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  • MPI Ethno. Forsch.  (2)
  • Paris : OECD
  • Law  (2)
Datasource
Material
Language
Years
Author, Corporation
  • 1
    ISBN: 9789264024748
    Language: English
    Pages: Online-Ressource (PDF-Datei: 170 S.) , graph. Darst.
    Edition: Online-Ausg. 2011 Electronic reproduction; Available via World Wide Web
    Series Statement: OECD tax policy studies 18
    Parallel Title: Druckausg. Taxation of SMEs
    DDC: 336.2
    RVK:
    RVK:
    Keywords: Small business Taxation ; Small business Taxation ; Law and legislation ; Small business Government policy ; Steuerrecht ; Klein- und Mittelbetrieb
    Abstract: This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives
    Note: "This report was written by W. Steven Clark and Alastair Thomas"--P. 4 , Includes bibliographical references , Franz. Ausg. u.d.T.: La fiscalité des PME , Electronic reproduction; Available via World Wide Web
    Library Location Call Number Volume/Issue/Year Availability
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  • 2
    Online Resource
    Online Resource
    Paris : OECD
    ISBN: 9264027408 , 9789264027411 , 9789264027404
    Language: English
    Pages: Online-Ressource (95 S.)
    Edition: Online-Ausg. 2011 Electronic reproduction; Available via World Wide Web
    Series Statement: OECD Glossaries
    Parallel Title: Druckausg. Corruption
    RVK:
    Keywords: Bribery ; International cooperation ; Criminal law ; Corruption ; Korruption ; Bekämpfung ; Internationales Strafrecht
    Abstract: This Glossary explains the key elements required to classify corruption as a criminal act, according to three major international conventions: (1) the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions; (2) the Council of Europe's Criminal Law Convention on Corruption; and (3) the United Nation's Convention against Corruption.The Glossary examines and elaborates on the requirements of the conventions and explains how they can be effectively introduced into the national legislation. The Glossary is also a practical tool for monitoring country compliance with the international anti-corruption conventions, as well as raising awareness of these conventions.
    Abstract: This glossary explains the key elements required to classify corruption as a criminal act, according to three major international conventions: (1) the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions; (2) the Council of Europe's Criminal Law Convention on Corruption; and (3) the United Nation's Convention against Corruption. The glossary examines and elaborates on the requirements of the conventions and explains how they can be effectively introduced into the national legislation. The glossary is also a practical tool for monitoring country compliance with the international anti-corruption conventions, as well as raising awareness of these conventions.--Publisher's description
    Description / Table of Contents: Overview of the conventions -- Definition of corruption -- Elements of the bribery offences -- Sanctions -- Defences and immunity -- Statute of limitation -- Responsibility of legal persons -- Special investigative techniques and bank secrecy -- Extradition, mutual legal assistance and asset recovery -- Other corruption-related offences -- Checklist for monitoring compliance.
    Note: Includes bibliographical references , OECD-code: 28 2008 02 1 P , Parallel als Buch-Ausg. erschienen , Electronic reproduction; Available via World Wide Web
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