and administrative law.) This comprehensive, detailed examination sheds new light on the standards that shape the global technology marketplace and will serve as an indispensable tool for scholars, practitioners, judges, and policymakers everywhere"--
    Abstract: Machine generated contents note: Introduction Jorge L. Contreras; Part I. Standards and Standardization in the Marketplace; 1. Standards and the Global Economy Knut Blind and Brian Kahin; 2. No Standard for Standards: Understanding the ICT Standards-Development Ecosystem Brad Biddle; 3. How SSOs Work: Unpacking the Mobile Industry's 3GPP Standards Kirti Gupta; Part II. Antitrust/Competition Law and Standards Development; 4. Unilateral Conduct and Standards Daryl Lim; 5. Concerted Action in Standard-Setting George S. Cary and Daniel Culley; 6. European Union Competition Law, Intellectual Property law and Standardization Damien Geradin; Part III. Patents and Standards; Part III - Introduction - Patent and Antitrust Law: An Introduction Michael A. Carrier; 7. Economics of Patents and Standardization: Network Effects, Hold-Up, Hold-Out, Stacking Tim Simcoe and Allan Shampine; 8. Collective Rights Organizations: A Guide to Benefits, Costs and Antitrust Safeguards Richard J. Gilbert; Part IV. Private Ordering Policies for Standardization: Disclosure and Licensing Commitments; 9. Origins of FRAND Licensing Commitments In The United States and Europe Jorge L. Contreras; 10. Form and Variation in FRAND and other Standards Licensing Commitments Jorge L. Contreras; 11. Enforcing FRAND and Other SDO Licensing Commitments Jorge L. Contreras; 12. Non-Discrimination and FRAND Commitments Jorge L. Contreras and Anne Layne-Farrar; 13. Essentiality and Standards-Essential Patents Jorge L. Contreras; 14. Transfers of Standards Essential Patents Marc Sandy Block; 15. The Disclosure of Patents and Licensing Terms in Standards Development Gil Ohana and Brad Biddle; Part V. FRAND Litigation around the World; 16. U.S. Antitrust Aspects of FRAND Disputes Renata Hesse and Frances Marshall; 17. EU Competition Law Analysis of FRAND Disputes Nicolas Petit; 18. FRAND (and Industrial Policy) in China D. Daniel Sokol and Wentong Zheng; 19. FRAND in Korea Sang-Seung Yi and Yoonhee Kim; 20. Standard Essential Patents in Japan Yuko Kimijima; 21. FRAND in India J. Gregory Sidak; 22. Alternative Dispute Resolution and FRAND Disputes Jorge L. Contreras and David L. Newman; 23. Judicially Determined FRAND Royalties Norman V. Siebrasse and Thomas F. Cotter; 24. Injunctive Relief and the FRAND Commitment in the United States J. Gregory Sidak; 25. Injunctive Relief in the EU - Intellectual property and competition law at the remedies stage Pierre Larouche and Nicolo Zingales; 26. Standard Essential Patents at the United States International Trade Commission Elizabeth I. Winston; 27. The Anti-Suit Injunction - A transnational remedy for multi-jurisdictional SEP litigation Jorge L. Contreras and Michael A. Eixenberger
    Note: Enthält 27 Beiträge
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  • 23
    ISBN: 9781108420952 , 9781108431125
    Language: English
    Pages: lxviii, 968 Seiten
    Edition: Fourth edition
    DDC: 344.04/6
    RVK:
    Keywords: Environmental law, International ; Lehrbuch ; Internationales Umweltrecht
    Note: First published by Manchester University Press 1995 , Hier auch später erschienene, unveränderte Nachdrucke
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  • 24
    Book
    Book
    Cambridge : Cambridge University Press
    ISBN: 9781316617809 , 9781107167131
    Language: English
    Pages: xi, 457 Seiten
    Additional Information: Rezensiert in Ferrari, Silvio, 1947 - [Rezension von: Doe, Norman, 1957-, Comparative religious law : Judaism, Christianity, Islam] 2019
    Additional Information: Rezensiert in Leigh, Ian [Rezension von: Doe, Norman, 1957-, Comparative religious law : Judaism, Christianity, Islam] 2020
    Additional Information: Rezensiert in Ferrari, Silvio, 1947 - [Rezension von: Doe, Norman, 1957-, Comparative religious law : Judaism, Christianity, Islam] 2020
    Parallel Title: Erscheint auch als Doe, Norman, 1957 - Comparative religious law
    RVK:
    Keywords: Christianity and law ; Islamic law ; Jewish law ; Church and state ; Religion and law ; Großbritannien ; Religionsrecht ; Großbritannien ; Religiöse Einrichtung ; Christentum ; Judentum ; Religion ; Islamisches Recht
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  • 25
    ISBN: 9781316648117 , 9781107198302
    Language: English
    Pages: xi, 143 Seiten
    Edition: First paperback edition
    DDC: 341.480973
    RVK:
    Keywords: Human rights United States ; Civil rights United States
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  • 26
    ISBN: 9781108482714 , 9781108454124
    Language: English
    Pages: xi, 219 Seiten
    Series Statement: Cambridge studies in law and society
    Uniform Title: Les pouvoirs du droit
    Parallel Title: Erscheint auch als García Villegas, Mauricio, 1959 - The powers of law
    DDC: 340.115
    RVK:
    Keywords: Law Political aspects ; Sociological jurisprudence ; Power (Social sciences) ; Effectiveness and validity of law ; Effectiveness and validity of law ; Law Political aspects ; Politics and government ; Power (Social sciences) ; Sociological jurisprudence ; Law Political aspects ; Sociological jurisprudence ; Power (Social sciences) ; Effectiveness and validity of law ; France Politics and government ; United States Politics and government ; Latin America Politics and government ; France ; Latin America ; United States ; France Politics and government ; United States Politics and government ; Latin America Politics and government ; Frankreich ; Rechtsvergleich ; Rechtssoziologie ; USA
    Abstract: A sociopolitical understanding of law -- The symbolic uses of law : at the heart of a political sociology of law -- Legal fields and the social sciences in France and the United States -- Sociopolitical legal studies in the United States -- Sociopolitical legal studies in France -- Conclusion : the present and future of sociopolitical legal studies
    Note: Bibliographie: Seite 162-211 , Aus dem Französischen übersetzt
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  • 27
    ISBN: 9781107153714
    Language: English
    Pages: ix, 272 Seiten
    Parallel Title: Erscheint auch als Institutionalizing rights and religion
    DDC: 201/.723
    RVK:
    RVK:
    Keywords: Human rights Religious aspects ; Civil rights Religious aspects ; Human rights ; Civil rights ; Religion and state ; Freedom of religion ; Konferenzschrift ; Aufsatzsammlung ; Menschenrecht ; Staat ; Politische Institution ; Religionsfreiheit ; Staat ; Religionsfreiheit ; Menschenrecht ; Bürgerrecht
    Note: Includes bibliographical references and index , Hier auch später erschienene, unveränderte Nachdrucke
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264269064
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Diffuse pollution, degraded waters
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    Keywords: Gewässerbelastung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; OECD ; Wasserverschmutzung ; Kontrolle ; Wassergüte
    Abstract: After decades of regulation and investment to reduce point source water pollution, OECD countries still face water quality challenges (e.g. eutrophication) from diffuse agricultural and urban sources of pollution, that is disperse pollution from surface runoff, soil filtration and atmospheric deposition. The relative lack of progress reflects the complexities of controlling multiple pollutants from multiple sources, their high spatial and temporal variability, associated transactions costs, and limited political acceptability of regulatory measures. This report outlines the water quality challenges facing OECD countries today, presents a range of policy instruments and innovative case studies of diffuse pollution control, and concludes with an integrated policy framework to tackle diffuse water pollution. An optimal approach will likely entail a mix of policy interventions reflecting the basic OECD principles of water quality management – pollution prevention, treatment at source, the polluter pays and beneficiary pays principles, equity, and policy coherence.
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  • 29
    ISBN: 9789264285675
    Language: English
    Pages: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - peer review reports on the exchange of information on tax rulings
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    Keywords: Information ; Steuerpolitik ; Unternehmensbesteuerung ; Besteuerungsverfahren ; Taxation ; Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmen ; Steuerrecht ; Steuerplanung ; Geschichte 2016
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 100 jurisdictions have joined the Inclusive Framework and will take part in a peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses countries against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges of rulings; and v) transparency on certain aspect of intellectual property regimes. This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. It covers the jurisdictions which participated in the BEPS Project prior to the creation of the Inclusive Framework, and it assesses implementation for the 1 January 2016 – 31 December 2016 period.
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  • 30
    Online Resource
    Online Resource
    Cambridge : Cambridge University Press
    ISBN: 9781316718513
    Language: English
    Pages: 1 Online-Ressource (xiv, 265 Seiten) , Diagramme
    Series Statement: Knowledge Unlatched Frontlist Collection 2016
    Series Statement: Political science
    Parallel Title: Erscheint auch als Barma, Naazneen, 1974 - The peacebuilding puzzle
    DDC: 355.3/57
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    Keywords: United Nations Case studies Peacekeeping forces ; Peace-building ; Peacekeeping forces ; Conflict management ; Konflikt ; Auswirkung ; Friedenskonsolidierung ; Politisches System ; Systemtransformation ; Politische Elite ; United Nations ; Peacekeeping forces ; Case studies ; Peace-building ; Peacekeeping forces ; Developing countries ; Conflict management ; Developing countries ; Kambodscha ; Osttimor ; Afghanistan ; Nachkriegszeit ; Konflikt ; Vereinte Nationen ; Friedenstruppe ; Friedensbemühung ; Kambodscha ; Osttimor ; Afghanistan
    Abstract: Transformative peace operations fall short of achieving the modern political order sought in post-conflict countries because the interventions themselves empower post-conflict elites intent on forging a neopatrimonial political order. The Peacebuilding Puzzle explains the disconnect between the formal institutional engineering undertaken by international interventions, and the governance outcomes that emerge in their aftermath. Barma's comparative analysis of interventions in Cambodia, East Timor, and Afghanistan focuses on the incentives motivating domestic elites over a sequence of three peacebuilding phases: the elite peace settlement, the transitional governance period, and the aftermath of intervention. The international community advances certain forms of institutional design at each phase in the pursuit of effective and legitimate governance. Yet, over the course of the peacebuilding pathway, powerful post-conflict elites co-opt the very processes and institutions intended to guarantee modern political order and dominate the practice of governance within those institutions to their own ends. This title is also available as Open Access.
    Description / Table of Contents: Introduction -- Rethinking the peacebuilding puzzle -- Political order in post-conflict states : a theoretical framework -- From violent conflict to elite settlement -- International intervention and elite incentives -- Neopatrimonial post-conflict political order -- Conclusion: The paradoxes of peacebuilding.
    URL: Cover  (Thumbnail cover image)
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  • 31
    ISBN: 9781107501263 , 9781107103108
    Language: English
    Pages: xii, 356 Seiten , Illustrationen, Diagramme
    Edition: First published
    Additional Information: Rezensiert in Palmer, Nicola, 1983 - Anthropology, transitional justice and criminal law 2019
    Series Statement: Cambridge studies in law and society
    DDC: 345/.025
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    Keywords: Hate speech Law and legislation ; Hate crimes Law and legislation ; International criminal courts ; Hate speech Law and legislation ; Hate crimes Law and legislation ; International criminal courts ; Volksverhetzung ; Hate crime ; Internationale Strafgerichtsbarkeit
    Note: Includes bibliographical references and index
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  • 32
    ISBN: 9781316609378 , 9781107155657
    Language: English
    Pages: ix, 279 Seiten , Illustrationen, Karten , 23 cm
    Series Statement: Asian connections
    Parallel Title: Erscheint auch als Bishara, Fahad Ahmad A Sea of Debt
    Dissertation note: Dissertation Duke University 2012
    DDC: 909.0982408
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    Keywords: Commerce ; Economic history ; Politics and government ; Indian Ocean Region ; History ; Indian Ocean Region Politics and government ; Indian Ocean Region History ; Indian Ocean Region Commerce ; History ; Indian Ocean Region Economic conditions ; Hochschulschrift ; Hochschulschrift ; Indischer Ozean Region, West ; Handel ; Geschichte 1780-1950
    Abstract: In this innovative legal history of economic life in the Western Indian Ocean, Bishara examines the transformations of Islamic law and Islamicate commercial practices during the emergence of modern capitalism in the region. In this time of expanding commercial activity, a mélange of Arab, Indian, Swahili and Baloch merchants, planters, jurists, judges, soldiers and seamen forged the frontiers of a shared world. The interlinked worlds of trade and politics that these actors created, the shared commercial grammars and institutions that they developed and the spatial and socio-economic mobilities they engaged in endured until at least the middle of the twentieth century. This study examines the Indian Ocean from Oman to India and East Africa over an extended period of time, drawing together the histories of commerce, law and empire in a sophisticated, original and richly textured history of capitalism in the Islamic world
    Abstract: A geography of obligation -- Life and debt -- Paper routes -- Translating transactions -- Making Africa Indian -- Muslim mortgages -- Capital moves -- Unraveling obligation
    Note: Revision of the author's thesis, Duke University, 2012
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  • 33
    Book
    Book
    Cambridge : Cambridge University Press
    Show associated volumes/articles
    ISBN: 1316615138 , 9781316615133 , 9781107163331
    Language: English
    Pages: xiv, 437 Seiten
    Edition: First published
    Series Statement: Cambridge studies in law and society
    Parallel Title: Erscheint auch als Culture in the domains of law
    DDC: 340/.115
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    Keywords: Culture and law ; Sociological jurisprudence ; Aufsatzsammlung ; Kultur ; Recht
    Abstract: Centaur Jurisprudence : culture before the law / René Provost -- Legal pluralism and the interpretive limits of law / Anthony J. Connolly -- Family law, state recognition and intersecting spheres/spaces : jewish and muslim women diorcing in the United Kingdom / Pascale Fournier -- Customary norms vs state law : French courts' responses to the traditional practice of excision -- Law, culture, and fact in indigenous claims : legal pluralism as a problem of recognition / Kirsten Anker -- On perpetuity : tradition, law and the pluralism of Hopi jurisprudence / Justin B Richland -- "Existing in he hyphen" : on relational legal culture / Jennifer Hendry -- The unexpected effects of the recognition of indigenous rights in New Caledonia : the story of an assimilation measure becoming the trigger for the acculturation of the French legal system / Thomas Burelli & Régis Lafargue -- Cultures of conflict : welcoming and resisting " Non-Western" influence in alternative dispute resolution / Eric H. Reiter -- Rebalancing power and culture? The case of alternative disputte resolution / Morgan Brigg -- Grassroots law in context : moving beyond the cultural justification / Kristin Doughty -- Cannibal laws / René Provost -- Beyond the paradox of exporting the rule of law : resilience and the war on drugs in the Americas / David Chandler
    Abstract: Centaur Jurisprudence : culture before the law / René Provost -- Legal pluralism and the interpretive limits of law / Anthony J. Connolly -- Family law, state recognition and intersecting spheres/spaces : jewish and muslim women diorcing in the United Kingdom / Pascale Fournier -- Customary norms vs state law : French courts' responses to the traditional practice of excision -- Law, culture, and fact in indigenous claims : legal pluralism as a problem of recognition / Kirsten Anker -- On perpetuity : tradition, law and the pluralism of Hopi jurisprudence / Justin B Richland -- "Existing in he hyphen" : on relational legal culture / Jennifer Hendry -- The unexpected effects of the recognition of indigenous rights in New Caledonia : the story of an assimilation measure becoming the trigger for the acculturation of the French legal system / Thomas Burelli & Régis Lafargue -- Cultures of conflict : welcoming and resisting " Non-Western" influence in alternative dispute resolution / Eric H. Reiter -- Rebalancing power and culture? The case of alternative disputte resolution / Morgan Brigg -- Grassroots law in context : moving beyond the cultural justification / Kristin Doughty -- Cannibal laws / René Provost -- Beyond the paradox of exporting the rule of law : resilience and the war on drugs in the Americas / David Chandler
    Note: Includes bibliographical references p. 369 and index
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  • 34
    ISBN: 9781107545038 , 9781107118898
    Language: English
    Pages: xxxiii, 626 Seiten , 24 cm
    Edition: First published
    Series Statement: Law in context
    Parallel Title: Erscheint auch als EU law stories
    DDC: 341.242/2
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    Keywords: Law Cases ; Jurisprudence History ; Law Cases ; European Union countries ; Jurisprudence History ; European Union countries ; Jurisprudence ; Law ; Aufsatzsammlung ; Europäische Union ; Europäischer Gerichtshof ; Gerichtsbarkeit ; Rechtsprechung ; Geschichte
    Note: Includes bibliographical references and index
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  • 35
    ISBN: 9781107188754
    Language: English
    Pages: xii, 448 Seiten
    Parallel Title: Erscheint auch als Law and memory
    DDC: 345.4/025
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    Keywords: Libel and slander Criminal provisions ; Political crimes and offenses Law and legislation ; International crimes ; History Research ; Law and legislation ; Collective memory Government policy ; Libel and slander Criminal provisions ; Europe ; Political crimes and offenses Law and legislation ; Europe ; International crimes ; History Research ; Law and legislation ; Europe ; Collective memory Government policy ; Europe ; Aufsatzsammlung ; Kollektives Gedächtnis ; Recht ; Governance ; Internationaler Vergleich
    Abstract: Introduction : memory laws : mapping a new subject in comparative law and transitional justice / Vladzislau Belavusau and Aleksandra Gliszczynska-Grabias -- The United Nations Human Rights Committee's view of the past / Antoon De Baets -- The role of international criminal tribunals in shaping the historical accounts of genocides / Marina Aksenova -- The "right to truth" in international law : the "last utopia" / Patricia Naftali -- Kononov v. Latvia as the ontological security struggle over remembering the second world war / Maria Mälksoo -- Testing the "uniqueness" : denial of the holocaust vs denial of other crimes before the European Court of Human Rights / Paolo Lobba -- Legislating history : the European Union and the denial of international crimes / Luigi Cajani -- Challenging historical facts and national truths : an analysis of cases from France and Greece / Ioanna Tourkochoriti -- Legal silences and the memory of Francoism in Spain / Alfons Aragoneses -- Politics of public knowledge in dealing with the past : post-communist experiences and some lessons from the Czech Republic / Jirí Pribán -- Adjudication in Latvian deportation cases : references to international law / Leva Miluna -- Judging the conducator : fascism, communism, and legal discontinuity in post-war Romania / Cosmin Sebastian Cercel -- Dealing with the past in and around the fundamental law in Hungary / Miklós Könczöl -- On the politics of resentment, mis-memory, and constitutional fidelity : the demise of the Polish overlapping consensus / Tomasz Tadeusz Koncewicz -- Defending Stalinism by means of criminal law : Russia, 1995-2014 / Nikolay Koposov -- Cutting the umbilical cord : the narrative of the national past and future in Ukrainian de-communization policy / Lina Klymenko -- Banning genocide denial : should geography matter / Robert A. Kahn -- "From banning nakba to bridging narratives" : the collective memory of 1948 and transitional justice for Israelis and Palestinians / Jeremie Bracka -- Historical revisionism and the settler state : the Canadian experience / Michael Morden -- Defense of democracy and the preservation of collective memory through criminal legislation : the challenges of reconciliation in Peru / Salvador Herencia Carrasco -- Epilogue : beyond "memory laws" : towards a general theory of law and historical discourse / Eric Heinze
    Note: Literaturangaben. - Sachregister: Seite 435-448
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  • 36
    ISBN: 9781107183346
    Language: English
    Pages: xx, 285 Seiten , Illustrationen
    Edition: First published
    Series Statement: Comparative constitutional law and policy
    Parallel Title: Erscheint auch als Shah, Dian Abdul Hamed Constitutions, religion and politics in Asia
    DDC: 342.508/52
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    Keywords: Religion and state ; Religion and state ; Religion and state ; Freedom of religion ; Freedom of religion ; Freedom of religion ; Religious minorities Legal status, laws, etc ; Religious minorities Legal status, laws, etc ; Religious minorities Legal status, laws, etc ; Indonesien ; Malaysia ; Sri Lanka ; Verfassungsrecht ; Religion ; Politik
    Abstract: "As religious polarisation in society deepens, political actors and policy-makers have begun to struggle with questions on the role of the dominant religion and how religion influences constitutional commitments and development. By focusing on Indonesia, Malaysia and Sri Lanka, Constitutions, Religion and Politics in Asia demonstrates how constitution-making and the operation of constitutional arrangements involving religion cannot be separated from the broader political dynamics of society. Although constitutions establish legal and political structures of government institutions and provide tools for rights protection, they do not operate in a vacuum divorced from the games of power and the political realities surrounding them. Here, Shah sets out how constitutions operate and evolve and demonstrates how constitutional provisions can produce unintended consequences over time. A vital new source of scholarship for students and scholars of law and religion and comparative constitutional law, and those interested in issues of constitutionalism and legal and political history in Asia"--
    Abstract: Machine generated contents note: 1. Introduction; 2. Three constitutional arrangements on religion; 3. Religion and religious freedom in public life; 4. Religious freedom in divided societies and the role of the state; 5. Constitutional adjudication on religion and religious freedom; 6. Judicial institutions and the rule of law deficit; 7. Religion, electoral politics and religious freedom; 8. Conclusion
    Note: Bibliographie: Seite 261-277
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  • 37
    Book
    Book
    Cambridge : Cambridge University Press
    ISBN: 9781316502075 , 9781107137097
    Language: English
    Pages: xiii, 315 Seiten , Diagramme
    Edition: First paperback edition
    DDC: 347.73/012
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    Keywords: Conflict of laws Jurisdiction ; Exterritoriality ; Courts ; Effectiveness and validity of law ; United States Foreign relations ; Law and legislation
    Abstract: "Courts Without Borders is the first book to examine the politics of judicial extraterritoriality-the practice of domestic courts unilaterally applying domestic laws to conduct and persons outside a state's borders-and its consequences with a focus on the world's chief practitioner: the United States. For much of the post-World War II era, the United States has been a frequent yet selective regulator of activities outside its territory. U.S. federal courts are often on the front line in battles over the extraterritorial reach of U.S. law, enabling it in some instances and restricting it in others"--
    Abstract: "Courts Without Bordersis the first book to examine the politics of judicial extraterritoriality, with a focus on the world's chief practitioner: the United States. For much of the post-World War II era, the United States has been a frequent yet selective regulator of activities outside its territory, and US federal courts are often on the front line in deciding the extraterritorial reach of US law. At stake in these jurisdiction battles is the ability to bring the regulatory power of the United States to bear on transnational disputes in ways that other states frequentlydislike both in principle and in practice. This volume proposes a general theory of domestic court behaviorto explain variations in extraterritorial enforcement of US law,emphasizing how the strategic behavior of private actors is important to mobilizing courts and in directing their activities"--
    Abstract: Machine generated contents note: 1. Introduction; 2. A theory of judicial extraterritoriality; 3. US domestic courts and transnational governance; 4. Extraterritoriality in the absence of agreement: international antitrust; 5. Extraterritoriality's limits and US bargaining over intellectual property protections; 6. US extraterritoriality and human rights: shaping a treaty regime from within; 7. The waning of US extraterritoriality?
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  • 38
    Book
    Book
    Cambridge : Cambridge University Press
    ISBN: 9781316601273 , 9781107147317
    Language: English
    Pages: xiv, 180 Seiten
    Series Statement: Cambridge studies in law and Christianity
    Parallel Title: Erscheint auch als Domingo, Rafael, 1963 - God and the secular legal system
    DDC: 261.5
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    Keywords: Jurisprudence ; Religion and law ; Church and state ; Religion and law ; Gott ; Säkularismus ; Rechtssystem ; Religion
    Note: Hier auch später erschienene, unveränderte Nachdrucke
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  • 39
    ISBN: 1107084083 , 9781107084087
    Language: English
    Pages: XVI, 367 Seiten , Illustrationen
    Series Statement: Cambridge studies in law and society
    Parallel Title: Erscheint auch als Chakravarty, Anuradha, 1976 - Investing in authoritarian rule
    DDC: 347.67571/04
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    Keywords: Front patriotique rwandais ; Judges Rwanda ; Authoritarianism Rwanda ; Authoritarianism ; Gacaca justice system ; Genocide ; Judges ; Politics and government ; Reparation (Criminal justice) ; Transitional justice ; Genocide ; Reparation (Criminal justice) ; Transitional justice ; Judges ; Gacaca justice system ; Authoritarianism ; Völkermord ; Konflikt ; Auswirkung ; Vergangenheitsbewältigung ; Transitional Justice ; Recht ; Tradition ; Strafverfolgung ; Klientelismus ; Autoritarismus ; Rechtfertigung ; Ruanda Genozid ; Nachkonfliktphase ; Vergangenheitsbewältigung ; Transitional Justice ; Traditionelles Recht ; Strafverfolgung ; Klientelismus ; Autoritäre Herrschaft ; Rechtfertigung ; Rwanda Genocide ; Post-conflict phase ; Coming to terms with the past ; Transitional justice ; Traditional law ; Criminal prosecution ; Clientelism ; Authoritarian rule ; justification ; Bürgerkrieg ; Civil wars ; Rwanda History ; Civil War, 1994 ; Rwanda Politics and government ; Rwanda ; History ; Rwanda History Civil War, 1994 ; Rwanda Politics and government ; Ruanda ; Ruanda ; Völkermord ; Gacaca ; Transitional Justice
    Abstract: A history of clientelism in Rwanda --The RPF : an unrivaled patron --The mental map : shared expectations of rule -- The Gacaca Court : deciding innocence and guilt -- Confessions : surrendering the right to rule -- Denunciations : local space and local control --Judges : political cooptation at the grassroots
    Description / Table of Contents: A history of clientelism in Rwanda --The RPF : an unrivaled patron --The mental map : shared expectations of ruleThe Gacaca Court : deciding innocence and guilt -- Confessions : surrendering the right to rule -- Denunciations : local space and local control -- Judges : political cooptation at the grassroots.
    Note: Includes bibliographical references and index
    URL: Cover
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  • 40
    ISBN: 9789264244047
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als International regulatory co-operation
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    Keywords: Regulierung ; Internationale Zusammenarbeit ; Internationale Organisation ; Governance ; Regulierung ; Internationale Organisation
    Abstract: Borders are becoming increasingly porous, with growing flows of goods, services, people and capital. Governments, more than ever, need to co-ordinate their efforts to develop global standards to address climate change, as well as crises related to finance, health, environment and migration; secure peace; and ensure sustainable economic prosperity and social inclusion. International organisations play a key role in fostering multilateral action and addressing the fragmentation that may undermine effective domestic action. To shed greater light on international standard setting, this unique report collects, compares and assesses the practices of 50 international organisations on their governance arrangements, operational modalities, use of quality management disciplines and co-operation efforts. It analyses different types of organisations – inter-governmental, supra-national, trans-governmental and private – and identifies avenues for making their action more effective, inclusive and relevant.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264264991
    Language: English
    Pages: 1 Online-Ressource (1 Online-Ressource)
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Evolving agricultural policies and markets
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    Keywords: Agrarpolitik ; Agrarmarkt ; Agrarreform ; WTO-Recht ; Internationale Handelspolitik ; Welt ; Agriculture and Food ; Agrarpolitik ; Agrarmarktpolitik
    Abstract: This report focuses on the significant developments in world agricultural markets and in the policies of major agricultural producing regions since the latest round of WTO negotiations began in 2001. In the past decade, production, prices and trade flows have been transformed and countries have substantially altered their agricultural trade and domestic support policies. The impacts of these policies on global production, trade and welfare (proxied by private household consumption) are assessed along with the effects of possible multilateral trade reform scenarios. The assessments are made through an application of the OECD’s computable general equilibrium model, METRO, in conjunction with the AGLINK-COSIMO outlook model.
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  • 42
    Online Resource
    Online Resource
    Cambridge : Cambridge University Press
    ISBN: 9781316227367
    Language: English
    Pages: 1 Online-Ressource (xxii, 192 Seiten)
    Series Statement: Cambridge studies in law and society
    Parallel Title: Erscheint auch als
    DDC: 307.1/412095451
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    Keywords: India ; National Rural Employment Guarantee Scheme (India) ; Rural development Government policy ; Wildlife conservation Government policy ; Bureaucracy ; Chamoli District (India) Politics and government ; National Rural Employment Guarantee Scheme (India) ; India ; Wildlife (Protection) Act, 1972 ; Rural development ; Government policy ; India ; Chamoli District ; Wildlife conservation ; Government policy ; India ; Chamoli District ; Bureaucracy ; India ; Chamoli District ; Chamoli District (India) ; Politics and government ; Distrikt Chamoli ; Indien National Rural Employment Guarantee Act ; Transformation ; Bürokratie
    Abstract: A big cat overthrows the Indian state and establishes a reign of terror over the residents of a Himalayan town. A welfare legislation aimed at providing employment and commanding a huge budget becomes 'unimplementable' in a region bedeviled by high levels of poverty and unemployment. Paper Tiger provides a lively ethnographic account of how such seemingly bizarre scenarios come to be in contemporary India. Based on eighteen months of intensive fieldwork, this book presents a unique explanation for why and how progressive laws can do what they do and not, ever-so-often, what they are supposed to do. It reveals the double-edged effects of the reforms that have been ushered in by the post-liberalization Indian state, particularly the effort to render itself more transparent and accountable. Through a meticulous detailing of everyday bureaucratic life on the Himalayan borderland, Paper Tiger makes an argument for shifting the very frames of thought through which we apprehend the workings of the developmental Indian state
    Note: Title from publisher's bibliographic system (viewed on 05 Oct 2015)
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 43
    ISBN: 9781107079878 , 9781107439221
    Language: English
    Pages: x, 389 Seiten
    Edition: First published, reprinted
    DDC: 345/.04
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    Keywords: Criminal liability (International law) Congresses ; Impunity Congresses ; Criminal liability (International law) ; Criminal liability (International law) ; Impunity ; Impunity ; POLITICAL SCIENCE ; Conference papers and proceedings ; Aufsatzsammlung ; Verbrechen gegen die Menschlichkeit ; Straffreiheit ; Menschenrecht
    Abstract: A genealogy of the criminal turn in human rights / Karen Engle -- Anti-impunity as deflection of argument / Samuel Moyn -- Doing history with impunity / Vasuki Nesiah -- The Suth African Truth Commission and the AZAPO case : a reflection almost two decades later / D.M. Davis -- Anti-impunity politics in post-genocide Rwanda / Zinaida Miller -- Whose exceptionalism? Debating the inter-American view on amnesty and the Brazilian case / Fabia Fernandes Carvalho Veçoso -- The distributive politics of impunity and anti-impunity : lessons from four decades of Colombian peace negotiations / Helena Alviar García and Karen Engle -- From political repression to torturer impunity : the narrowing of Filártiga v. Peña-Irala / Natalie R. Davidson -- Impunity in a different register : people's tribunals and questions of judgment, law and responsibility / Dianne Otto -- Beyond Nuremberg : the historical significance of the post-apartheid transition in South Africa / Mahmood Mamdani
    Note: Includes papers presented at a conference held in Spring 2013 at The Bernard and Audre Rapoport Center for Human Rights and Justice at the University of Texas School of Law , Includes bibliographical references and index
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  • 44
    ISBN: 9781107038523
    Language: English
    Pages: x, 520 Seiten
    Series Statement: Cambridge studies in law and society
    Parallel Title: Erscheint auch als Thornhill, Christopher J., 1966 - A sociology of transnational constitutions
    DDC: 342.029
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    Keywords: Constitutional law Cross-cultural studies ; Social aspects ; Constitutional history ; Constitutional history ; Constitutional law Cross-cultural studies ; Social aspects ; Europa ; Rechtskultur ; Politische Beteiligung
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  • 45
    ISBN: 9781107147652
    Language: English
    Pages: xiv, 454 Seiten , Illustrationen, Diagramme
    Edition: First published
    Parallel Title: Erscheint auch als Africa and the ICC
    Parallel Title: Erscheint auch als Africa and the ICC
    DDC: 345.01096
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    Keywords: International Criminal Court ; International Criminal Court ; International criminal courts ; International crimes ; Criminal justice, Administration of ; Criminal justice, Administration of International cooperation ; International criminal courts Africa ; International crimes Africa ; Criminal justice, Administration of Africa ; Criminal justice, Administration of International cooperation ; Aufsatzsammlung ; Afrika ; Internationaler Strafgerichtshof
    Abstract: Africa and the ICC : an introduction / Kamari M. Clarke, Carleton University; Abel S. Knottnerus, University of Groningen; Eefje de Volder, Tilburg University -- The ICC in Africa : the fight against impunity / Shamiso Mbizvo, Associate International Cooperation Adviser of the Jurisdiction Complementarity and Cooperation Division of the Office of the Prosecutor (ICC) -- Africans and the ICC : hypocrisy, impunity, and perversion / Makau W. Mutua, SUNY Buffalo Law School -- The ICC's Africa problem : a spotlight on the politics and limits of international criminal justice / Solomon Ayele Dersso, ISS and Addis Ababa University -- The ICC, affective transference and the rhetorical politics of sentimentality / Kamari M. Clarke, Carleton University -- The ICC and Africa : rhetoric, hypocrisy management and legitimacy / Lee J.M. Seymour, University of Amsterdam -- France, Africa, and the ICC : the neocolonialist critique and the crisis of institutional legitimacy / Paul D. Schmitt, Attorney with DLA Piper LLP -- The AU, the ICC and the prosecution of African presidents / Abel S. Knottnerus, University of Groningen -- Discursive reconstruction of the ICC-Kenya engagement through Kenyan newspapers' editorial cartoons / Sammy Gakero Gachigua, Lancaster University -- A 'criminal investigation', not a 'political analysis'? Justice contradictions and the electoral consequences of Kenya's ICC cases / Thomas P. Wolf, Public Affairs Department of Ipsos Kenya -- The ICC in the Democratic Republic of Congo : a decade of partnership and antagonism / Patryk I. Labuda, Graduate Institute International and Development Studies Geneva -- Witness testimony, support, and protection at the ICC / Stephen Smith Cody, Alexa Koenig, and Eric Stover, Berkeley Law School -- Darfur tribal courts, reconciliation conferences and 'Judea' : local justice mechanisms and the construction of citizenship in Sudan / Karin Willemse, Erasmus University Rotterdam -- Interpretations of justice : the ICTR and Gacaca in Rwanda / Kristin C. Doughty, University of Rochester -- International criminal justice and the early formation of an African criminal court / Abel S. Knottnerus, University of Groningen; Eefje de Volder, University of Tilburg -- Beyond the ICC : state responsibility for the arms trade in Africa / Sara Kendall, University of Kent; Clare Da Silva, consultant, Amnesty International -- Epilogue: perceptions of justice / Kamari M. Clarke, Carleton University; Abel S. Knottnerus, University of Groningen; Eefje de Volder, Tilburg University
    Description / Table of Contents: 1 Africa and the ICC : an introduction / Kamari M. Clarke, Abel S. Knottnerus, Eefje de Volder. - 2 The ICC in Africa : the fight against impunity / Shamiso Mbizvo. - 3 Africans and the ICC : hypocrisy, impunity, and perversion / Makau W. Mutua. - 4 The ICC's Africa problem : a spotlight on the politics and limits of international criminal justice / Solomon Ayele Dersso. - 5 The ICC, affective transference and the rhetorical politics of sentimentality / Kamari M. Clarke. - 6 The ICC and Africa : rhetoric, hypocrisy management and legitimacy / Lee J.M. Seymour. - 7 France, Africa, and the ICC : the neocolonialist critique and the crisis of institutional legitimacy / Paul D. Schmitt. - 8 The AU, the ICC and the prosecution of African presidents / Abel S. Knottnerus. - 9 Discursive reconstruction of the ICC-Kenya engagement through Kenyan newspapers' editorial cartoons / Sammy Gakero Gachigua. - 10 A 'criminal investigation', not a 'political analysis'? Justice contradictions and the electoral conseque
    Note: First published 2016 , Includes bibliographical references and index (pages 445-454)
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  • 46
    ISBN: 9781316618509 , 9780521763387
    Language: English
    Pages: xiv, 397 Seiten , Karten , 24 cm
    Edition: First paperback edition
    Series Statement: Cambridge studies in international and comparative law 115
    Series Statement: Cambridge studies in international and comparative law
    Dissertation note: Teilw. zugl.: Cambridge, Mass., Harvard Law School, Diss., 2010
    DDC: 341.09/034
    RVK:
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    Keywords: International law History ; Legal polycentricity ; Hochschulschrift ; Internationales Recht
    Abstract: "It was 1878 when for the first time a Chinese and Japanese delegate attended a professional meeting of international lawyers. That year, Kuo-Taj-In (Songtao Guo) and Kagenori Wooyeno (Ueno), attended a session of the Association for the Reform and Codification of the Law of Nations, later renamed International Law Association. Founded in 1873 in Brussels by a group of liberal lawyers, reformist and philanthropists, the International Law Association exists until today as one of the profession's more important organisations. The founding, at the end of the nineteenth century, of this and other professional organisations like the Institut de Droit International marked the beginning of international law as a liberal reformist project.1 Advancing the rule of law in international relations, this project involved the enactment of international rules and the creation of international courts and organisations. It also involved the emergence of an autonomous international legal profession, progressively separated from diplomatic circles and from the representation of the interests of individual states"--
    Abstract: "The development of international law is conventionally understood as a history in which the main characters (states and international lawyers) and events (wars and peace conferences) are European. Arnulf Becker Lorca demonstrates how non-Western states and lawyers appropriated nineteenth-century classical thinking in order to defend new and better rules governing non-Western states' international relations. By internalizing the standard of civilization, for example, they argued for the abrogation of unequal treaties. These appropriations contributed to the globalization of international law. With the rise of modern legal thinking and a stronger international community governed by law, peripheral lawyers seized the opportunity and used the new discourse and institutions such as the League of Nations to dissolve the standard of civilization and codify non-intervention and self-determination. These stories suggest that the history of our contemporary international legal order is not purely European; instead they suggest a history of a mestizo international law"--
    Description / Table of Contents: Machine generated contents note: Introduction; Part I. Mestizo International Law: 1. Why a global intellectual history of international law?; Part II. Universal International Law: 2. Appropriating classical legal thought; 3. The imposition and negotiation of rules: hybridity and functional equivalences; 4. The expansion of nineteenth-century international law as circulation; Part III. The Fall of Classical Thought and the Turn to Modern International Law: 5. Sovereignty beyond the West, the end of classical international law; 6. Modern international law: good news for the semi-periphery?; Part IV. Modern International Law: 7. Petitioning the international: a 'pre-history' of self-determination; 8. Circumventing self-determination: league membership and armed resistance; 9. Codifying international law: statehood and non-intervention; Conclusion.
    Note: Based on author's dissertation (SJD - Harvard Law School), 2010
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  • 47
    ISBN: 9781316508435 , 9781107145054
    Language: English
    Pages: xx, 386 Seiten , Illustrationen
    Edition: First published
    Parallel Title: Erscheint auch als The power of legality
    DDC: 341
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    Keywords: International law ; Rule of law ; Law Philosophy ; Effectiveness and validity of law ; International law ; Rule of law ; Law Philosophy ; Effectiveness and validity of law ; Effectiveness and validity of law ; International law ; Law ; Rule of law ; International law Legality ; Rule of law ; International law systems ; General principles of international law ; Philosophy of law ; Aufsatzsammlung ; Internationales Recht ; Legalität ; Legalität ; Internationales Recht ; Rechtsphilosophie
    Note: Includes bibliographical references and index , Hier auch später erschienene, unveränderte Nachdrucke
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238701
    Language: English
    Pages: Online-Ressource (170 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Drying wells, rising stakes
    Parallel Title: Erscheint auch als Drying wells, rising stakes
    DDC: 333.913
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    Keywords: OECD ; Grundwasser ; Landwirtschaft ; Ökologischer Landbau ; OECD-Staaten ; Agriculture and Food ; OECD ; Landwirtschaft ; Bewässerung ; Wassernutzung ; Grundwasser ; OECD ; Landwirtschaft ; Bewässerung ; Wassernutzung ; Grundwasser
    Abstract: Groundwater has provided great benefits to agriculture irrigation in semi-arid OECD countries, but its intensive use beyond recharge in certain regions has depleted resources and generated significant negative environmental externalities. The report provides a characterisation of the diversity of groundwater systems, reviews policies in OECD countries, and proposes a package of recommendations to ensure that groundwater can sustain its services to agriculture and contribute to climate change adaptation.
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
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    Keywords: Science and Technology ; Bericht ; Big Data ; Weltwirtschaft ; Wohlstand
    Abstract: Today, the generation and use of huge volumes of data are redefining our “intelligence” capacity and our social and economic landscapes, spurring new industries, processes and products, and creating significant competitive advantages. In this sense, data-driven innovation (DDI) has become a key pillar of 21st-century growth, with the potential to significantly enhance productivity, resource efficiency, economic competitiveness, and social well-being. Greater access to and use of data create a wide array of impacts and policy challenges, ranging from privacy and consumer protection to open access issues and measurement concerns, across public and private health, legal and science domains. This report aims to improve the evidence base on the role of DDI for promoting growth and well-being, and provide policy guidance on how to maximise the benefits of DDI and mitigate the associated economic and societal risks.
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  • 50
    ISBN: 1107538548 , 9781107538542 , 9781107116405
    Language: English
    Pages: xv, 408 Seiten , Illustrationen
    Edition: First published
    Series Statement: Law in context
    Parallel Title: Erscheint auch als Law's ethical, global, and theoretical contexts
    DDC: 340/.1
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    Keywords: Twining, William ; Twining, William 1934- ; Law Philosophy ; Law and ethics ; Law Moral and ethical aspects ; Law Interpretation and construction ; Human rights ; Constitutional law ; Law Philosophy ; Law and ethics ; Human rights ; Constitutional law ; Festschrift ; Rechtsethik ; Menschenrecht ; Verfassungsrecht ; Globalisierung ; Rechtstheorie
    Abstract: An intellectual journey with William Twining : an interview (Manuel Atienza -- and Raymundo Gama) -- Resituating Twining's discovery of Bentham's fragment on 'torture' amidst the 21st century ce 'terror wars' (Upendra Baxi) -- Human rights and traditional values (Christopher McCrudden) -- Southern voices in transitional justice : a critical reflection on human rights and transition" (Fionnuala Ni Aolain) -- Human rights and Latin American southern voices (Oscar Guardiola-Rivera) -- Towards a socio-legal theory of indignation (Boaventura de Sousa Santos) -- Towards a cosmopolitan pluralist theory of constitutionalism (Gavin W Anderson) -- The state and constitutionalism in post-colonial societies in Africa (Yash Ghai -- and Jill Cottrell) -- Comparative law, rights, and the environment (John McEldowney) -- Homage and heresy from a licensed subversive : theorising paradigm change in transnational economic regulation (Jane Kelsey) -- Digital thoughtways : technology, jurisprudence, and global justice (Abdul -- Paliwala) -- Twining on Llewellyn and legal realism (Fred Schauer) -- Theorizing as activity : transnational legal theory in context (Peer -- Zumbansen) -- Does global legal pluralism need a concept of law? (Roger Cotterrell) -- How to do things with legislation, or, 'everything depends on the context' (David Miers) -- How to do things with standards (Jeremy Waldron) -- Glimmers of an awakening within analytical jurisprudence (Brian Z. Tamanaha)
    Description / Table of Contents: An intellectual journey with William Twining : an interview (Manuel Atienzaand Raymundo Gama) -- Resituating Twining's discovery of Bentham's fragment on 'torture' amidst the 21st century ce 'terror wars' (Upendra Baxi) -- Human rights and traditional values (Christopher McCrudden) -- Southern voices in transitional justice : a critical reflection on human rights and transition" (Fionnuala Ni Aolain) -- Human rights and Latin American southern voices (Oscar Guardiola-Rivera) -- Towards a socio-legal theory of indignation (Boaventura de Sousa Santos) -- Towards a cosmopolitan pluralist theory of constitutionalism (Gavin W Anderson) -- The state and constitutionalism in post-colonial societies in Africa (Yash Ghai -- and Jill Cottrell) -- Comparative law, rights, and the environment (John McEldowney) -- Homage and heresy from a licensed subversive : theorising paradigm change in transnational economic regulation (Jane Kelsey) -- Digital thoughtways : technology, jurisprudence, and global justice (Abdul -- Paliwala) -- Twining on Llewellyn and legal realism (Fred Schauer) -- Theorizing as activity : transnational legal theory in context (Peer -- Zumbansen) -- Does global legal pluralism need a concept of law? (Roger Cotterrell) -- How to do things with legislation, or, 'everything depends on the context' (David Miers) -- How to do things with standards (Jeremy Waldron) -- Glimmers of an awakening within analytical jurisprudence (Brian Z. Tamanaha).
    Note: Includes bibliographical references and index
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  • 51
    Book
    Book
    Cambridge : Cambridge University Press
    ISBN: 9781107027435
    Language: English
    Pages: XII, 277 Seiten
    Additional Information: Rezensiert in Engelhardt, Hanns Religion, Law and Society 2015
    Series Statement: Cambridge studies in law and society
    Parallel Title: Erscheint auch als Sandberg, Russell Religion, law and society
    DDC: 346.015
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    Keywords: Culture and law ; Religion and law ; Sociological jurisprudence ; Religion ; Recht ; Gesellschaft ; Säkularisierung ; Gesellschaft ; Recht ; Religion ; Säkularisierung
    Description / Table of Contents: The new worldThe secularisation thesis -- Secularisation within religious groups -- Questioning the secularisation thesis -- Beyond secularisation -- A new dawn.
    Note: Includes bibliographical references and index
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  • 52
    ISBN: 9780521195782
    Language: English
    Pages: xxiii, 608 Seiten
    Additional Information: Rezensiert in Damgaard, Iben The Cambridge Handbook of Human Dignity. Interdisciplinary Perspectives 2016
    Parallel Title: Erscheint auch als The Cambridge handbook of human dignity
    DDC: 323
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    Keywords: Aufsatzsammlung ; Menschenwürde ; Ursprung ; Reichweite ; Verletzung ; Justiziabilität ; Bioethik ; Geschichte ; Menschenwürde
    Note: Hier auch später erschienene, unveränderte Nachdrucke , Literaturverzeichnis: Seite 559-562. - Literaturangaben
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  • 53
    Book
    Book
    Cambridge : Cambridge University Press
    ISBN: 9781107058309
    Language: English
    Pages: ix, 307 Seiten
    Series Statement: Cambridge studies in law and society
    DDC: 342.408/52975674
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    Keywords: Hijab (Islamic clothing) Law and legislation ; Europe, Western ; Islamic clothing and dress Social aspects ; Europe, Western ; Muslim women Legal status, laws, etc ; Europe, Western ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Europa ; Muslimin ; Gesicht ; Schleier ; Verhüllung ; Recht
    Abstract: "One of the most remarkable aspects pertaining to the legal bans and societal debates on the face veil in Europe is that they rely on assumptions which lack any factual basis. To rectify this, Eva Brems researched the experiences of women who wear a face veil in Belgium, and brought her research results together with those of colleagues who did the same in four other European countries. Their findings, which are outlined in this volume, move the current discussion on face veil bans forward by providing a much-needed insider perspective"--
    Note: Includes bibliographical references and index , Introduction to the volume , Niqabis in Denmark : when politicians ask for a qualitative and quantitative profiling of a very small and elusive sub-culture , The Belgian 'burqa ban' confronted with insider realities , France vs. England , Insider perspectives and the human rights debate on face veil bans , Symptomatic symbolism : banning the face-veil 'as a symbol' , Bas les masques! unveiling Muslim women on behalf of the protection of public order : reflections on the legal controversies around a novel definition of 'public order' used to ban full-face covering in France , Islamic veil bans : the gender equality justification and empirical evidence , Women's oppression and face veil bans: a feminist assessment , The return of a persecuting society? : criminalising facial veils in Europe , Asserting state sovereignty : the face veil ban in Belgium , The performativity of face-veil controversies across Europe , Proscribing unveiling - law a chimera and an instrument in the political agenda
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  • 54
    Book
    Book
    Cambridge : Cambridge University Press
    ISBN: 1316603482 , 9781316603482 , 9781107035966
    Language: English
    Pages: XLII, 320 Seiten
    Series Statement: Cambridge studies in international and comparative law 105
    Series Statement: Cambridge studies in international and comparative law
    Dissertation note: Teilw. zugl.: Genf, Graduate Institute of International and Development Studies, Diss., 2011
    DDC: 347/.012
    RVK:
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    Keywords: International courts ; Commercial courts ; Forum shopping ; Jurisdiction (International law) ; International courts ; Commercial courts ; Forum shopping ; Jurisdiction (International law) ; LAW / International ; Hochschulschrift ; Forum Shopping ; Internationale Gerichtsbarkeit
    Abstract: "Forum shopping, which consists of strategic forum selection, parallel litigation and serial litigation, is a phenomenon of growing importance in international adjudication. Preliminary objections (or a party's placement of conditions on the existence and development of the adjudicatory process) have been traditionally conceived as barriers to adjudication before single forums. This book discusses how adjudicators and parties may refer to questions of jurisdiction and admissibility in order to avoid conflicting decisions on overlapping cases, excessive exercises of jurisdiction and the proliferation of litigation. It highlights an emerging, overlooked function of preliminary objections: transmission belts of procedure-regulating rules across the 'international judiciary'. Activating this often dormant, managerial function of preliminary objections would nurture coordination of otherwise independent and autonomous tribunals"--
    Abstract: "Forum shopping, which consists of strategic forum selection, parallel litigation and serial litigation, is a phenomenon of growing importance in international adjudication. Preliminary objections (or a party's placement of conditions on the existence and development of the adjudicatory process) have been traditionally conceived as barriers to adjudication before single forums. This book discusses how adjudicators and parties may refer to questions of jurisdiction and admissibility in order to avoid conflicting decisions on overlapping cases, excessive exercises of jurisdiction and the proliferation of litigation. It highlights an emerging, overlooked function of preliminary objections: transmission belts of procedure-regulating rules across the 'international judiciary'. Activating this often dormant, managerial function of preliminary objections would nurture coordination of otherwise independent and autonomous tribunals"--
    Description / Table of Contents: Machine generated contents note: Introduction; 1. The rise of 'forum shopping' in international adjudication; 2. The promise and limits of 'proceduralism' to address forum shopping; 3. On preliminary questions and objections; 4. The source and contours of international tribunals' powers to rule on preliminary objections; 5. Jurisdiction and admissibility; 6. International tribunals' discretion to (not) exercise jurisdiction and forum shopping; 7. Principles and rules permitting coordination through the prism of preliminary objections; 8. Conclusion.
    Note: Based on author's dissertation (doctoral) -- Graduate Institute of International and Development Studies (Geneva, Switzerland), 2011 , Includes bibliographical references and index , Hier auch später erschienene, unveränderte Nachdrucke
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
    RVK:
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    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
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    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
    RVK:
    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
    RVK:
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
    RVK:
    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
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  • 60
    ISBN: 9780521190886 , 9780521143080 , 0521190886 , 052114308X
    Language: English
    Pages: xi, 471 Seiten , Includes bibliographical references and index
    Edition: First published
    Series Statement: Cambridge companions to law
    Parallel Title: Erscheint auch als The Cambridge companion to international law
    DDC: 341
    RVK:
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    Keywords: International law ; International law History ; Globalization ; Völkerrecht ; Geistesgeschichte ; Ideengeschichte ; Geschichte ; Internationale Politik ; Völkerrechtssubjekt ; Staat ; Unabhängigkeit ; Souveränität ; Aufsatzsammlung ; Lehrbuch ; Internationales Recht
    Abstract: "From an exotic specialization on the fringes of the law school, international law has turned during the last century into a ubiquitous presence in global policy-making as well as in academic and journalistic commentary on such policy-making. With internationalization first, globalization later, questions about the legality under international treaties or customary law of this or that action were posed with increasing urgency in the media and by citizen activists as well as by governments and international institutions"--
    Abstract: "This intellectually rigorous introduction to international law encourages readers to engage with multiple aspects of the topic: as 'law' directing and shaping its subjects; as a technique for governing the world of states and beyond statehood; and as a framework within which several critical and constructivist projects are articulated. The articles situate international law in its historical and ideological context and examine core concepts such as sovereignty, jurisdiction and the state. Attention is also given to its operation within international institutions and in dispute settlement, and a separate section is devoted to international law's 'projects': protecting human rights, eradicating poverty, the conservation of resources, the regulation of international trade and investment and the establishment of international order. The diverse group of contributors draws from disciplinary orientations ranging from positivism to postmodernism to ensure that this book is informed theoretically and politically, as well as grounded in practice"--
    Description / Table of Contents: Machine generated contents note: Introduction James Crawford and Martti Koskenniemi; Part I. The Contexts of International Law: 1. International law in diplomatic history Gerry Simpson; 2. International law in the world of ideas Martti Koskenniemi; 3. International law as 'law' Frédèric Me;gret; Part II. International Law and the State: 4. Statehood - territory, people, government Karen Knop; 5. Uses of 'sovereignty' in the law James Crawford; 6. Exercise and limits of jurisdiction Bruno Simma and Andreas Muller; 7. Lawfare and warfare David Kennedy; Part III. Techniques and Arenas: 8. Law-making and sources - the argumentative basis Hilary Charlesworth; 9. Judicial settlement and arbitration - the invisible centre of international law Benedict Kingsbury; 10. International institutions Jan Klabbers; 11. Policing and sanctions Dino Kritsiotis; Part IV. Projects of International Law: 12. Constituting order Anne Orford; 13. Legitimating the rule of law B. S. Chimni; 14. Human rights in disastrous times Susan Marks; 15. Attacking evil Sarah Nouwen; 16. Regulating trade and investment Helène Ruiz-Fabri; 17. The role of international law in reproducing massive poverty Thomas Pogge; 18. Conserving resources Sundhuya Pahuja.
    Note: Hier auch später erschienene, unveränderte Nachdrucke
    URL: Cover
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264179288
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Erscheint auch als Better regulation in Europe
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    Keywords: Regulierung ; Griechenland ; Governance ; Greece ; Griechenland ; Wirtschaftspolitik ; Regulierung
    Abstract: This review of regulation in Greece maps and analyses the core issues which together make up effective regulatory management, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include improving regulatory management, institutional capacities for effective regulation, transparency and processes for effective public consultation and communication, processes for the development of new regulations and for the management of the regulatory stock, compliance rates, enforcement policy. appeal processes, the interface between different levels of government and interface between national processes and those of the EU.
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264120808
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.21
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation and employment
    DDC: 331.11
    RVK:
    Keywords: Einkommensteuer ; Steuerpolitik ; Erwerbstätigkeit ; Niedrigeinkommen ; Ältere Arbeitskräfte ; Hochqualifizierte Arbeitskräfte ; OECD-Staaten ; Employment ; Taxation ; OECD ; Steuerpolitik ; Einkommensteuer ; Beschäftigung ; Niedriglohn ; Älterer Arbeitnehmer ; Hochqualifizierter Beruf
    Abstract: This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges. Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers. This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers. As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.
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  • 63
    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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  • 64
    ISBN: 9789264097094
    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 ; Dänemark ; Taxation ; Denmark ; Dänemark ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264090363
    Language: English
    Pages: Online Ressource (3753 KB, 403 S.)
    Parallel Title: Print version The Economics of Adapting Fisheries to Climate Change
    DDC: 333.956
    RVK:
    Keywords: Electronic books ; Fischwirtschaft ; Anpassung ; Klimaänderung
    Abstract: Climate change is becoming more evident and, as it increases, will alter the productivity of fisheries and the distribution of fish stocks. From an economic point of view, the changes will have impacts on fisheries and coastal communities in different ways. These expected changes require adaptable and flexible fisheries and aquaculture management policies and governance frameworks. However, the forms of future climate change and the extent of its impact remain uncertain. Fisheries policy makers therefore need to develop strategies and decision-making models in order to adapt to climate change under such uncertainty while taking into account social and economic consequences. While most work on climate change in the fisheries sector has focused on fisheries science, this book highlights the economic and policy aspects of adapting fisheries to climate change. An outcome of the OECD Workshop on the Economics of Adapting Fisheries to Climate Change, held in June 2010, the book outlines the actions that fisheries policy makers must undertake in the face of climate change. These include: strengthening the global governance system, a broader use of rights-based management systems, ecosystem protection, industry transformation through the ending of environmental harmful subsidies and a focus on demand for sustainably caught seafood, and, in particular, using aquaculture as a key part of the response to climate change.
    Description / Table of Contents: Foreword; Acknowledgements; Table of contents; Acronyms and Abbreviations; Chair's Summary; Fisheries management and governance challenges in a climate change; Economic and policy issues related to the impact of climate change on fisheries; From an ecosystem approach to assess climate change impacts on fisheries; Dealing with uncertainty - implications for fisheries adaptation; Fisheries management and governance challenges in a changing climate; Is the current fisheries management toolbox sufficient to address climate change?; The economics of climate adaptation and marine capture fisheries
    Description / Table of Contents: Climate change, adaptation and the fisheries sectorClimate change and the management of high seas, straddling and migratory fish stocks; Fisheries governance in the UK: challenges and opportunities in a changing climate; Korea's effective approach to adapting climate change in the fisheries sector; Chinese Taipei: the impact of climate change on coastal fisheries; Annex 1. Opening Address by Vice-Minister for Food, Agriculture, Forestry and Fisheries of Korea; Annex 2. Author biographies; Annex 3. List of the workshop participants;
    Note: Description based upon print version of record
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  • 66
    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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  • 67
    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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  • 68
    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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  • 69
    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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  • 70
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264119680
    Language: English
    Edition: 2011
    RVK:
    RVK:
    Keywords: Fischerei ; Aquakultur ; Zertifizierung ; Norm
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  • 71
    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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  • 72
    ISBN: 9789264117709
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
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  • 73
    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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  • 74
    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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  • 75
    ISBN: 9789264114708
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : France 2011 : Combiné : Phase 1 + Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
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  • 76
    ISBN: 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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  • 77
    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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  • 78
    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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  • 79
    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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  • 80
    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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  • 81
    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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  • 82
    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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  • 83
    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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  • 84
    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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  • 85
    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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  • 86
    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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  • 87
    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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  • 88
    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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  • 89
    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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  • 90
    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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  • 91
    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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  • 92
    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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  • 93
    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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  • 94
    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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  • 95
    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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  • 96
    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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  • 97
    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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  • 98
    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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  • 99
    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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  • 100
    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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