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  • MPI Ethno. Forsch.  (177)
  • Paris : OECD Publishing  (90)
  • London [u.a.] : Routledge  (72)
  • Leiden : Brill
  • Law  (155)
  • Psychology  (22)
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Language
  • 1
    ISBN: 9789004375765
    Language: English
    Pages: 1 Online-Ressource (VIII, 308 Seiten) , Illustrationen
    Series Statement: Medieval law and its practice volume 25
    Parallel Title: Erscheint auch als Law and language in the Middle Ages
    DDC: 340.14
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    Keywords: Law Language ; Law, Medieval ; Law History ; Europe ; Law Language ; Law, Medieval ; Law History ; Aufsatzsammlung ; Recht ; Rechtssprache ; Geschichte 500-1500 ; Europa ; Recht ; Rechtssprache ; Geschichte 500-1500
    Note: Includes bibliographical references and index
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  • 2
    ISBN: 9789004364547
    Language: English
    Pages: XII, 476 Seiten
    Series Statement: Muslim minorities Volume 29
    Series Statement: Muslim minorities
    Parallel Title: Erscheint auch als Albrecht, Sarah, author Dar al-Islam revisited
    Dissertation note: Dissertation Freie Universität Berlin 2014
    DDC: 340.5/9
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    Keywords: Muslims Legal status, laws, etc ; Muslims ; Dār al-Islām ; Islamic law Reception ; Islamic law Interpretation and construction ; Hochschulschrift ; Muslim ; Rechtsstellung ; Islamisches Recht ; Islamisches Recht
    Abstract: Formation and Development of Territorial Concepts in the Pre-modern Period -- Debates on Territoriality in the Modern Period -- Dār al-Islām versus Dār al-Kufr : Reinventing Traditional Binaries -- Dār al-Islām and the West : A Contractual Relationship -- Dār al-Islām Relocated : How "Islamic" is the West? -- Rethinking Territoriality beyond Dār al-Islām : Alternative Calls for Overcoming Geo-Religious Boundaries -- Territoriality, Residence and Legal interpretation in the West -- Territoriality, Authority, and Identity
    Note: Vollständiger Hochschulschriftenvermerk wurde ermittelt
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  • 3
    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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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264270480
    Language: English
    Pages: Online-Ressource (404 p.) , ill.
    Parallel Title: Erscheint auch als Behavioural insights and public policy
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    Keywords: Politik ; Politische Entscheidung ; Verhalten ; Verhaltensökonomik ; Neurowissenschaften ; Entscheidungstheorie ; Welt ; Governance ; Humanethologie ; Entscheidung ; Staatstätigkeit
    Abstract: “Behavioural insights”, or insights derived from the behavioural and social sciences, including decision making, psychology, cognitive science, neuroscience, organisational and group behaviour, are being applied by governments with the aim of making public policies work better. As their use has become more widespread, however, questions are being raised about their effectiveness as well as their philosophical underpinnings. This report discusses the use and reach of behavioural insights, drawing on a comprehensive collection of over 100 applications across the world and policy sectors, including consumer protection, education, energy, environment, finance, health and safety, labour market policies, public service delivery, taxes and telecommunications. It suggests ways to ensure that this experimental approach can be successfully and sustainably used as a public policy tool.
    Abstract: "Behavioural insights, or insights derived from the behavioural and social sciences, including decision making, psychology, cognitive science, neuroscience, organisational and group behaviour, are being applied by governments with the aim of making public policies work better. As their use has become more widespread, however, questions are being raised about their effectiveness as well as their philosophical underpinnings. This report discusses the use and reach of behavioural insights, drawing on a comprehensive collection of over 100 applications across the world and policy sectors, including consumer protection, education, energy, environment, finance, health and safety, labour market policies, public service delivery, taxes and telecommunications. It suggests ways to ensure that this experimental approach can be successfully and sustainably used as a public policy tool.
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  • 5
    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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  • 6
    ISBN: 9789004316089
    Language: English
    Pages: VI, 222 Seiten , 25 cm
    Series Statement: Muslim minorities volume 22
    Parallel Title: Erscheint auch als
    DDC: 342.4108/78
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    Keywords: Muslimin ; Islam ; Rechtsprechung ; Großbritannien
    Note: Includes bibliographical references and index
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  • 7
    ISBN: 9789004306912
    Language: English
    Pages: XXII, 324 Seiten , Illustrationen, Diagramm , 25 cm
    Series Statement: Women and gender - the Middle East and the Islamic world volume 15
    Series Statement: Woman and gender
    Parallel Title: Erscheint auch als Women judges in the Muslim world
    DDC: 340.5/901
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    Keywords: Women judges (Islamic law) ; Women judges ; Aufsatzsammlung ; Islamische Staaten ; Richterin
    Abstract: Women Judges in the Muslim World: A Comparative Study of Discourse and Practice' fills a gap in academic scholarship by examining public debates and judicial practices surrounding the performance of women as judges in eight Muslim-majority countries (Indonesia, Malaysia, Pakistan, Syria, Egypt, Libya, Tunisia and Morocco). Gender, class, and ethnic biases are inscribed in laws, particularly in the domain of shari'a-derived family law. Editors Nadia Sonneveld and Monika Lindbekk have carefully woven together the extensive fieldwork and expertise of each author. The result is a rich tapestry that brings out the various effects of women judges in the management of justice. In contrast to early scholarship, they convincingly prove that ?the woman judge? does not exist --Back cover
    Description / Table of Contents: Foreword : making the case for women judges in the Muslin World / Valentine M. Moghadom -- Introduction : a historical overview of gender and judicial authority in the Muslin World / Nadia Soneveld and Monika Lindbekk -- Do female judges judge differently? Empirical realities of a theoretical debate / Ulrike Schultz -- Women's access to legal education and their appointment to the judiciary : the Dutch, Egyptian, and Indonesian cases compared / Nadia Sonneveld -- Female judges at Idonesian religious courtrooms : opportunities and challenges to gender equality / Euis Nurlaelawati an Arskal Salim -- Seeking Portia and the Duke : male and female judges dispensing justice in paternity cases in Morocco / Nadia Sonneveld -- Female judges in Malaysian Sharia courts : a problem of gender or legal interpretation? / Najibah Mohd Zin -- Tunisian female judges and 'The mobilization of the emancipative potential of the Tunisian family law' / Maaike Voorhoeve -- Lady judges of Pakistan : embodying the cangig living tradition of Islam / Rubya Mehdi -- The politics of exclusion : women public prosecutors and criminal court judges in Syria (1975-2009) / Monique C. Cardinal -- The best of times, the worst of times : State-Salaried female legal professionals and foreign policy in post-Qadhafi Libya / Jessica Carlisle -- Women judges in Egypt : discourse and practice / Monika Lindbekk
    Note: Literaturangaben
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  • 8
    ISBN: 9789004311350
    Language: English
    Pages: Online-Ressource (XII, 219 Seiten)
    Series Statement: Medieval law and its practice volume 20
    Series Statement: Medieval law and its practice
    Parallel Title: Erscheint auch als Vitiello, Joanna Carraway Public justice and the criminal trial in late medieval Italy
    DDC: 345.45430509024
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    Keywords: Criminal justice, Administration of ; Criminal justice, Administration of History ; Italy ; Reggio Emilia ; Criminal procedure History ; Italy ; Reggio Emilia ; Criminal procedure Italy ; Reggio Emilia ; History ; Italien ; Reggio nell'Emilia ; Strafrechtspflege ; Strafverfahrensrecht ; Geschichte
    Note: Der Titel ist Teil des Projekts Knowledge Unlatched, Round2 Pre-Unlatch
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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  • 9
    ISBN: 9789004330900 , 9004330909 , 9789004330894
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Handbook of oriental studies. Section eight, Uralic and Central Asian studies Volume 24
    Parallel Title: Erscheint auch als
    Parallel Title: Print version Sartori, Paolo, 1975- Visions of justice
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    Keywords: Islamic law History 19th century ; Muslims Legal status, laws, etc 19th century ; History ; Law History 19th century ; Muslims Legal status, laws, etc 19th century ; History ; Islamic law ; Muslims ; Law ; Muslims ; Law ; Muslims ; Legal status, laws, etc ; LAW ; General ; Russia (Federation) ; Central Asia ; History ; Islamic law ; Electronic book ; Electronic book
    Abstract: Introduction -- The Islamic juridical field of Islamic central Asia (1785-1916) -- Native judges into colonial scapegoats -- The bureaucratization of land tenure -- Annulling charitable endowments -- Fatwas for Muslims, opinions for Russians -- Epilogue : the legacy: opportunities from colonialism
    Note: Includes bibliographical references and index
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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  • 10
    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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  • 11
    ISBN: 9781138924604 , 9780415661867
    Language: English
    Pages: XVI, 234 S.
    Edition: First issued in paperback
    Series Statement: Law, development and globalization
    Dissertation note: Zugl.: Bremen, Univ., Diss.
    DDC: 323.3/52095492
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    Keywords: Children Legal status, laws, etc ; Children's rights ; International and municipal law ; Hochschulschrift
    Description / Table of Contents: Governance inspirations meet the study of human rights norms -- Children's rights in Bangladesh : national versus local implementation -- The local implementation process -- Local infrastructure, institutions and actors -- Beyond project outcomes : reflections upon local children's rights change -- Conclusion.
    Note: Includes bibliogr. references and index , Bibliogr. S. [198] - 219
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  • 12
    ISBN: 9780415747769
    Language: English
    Pages: XV, 350 S.
    Edition: 1. publ.
    Series Statement: Routledge research in human rights law
    Parallel Title: Erscheint auch als Doyle, Cathal M. Indigenous peoples, title to territory, rights and resources
    Parallel Title: Erscheint auch als Doyle, Cathal M. Indigenous peoples, title to territory, rights and resources
    DDC: 342.08/72
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    Keywords: Indigenous peoples Land tenure ; Indigenous peoples Civil rights ; Indigenous peoples Legal status, laws, etc ; Consent (Law) ; Indigenous peoples Land tenure ; Indigenous peoples Civil rights ; Indigenous peoples Legal status, laws, etc ; Consent (Law) ; Indigenes Volk ; Grundeigentum ; Bürgerrecht ; Stammesgesellschaft ; Rechtsstellung ; Menschenrecht ; Schutz ; Global Indigene Völker ; Grundbesitz ; Staatsbürgerrechte ; Rechte indigener/tribaler Bevölkerungen ; Menschenrechtsschutz ; Indigenous and Tribal Peoples Convention (1989-06-27) ; Indigenous peoples Land tenure ; Civil and political rights ; Rights of indigenous/tribal populations ; Protection of human rights ; United Nations Declaration on the Rights of Indigenous Peoples (2007-09-13) Internationale Organisation ; Haltung von Akteuren zu Einzelfragen ; Soziale Gerechtigkeit ; Politische Partizipation ; International organizations Position of actors on specific issues ; Social justice ; Political participation ; Erde ; Indigenes Volk ; Völkerrecht ; Selbstverwaltung ; Grundeigentum ; Natürliche Ressourcen
    Abstract: "The right of indigenous peoples to Free Prior and Informed Consent (FPIC) in relation to natural resource extraction in their territories is a principle that is increasingly recognised by intergovernmental organizations, international bodies, conventions and international human rights law as well as in the domestic law of some States. This book offers a comprehensive overview of the status of Free Prior and Informed Consent under international human rights law, considering the main controversies, obstacles and challenges associated with its recognition and implementation. The book examines the relationship between Free Prior and Informed Consent and territorial, resource and governance rights. The historical basis for FPIC is considered as well as the legitimacy of the dominant doctrines of exclusive State ownership of subsoil resources. The book argues that FPIC constitutes an emerging norm of international law with a tipping point having been reached in terms of the requirements recognition, both within and beyond the human rights regime. It draws on emerging jurisprudence from around the world, as well as evolving industry standards and policies, to illustrate the growing recognition of the fact that respect for the consent requirement is fundamental to securing indigenous peoples self-governance and territorial rights"--
    Description / Table of Contents: IntroductionPart I. The role of indigenous peoples' consent in legitimising title to territory -- The genesis of indigenous consent under international law and its role in legitimishing title to territory -- Nineteenth-century positivists and divergence between the role of consent in theory and practice -- Part II. The requirement for free prior and informed consent in the normative framework of indigenous peoples' rights -- The evolving consent requirement under the ILO system -- The self-determination-based normative framework of indigenous rights -- FPIC and the normative framework of indigenous peoples' rights -- Debates in relation to the consent requirement -- Part III. Implementation of free prior and informed consent : challenges and opportunities -- The evolving practice of States and international organisations -- FPIC and the corporate obligation to respect indigenous peoples' rights -- Operationalisation of consent, challenges, limitations and opportunities -- Conclusion.
    Note: Includes bibliographical references and index
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  • 13
    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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  • 14
    Book
    Book
    London [u.a.] : Routledge
    ISBN: 0203776844 , 9780415838924 , 9780203776841
    Language: English
    Pages: XVIII, 410 S. , Ill., Kt.
    Edition: First publ.
    Series Statement: Routledge research in international law
    DDC: 341.42096
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    Keywords: Boundary disputes ; Africa Boundaries ; Boundary disputes ; Africa ; Boundaries ; Afrika ; Grenzkonflikt ; Internationales Recht
    Abstract: Introduction -- Africa : birthing the empire of law and concept of territory -- Sovereignty, jurisdiction, territorial integrity and territorial acquisition in international law -- Frontiers and boundaries in the context of international legal framework of territorial sovereignty and jurisdiction -- Province of international boundary disputes determined -- Actual and potential role of the African Union Organisation in boundary dispute management and resolution -- African regional economic communities and the management of boundary disputes -- Manifestations of boundary disputes in the African geopolitical zones -- Case study : the arbitral route to settlement of African boundary disputes -- Case study : mediation route to settlement : the dispute between Malawi and Tanzania over Lake Nyasa -- Case study : adjudicative route : a critique of the land and maritime boundary dispute (Cameroon v Nigeria) -- Sociology, politics, insecurity and the psychology of power in African boundary relations -- Pacific settlement of international boundary disputes : a critical appraisal of the International Court of Justice -- Role and scope for involvement of Africa's developed northern partners in the settlement of boundary disputes -- The problem of costs and the relevance of legal aid in African boundary dispute resolution : funding delimitation, demarcation and other implementation activities -- Settlement of the uti possidetis principle in light of the African experience -- Strategies and modalities to resolve straddling communities and resources under the African Union Boundary Programme -- Alternative futures : strategies of negotiation and innovative methods to avoid deadlock in relation to territorial conflicts -- Resolution of international boundary disputes involving African nations : alternative futures and general conclusions
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  • 15
    Book
    Book
    London [u.a.] : Routledge
    ISBN: 9780415711098 , 9780415711104
    Language: English
    Pages: XIII, 207 S.
    Edition: 1. publ.
    Series Statement: Global issues in crime and justice 2
    Series Statement: Global issues in crime and justice
    DDC: 306.362
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    Keywords: Menschenrecht ; Menschenrechtsverletzung ; Menschenhandel ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Menschenhandel
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  • 16
    ISBN: 9780415617789
    Language: English
    Pages: XIII, 366 S. , graph. Darst., Kt. , 25 cm
    Series Statement: Routledge handbooks
    Parallel Title: Online-Ausg. u.d.T. Routledge handbook of political corruption
    DDC: 364.1/323
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    Keywords: Political corruption ; Political corruption ; Aufsatzsammlung ; Politik ; Korruption ; Politiker ; Korruption
    Abstract: This handbook provides a showcase to the most innovative and exciting research being conducted in the field of political corruption, as well as providing a new point of reference for all who are interested in the topic.
    Note: Literaturangaben
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  • 17
    ISBN: 9789004262126
    Language: English
    Pages: 1 Online-Ressource (XIV, 281 Seiten) , Karten
    Series Statement: Islam in Africa Volume 15
    Series Statement: Islam in Africa
    Parallel Title: Erscheint auch als Sharīʿa in Africa today
    DDC: 340.5/9096
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    Keywords: Islamic law ; Islamic courts ; Law ; Law ; Electronic books ; Aufsatzsammlung ; Subsaharisches Afrika ; Islamisches Recht
    Abstract: Sharīʿa in Africa Today. Reactions and Responses explores how Islamic law has influenced relations between Muslims and Christians, through a series of case studies by young African scholars working in four African countries: in Sudan where total Sharīʿa was applied until recently; in Nigeria where the Northern states re-introduced Sharīʿa courts; in Kenya where the place of Islamic courts has been contested in constitutional debates; in Tanzania where Muslims are calling for the re-introduction of Islamic courts
    Note: Literaturverzeichnis: Seite 259-269 , Part 1: Sudan: total shari'a , "Shari'a and reality": a domain of contest among Sunni Muslims in the District of Shendi, Northern Sudan , Contradicting state ideology in Sudan: Christian-Muslim relations among the internally displaced persons in Khartoum - the case of Mandela and Wad al-Bashir Camps , Part 2: Nigeria: "re-implementation of shari'a" , The evolution of the independent shari'a panel in Osun State, South-West Nigeria , "Education is Education": contemporary Muslim views on Muslim women's education in northern Nigeria , 'We Introduced shari'a" - the Izala Movement in Nigeria as initiator of shari'a-reimplementation in the north of the country: some reflections , Part 3: Kenya: "place of shari'a in the constitution" , Debates on kadhi's courts and Christian-Muslim relations in Isiolo Town: thematic issues and emergent trends , "Necessity removes restrictions": Swahili Muslim women's perspectives on their participation in the public sphere , Women's views on the role of kadhi's courts: a case study of Kendu Bay, Kenya , Part 4: Tanzania: "calls for the re-introduction of shari'a" , Demand for the re-Introduction of kadhi's courts on the Tanzanian mainland: a religious, social and political analysis , "Chaos will never have a chance": shari'a debates and tolerance in a provincial Tanzanian town
    URL: Cover  (Thumbnail cover image)
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  • 18
    Book
    Book
    London [u.a.] : Routledge
    ISBN: 0415526965 , 9780415526968
    Language: English
    Pages: xxiv, 248 S.
    Edition: 1. publ.
    Series Statement: Routledge research in human rights law
    DDC: 341.4/85
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    Keywords: Nomads Legal status, laws, etc ; Indigenous peoples Legal status, laws, etc ; Human rights ; Civil rights ; Nomads ; Civil rights ; Human rights ; Nomade ; Indigenes Volk ; Rechtsstellung ; Bürgerrecht ; Menschenrecht
    Abstract: "Although nomadic peoples are scattered worldwide and have highly heterogeneous lifestyles, they face similar threats to their mobile livelihood and survival. Commonly, nomadic peoples are facing pressure from the predominant sedentary world over mobility, land rights, water resources, access to natural resources, and migration routes. Adding to these traditional problems, rapid growth in the extractive industry and the need for the exploitation of the natural resources are putting new strains on nomadic lifestyles. This book provides an innovative rights-based approach to the issue of nomadism looking at issues including discrimination, segregation, freedom of movement, land rights, cultural and political rights, and effective management of natural resources. Jeremie Gilbert analyses the extent to which human rights law is able to provide protection for nomadic peoples to perpetuate their own way of life and culture, and asks why such protection should be granted. The book questions whether the current human rights regime is able to protect nomadic peoples, and highlights the lacuna that currently exists in international human rights law in relation to nomadic peoples. It goes on to propose avenues for the development of specific rights for nomadic peoples, offering a new reading on freedom of movement in the context of nomadic peoples and their rights to land and natural resources"--
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  • 19
    Book
    Book
    London [u.a.] : Routledge
    ISBN: 0415683483 , 9780415683487
    Language: English
    Pages: XXI, 249 S.
    Series Statement: Nomikoi : critical legal thinkers
    Series Statement: A glasshouse book
    DDC: 340/.115
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    Keywords: Latour, Bruno ; Sociological jurisprudence ; Latour, Bruno 1947-2022 ; Netzwerk ; Normativität ; Rechtssoziologie ; Rechtstheorie
    Abstract: Between facticity and normativity -- Law and cosmopolitics -- Legal anthropologics : Latour's anti-jurisprudence -- How to speak well of law
    Description / Table of Contents: Between facticity and normativityLaw and cosmopolitics -- Legal anthropologics : Latour's anti-jurisprudence -- How to speak well of law.
    Note: Includes bibliographical references and index
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  • 20
    ISBN: 9781315796369 , 9780415819770 , 9780415788007
    Language: English
    Pages: XVI, 196 S.
    Series Statement: Durham modern Middle East and Islamic world series 30
    Series Statement: Durham modern Middle East and Islamic world series
    DDC: 346/.167015
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    Keywords: Domestic relations (Islamic law) ; Conflict of laws Domestic relations ; Aufsatzsammlung ; Westliche Welt ; Islam ; Muslim ; Familienrecht
    Abstract: "This book focuses on how various aspects of Islamic family law as interpreted and applied by judges in Europe, in Australia and North America. Covering a wide number of countries (Britain, France, Spain, Italy, Norway, Switzerland, the US, Canada, Australia), it uses court transcriptions and observations to discuss a number of specific issue, including how the most contentious marriage-related issues - consent and age of spouses, mahr, polygamy, divorce, and kafalah - are adjudicated"--
    Abstract: "This book focuses on Islamic family law as interpreted and applied by judges in Europe, Australia and North America. It uses court transcriptions and observations to discuss how the most contentious marriage-related issues - consent and age of spouses, dower, polygamy, and divorce - are adjudicated. The solutions proposed by different legal systems are reviewed , and some broader questions are addressed: how Islamic principles are harmonized with norms based on gender equality, how parties bargain strategically in and out of court, and how Muslim diasporas align their Islamic worldview with a Western normative narrative"--
    Description / Table of Contents: Muslim family law and legal practice in the West : an introduction / Elisa GiunchiShari'a in the West : colonial consciousness in a context of normative competition / Prakash Shah -- Please divorce me! Subversive agency, resistance and gendered religious scripts / Pascale Fournier -- Judicial encounters with Islamic and Middle Eastern family law in Switzerland from a private international law perspective - marriage and divorce / Andrea Bèuchler and Amira Latif -- The recognition of transnational Muslim marriages and divorces by Norwegian courts and other competent authorities : dynamics between legislation and legal practice / Katja Jansen Fredriksen -- Islamic family law in the courts : Spain's position with regard to the Moroccan Family Code / Ana Quiänones Escâamez -- An analysis of British judicial treatment of Islamic divorces, 1997-2009 / Al-Rahim Moosa and Denise Helly -- Can there be a compromise? Australia's confusion regarding shari'a family law / Ann Black -- Islamic family law in American courts : a rich, diverse and evolving jurisprudence / Abed Awad.
    Note: Hier auch später erschienene, unveränderte Nachdrucke
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  • 21
    ISBN: 0415685842 , 9780415685849 , 9781138812734
    Language: English
    Pages: XX, 550 S. , graph. Darst.
    Edition: First published, first issued in paperback
    Series Statement: Routledge international handbooks
    DDC: 364.94
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    Keywords: Criminology Handbooks, manuals, etc ; Criminal justice, Administration of Handbooks, manuals, etc ; Criminal law Handbooks, manuals, etc ; Transnational crime Handbooks, manuals, etc ; Aufsatzsammlung ; Europa ; Kriminologie
    Note: IntroductionEuropean issues on crime and crime control ; Globalisation and criminal justice trends in Italy , History of crime and criminal justice in Europe , Is there such a thing as a European crime control policy? , Surveys on victimisation and insecurity in Europe : some issues , Criminal law and human rights : a paradoxical relationship , Variations in crime : description and explanations ; It is not just the economy : towards an alternative explanation of post World War II crime trends in the Western Europe , State crime : the European experience , Organised and transnational crime in Europe , Collective criminalization of Rome in Central and Eastern Europe : social causes, circumstances, consequences , Gender and crime in Europe , The informal economy in Europe , Place, space, and urban (in)security , Variations in institutional responses and possible explanations ; Trust the justice and the legitimacy of legal authorities : topline findings from a European comparative study , Media and crime: a comparative analysis of crime news in the UK, norway and Italy , Political economy and penal systems , Imprisonment and penal demands : exploring the dimensions and drivers of systemic and attitudinal punitivity , Changing definitions of the criminal law in Germany in late modernity , Police and policing in Europe , Crime prevention and public safety in Europe : challenges for comparative criminology , Sentencing , Community sanctions , Punishment : prisons , Juvenile justice in Europe : between continuity and change , Legislating drugs : European drug policies or drug policies in Europe? , The borders of the European Union and the processes of criminalization of migrants , The terrorist threat before and after 9/11 : what has changed in Europe , Practices and modes of transatlantic data processing : from sorting countries to sorting individuals , Index.
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  • 22
    ISBN: 9781138019683 , 1138019682
    Language: English
    Pages: XXII, 302 S. , graph. Darst.
    Edition: 1. publ.
    Series Statement: Routledge studies in law and sustainable development series
    DDC: 340.5/2
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    Keywords: Indigenous peoples Legal status, laws, etc ; Customary law ; Indigenous peoples Legal status, laws, etc ; Customary law ; Indigenes Volk ; Gewohnheitsrecht ; Menschenrecht
    Abstract: "This highly original work demonstrates the role and importance of customary law as the primary source of law for indigenous peoples all over the world. The book reviews the relationship between customary, positive and natural law from the time of Plato up to the present day. It examines its recognition in constitutional law and in international human rights and environmental instruments. The author analyses the role of customary law in tribal, national and international governance of indigenous peoples' lands, resources and cultural heritage. He explores the challenges and opportunities for its recognition by courts and alternative dispute resolution mechanisms, including issues of proof of law and conflicts between customary practices and human rights. It concludes that indigenous peoples' rights to their customary legal regimes and states' obligations to respect and recognise customary law, in order to secure their human rights, are principles of international customary law, and as such binding on all states. At a time when the land and resources of indigenous peoples are increasingly under threat, the book provides an accessible overview of the key issues for both legal and non-legal scholars, students of human rights and environmental justice, and indigenous peoples themselves"--
    Description / Table of Contents: IntroductionCustomary Law in Context -- Self-Determination in Practice -- Where Custom is the Law -- In Search of the Living Law -- Ancestral Rights Recovered: Lands and Traditional Territories -- Natural Resources or Essences of Life? -- Right to Culture and Cultural Heritage -- Traditional Knowledge -- The Changing Face of Custom -- Conclusions.
    Note: Includes bibliographical references and index
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  • 23
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
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    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
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  • 24
    ISBN: 0415687179 , 9780415687171 , 9781138838970
    Language: English
    Pages: XXX, 821 S.
    Edition: 1. publ.
    Series Statement: Routledge handbooks
    Parallel Title: Erscheint auch als Routledge handbook of international environmental law
    DDC: 344.04/6
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    Keywords: Environmental law, International ; Aufsatzsammlung ; Umweltrecht ; Umweltschutz ; Internationales Recht
    Note: Hier auch später erschienene, unveränderte Nachdrucke
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  • 25
    Book
    Book
    London [u.a.] : Routledge
    ISBN: 9780415631051 , 9780415631068 , 041563105X , 0415631068
    Language: English
    Pages: IX, 121 S.
    Series Statement: Shortcuts
    DDC: 302.17
    RVK:
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
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    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
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    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
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    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
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  • 29
    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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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203488
    Language: English
    Pages: Online-Ressource (219 p.) , ill.
    Series Statement: Educational Research and Innovation
    Parallel Title: Erscheint auch als Innovative learning environments
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    Keywords: Bildungsforschung ; Education ; Lernumwelt ; Bildungsforschung
    Abstract: How to design a powerful learning environment so that learners can thrive in the 21st century? OECD’s Innovative Learning Environments (ILE) is an ambitious international study that responds to this challenging question. The study earlier released the influential publication The Nature of Learning: Using Research to Inspire Practice. This companion volume is based on 40 in-depth case studies of powerful 21st century learning environments that have taken the innovation journey. Innovative Learning Environments presents a wealth of international material and features a new framework for understanding these learning environments, organised into eight chapters. Richly illustrated by the many local examples, it argues that a contemporary learning environment should: Innovate the elements and dynamics of its “pedagogical core”. Become a “formative organisation” through strong design strategies with corresponding learning leadership, evaluation and feedback. Open up to partnerships to grow social and professional capital, and to sustain renewal and dynamism. Promote 21st century effectiveness through the application of the ILE learning principles. In conclusion it offers pointers to how this can be achieved, including the role of technology, networking, and changing organisational cultures. This report will prove to be an invaluable resource for all those interested in schooling. It will be of particular interest to teachers, education leaders, parents, teacher educators, advisors and decision-makers, as well as the research community. “Much has been written about learning environments, and about innovation but nowhere will you find such a deep and cogent portrayal of the key principles as in the OECD's report, Innovative Learning Environments. Learners, pedagogical core, learning environments, partnerships, sustainability - it's all captured in this remarkable volume.” (Michael Fullan, OC, Professor Emeritus, OISE, University of Toronto) “Everyone in education is talking about innovation. What is different here is that the best of what we know about learning is at the centre and is richly illustrated with real cases to answer the question, ‘What will this look like?’” (Helen Timperley, Professor, Faculty of Education, University of Auckland) “From OECD's The Nature of Learning to Innovative Learning Environments, this second ILE volume inspires and guides all who are committed to creating , enacting and sustaining powerful learning. To know that this is possible - that we can and are creating ‘schooling for tomorrow’ today - is the gift of this book.” (Anthony Mackay: Co-Chair, Global Education Leaders Program; Chair, Innovation Unit UK) “What impresses me about this work is the clarity about the links between complex goals, processes and outcomes through a focus on innovative learning environments across the globe. Innovative Learning Environments manages both to bring alive the lived realities of very different people at the same time as distilling principles and key messages." (Philippa Cordingley, Chief Executive, Centre for the Use of Research and Evidence in Education (CUREE), UK) “As societies experience unprecedented and unpredictable change, schools and education systems are at the nexus of hope for the future. OECD’s report Innovative Learning Environments documents how educators in a number of countries are engaging in bold and forward-thinking innovations to renew, re-imagine and re-invent contexts for teaching and learning, and, most importantly, provides inspiration to take the journey.” (Professor Lorna Earl, President 2011-2013, International Congress for School Effectiveness and Improvement)
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264191655
    Language: English
    Pages: Online-Ressource (290 p.) , ill.
    Parallel Title: Erscheint auch als OECD OECD guidelines on measuring subjective well-being
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    Keywords: Zufriedenheit ; Sozialer Indikator ; OECD-Staaten ; Social Issues/Migration/Health ; Economics ; Glück ; Zufriedenheit ; Ratgeber ; OECD
    Abstract: Being able to measure people’s quality of life is fundamental when assessing the progress of societies. There is now widespread acknowledgement that measuring subjective well-being is an essential part of measuring quality of life alongside other social and economic dimensions. As a first step to improving the measures of quality of life, the OECD has produced Guidelines which provide advice on the collection and use of measures of subjective well-being. These Guidelines have been produced as part of the OECD Better Life Initiative, a pioneering project launched in 2011, with the objective to measure society’s progress across eleven domains of well-being, ranging from jobs, health and housing, through to civic engagement and the environment. These Guidelines represent the first attempt to provide international recommendations on collecting, publishing, and analysing subjective well-being data. They provide guidance on collecting information on people's evaluations and experiences of life, as well as on collecting “eudaimonic” measures of psychological well-being. The Guidelines also outline why measures of subjective well-being are relevant for monitoring and policy making, and why national statistical agencies have a critical role to play in enhancing the usefulness of existing measures. They identify the best approaches for measuring, in a reliable and consistent way, the various dimensions of subjective well-being, and provide guidance for reporting on such measures. The Guidelines also include a number of prototype survey modules on subjective well-being that national and international agencies can use in their surveys.
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  • 32
    ISBN: 9780415566216 , 0415566215
    Language: English
    Pages: XV, 622 S. , graph. Darst., Kt. , 26 cm
    Series Statement: Routledge handbooks
    Parallel Title: Erscheint auch als Routledge handbook of regionalism and federalism
    DDC: 320.4/049
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    Keywords: Regionalism ; Federal government ; Federal government ; Regionalism ; Aufsatzsammlung ; Föderalismus ; Regionalismus
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  • 33
    ISBN: 9780415501439
    Language: English
    Pages: XXVI, 549 S. , Ill., graph. Darst. , 25 cm
    Edition: First publ.
    Series Statement: Routledge handbooks
    Parallel Title: Online-Ausg. Routledge handbook of international organization
    DDC: 341.2
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    Keywords: International agencies History ; International organization History ; Internationale Organisation ; Vereinte Nationen
    Note: Includes bibliographical references and index
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  • 34
    ISBN: 9780203084359 , 9780415637596
    Language: English
    Pages: XIV, 303 S. , 24 cm
    Series Statement: Law, conflict and international relations
    DDC: 341.5/23
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    Keywords: Transitional justice ; Peace-building ; War victims Legal status, laws, etc ; Veterans Legal status, laws, etc ; Transitional justice Disarmament, demobilization and reintegration ; Case studies ; Transitional justice ; Peace-building ; Aufsatzsammlung ; Transitional Justice ; Ausgleichende Gerechtigkeit ; Kriegsopfer ; Wiedergutmachung ; Veteran ; Reintegration ; Friedenskonsolidierung ; Abrüstung
    Note: Includes bibliographical references and index , Bridging the gap : the United Nations peacebuilding commission and the challenges of integrating DDR and transitional justice , Transitional justice and ongoing conflicts , Just peace? : integrating DDR and transitional justice , Centralizing legal pluralism? : traditional justice in transitional contexts , Peacebuilding and transitional justice in Cambodia : attempts at DDR and the rise of victim-centred justice , Unfinished business : peacebuilding, accountability, and rule of law in Lebanon , Building peace and delivering justice in Bosnia and Herzegovina : the limits of externally driven processes , Victim-centred justice and DDR in Sierra Leone , Tempering great expectations : peacebuilding and transitional justice in Liberia , The supposed accountability/peacebuilding dilemma in Uganda , Colombia : accountability and DDR in the pursuit of peace? , The national accord, impunity and the fragile peace in Kenya
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  • 35
    ISBN: 9780415537674
    Language: English
    Pages: XXXI, 424 S. , Ill., Kt. , 24 cm
    Edition: 1. ed.
    Series Statement: Routledge research in international environmental law
    Series Statement: Earthscan
    DDC: 346.04/69534
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    Keywords: Germplasm resources conservation Law and legislation ; Biodiversity conservation Law and legislation ; Traditional ecological knowledge Law and legislation ; Biodiversity conservation ; Law and legislation
    Abstract: Common pools of genetic resources and related traditional and modern knowledge : an overview / Gerd Winter -- Common pools of traditional knowledge : the story of the Kukula traditional health practitioners of Bushbuckridge, Kruger to Canyons (K2C) Biosphere Reserve, South Africa / Gino Cocchiaro and Britta Rutert -- Common pools of traditional knowledge and related genetic resources : a case study of San-Hoodia / Evanson Chege Kamau -- Reinventing traditional medicine : Pacari and its struggle towards health, environmental protection and benefit sharing / John Bernhard Kleba -- Guardians of the seed : the role of Andean farmers in the caring and sharing of agrobiodiversity / Mario Tapia and Brendan Tobin -- Genetic resources common pools in Brazil / Juliana Santilli -- Developing a common pools strategy for genetic resources for food and agriculture : a case study of Malaysia / Gurdial Singh Nijar -- Common pools of traditional Chinese medical knowledge in China / Tianbao Qin -- Common pools in aquaculture : exploring patent law, ABS and sui generis options / Morten Walløe Tvedt -- Practices of exchanging and utilizing genetic resources for food and agriculture and the access and benefit-sharing regime / Sélim Louafi and Marie Schloen -- Global scientific research commons under the Nagoya protocol : governing pools of microbial genetic resources / Tom Dedeurwaerdere, Arianna Broggiato and Dimitra Manou -- Networks of ex-situ collections in genetic resources / Christine Godt -- Biological databases for marine organisms : what they contain and how they can be used in ABS contexts / Gorch Detlef Bevis Fedder -- Knowledge commons, intellectual property and the ABS regime / Gerd Winter -- ABS, justice pools and the Nagoya protocol / Peter-Tobias Stoll -- The World Health Organization's pandemic influenza preparedness framework as a public health resources pool / Marie Wilke -- The multilateral system of the International Treaty on Plant Genetic Resources for Food and Agriculture : lessons and space for further development / Evanson Chege Kamau -- Exploring bases for building common pools in Eastern Africa / Evanson Chege Kamau -- Common pools for marine genetic resources : a possible instrument for a future multilateral agreement addressing marine biodiversity in areas beyond national jurisdiction / Thomas Greiber
    Note: Common pools of genetic resources and related traditional and modern knowledge : an overview , Common pools of genetic resources and related traditional and modern knowledge : an overview , Common pools of traditional knowledge and related genetic resources : a case study of San-Hoodia , Reinventing traditional medicine : Pacari and its struggle towards health, environmental protection and benefit sharing , Guardians of the seed : the role of Andean farmers in the caring and sharing of agrobiodiversity , Genetic resources common pools in Brazil , Developing a common pools strategy for genetic resources for food and agriculture : a case study of Malaysia , Common pools of traditional Chinese medical knowledge in China , Common pools in aquaculture : exploring patent law, ABS and sui generis options , Practices of exchanging and utilizing genetic resources for food and agriculture and the access and benefit-sharing regime , Global scientific research commons under the Nagoya protocol : governing pools of microbial genetic resources , Networks of ex-situ collections in genetic resources , Biological databases for marine organisms : what they contain and how they can be used in ABS contexts , Knowledge commons, intellectual property and the ABS regime , ABS, justice pools and the Nagoya protocol , The World Health Organization's pandemic influenza preparedness framework as a public health resources pool , The multilateral system of the International Treaty on Plant Genetic Resources for Food and Agriculture : lessons and space for further development , Exploring bases for building common pools in Eastern Africa , Common pools for marine genetic resources : a possible instrument for a future multilateral agreement addressing marine biodiversity in areas beyond national jurisdiction , Traditional knowledge common pools : the story of the Kukula traditional health practitioners of Bushbuckridge, South Africa , Common pools of TK and related genetic resources : a case study of San-Hoodia , Reinventing traditional medicine : Pacari and its struggle towards health, environmental protection and benefit sharing , Guardians of the seed : the role of Andean farmers in the caring and sharing of agrobiodiversity , Genetic resources common pools in Brazil , Developing a common pools strategy for genetic resources for food and agriculture : a case study of Malaysia , Common pools of traditional Chinese medical knowledge in China , Common pools in aquaculture : exploring patent law, ABS and sui generis options , Practices of exchanging and utilizing genetic resources for food and agriculture and the ABS regime , Global scientific research commons under the Nagoya protocol : governing pools of microbial genetic resources , Networks of ex-situ collections in genetic resources , Biological data banks for marine organisms : what they contain and how they can be used in ABS contexts , Knowledge commons, intellectual property and the ABS regime , ABS, justice and the Nagoya protocol , The World Health Organization's pandemic influenza preparedness framework as a public health resources pool , The multilateral system of the international treaty on plant genetic resources : lessons and space for further development , Exploring bases for building common pools in eastern Africa , Common pools for marine genetic resources : a possible instrument for a future multilateral agreement addressing marine biodiversity in areas beyond national jurisdiction
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  • 36
    ISBN: 9781138828896 , 9780415640329
    Language: English
    Pages: XII, 330 S.
    Edition: 1. publ.
    Series Statement: Routledge research in human rights law
    DDC: 341.4/8
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    Keywords: United Nations Human Rights Council ; Human rights ; Menschenrechte ; United Nations Human Rights Council ; Human rights ; Vereinte Nationen Menschenrechtsrat
    Description / Table of Contents: Background: from commission to council -- Reforming the UN principal charter-based human rights body -- Creation and mandate -- International relations theories -- Roles and functions of international organisations -- Politicisation of international organisations -- The United States and the Human Rights Council -- The Council's inaction on Darfur -- Innovative mechanisms -- Conclusion.
    Note: Literaturverz. S. [305] - 318
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  • 37
    ISBN: 9780415678773
    Language: English
    Pages: 179 S. , graph. Darst.
    Series Statement: Routledge advances in sociology 107
    Series Statement: Routledge advances in sociology
    Uniform Title: Emotionen und soziale Strukturen 〈engl.〉
    DDC: 302
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    Keywords: Emotions Sociological aspects ; Social psychology ; Emotions and cognition ; Gefühl ; Sozialstruktur ; Soziales Handeln ; Sozialordnung
    Note: Literaturverz. S. [149] - 170
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  • 38
    ISBN: 9780415673426 , 9780203113134
    Language: English
    Pages: XII, 271 S.
    Edition: 1. publ.
    Series Statement: Routledge contemporary Southeast Asia series 48
    Series Statement: Routledge contemporary Southeast Asia series
    DDC: 340.909598
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    Keywords: Geschichte ; Legal polycentricity ; Rechtssystem ; Indonesien ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Indonesien ; Rechtssystem ; Geschichte
    Note: Includes bibliographical references and index
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  • 39
    ISBN: 9789264124523
    Language: English
    Pages: Online-Ressource (206 p.) , ill.
    Series Statement: Mental Health and Work
    Parallel Title: Parallelausg. Mal-être au travail ? ; Mythes et réalités sur la santé mentale et l'emploi
    Parallel Title: Parallelausg. Mal-être au travail ? : Mythes et réalités sur la santé mentale et l'emploi
    Parallel Title: Erscheint auch als Sick on the job?
    DDC: 158.72
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    Keywords: Employment ; Social Issues/Migration/Health ; Aufsatzsammlung ; Arbeit ; Psychische Gesundheit
    Abstract: The costs of mental ill-health for the individuals concerned, employers and society at large are enormous. Mental illness is responsible for a very significant loss of potential labour supply, high rates of unemployment, and a high incidence of sickness absence and reduced productivity at work. In particular, mental illness causes too many young people to leave the labour market, or never really enter it, through early moves onto disability benefit. Today, between one-third and one-half of all new disability benefit claims are for reasons of mental ill-health, and among young adults that proportion goes up to over 70%. Indeed, mental ill-health is becoming a key issue for the well-functioning of OECD’s labour markets and social policies and requires a stronger focus on policies addressing mental health and work issues. Despite the very high costs to the individuals and the economy, there is only little awareness about the connection between mental health and work, and the drivers behind the labour market outcomes and the level of inactivity of people with mental ill-health. Understanding these drivers is critical for the development of more effective policies. This report aims to identify the knowledge gaps and begin to narrow them by reviewing evidence on the main challenges and barriers to better integrating people with mental illness in the world of work.
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  • 40
    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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  • 41
    ISBN: 9780415828451
    Language: English
    Pages: X, 249 S.
    Edition: 1. issued in pbk
    Series Statement: A GlassHouse book
    DDC: 323.3/291
    RVK:
    Keywords: Emigration and immigration law ; Human rights ; Emigration and immigration law ; Emigration and immigration law ; Human rights ; Human rights ; Refugees Legal status, laws, etc ; Civil rights ; Foreign workers Civil rights ; Illegal aliens Civil rights ; USA ; Europäische Union ; Mitgliedsstaaten ; Illegale Einwanderung ; Menschenrecht ; Rechtsstellung
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  • 42
    ISBN: 9780415671064
    Language: English
    Pages: X, 230 S. , graph. Darst.
    Series Statement: PRIO new security studies
    DDC: 355/.033
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    Keywords: Security, International ; Global environmental change ; International relations ; Klimaänderung ; Kollektive Sicherheit ; Internationale Politik
    Description / Table of Contents: Introduction -- The construction of security -- Emancipation -- Brazilian Amazonian deforestation -- Australia and global climate change -- Conclusion.
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  • 43
    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
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    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
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  • 44
    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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  • 45
    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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  • 46
    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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  • 47
    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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  • 48
    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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  • 49
    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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  • 50
    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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  • 51
    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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  • 52
    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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  • 53
    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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  • 54
    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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  • 55
    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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  • 56
    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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  • 57
    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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  • 58
    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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  • 59
    ISBN: 0415563968 , 9780415563963 , 9780203830772
    Language: English
    Pages: 165 S. , 24 cm
    Series Statement: Routledge research in the law of armed conflicts
    DDC: 340.5/9
    RVK:
    RVK:
    RVK:
    Keywords: Taliban ; Jihad ; War (International law) ; War Religious aspects ; Islam ; Human rights Religious aspects ; Islam ; War (Islamic law) ; War crimes ; Recht ; Recht ; Islam ; Kriegsrecht ; Völkerrecht ; Konflikt ; Pakistan ; law ; law of war ; international law ; conflict ; Pakistan Bewaffneter Konflikt ; Islamisches Recht ; Nationales Recht ; Internationales Recht ; Quellen des internationalen Rechts ; Vereinheitlichung von Rechtsnormen ; Regionale internationale Sicherheit ; Pakistan ; Islamisches Recht ; Kriegsrecht ; Völkerrecht ; Konflikt
    Description / Table of Contents: The Islamic law of QitālThe Islamic law of Qitāl among Muslims -- The Islamic law of Qitāl and the law of armed conflict -- Fighting the Taliban -- War crimes in the armed conflict in Pakistan.
    Note: Includes bibliographical references and index
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  • 60
    ISBN: 9780415610520 , 9780415418768 , 0415610524
    Language: English
    Pages: XXXIV, 468 S. , 25 cm
    Edition: 1. paperback ed.
    Series Statement: Routledge international handbooks
    DDC: 341
    RVK:
    Keywords: International law ; International law Political aspects ; Handbuch ; Völkerrecht ; manual ; international law ; International law ; International relations ; Aufsatzsammlung ; Völkerrecht ; Internationales Recht
    Note: Literaturverz. S. 410 - 452 und Index S. 453 - 468 , Previous ed.: 2009. - Includes bibliographical references and index
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  • 61
    ISBN: 0415598397 , 9780415598392
    Language: English
    Pages: XV, 189 S.
    Edition: 1. publ.
    Series Statement: Contemporary security studies
    DDC: 345.664/01
    RVK:
    Keywords: Special Court for Sierra Leone ; Transitional justice ; International criminal courts ; Bürgerkrieg ; Bürgerkrieg ; Sierra Leone ; Kriegsverbrechen ; Strafrecht/Strafjustiz ; Völkerrecht ; civil war ; war crimes ; criminal law/criminal justice ; international law ; Sierra Leone Nachkonfliktphase ; Transitional Justice ; Special Court for Sierra Leone ; Peacebuilding ; Vergangenheitsbewältigung ; Sierra Leone ; Nachkriegszeit ; Special Court for Sierra Leone ; Friedenssicherung ; Gerechtigkeit ; Verantwortlichkeit ; Internationale Strafgerichtsbarkeit
    Abstract: "The book looks at the outreach and communication strategies employed by internationalised courts to try to understand the wider impact of international justice. This book critically examines the role of outreach within international justice focusing specifically on the role of outreach at the Special Court for Sierra Leone (SCSL). It contributes to understanding of the relationship between international courts and the affected populations; an area currently underexplored and little understood. The assumption that justice brings peace underpins much of the thinking, and indeed action, of international justice, yet little is known if this is actually the case. Significant questions surrounding the link between peace and justice remain: do trials deter would-be war criminals; is justice possible for the most heinous crimes; can international justice replace local justice? This book explores these questions in relation to recent developments in international justice that have both informed and shaped the creation of the hybrid tribunal in Sierra Leone. Through empirical analysis, 〈EM〉Transitional Justice, Peace and Accountability〈/EM〉, answers these questions and provides an insight into individual and community perceptions of international justice.This book will be of much interest to students of transitional justice, war crimes, peace and conflict studies, human rights, international law, and IR in general"--
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  • 62
    ISBN: 9780415381253 , 9780415381246 , 0415381258 , 041538124X
    Language: English
    Pages: XXIII, 193 S. , graph. Darst., Kt. , 24cm
    Edition: 1. publ.
    Series Statement: Routledge global institutions 49
    Series Statement: Routledge global institutions
    DDC: 341.2
    RVK:
    RVK:
    RVK:
    Keywords: International organization ; International cooperation ; Non-governmental organizations ; Non-governmental organizations ; Nichtstaatliche Organisation ; Global Governance
    Abstract: Peter Willetts presents this ideal book for students who need a clear and concise introduction to the role and influence of NGOs in world politics
    Description / Table of Contents: NGOs, social movements, and civil society -- The access of NGOs to global policy-making -- The status of NGOs in international law -- NGOs, networking, and the creation of the Internet -- Understanding the place of NGOs in global politics -- The creation of global governance.
    Note: Literaturverz. S. [163] - 176
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  • 63
    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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  • 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
    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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  • 66
    Online Resource
    Online Resource
    Leiden : Brill | Berlin : Knowledge Unlatched
    ISBN: 9789004203976
    Language: English
    Pages: 1 Online-Ressource (XIV, 452 Seiten)
    Edition: Second Edition
    Edition: Also issued in print and PDF version
    Series Statement: Brill's Arab and Islamic laws series Volume 5
    Series Statement: Knowledge Unlatched Backlist Collection 2016
    Series Statement: Political Science
    Series Statement: Brill's Arab and Islamic laws series
    Parallel Title: Erscheint auch als Malekian, Farhad Principles of Islamic international criminal law
    Parallel Title: Print version Principles of Islamic International Criminal Law, A Comparative Search
    RVK:
    Keywords: International criminal law (Islamic law) ; International crimes (Islamic law) ; Law ; Islam ; Völkerstrafrecht ; Rechtsvergleich
    Abstract: The goal of this book is to minimize the misunderstandings and conflicts between International law and Islamic law. The objective is to bring peace into justice and justice into peace for the prevention of violations of human rights law, humanitarian law, international criminal law, and impunity
    Abstract: The nature of Islamic international law -- Principles of Islamic international law -- Islamic philosophy of law in relation to Islamic international law -- Sources of Islamic public international law -- Islamic international law within municipal law -- International status of state sovereignty -- Subjects of the law -- Human rights law -- The discipline of Islamic international criminal law -- Aggression -- War crimes -- Unlawful use of weaponss -- Crimes against humanity -- Slavery -- Genocide -- Apartheid -- Torture -- Crimes against internationally protected persons -- Taking of hostages -- Drug offences -- Trafficking in persons and pornography -- Crimes against natural environments -- Crimes against foodstuffs -- Piracy -- Limitations of hostilities in the conduct of states -- Institution of protections -- Humanitarian protections of prisoners of war -- Islamic criminal jurisdiction within the ICC -- The mechanisms of the trial -- Rights of the accused -- Basis of criminal accountability -- Punishments
    Note: Also issued in print and PDF version. , In English
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  • 67
    Book
    Book
    London [u.a.] : Routledge
    ISBN: 0415572665 , 9780415572668 , 0415572657 , 9780415572651
    Language: English
    Pages: XIV, 214 S. , 23x16x2 cm
    DDC: 303.625
    RVK:
    RVK:
    RVK:
    Keywords: Terrorismus ; Soziologie
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  • 68
    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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  • 69
    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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  • 70
    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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  • 71
    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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  • 72
    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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  • 73
    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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  • 74
    ISBN: 9789264118119
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 75
    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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  • 76
    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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  • 77
    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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  • 78
    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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  • 79
    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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  • 80
    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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  • 81
    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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  • 82
    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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  • 83
    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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  • 84
    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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  • 85
    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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  • 86
    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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  • 87
    ISBN: 9789004202603 , 9004202609
    Language: English
    Pages: XIV, 293 S. , Ill.,graph Darst., Kt.
    Series Statement: African history 1
    Series Statement: African history
    RVK:
    RVK:
    Keywords: Population transfers Chagossians ; Chagossians History ; Chagossians Biography ; Refugees British Indian Ocean Territory ; Refugees Mauritius ; Refugees Seychelles ; Chagossians History ; Chagossians Biography ; Refugees ; Refugees ; Refugees ; Population transfers Chagossians ; British Indian Ocean Territory History ; 20th century ; British Indian Ocean Territory History 20th century
    Note: Includes bibliographical references
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  • 88
    Book
    Book
    London [u.a.] : Routledge
    ISBN: 0415555582 , 9781138019416 , 9780415555586
    Language: English
    Pages: XXIV, 407 S. , graph. Darst. , 25 cm
    Edition: 1. publ.
    Series Statement: Routledge international handbooks
    DDC: 320/.1
    RVK:
    RVK:
    Keywords: Identity (Psychology) Social aspects ; Group identity ; Identity politics ; Identity (Psychology) ; Aufsatzsammlung ; Aufsatzsammlung ; Identität ; Kulturelle Identität ; Psychologie
    Note: Literaturangaben , A History of Identity: The riddle at the Heart of the Mystery of Life , Feminism and Identity , Identity After Psychoanalysis , Foucauldian Approaches to the Self , The Fragmentation of Idenity: Post-structuralist and Postmodern Theories , Reflexive Identities , Individualization , New Identities, New Individualism , Transformations of Working Identities: Labour and the Self , Identity, Race and Ethnicity , Gendered Identities , Media and Identity , Virtual Identities: From Decentered to Distributed Selves , Consumer Identities , Identity, Mortality and Death , Sexual Identity-politics: Activism From Gay to Queer and Beyond , Environmentalism and Identity-politics , Black Freedom Struggles and African American Identity , The Politics of Islamic Identities , Indigenous Identities: From Colonialism to Post-colonialism , (Anti-)globalization and Resistance Identities , Identity-politics in the Global Age
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  • 89
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 90
    ISBN: 9789264086487
    Language: English
    Pages: Online-Ressource (340 p.)
    Series Statement: Educational Research and Innovation
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Comment apprend-on ? ; La recherche au service de la pratique
    Parallel Title: Parallelausg. Comment apprend-on ? : La recherche au service de la pratique
    RVK:
    RVK:
    Keywords: Education ; Lernen
    Abstract: What do we know about how people learn? How do young people’s motivations and emotions influence their learning? What does research show to be the benefits of group work, formative assessments, technology applications, or project-based learning and when are they most effective? How is learning affected by family background? These are among the questions addressed for the OECD by leading researchers from North America and Europe. This book brings together the lessons of research on both the nature of learning and different educational applications, and it summarises these as seven key concluding principles. Among the contributors are Brigid Barron, Monique Boekaerts, Erik de Corte, Linda Darling-Hammond, Kurt Fischer, Andrew Furco, Richard Mayer, Lauren Resnick, Barbara Schneider, Robert Slavin, James Spillane, Elsbeth Stern and Dylan Wiliam. The Nature of Learning: Using Research to Inspire Practice is essential reading for all those interested in knowing what research has to say about how to optimise learning in classrooms, schools and other settings. It aims, first and foremost, to inform practice and educational reform. It will be of particular interest to teachers, education leaders, teacher educators, advisors and decision makers, as well as the research community
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264076907
    Language: English
    Pages: Online-Ressource (242 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les dépenses fiscales dans les pays de l'OCDE
    Parallel Title: Druckausg. OECD Tax expenditures in OECD countries
    RVK:
    RVK:
    Keywords: Steuervergünstigung ; OECD-Staaten ; Tax expenditures OECD countries ; Governance ; Taxation ; OECD ; Mitgliedsstaaten ; Steuervergünstigung ; Steuerbefreiung ; Steuerpolitik ; Effizienz
    Abstract: In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.
    Note: Franz. Ausg. u.d.T.: Les dépenses fiscales dans les pays de l'OCDE
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  • 92
    ISBN: 9789264095472
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 93
    ISBN: 9789264095564
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 94
    ISBN: 9789264085886
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa; Deutschland 2010
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa: Deutschland 2010
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Regulierung ; Deutschland ; Governance ; Germany ; Deutschland ; Regulierung
    Abstract: This report maps and analyses the core issues which together make up effective regulatory management for Germany, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include: strategy and policies for improving regulatory management; institutional capacities for effective regulation and the broader policy making context; transparency and processes for effective public consultation and communication; processes for the development of new regulations, including impact assessment and for the management of the regulatory stock, including administrative burdens; compliance rates, enforcement policy and appeal processes; and the multilevel dimension: interface between different levels of government and interface between national processes and those of the EU. This book is part of a project examining better regulation, being carried out in partnership with the European Commission.
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264088008 , 9789264088009
    Language: English
    Pages: Online-Ressource (219 p)
    Edition: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Parallel Title: Print version Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions
    DDC: 352.44
    RVK:
    Keywords: Taxation ; Taxation Law and legislation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews.  It provides contextual background information on the Global Forum and the peer review process.  It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process.  Assessors should be familiar with the information and documents contained in this handbook as it wi
    Description / Table of Contents: About the Global Forum; About this Handbook; The Peer Review Process; Key Documents of the Global Forum for Peer Reviews; Terms of Reference; Methodology; Assessment Criteria; Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary; The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary; Enabling Effective Exchange of Information: Availability and Reliability - StandardThe Joint Ad Hoc Group on Accounts(JAHGA) Report; The 2006 OECD Manual on Information Exchange - Module on General and Legal Aspects of Exchange of Information
    Description / Table of Contents: The 2006 OECD Manual on Information Exchange - Module 1 on Exchange of Information on RequestThe OECD's Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes;
    Note: "Global Forum on Transparency and Exchange of Information for Tax Purposes , Also available in French: Mise en oeuvre des standards de transparence fiscale : manuel pour les évaluateurs et les juridictions , Includes bibliographical references , Electronic reproduction; Available via World Wide Web
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  • 96
    ISBN: 0415497744 , 9780415589635 , 9780415497749
    Language: English
    Pages: X, 270 S. , 24cm
    Series Statement: Law, development and globalisation
    DDC: 340.11
    RVK:
    RVK:
    Keywords: Discrimination in justice administration ; Marginality, Social ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Randgruppe ; Diskriminierung ; Justizgewährungsanspruch ; Rechtsschutz ; Gleichbehandlung
    Note: Includes bibliographical references and index , The rule of law and access to justice , Access to justice : lessons from South Africa's land reform program , Access to land and justice : anatomy of a state without the rule of law , The movement of landless rural workers in Brazil and their struggles for access to law and justice , Acess to justice and indigenous peoples in Latin America , Seeking justice for the historical claims of indigenous people in Aotearoa New Zealand , Peasants' struggle for land in China , "Honor" and violence against women in Pakistan , Peace versus justice in northern Kenya : dialectics of state and community laws , The opportunities and challenges of using public interest litigation to secure access to justice for Roma in Central and Eastern Europe , Conclusion and reflections
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  • 97
    Language: English
    Edition: 2010
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
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  • 98
    ISBN: 9789264095625
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264088016
    Language: English
    Pages: Online-Ressource (224 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Mise en œuvre des standards de transparence fiscale ; Manuel pour les évaluateurs et les juridictions
    Parallel Title: Erscheint auch als Implementing the tax transparency standards
    RVK:
    Keywords: Taxation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.
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  • 100
    ISBN: 9789264095458
    Language: English
    Pages: Online-Ressource (74 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Taxation ; Bermuda ; OECD ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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