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  • 1
    ISBN: 9789264511866
    Sprache: Englisch
    Seiten: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Schlagwort(e): Nuclear Energy
    Kurzfassung: Many of the failures that occur in nuclear fuel rods in light water reactors around the world are caused by the phenomenon of mechanical interaction between pellets and cladding (PCMI). The process is extremely complex to simulate, therefore the models involved must be continuously improved and subjected to validation with experiments and comparison to other similar codes. This benchmark study of PCMI is aimed to improve the understanding and modelling of PCMI. The study engaged investigators representing the main fuel performance simulation groups in the world. After a detailed analysis of the results of all the participants, a series of conclusions have been drawn. The results are captured in two volumes: Volume 1: Hypothetical Beginning-of-Life Power Ramps (NEA, 2024) and Volume 2: Validation of Beginning-of-Life Power Ramping (this publication).
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  • 2
    ISBN: 9789264461383
    Sprache: Englisch
    Seiten: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Schlagwort(e): Nuclear Energy
    Kurzfassung: Many of the failures that occur in nuclear fuel rods in light water reactors around the world are caused by the phenomenon of mechanical interaction between pellets and cladding (PCMI). The process is extremely complex to simulate, therefore the models involved must be continuously improved and subjected to validation with experiments and comparison to other similar codes. This benchmark study of PCMI aims to improve the understanding and modelling of PCMI. The study engaged investigators representing the main fuel performance simulation groups in the world. After a detailed analysis of the results of all the participants, a series of conclusions have been drawn. The results are captured in two volumes: Volume 1: Hypothetical Beginning-of-Life Power Ramps (this publication) and Volume 2: Validation of Beginning-of-Life Power Ramping (NEA, 2024).
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  • 3
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264973954 , 9789264647114 , 9789264622838
    Sprache: Englisch
    Seiten: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Pilier Un - Montant B : Cadre Inclusif sur le BEPS
    Schlagwort(e): Taxation
    Kurzfassung: As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.
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  • 4
    ISBN: 9789264892910
    Sprache: Englisch
    Seiten: 1 Online-Ressource (124 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Armenia
    Kurzfassung: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
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  • 5
    ISBN: 9789264647619
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Cameroun 2024 (Deuxième cycle) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Schlagwort(e): Taxation ; Cameroon
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Cameroon, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 6
    ISBN: 9789264996533
    Sprache: Englisch
    Seiten: 1 Online-Ressource (120 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Kenya
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 7
    ISBN: 9789264319257
    Sprache: Englisch
    Seiten: 1 Online-Ressource (159 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Malta
    Kurzfassung: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Malta, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 8
    ISBN: 9789264814677
    Sprache: Englisch
    Seiten: 1 Online-Ressource (334 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Taxation
    Kurzfassung: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion (GloBE) Rules are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. The Commentary to the GloBE Rules was originally released by the Inclusive Framework in March 2022. The Commentary explains the intended outcomes under the GloBE Rules, clarifies the meaning of certain terms and illustrates the application of the rules to certain fact patterns. This Consolidated Commentary incorporates Agreed Administrative Guidance that has been released by the Inclusive Framework since March 2022 up until December 2023. It provides tax administrations and taxpayers with guidance on the interpretation and application of the GloBE Rules in order to promote a consistent and common interpretation and application of those that will facilitate coordinated outcomes for both tax administrations and MNE Groups.
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  • 9
    ISBN: 9789264447530
    Sprache: Englisch
    Seiten: 1 Online-Ressource (151 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Bulgaria
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Bulgaria, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 10
    ISBN: 9789264765832 , 9789264760912 , 9789264655096
    Sprache: Englisch
    Seiten: 1 Online-Ressource (325 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Sixième rapport d’examen par les pairs sur le chalandage fiscal : Cadre inclusif sur le BEPS : Action 6
    Schlagwort(e): Taxation
    Kurzfassung: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the sixth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2023, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
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  • 11
    ISBN: 9789264523326
    Sprache: Englisch
    Seiten: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Romania
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Romania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 12
    ISBN: 9789264380462
    Sprache: Englisch
    Seiten: 1 Online-Ressource (181 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Egypt
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Egypt, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 13
    ISBN: 9789264639157
    Sprache: Englisch
    Seiten: 1 Online-Ressource (130 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Georgia
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Georgia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 14
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (22 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Schlagwort(e): Energy ; Nuclear Energy
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 15
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (35 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Schlagwort(e): Energy ; Nuclear Energy
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  • 16
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (14 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Schlagwort(e): Energy ; Nuclear Energy
    Kurzfassung: Before the Fukushima Daiichi Nuclear Power Plant accident in Japan in 2011, the nuclear industry had strongly promoted the idea that the time of nuclear renaissance had come after a long, fallow period in the wake of the nuclear accidents at Three Mile Island (1979) and Chernobyl (1986). During the post-Fukushima period, there were few new projects, but growing demand for energy and anxieties raised by climate change have brought us to a turning point. Despite the Fukushima accident, which led to some nuclear projects being delayed or cancelled, there is still a great deal of interest in the use of nuclear power for civil purposes. This is primarily because, as the International Energy Agency’s (IEA) Executive Director Fatih Birol has rightly pointed out: “Without an important contribution from nuclear power, the global energy transition will be that much harder.”1 In this regard, in 2010, 67 reactors were under construction, 120 planned and 441 in operation.2 In 2022, 11 years after the Fukushima Daiichi accident, there were 60 under construction, 104 planned and 338 proposed.3 The International Atomic Energy Agency (IAEA) estimates that nuclear electric power capacity will have increased by as much as 23% by 2030 and more than doubled by 2050.4 In addition to this renewed interest, many projects are now in development, opening up new prospects for the use of the atom for civil purposes. Nuclear fusion, small modular reactors (SMRs), the use of artificial intelligence, floating, underwater and space reactors, and nuclear batteries, to name but a few of the projects on the table, lead us to think that the “nuclear renaissance” is slowly shifting to a “nuclear spring”. In this view, where the concept of a renaissance involves new impetus for nuclear energy, with the construction of new facilities, the concept of “spring” refers to a determination to break with nuclear traditions, in terms of concepts, means and players. Consequently, this phenomenon calls for new legal rules which, in some cases, have already started to be debated.
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  • 17
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (4 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Schlagwort(e): Energy ; Nuclear Energy
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  • 18
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (18 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Schlagwort(e): Energy ; Nuclear Energy
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 19
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (7 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Schlagwort(e): Energy ; Nuclear Energy
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  • 20
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (13 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Schlagwort(e): Energy ; Nuclear Energy
    Kurzfassung: Organising transport of nuclear substances presents a number of challenges, including how to properly qualify the substances from a nuclear liability perspective. The nuclear liability conventions provide a generic definition of “nuclear substances” (referred to as “nuclear material” under certain conventions), which gives wide discretion to national legislation in its interpretation. Moreover, the nuclear liability conventions also exclude certain categories of nuclear substances, subject to specific conditions being met, to ensure that the risk associated with their transport may be dealt with under general tort law. The implementation or application of these exclusions is carried out by each concerned country in accordance with its domestic legislation, which may lead to discrepancies in the qualification of substances to be transported by different stakeholders.
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  • 21
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (3 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Schlagwort(e): Energy ; Nuclear Energy
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  • 22
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (19 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Schlagwort(e): Energy ; Nuclear Energy
    Kurzfassung: … more and more governments, as well as regional and international organisations, are focusing greater attention on nuclear energy’s potential role in combating global climate change. At the same time, the nuclear energy sector is facing many complex issues, with legal systems playing an increasingly vital role in adjudicating public policy and regulatory questions, particularly in countries with long-established nuclear power programmes
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  • 23
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (12 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Schlagwort(e): Energy ; Nuclear Energy
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  • 24
    ISBN: 9789264684928
    Sprache: Englisch
    Seiten: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
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  • 25
    ISBN: 9789264613287
    Sprache: Englisch
    Seiten: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
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  • 26
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264615458
    Sprache: Englisch
    Seiten: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Schlagwort(e): Geschlechterverteilung ; Gleichberechtigung ; Nuklearindustrie ; OECD-Staaten ; Energy ; Social Issues/Migration/Health ; Nuclear Energy
    Kurzfassung: Female scientists and engineers pioneered the nuclear and radiological fields, with leaders and innovators such as Marie Skłodowska-Curie and Lise Meitner, among many others, establishing the foundation of modern nuclear science and technology. Women continue to make vital contributions to the sector, but their visibility and overall numbers in the sector remain limited, especially in science, technology, engineering, and mathematics (STEM), and leadership roles. The lack of diversity in the sector represents a loss of potential innovation and growth and a critical threat to the viability of the field. This report features the first publicly available international data on gender balance in the nuclear sector. The data was collected from over 8 000 women in the nuclear workforce in 32 countries, as well as human resources data from 96 nuclear organisations in 17 countries. Based on the findings, a comprehensive, evidence-driven policy framework is proposed with practical recommendations.
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  • 27
    ISBN: 9789264821668
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Schlagwort(e): Nukleare Sicherheit ; OECD-Staaten ; Energy ; Nuclear Energy
    Kurzfassung: While there is a growing interest in the deployment of small modular reactors (SMRs) as a promising option to help mitigate climate change, further international efforts are needed to accelerate the development and safety demonstration of the innovative technologies that are being considered for many of these SMRs. This publication presents the actions taken by the NEA Committee on the Safety of Nuclear Installations (CSNI) and its expert group on SMRs to define the areas of future CSNI research and safety assessment work needed to support sound safety demonstrations for SMRs. The proposed activities address four areas: support for regulatory harmonisation, common safety issues of interest for different designs, experimental campaigns, and benchmarking for computer code validation and verification.
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  • 28
    ISBN: 9789264421332
    Sprache: Englisch
    Seiten: 1 Online-Ressource (175 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Saint Vincent and the Grenadines.
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  • 29
    ISBN: 9789264746619
    Sprache: Englisch
    Seiten: 1 Online-Ressource (147 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Kurzfassung: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for Anguilla.
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  • 30
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.161
    Schlagwort(e): Taxation ; Science and Technology
    Kurzfassung: This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.
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  • 31
    ISBN: 9789264598409
    Sprache: Englisch
    Seiten: 1 Online-Ressource (98 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Schlagwort(e): Taxation ; Mauritania
    Kurzfassung: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
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  • 32
    ISBN: 9789264575646
    Sprache: Englisch
    Seiten: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Dominica
    Kurzfassung: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 33
    ISBN: 9789264895881
    Sprache: Englisch
    Seiten: 1 Online-Ressource (150 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Poland
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 34
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264788640 , 9789264901537 , 9789264702042
    Sprache: Englisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Serie: OECD Series on Carbon Pricing and Energy Taxation
    Paralleltitel: Parallele Sprachausgabe Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission
    Schlagwort(e): Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Taxation
    Kurzfassung: Successfully transitioning to net-zero greenhouse gas (GHG) emissions requires effective mitigation policy packages, which include carbon pricing measures: a cost-effective policy instrument that not only reduces emissions but also generates revenue to support the transition. This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023. The policy mechanisms examined directly impact the cost of emitting GHGs, influencing shifts in production, consumption, and investment towards low- or zero-carbon options. The analysis covers 72 countries which together account for approximately 80% of global GHG emissions. The report focuses on developments in ETSs and transport fuel taxes amidst the energy crisis and provides comprehensive and comparable data on the current status of GHG emissions pricing that can assist policymakers in identifying priorities and refining carbon mitigation strategies.
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  • 35
    ISBN: 9789264365872
    Sprache: Englisch
    Seiten: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
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  • 36
    ISBN: 9789264434912
    Sprache: Englisch
    Seiten: 1 Online-Ressource (105 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Togo ; Taxation ; Togo
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
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  • 37
    ISBN: 9789264664883
    Sprache: Englisch
    Seiten: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Schlagwort(e): Energy ; Nuclear Energy
    Kurzfassung: This report compiles and shares some of the lessons learnt from implementing post-Fukushima actions related to human and organisational factors (HOF), including at nuclear facility operating companies, technical support organisations, research institutions, and regulatory authorities. It summarises a two-phase information-gathering exercise, overseen by the NEA Working Group on Human and Organisational Factors, about the requirements and guidelines that countries and nuclear licensees have adopted since the accident. The report discusses the central role of human and organisational performance in mitigating extreme external events and the management of severe accidents. It addresses the importance of validating the ability to perform these actions, and the challenges associated with performing such validations with fidelity to the conditions likely to be present during such events. The report concludes by providing four key recommendations that seek to promote greater sharing of information and the identification of best practices.
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  • 38
    Sprache: Englisch
    Seiten: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Serie: OECD Working Papers on Fiscal Federalism no.42
    Schlagwort(e): Finanzpolitik ; Geldpolitik ; Öffentliche Finanzen ; Gemeindefinanzen ; Länderfinanzen ; Kriegsfolgen ; Energiepreis ; Inflation ; OECD-Staaten ; Energy ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Kurzfassung: Less than two years after the start of the COVID-19 pandemic, Russia’s illegal, unprovoked and unjustifiable war of aggression against Ukraine has triggered the biggest military confrontation in Europe since World War II. Many OECD countries have reacted to Russia’s aggression by providing military and humanitarian aid to Ukraine and by imposing economic sanctions on Russia, which has accentuated supply chain disruptions, especially in the energy sector. A combination of these supply shocks with a demand shock caused by expansionary fiscal and monetary policies to tackle the pandemic has created inflationary pressures on a scale not seen in decades. Central banks around the world are acting to fulfil their price stability mandates by increasing interest rates and by engaging in quantitative tightening (primarily the selling of government bonds to reduce central bank balance sheets), all of which put pressure on borrowing costs at a time when governments are engaging in expansionary fiscal policy to alleviate the impact of inflation. The objective of this policy note is to examine the main consequences of this challenging environment for the fiscal stance of different levels of governments. These include the weakening outlook for government revenues in times of high expenditure pressures from a more rapid energy transition as well as high borrowing costs.
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  • 39
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Sprache: Englisch
    Seiten: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Schlagwort(e): Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Kurzfassung: This report presents policy reform options to support Lithuania in meeting its climate neutrality target. It takes stock of Lithuania’s current and planned climate policies and assesses their potential for meeting the country’s climate ambitions. The report details the results of modelling carried out to assess the effectiveness of different policy scenarios, an analysis of carbon pricing and the role of innovation, an assessment of financial needs in the transition to net zero, and an analysis of the distributional implications of carbon pricing. Bringing together these findings the report offers recommendations for policy reform, highlighting the importance of setting price signals complemented by innovation support, as well as the potential of revenue recycling options in alleviating distributional concerns.
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  • 40
    ISBN: 9789264893955
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Schlagwort(e): Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Kurzfassung: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
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  • 41
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Schlagwort(e): Internationale Unternehmensbesteuerung ; Steuerpolitik ; Internationales Steuerrecht ; Internationale Zusammenarbeit ; Afrika ; OECD-Staaten ; Taxation ; Development
    Kurzfassung: This report reflects on the OECD's co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union's Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD's initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
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  • 42
    ISBN: 9789264935662
    Sprache: Englisch
    Seiten: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lesotho ; Taxation ; Lesotho
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Lesotho. It refers to Phase 1 only (Legal and Regulatory Framework).
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  • 43
    ISBN: 9789264935884
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Argentinien ; Taxation ; Argentina
    Kurzfassung: This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
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  • 44
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264556300 , 9789264882157 , 9789264848115
    Sprache: Englisch
    Seiten: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Schlagwort(e): Steuereinnahmen ; Ökosteuer ; Umweltökonomische Gesamtrechnung ; OECD-Staaten ; Taxation ; Environment
    Kurzfassung: This report presents the OECD methodological guidelines for compiling Environmentally Related Tax Revenue accounts. The guidelines are in line with the System of Environmental Economic Accounting and ensure consistency with national and international data sources and manuals. The OECD guidelines are based on those of Eurostat with refinements and additional memo items. First, revenue from greenhouse gas taxes is split into two sub-categories: an energy-related part (recorded as an energy tax) and a non-energy-related part (recorded as a pollution tax). Second, four "memo items" are introduced to enhance the relevance of the accounts for policy work: (i) certain land taxes, (ii) taxes on oil and natural gas extraction, (iii) taxes on the resource rent and (iv) elevated VAT levied on environmentally related tax bases. The practical application of these guidelines was successfully pilot-tested in 2018-19, and the guidelines were implemented in the 2019 and 2021 rounds of data collection from OECD member and partner countries. The results show that it is feasible to compile the accounts, including the refinements and the additions outlined in this document, across OECD and beyond.
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  • 45
    ISBN: 9789264903586
    Sprache: Englisch
    Seiten: 1 Online-Ressource (231 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Antigua and Barbuda.
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  • 46
    Sprache: Englisch
    Seiten: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Serie: Best Practices in Development Co-operation
    Paralleltitel: Parallele Sprachausgabe Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique
    Schlagwort(e): Energy ; Taxation ; Development ; Environment ; Governance
    Kurzfassung: This Policy Guidance is a product of the Development Assistance Committee's multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.
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  • 47
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264393608
    Sprache: Englisch
    Seiten: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Schlagwort(e): Nuclear Energy
    Kurzfassung: One of the many lessons learnt about nuclear safety over the years has been that human aspects of nuclear safety are as important as any technical issue that may arise. The international nuclear community regularly works together to identify, discuss and address technical issues, but examining how behaviour affects safety from country to country remains less common. Yet practical experience has shown that there are important differences across borders and even within borders in how people work together and communicate. The Country-Specific Safety Culture Forum was created to gain a better understanding of how the national context affects safety culture in a given country and how operators and regulators perceive these effects in their day-to-day activities. The ultimate goal is to ensure safe nuclear operations. The third NEA safety culture forum – a collaborative effort between the Nuclear Energy Agency (NEA), the World Association of Nuclear Operators (WANO) and the Canadian Nuclear Safety Commission (CNSC) – was held in Canada in September 2022. This report outlines the process used to conduct the forum, reveals its findings and encourages the nuclear community to further reflect and take relevant action.
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  • 48
    ISBN: 9789264947337
    Sprache: Englisch
    Seiten: 1 Online-Ressource (154 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Serbia
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Serbia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 49
    Online-Ressource
    Online-Ressource
    Ottawa : Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development ; | Ottawa : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Paralleltitel: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia
    Schlagwort(e): Rohstoffvorkommen ; Preis ; Verrechnungspreis ; Industry and Services ; Taxation
    Kurzfassung: In the mining sector, government revenue is typically generated by levying royalties and income taxes on the value of the mineral extracted. However, due to the frequency and scale of related party transactions, the potential risk to tax revenues posed by transfer pricing non-compliance can be high, particularly around the value of the extracted minerals. This toolkit provides practical and meaningful guidance for developing countries to determine the price of minerals sold to related parties using the arm’s length principle. It offers a framework on how to use transfer pricing principles to apply the Comparable Uncontrolled Price method, including identifying the primary economic factors that influence the price of minerals (“mineral pricing framework”) to ensure that developing countries are able to tax mineral exports appropriately. It also includes simplified administrative approaches to pricing mineral sales that could reduce the administrative burden for developing countries.
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  • 50
    ISBN: 9789264840898
    Sprache: Englisch
    Seiten: 1 Online-Ressource (442 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Taxation
    Kurzfassung: Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
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  • 51
    ISBN: 9789264926479
    Sprache: Englisch
    Seiten: 1 Online-Ressource (117 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana
    Kurzfassung: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Botswana, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 52
    Sprache: Englisch
    Seiten: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Serie: OECD Forum on Tax Administration
    Schlagwort(e): Doppelbesteuerung ; Internationales Steuerrecht ; Internationale Unternehmensbesteuerung ; Welt ; Taxation ; Handbuch
    Kurzfassung: Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a multinational enterprise are covered by multiple bilateral tax treaties. However, most jurisdictions have limited experience in coordinating bilateral MAP and APA cases to offer multilateral certainty. In accordance with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Manual on the handling of Multilateral MAPs and APAs (MoMA) which is intended as a guide to multilateral MAP and APA processes from both a legal and procedural perspective. The MoMA provides tax administrations and taxpayers with basic information on the operation of such procedures and suggests different approaches based on the existing practices of jurisdictions, without imposing a set of binding rules. The MoMA allows tax administrations to explore whether implementation of these procedures is appropriate considering the circumstances of their own MAP and APA programmes and to consider whether the guidance therein may be incorporated in their domestic guidance on MAP or APA processes to provide additional clarity.
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  • 53
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Sprache: Englisch
    Seiten: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Schlagwort(e): Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
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  • 54
    ISBN: 9789264613348
    Sprache: Englisch
    Seiten: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nicaragua ; Taxation ; Nicaragua
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
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  • 55
    ISBN: 9789264599673
    Sprache: Englisch
    Seiten: 1 Online-Ressource (162 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
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  • 56
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Serie: OECD Forum on Tax Administration
    Schlagwort(e): KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Kurzfassung: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
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  • 57
    Sprache: Englisch
    Seiten: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Schlagwort(e): Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Kurzfassung: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
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  • 58
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.159
    Schlagwort(e): Taxation ; Science and Technology ; Governance
    Kurzfassung: This document reports on the final output of the OECD microBeRD+ project. Drawing on the outcomes of previous work, this study presents new evidence on the impact of business R&D support policies – tax incentives and direct forms of support – on business R&D investment (R&D input additionality) and the innovation and economic performance of firms (R&D output additionality). The report also provides an exploratory analysis of R&D spillovers.
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  • 59
    ISBN: 9789264507210
    Sprache: Englisch
    Seiten: 1 Online-Ressource (123 p.) , 21 x 28cm.
    Schlagwort(e): Nuclear Energy
    Kurzfassung: There is significant international interest in the effects of temperature on criticality safety evaluations. Improved access to nuclear data, notably thermal scattering data S(α,β) for hydrogen in ice, has made it possible to assess and deepen the understanding of the variation of criticality calculations associated with temperature. Under the auspices of the Nuclear Energy Agency (NEA) Nuclear Science Committee (NSC) and of the Working Party on Nuclear Criticality Safety (WPNCS), Subgroup 3 was launched to study the impact of temperature through a wide range of codes, data libraries and methods. The group studied a pressurised water reactor (PWR) assembly in a thick water reflector at five different temperatures, ranging from ice to room temperature and up to reactor operation temperature. Ten organisations in eight countries participated, providing 34 sets of results. With a view to launching the activity and obtaining results in a timely fashion, geometrical and material data from a previous WPNCS benchmark model were used in a new study to help examine the effect of temperature on criticality safety calculations. The exercise was successful in bringing together a large number of institutions and employing a wide range of calculation codes and nuclear data libraries, thereby providing solid evidence for the conclusions drawn. The participants' dedication made it possible to complete the exercise in two years, providing timely support to end users. This report contains the benchmark study and results, and was endorsed at the WPNCS Subgroup 3 meeting in July 2020.
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  • 60
    ISBN: 9789264817753
    Sprache: Englisch
    Seiten: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Schlagwort(e): Nukleare Sicherheit ; OECD-Staaten ; Energy ; Nuclear Energy
    Kurzfassung: International co-operation is key to keep enhancing global nuclear safety. In this regard, the NEA Working Group on the Analysis and Management of Accidents (WGAMA) seeks to advance the scientific and technological knowledge base needed for the prevention, mitigation and management of potential accidents in nuclear power plants, and to encourage international convergence on safety issues in this area. This report aims to facilitate communication between reactor safety stakeholders by summarising the main aspects of the WGAMA activities. It discusses the key safety topics related to the analysis and management of accidents and their context; the approach and methodologies to cope with reactor safety issues; recent reactor safety issues that have been dealt with; and potential future activities.
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  • 61
    ISBN: 9789264336490 , 9789264363779 , 9789264954922
    Sprache: Englisch
    Seiten: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Kurzfassung: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
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  • 62
    ISBN: 9789264507906
    Sprache: Englisch
    Seiten: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grönland ; Taxation ; Greenland
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
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  • 63
    Sprache: Englisch
    Seiten: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Mise à jour 2023 de la feuille de route G20/OCDE sur les pays en développement et la fiscalité internationale : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20
    Schlagwort(e): Internationales Steuerrecht ; Steuervermeidung ; Internationale Zusammenarbeit ; Unternehmensbesteuerung ; Welt ; Taxation ; Development
    Kurzfassung: This report is the third focused assessment of tax and development issues produced for G20 Finance Ministers and Central Bank Governors. It takes stock of progress by developing countries in the context of their engagement with the OECD/G20 Inclusive Framework, an international collaboration of over 140 countries and jurisdictions working together to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment. Building on the 2022 Roadmap on Developing Countries and International Tax, the report refines and focuses on the range of actions to be undertaken in support of developing countries' key international tax priorities, including, in particular, the internationally agreed standards on Country-by-Country reporting and the Global Anti-Base Erosion (GloBE) Rules which will put in place a global minimum tax for large multinational enterprises.
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  • 64
    ISBN: 9789264642393
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS
    Schlagwort(e): Digitalisierung ; Globalisierung ; Gewinnverlagerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two of this plan and ensure multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate. This report contains the model treaty provision to give effect to the STTR, together with an accompanying commentary explaining the purpose and operation of the STTR.
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  • 65
    ISBN: 9789264464940 , 9789264449527 , 9789264980433
    Sprache: Englisch
    Seiten: 1 Online-Ressource (220 p.) , 21 x 28cm.
    Serie: OECD Fiscal Federalism Studies
    Schlagwort(e): Wohneigentum ; Soziale Ungleichheit ; Grundsteuer ; Einkommensverteilung ; Südkorea ; Norwegen ; USA ; Belgien ; Urban, Rural and Regional Development ; Taxation ; Governance ; Belgium ; Korea, Republic of ; Norway ; United States
    Kurzfassung: This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.
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  • 66
    Sprache: Englisch
    Seiten: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20
    Schlagwort(e): Grundeigentum ; Immobilien ; Auslandsinvestition ; Fiskalische Transparenz ; Steuer ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy developments, such as the Financial Action Task Force's work on beneficial ownership, could inform possible improvements to tax transparency in the area of real estate on a voluntary basis. The report is set out in three main sections. The first addresses the potential tax compliance risks in the area of foreign real estate holdings and highlights the benefits of enhanced tax transparency in this area. The second outlines the key domestic and international features required for a successful tax transparency framework. The final section identifies potential short-term and structural improvements to the existing architecture.
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  • 67
    ISBN: 9789264766297
    Sprache: Englisch
    Seiten: 1 Online-Ressource (163 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Belize.
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  • 68
    Online-Ressource
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    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.160
    Schlagwort(e): Finance and Investment ; Taxation ; Science and Technology
    Kurzfassung: This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.
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  • 69
    ISBN: 9789264601048 , 9789264934955 , 9789264932715
    Sprache: Englisch
    Seiten: 1 Online-Ressource (460 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Taxation
    Kurzfassung: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
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  • 70
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264853775
    Sprache: Englisch
    Seiten: 1 Online-Ressource (61 p.) , 21 x 29.7cm.
    Schlagwort(e): Finance and Investment ; Governance ; Social Issues/Migration/Health ; Taxation
    Kurzfassung: Citizenship and residency by investment (CBI/RBI) programmes are government-administered programmes that grant citizenship or residency to foreign investors by expediting or bypassing normal migration processes. These programmes can help spur economic growth through foreign direct investment, but they are also attractive to criminals and corrupt officials seeking to evade justice and launder the proceeds of crime reaching into the billions of dollars. This report highlights how CBI programmes can allow criminals more global mobility and help them hide their identity and criminal activities behind shell companies in other jurisdictions. It highlights the vulnerabilities of these complex and international investment migration programmes, including the frequent use of intermediaries, involvement of multiple government agencies, abuse by professional enablers and lack of proper governance of the CBI/RBI programmes. The report proposes measures and examples of good practice, that can help policy makers and those responsible for managing the investment migration programmes address these risks. These include an in-depth analysis and understanding of how criminals can exploit CBI or RBI programmes and incorporating risk mitigation measures, such as multi-layer due diligence, in the design of the investment migration programme.
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  • 71
    Online-Ressource
    Online-Ressource
    Ottawa : Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development
    Sprache: Englisch
    Seiten: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Paralleltitel: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Schlagwort(e): Industry and Services ; Taxation
    Kurzfassung: In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as bauxite, which is ultimately used in the aluminum value chain. The schedule presented in this report applies the mineral pricing framework – as documented in the joint OECD/IGF work Determining the Price of Minerals: A Transfer Pricing Framework – to identify the primary economic factors that influence the price of bauxite in applying the Comparable Uncontrolled Price method and ensure that developing countries are able to tax mineral exports appropriately. It also provides worked examples on how to accurately apply the mineral pricing framework to bauxite.
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  • 72
    ISBN: 9789264407015
    Sprache: Englisch
    Seiten: 1 Online-Ressource (127 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Thailand ; Taxation ; Thailand
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 73
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264532694
    Sprache: Englisch
    Seiten: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Schlagwort(e): Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Kurzfassung: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
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  • 74
    ISBN: 9789264541351
    Sprache: Englisch
    Seiten: 1 Online-Ressource (158 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
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  • 75
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264705340 , 9789264739628 , 9789264717015
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Serie: OECD Regional Development Studies
    Schlagwort(e): Industrie ; Industriegeographie ; Klimaneutralität ; Europa ; Urban, Rural and Regional Development ; Governance
    Kurzfassung: Some manufacturing activities are among the most difficult human activities to make climate neutral and they are typically regionally concentrated. Across Europe these regions are often socioeconomically relatively weak. Yet these sectors provide relatively well-paid jobs in many of these regions. Some of these regions may also have more difficult access to infrastructure to provide the hydrogen, carbon capture and storage and zero-emission freight, which can be important to some of these activities. Industrial transitions to climate neutrality therefore have regional development implications. Since regions differ in their socio-economic conditions, understanding these regional development implications will help policy makers prepare a just transition. This publication identifies manufacturing activities that are particularly difficult to decarbonise and the transformations they require. It shows how these activities are distributed across European regions, focusing on employment at emission-intensive production locations. It identifies conditions for getting access to needed infrastructure and how access conditions differ across regions. It investigates the socio-economic vulnerabilities of affected regions, their manufacturing businesses and workers. In some regions, workers and firms may be particularly vulnerable, for example, because of low-skill jobs, type of employment contract or low productivity.
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  • 76
    ISBN: 9789264608498
    Sprache: Englisch
    Seiten: 1 Online-Ressource (123 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles
    Kurzfassung: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
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  • 77
    ISBN: 9789264662810
    Sprache: Englisch
    Seiten: 1 Online-Ressource (145 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Paraguay ; Taxation ; Paraguay
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Paraguay. It refers to Phase 1 only (Legal and Regulatory Framework).
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  • 78
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264409644
    Sprache: Englisch
    Seiten: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Schlagwort(e): Energy ; Nuclear Energy
    Kurzfassung: All low-carbon solutions will be required to achieve the world's net zero targets. Nuclear energy has a role to play in meeting this need. A wave of innovation in small modular reactors (SMRs) is advancing quickly with the potential to help decarbonise hard-to-abate sectors. Progress is real and is positioned to accelerate pathways to net zero. SMRs could replace coal on-grid, fossil fuel cogeneration of heat and power for heavy industry, diesel at off-grid mines, as well as producing hydrogen and synthetic fuels. Looking beyond technical feasibility, The NEA SMR Dashboard defines new criteria for assessing real progress in six additional dimensions of readiness: licensing, siting, financing, supply chain, engagement, and fuel. The first volume of the NEA SMR Dashboard assessed the progress of 21 SMRs. This second volume tracks the progress of an additional 21 SMRs around the world.
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  • 79
    ISBN: 9789264959767
    Sprache: Englisch
    Seiten: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Färöer ; Taxation ; Faroe Islands
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands.
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  • 80
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264976962 , 9789264863811 , 9789264860933
    Sprache: Englisch
    Seiten: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Schlagwort(e): Taxation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard. It supplements the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022, for around 100 jurisdictions that were the first to commit to commence AEOI. This report also contains the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard by jurisdictions commencing exchanges in 2019.
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  • 81
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes
    Schlagwort(e): Finance and Investment ; Governance ; Taxation
    Kurzfassung: Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
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  • 82
    ISBN: 9789264399372
    Sprache: Englisch
    Seiten: 1 Online-Ressource (143 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Pakistan
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 83
    ISBN: 9789264603608
    Sprache: Englisch
    Seiten: 1 Online-Ressource (176 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Latvia
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Latvia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 84
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2021, no. 1 | volume:2021 | year:2021 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (12 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2021, no. 1
    Angaben zur Quelle: volume:2021
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:1
    Schlagwort(e): Nuclear Energy
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  • 85
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2021, no. 1 | volume:2021 | year:2021 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (8 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2021, no. 1
    Angaben zur Quelle: volume:2021
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:1
    Schlagwort(e): Nuclear Energy
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 86
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2021, no. 1 | volume:2021 | year:2021 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (6 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2021, no. 1
    Angaben zur Quelle: volume:2021
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:1
    Schlagwort(e): Nuclear Energy
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 87
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2021, no. 1 | volume:2021 | year:2021 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (2 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2021, no. 1
    Angaben zur Quelle: volume:2021
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:1
    Schlagwort(e): Nuclear Energy
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 88
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2021, no. 2 | volume:2021 | year:2021 | number:2
    Sprache: Englisch
    Seiten: 1 Online-Ressource (6 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2021, no. 2
    Angaben zur Quelle: volume:2021
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:2
    Schlagwort(e): Energy ; Nuclear Energy
    Kurzfassung: I was fortunate enough in my former position to take part as a member of the French delegation in the discussions that led from 1990 to the revision of the Vienna Convention on Civil Liability for Nuclear Damage1 and from 1998 to the revision of the Paris Convention on Third Party Liability in the Field of Nuclear Energy2 and the Brussels Supplementary Convention.
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  • 89
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2021, no. 2 | volume:2021 | year:2021 | number:2
    Sprache: Englisch
    Seiten: 1 Online-Ressource (12 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2021, no. 2
    Angaben zur Quelle: volume:2021
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:2
    Schlagwort(e): Energy ; Nuclear Energy
    Kurzfassung: The nuclear industry recognises the need for a present-day solution to the future needs in decommissioning and spent nuclear fuel and radioactive waste management. The end state for spent fuel and radioactive waste must be reached by future technical capabilities, but executable based on today’s sound legal system for decades of fund accumulation. Strictly perceived through the perspective of technical implementation, all existing nuclear facilities can be decommissioned by today’s means. Funding, however, is the issue. Each country sets up different systems to ensure financing and implementation of these projects. The adoption of various nuclear back-end strategies results from each country’s different legal system, economic ability and the national nuclear industry’s historic development.
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  • 90
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2021, no. 1 | volume:2021 | year:2021 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (14 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2021, no. 1
    Angaben zur Quelle: volume:2021
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:1
    Schlagwort(e): Nuclear Energy
    Kurzfassung: Viewed from a general, global perspective, the recognition and enforcement of foreign judgments is not the rule. On the contrary, it generally requires a specific legal basis and justification that a country accepts the rulings of courts of other states and treats them like its own decisions. The main basis for such treatment is most often an international treaty or a supranational instrument (like, for instance, the Brussels Ibis Regulation1 or the revised Lugano Convention of 20072) that provides for the mutual acceptance of foreign court decisions among the states adhering to the respective instrument. In the absence of a specific bilateral or multilateral treaty or supranational instrument, the states autonomously formulate the conditions under which they recognise and enforce foreign judgments. In this respect, some countries follow a more generous, others a more restrictive, course. But, countries do not recognise foreign judgments without preconditions;3 every country provides for a certain type of control. Some, for instance, adhere to the principle of reciprocity. These countries recognise and enforce judgments of other countries only if the other country recognises and enforces their decisions...
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  • 91
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2021, no. 1 | volume:2021 | year:2021 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (2 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2021, no. 1
    Angaben zur Quelle: volume:2021
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:1
    Schlagwort(e): Nuclear Energy
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 92
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2021, no. 2 | volume:2021 | year:2021 | number:2
    Sprache: Englisch
    Seiten: 1 Online-Ressource (4 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2021, no. 2
    Angaben zur Quelle: volume:2021
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:2
    Schlagwort(e): Energy ; Nuclear Energy
    Kurzfassung: 0
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 93
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2021, no. 2 | volume:2021 | year:2021 | number:2
    Sprache: Englisch
    Seiten: 1 Online-Ressource (12 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2021, no. 2
    Angaben zur Quelle: volume:2021
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:2
    Schlagwort(e): Energy ; Nuclear Energy
    Kurzfassung: 0
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 94
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2021, no. 2 | volume:2021 | year:2021 | number:2
    Sprache: Englisch
    Seiten: 1 Online-Ressource (20 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2021, no. 2
    Angaben zur Quelle: volume:2021
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:2
    Schlagwort(e): Energy ; Nuclear Energy
    Kurzfassung: Multiple sources of international nuclear law, including binding instruments such as the Convention on Nuclear Safety (CNS)1 and the Joint Convention on the Safety of Spent Fuel Management and on the Safety of Radioactive Waste Management (Joint Convention),2 stress the importance of the independence of the regulator, as well as the effective separation of that regulatory body from others tasked with the promotion or utilisation of nuclear energy. Since its creation in 1974, the United States (US) Nuclear Regulatory Commission (NRC) has been characterised as an “independent agency” within the US government. One of the hallmarks of this independence is that, by law, members of the Commission cannot be removed at will by the President over policy disagreements. However, recent decisions by the US Supreme Court have declared that restrictions on the President’s ability to remove the heads of certain agencies are incompatible with the nation’s constitutional structure and are therefore invalid and unenforceable. As of this writing, these decisions have been limited to independent regulatory agencies headed by a single administrator, not multi-member boards or commissions such as the NRC. However, the Court’s legal reasoning sweeps broadly, and if the holding of these decisions were to be applied to multi-member regulatory bodies (as legal scholars predict), it would shake the organisational bedrock upon which the Commission has rested since its creation. It may also risk transforming the Agency’s public image into that of a political or promotional actor, whose activities are closely overseen by the President who is also responsible for setting energy-related national priorities and goals.
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  • 95
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2021, no. 1 | volume:2021 | year:2021 | number:1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (8 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2021, no. 1
    Angaben zur Quelle: volume:2021
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:1
    Schlagwort(e): Nuclear Energy
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  • 96
    ISBN: 9789264836013
    Sprache: Englisch
    Seiten: 1 Online-Ressource (136 p.) , 21 x 28cm.
    Schlagwort(e): Energy ; Nuclear Energy ; Switzerland
    Kurzfassung: With an electricity system defined by high shares of hydropower, large capacity for interconnection with its neighbours and low carbon intensity, Switzerland is well positioned to attain its objective of net zero carbon emissions by 2050. However, the exact pathway remains the subject of discussion. First, what should the shares of nuclear energy and variable renewable energies such as solar PV and wind be in the energy mix? Second, what degree of electricity trade should Switzerland have with its European neighbours? New system modelling of different energy policy choices with the Nuclear Energy Agency’s POSY model shows that all considered scenarios are technically feasible. However, relying on variable renewables alone or decoupling Switzerland from neighbouring countries could increase total system costs by up to 250%. Instead, continuing to operate Switzerland’s newest nuclear power plants alongside existing hydropower resources, while maintaining interconnection capacity at current levels, emerges as the most cost-effective option to achieve net zero emissions in 2050. Ample data and technical documentation of a least-cost mixed integer (MILP) modelling with hourly resolution are also provided in order to allow replication, extension and discussion of this study’s findings
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 97
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation ; Estonia
    Kurzfassung: This dataset contains tax revenue collected by Estonia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
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  • 98
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This table reports variable totals for all sub-groups, obtained by aggregating sub-group variables according to their jurisdiction of tax residence (or country groups, depending on confidentiality). The tables includes three panels aggregating all sub-groups, sub-groups with positive profits and sub-groups with negative profits.
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  • 99
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Italy. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
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  • 100
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Cameroon. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
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