Your email was sent successfully. Check your inbox.

An error occurred while sending the email. Please try again.

Proceed reservation?

Export
Filter
  • English  (114)
  • Polish  (2)
  • Organisation for Economic Co-operation and Development  (116)
  • Taxation  (62)
  • Industry and Services  (55)
Datasource
Material
Language
Years
Author, Corporation
Publisher
Keywords
Subjects(RVK)
  • 1
    Online Resource
    Online Resource
    Food and the Tourism Experience : The OECD-Korea Workshop (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264171923
    Language: English
    Pages: Online-Ressource (173 p.) , ill.
    Series Statement: OECD Studies on Tourism
    Parallel Title: Erscheint auch als Food and the tourism experience
    Keywords: Tourismuswirtschaft ; Gastronomie ; Tourismuspolitik ; Tourismusökonomie ; Südkorea ; Spanien ; Österreich ; Japan ; Frankreich ; Italien ; Nordeuropa ; Industry and Services
    Abstract: Tourism is a major part of the contemporary experience economy, in which food plays an important role. Food is a key part of all cultures, a major element of global intangible heritage and an increasingly important attraction for tourists. The linkages between food and tourism also provide a platform for local economic development, which can be strengthened by the use of food experiences for branding and marketing destinations. One of the major challenges in the experience economy is dealing with the shift towards intangible culture and heritage. The focus of many tourists has changed from the classic 'must see' physical sights such as museums and monuments towards a ‘must-experience’ imperative to consume intangible expressions of culture, such as atmosphere, creativity and lifestyle. This provides new opportunities for tourism destinations as well as new challenges, particularly in the areas of experience development, marketing and branding. This publication provides an understanding of the role of food tourism in local economic development and its potential for country branding. It also presents several innovative case studies in the food tourism sector and the experience industry.
    DOI: 10.1787/9789264171923-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Dealing Effectively with the Challenges of Transfer Pricing (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264169463
    Language: English
    Pages: Online-Ressource (106 p.)
    Parallel Title: Erscheint auch als Dealing effectively with the challenges of transfer pricing
    Keywords: Verrechnungspreis ; OECD-Staaten ; Welt ; Taxation ; Industry and Services ; OECD ; Verrechnungspreis
    Abstract: This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible.
    DOI: 10.1787/9789264169463-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Competition and efficient usage of payment cards (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 7-99
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 93 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 7-99
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition and efficient usage of payment cards in June 2006. In recent years, debit and credit cards have become increasingly common as retail payment mechanisms and have increasingly displaced checks and cash. The roundtable discussed potential market power and pricesetting abuses related to payment cards, reviewed the regulatory (or self-regulatory) mechanisms that sometimes govern the operation of card networks and considered methods for increasing the role of competitive forces among payment cards. A market failure exists because costs for different payment mechanisms are rarely reflected in consumer prices. Consideration should be given to permitting merchants to form payment ventures, as this would promote system competition between owners with different incentives, and to promoting entry by potential new technologies that would not involve existing payment networks. Many other policy options are discussed.
    DOI: 10.1787/clp-11-5kg9q0zk74vb
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Country review of Argentina (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 167-205
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 39 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 167-205
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Inter-American Development Bank and the Organisation for Economic Co-operation and Development co-operate in competition law and policy to promote increased economic growth, employment and economic efficiency and a higher average standard of living in the medium to long term. There is increasing consensus that sound competition law and policy are essential to achieving these goals. “Peer review” is a core element of OECD work. The mechanisms of peer review vary, but it is founded upon the willingness of all OECD countries and their partners to submit their laws and policies to substantive questioning by other members. This process provides valuable insights to the reviewed country and promotes transparency and mutual understanding for the benefit of all. The benefits of this process are particularly clear in the area of competition law and policy. As a result of the activities of the Competition Committee, OECD countries that once had real conflicts on competition issues have become partners in seeking to halt harmful international anticompetitive practices. The Committee has also become an important forum for assessing and demonstrating the usefulness of applying competition policy principles to economic and other regulatory systems. IDB/OECD co-operation in competition law and policy centers on annual meetings of the Latin American Competition Forum. LACF meetings include substantive roundtable discussions and peer reviews of national laws and institutions. The peer reviews have examined Brazil, Chile, Peru and now Argentina. The IDB is pleased to participate and finance this work, as part of its efforts to promote a better business climate for investment in the counties of Latin America and the Caribbean. We want to thank the Government of Argentina for volunteering to be peer reviewed at the fourth LACF meeting, held in San Salvador, El Salvador, on 11-12 July, 2006. It was encouraging to hear Argentina’s Delegation confirm at the meeting that the report’s recommendations were helpful and to hear from Delegates of other countries that this review has improved their understanding of Argentina’s competition law and policy. Finally, we want to thank Mr. John Clark, the author of the report, and the many competition officials whose written and oral contributions to the Forum have been so important to its success.
    DOI: 10.1787/clp-11-5kg9q0zjz6lx
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Model Tax Convention on Income and on Capital: Condensed Version 2010 : (Polish version) (2011)
    Warszawa : Wolters Kluwer Polska Sp. z o.o., Poland
    Details
    ISBN: 9789264045095
    Language: Polish
    Pages: Online-Ressource (570 p.)
    Parallel Title: Parallelausg. Model Tax Convention on Income and on Capital; Condensed Version 2010
    Parallel Title: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune ; Version abrégée 2010
    Parallel Title: Parallelausg. Model Tax Convention on Income and on Capital: Condensed Version 2010
    Parallel Title: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune : Version abrégée 2010
    Keywords: Finance and Investment ; Taxation
    DOI: 10.1787/9789264045095-pl
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096905
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096905-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Australia 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097087
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Australien ; Taxation ; Australia ; Australien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097087-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 8
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Canada 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264110458
    Language: English
    Pages: Online-Ressource (88 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kanada ; Taxation ; Canada ; Kanada ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264110458-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 9
    Online Resource
    Online Resource
    Corporate Governance in Slovenia 2011 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097704
    Language: English
    Pages: Online-Ressource (68 p.) , ill.
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Corporate governance in Slovenia 2011
    Keywords: Corporate Governance ; Slowenien ; Governance ; Industry and Services ; Slovenia ; Slowenien ; Corporate Governance
    Abstract: This Review of Corporate Governance in Slovenia describes the corporate governance setting including the structure and ownership concentration of listed companies and the structure and operation of the state-owned sector. The Review then examines the legal and regulatory framework and company practices to assess the degree to which the recommendations of the OECD Principles of Corporate Governance and the OECD Guidelines on Corporate Governance of State-Owned Enterprises have been implemented.
    DOI: 10.1787/9789264097704-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 10
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264110489
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264110489-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 11
    Online Resource
    Online Resource
    Corporate Governance of Listed Companies in China : Self-Assessment by the China Securities Regulatory Commission (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264119208
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Corporate governance of listed companies in China
    DDC: 338.60951
    RVK:
    PU 8450
    Keywords: Corporate Governance ; Aktiengesellschaft ; Aufsichtsrat ; China ; Governance ; Industry and Services ; China, People’s Republic ; China ; Corporate Governance
    Abstract: This report looks at the institutional framework of corporate governance in China through the prism of the OECD Principles of Corporate Governance and is a product of the ongoing OECD-China Policy Dialogue on Corporate Governance. By assessing a broad range of laws, regulations and codes, it provides a valuable reference for understanding how much has been achieved in Chinese corporate governance and the main ambitions of future reform efforts. The report shows that corporate governance has improved significantly since the Chinese stock market was created in 1990, with important achievements in establishing and developing the legal and regulatory framework. The OECD-China Self-Assessment represents a thorough review of all laws, regulations and codes that relate to every principle recommended by the OECD Principles of Corporate Governance. It documents the advances in the Chinese Corporate Governance framework. Building on this report, bilateral co-operation between China and the OECD will continue to enhance the understanding of China’s corporate governance system and how it impacts on company and investor behaviour.
    DOI: 10.1787/9789264119208-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 12
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Bahamas 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108295
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108295-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 13
    Online Resource
    Online Resource
    Local Development Benefits from Staging Global Events : Achieving the Local Development Legacy from 2012 - A Peer Review of the Olympic and Paralympic Legacy for East London (2011)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 89 p. , 21 x 29.7cm
    Series Statement: OECD Local Economic and Employment Development (LEED) Working Papers no.2011/01
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2011/01
    Keywords: Industry and Services ; United Kingdom
    Abstract: London 2012 is set to be one the most ambitious Olympic Games ever to have taken place. Already a successful global city London has set itself a unique challenge – not simply to deliver a successful Olympic Games but to regenerate its most socio-economically challenged area of the city. The boroughs which will host 2012 are amongst the most deprived areas in the United Kingdom. The aim from the preparation of the bid was to address this long term challenge. Everyone involved in the delivery of 2012 and the economic development of London is under no illusion that simply by hosting the Olympics a century of deprivation will be eradicated. But accelerating 30-50 years of regeneration and infrastructure investment can create new economic opportunity.
    DOI: 10.1787/5kgj3lb83kd0-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 14
    Online Resource
    Online Resource
    OECD Guidelines for Multinational Enterprises, 2011 Edition (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264115415
    Language: English
    Pages: Online-Ressource (92 p.)
    Edition: 2011
    Parallel Title: Parallelausg. Les principes directeurs de l'OCDE à l'intention des entreprises multinationales
    Parallel Title: Parallelausg. OECD-Leitsätze für multinationale Unternehmen
    Keywords: Finance and Investment ; Governance ; Industry and Services
    Abstract: This 2011 edition of the OECD Guidelines for Multinational Enterprises commits 42 countries to new, tougher standards of corporate behaviour. The updated Guidelines include new recommendations on human rights abuse and company responsibility for their supply chains, making them the first inter-governmental agreement in this area. The Guidelines establish that firms should respect human rights in every country in which they operate. Companies should also respect environmental and labour standards, for example, and have appropriate due diligence processes in place to ensure this happens. These include issues such as paying decent wages, combating bribe solicitation and extortion, and the promotion of sustainable consumption. The Guidelines are a comprehensive, non-binding code of conduct that OECD member countries and others have agreed to promote among the business sector. A new, tougher process for complaints and mediation has also been put in place.
    DOI: 10.1787/9789264115415-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 15
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096851
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096851-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 16
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Trinidad and Tobago 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096936
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096936-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 17
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ireland 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097155
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097155-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 18
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Estonia 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108752
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108752-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 19
    Online Resource
    Online Resource
    Competition and regulation in retail banking (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 101-165
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 65 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 101-165
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Competition Committee debated retail banking in October 2006. Competition can improve the functioning of the retail banking sector without harming prudential regulation. The efficient functioning of the sector is important for economic performance. The sector is considered special primarily because of externalities related to potential “contagion” effects stemming from (i) the withdrawal-upondemand characteristic of some bank deposits and (ii) the role banks play in the payment system, and (iii) the fact that banks are important for the funding of consumers and SMEs. Customer mobility and choice is essential to simulate retail-banking competition. An important observation is that the degree of customer mobility is low and the longevity of customer-bank relationships is long. Financial information sharing platforms should therefore be promoted and, where limited by privacy laws, privacy laws should be modified in a way that maintains the goal of protecting privacy while also allowing consumers to receive the benefits of credit ratings.
    DOI: 10.1787/clp-11-5kg9q0zk2wq2
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 20
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108868
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108868-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 21
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108738
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108738-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 22
    Online Resource
    Online Resource
    OECD Reviews of Regional Innovation: Basque Country, Spain 2011 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097377
    Language: English
    Pages: Online-Ressource (137 p.) , ill.
    Series Statement: OECD Reviews of Regional Innovation
    Parallel Title: Erscheint auch als OECD OECD reviews of regional innovation
    DDC: 338/.06409466
    Keywords: Regionalpolitik ; Technologiepolitik ; Baskenland ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; Trade ; Industry and Services ; Spain ; Baskenland ; Innovationsförderung ; Regionalpolitik
    Abstract: The Basque Country region in Spain is world renowned for a successful industrial transformation, the urban regeneration of Bilbao, cultural distinctiveness, unique governance arrangements and high wealth levels. Over the last 30 years, the region has implemented its science, technology and innovation (STI) policy driven by a need to boost industrial competitiveness. The role of total factor productivity and innovation in driving growth was significant in the 1990s and declined in the early part of this decade, but appears to be on the rise again thanks in part to significant increases in public and private investment in innovation. The Basque Country has begun a transition from a model of incremental innovation in manufacturing to a model increasingly based on science and other forms of knowledge. Through a diagnostic of the innovation system and the policy mix, the review offers some policy and governance recommendations to achieve the region’s desired transition in light of global trends in the innovation process and innovation policy.
    DOI: 10.1787/9789264097377-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 23
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108271
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Aruba ; Taxation ; Aruba ; Internationales Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108271-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 24
    Online Resource
    Online Resource
    Corporate Governance in Israel 2011 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097698
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Corporate governance in Israel 2011
    Keywords: Corporate Governance ; Israel ; Governance ; Industry and Services ; Israel ; Israel ; Corporate Governance
    Abstract: The Review of Corporate Governance in Israel was prepared as part of the process of Israel’s accession to OECD Membership. The report describes the corporate governance setting including the structure and ownership concentration of listed companies and the structure and operation of the state-owned sector. The Review then examines the legal and regulatory framework and company practices to assess the degree to which the recommendations of the OECD Principles of Corporate Governance and the OECD Guidelines on Corporate Governance of State-Owned Enterprises have been implemented.
    DOI: 10.1787/9789264097698-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 25
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Seychelles 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096929
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles ; Seychellen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096929-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 26
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritius 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097230
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mauritius ; Taxation ; Mauritius ; Mauritius ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097230-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 27
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Norway 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097254
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097254-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 28
    Online Resource
    Online Resource
    Plea bargaining : settlement of cartel cases (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 107-151
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 45 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 107-151
    Keywords: Governance ; Taxation ; Trade
    Abstract: Plea agreements or negotiated settlements can be an efficient way to formally dispose of cartel cases.They can provide substantial benefits to competition authorities by allowing them to allocate their resources more efficiently and to increase enforcement activities, thus achieving greater deterrence. Plea agreements have substantial benefits for defendants as well.
    DOI: 10.1787/clp-11-5kg9qgf2cp9s
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 29
    Online Resource
    Online Resource
    Country review: Ukraine (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 153-222
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 70 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 153-222
    Keywords: Governance ; Taxation ; Trade ; Ukraine
    Abstract: This report* was the basis of a two hour and a half peer review in the OECD Global Forum on Competition (GFC) on 21 February 2008. It assesses the development and application of competition law and policy in Ukraine, focusing on activities over the previous five years (2003-07). The report concludes that Ukraine has a comprehensive and well-designed competition law and, in the AMC, an effectively managed and well-regarded agency to enforce it. The report also identifies an array of problems confronting Ukraine in the competition law arena, and makes various remedial proposals, including recommendations dealing with the AMC’s budget allocation, autonomy, investigative tools, transparency, enforcement priorities, and relationships with other law enforcement agencies. Additional recommendations in the report focus on the competition law’s merger notification requirements and procedures, state aid legislation, penalties for unlawful conduct and penalty collection procedures, competition advocacy, harmonization with the European Union’s competition laws, and the elimination of conflicting provisions in Ukraine’s Commercial Code.
    DOI: 10.1787/clp-11-5kg9qgf28vg8
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 30
    Online Resource
    Online Resource
    Private remedies (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 7-105
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 99 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 7-105
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated private remedies in June 2006. The roundtable focused on class actions/collective actions and the interface between private enforcement and public enforcement: • Class Actions/Collective Actions: There is a strong case for the use fo class actions/collective actions to raise levels of deterrence and achieve greater compliance with competition laws, as theses actions may be the only practical way to ensure that customers with small claims also have their day in court. • Interface between Public and Private Enforcement: There is a widely shared concern that private litigation in competition cases can interfere with leniency programs in cartel cases. There is a trade-off between enabling the victims of a cartel to recover damages and incentives for cartel members to come forward, and no-one really knows with certainty how much protection from private litigation and damage awards is necessary so as not to deter leniency applicants. The prevailing view is that the integrity of leniency programs should be protected by a range of measures that limit a leniency applicant’s exposure to civil damages, but some delegates felt that the current trend provided unnecessary protection to leniency applicants to the detriment of private plaintiffs.
    DOI: 10.1787/clp-11-5kg9qgf34z5l
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 31
    Online Resource
    Online Resource
    Climate Change and Tourism Policy in OECD Countries (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264119598
    Language: English
    Pages: Online-Ressource (100 p.) , ill.
    Series Statement: OECD Studies on Tourism
    Keywords: Environment ; Industry and Services
    Abstract: Undertaken jointly with United Nations Environment Programme, the report analyses policies and issues related to climate change adaptation and mitigation in the tourism sector. It provides policy recommendations, with the objective to identify priority areas to be included in a framework for action in the area of climate change and tourism. A review of the state of policy-making on this important issue clearly indicates that greater efforts could be made by countries to understand the likely impacts of climate change on tourism; there is a low awareness of the tourism sector's climate change mitigation and adaptation needs; and that current policy, with few exceptions, is inadequate to the scale of the challenge, both on mitigation and adaptation.
    DOI: 10.1787/9789264119598-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 32
    Online Resource
    Online Resource
    Concessions (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 7-67
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 61 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 7-67
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated concessions in February 2006. Governments have long been engaged in providing goods or services to their citizens that could, in some form, be provided by the private sector. The trend over the past few decades, however, has been to transfer these functions, and the state-owned assets used to provide them, to private hands. The most common method, and the one usually preferred, is privatisation, or outright sale or transfer of ownership of the relevant assets to one or more private parties. Another method is concessions. Concessions are often viewed as a substitute for privatisation when the latter is not feasible for political or legal reasons. Concessions are not substitutes for regulation. Where there is a need for regulation, as in a situation of natural monopoly, a regulatory regime may be created along with the concession.
    DOI: 10.1787/clp-10-5kmhbhp8v9mw
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 33
    Online Resource
    Online Resource
    Construction Industry (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 153-171
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 19 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 153-171
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated issues related to the Construction Industry in June 2008. This roundtable addressed the special characteristics of the construction industry as they relate to competition law and policy. Construction is a critical sector in OECD economies because it builds and maintains the structures and infrastructure on which almost every other industry depends. Unfortunately, the construction industry has also tended to suffer from cartel activity, as shown by a spate of well - publicised recent matters from around the world. The roundtable includes an examination of why this industry seems to be more prone to cartel formation than other industries. It also looked into the complications that may arise when multiple construction firms use the same bid calculation software. Finally, the Committee discussed the arguments – occasionally made by industry advocates – that competition is either irrelevant or “ruinous” in the construction industry. Neither argument was found to be persuasive, as there are no distinguishing features of the construction sector that reduce the benefits that competition brings to consumer welfare.
    DOI: 10.1787/clp-10-5kmhbhp87tbv
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 34
    Online Resource
    Online Resource
    Competition Policy for Vertical Relations in Gasoline Retailing (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 91-131
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 41 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 91-131
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition issues in vertical relations for gasoline retailing in October 2008. Gasoline retailing has changed dramatically over the last 25 years. While refiners often still have extensive networks of gasoline retailers, there is also a large independent sector in many countries; A study of the effects of entry by large general retailers finds benefits to consumers; There has been a vigorous debate about whether vertical separation between gasoline stations and upstream entities should be required. It appears that mandating vertical separation is linked with price increases to the ultimate consumers. On the other hand, mandated separation may promote the development of more independent stations. Policy makers often raise concerns about vertical integration in the supply of gasoline. These concerns should be moderated in markets with large independent segments. Even in markets with small independent segments, there are reasons to believe prices will be lower with vertical integration, as this eliminates a double mark-up.
    DOI: 10.1787/clp-11-5kmbpj55c8mx
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 35
    Online Resource
    Online Resource
    Taxation, Innovation and the Environment (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264087637
    Language: English
    Pages: Online-Ressource (252 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment; (Chinese version)
    Parallel Title: Parallelausg. La fiscalité, l'innovation et l'environnement
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment: (Chinese version)
    Parallel Title: Erscheint auch als Taxation, innovation and the environment
    RVK:
    QT 200
    Keywords: Ökosteuer ; Treibhausgas-Emissionen ; Emissionshandel ; OECD-Staaten ; Environment ; Taxation ; Umweltabgabe ; Umweltschutz ; Innovation ; Umweltpolitik ; Umweltsteuer ; Innovationsförderung ; Internationaler Vergleich
    Abstract: Solving the world’s environmental problems could take a significant toll on economic growth if only today’s technologies are available. We know that innovation – the creation and adoption of new cleaner technologies and know-how – provides a means to achieve local and global environmental goals at significantly lower costs. Innovation is also a major driver of economic growth. OECD governments are increasingly using environmentally related taxes because they are typically one of the most effective policy tools available. Exploring the relationship between environmentally related taxation and innovation is critical to understanding the full impacts of this policy instrument as well as one potential facet of “green growth.” By putting a price on pollution, do environmentally related taxes spur innovation? What types of innovation result? Does the design of the tax play a critical role? What is the effect of this innovation? In analysing these questions, this report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others. It covers a wide set of environmental issues and technologies, as well as the economic and policy contexts. The research methods range from econometric analysis to interviews with business owners and executives. The report also explores the use of environmentally related taxes in OECD countries and outlines considerations for policymakers when implementing these taxes. Green growth policies can stimulate economic growth while preventing environmental degradation, biodiversity loss and unsustainable natural resource use. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth.
    DOI: 10.1787/9789264087637-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 36
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cayman Islands 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095502
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cayman Islands ; Taxation ; Cayman Islands ; Cayman Islands ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095502-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 37
    Online Resource
    Online Resource
    Energy Security and Competition Policy (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 7-90
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 82 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 7-90
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated energy security and competition policy in February 2007. This roundtable examined the links between competition policy and energy security, with a focus on natural gas. The discussion began by addressing the questions of the meaning and importance of energy security; and the determinants of energy security, particularly as they relate to competition policy. It continued in dealing with gas supply, transportation, and distribution, addressing five aspects that relate to different aspects of energy security: (1) the role of substitutes for natural gas in fostering competitive gas supply; the role of regulation in promoting or inhibiting infrastructure investment; (2) how to promote an adequate level of infrastructure investment; (3) the role of unbundling in fostering competition and promoting energy security; (4) the role of storage capacity in system efficiency and buyer bargaining position; (5) and the determinants of entry into merchant sales of natural gas.
    DOI: 10.1787/clp-11-5kmbpj55f9jg
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 38
    Online Resource
    Online Resource
    Land Use Restrictions as Barriers to Entry (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 7-73
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 67 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 7-73
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competitive effects of land use restrictions in February 2008. Land use restrictions often serve valuable social purposes. The benefits of particular policies for land use must be balanced against the costs, though. The social harms that can arise when land use restrictions create “entry barriers” are rarely considered explicitly. Land use restrictions can raise the price and reduce supply of a broad range of real estate and, by preventing new and innovative stores from opening, reduce shopping options available to consumers. More careful integration of policy on land use restrictions with competition policy could benefit consumers and many entrepreneurs and reduce the likelihood that public or private restrictions will lead to supply scarcity. This roundtable examines competition problems affecting commercial construction and use permits, geographic density tests, adverse impact tests, access condition to rights of ay and private restrictions on land use. Steps are identified for improving public policies towards land use restrictions.
    DOI: 10.1787/clp-10-5kmjlgt6ngq4
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 39
    Online Resource
    Online Resource
    Competition in Bidding Markets (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 69-151
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 83 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 69-151
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition in bidding markets in October 2006. Competition authorities become interested in auctions by a number of routes. In competition advocacy, they may advise other parts of government on how to design auctions in order to improve their efficiency—the degree of competition. They may evaluate mergers and agreements between firms that operate in auction markets. And they may be concerned with collusion and abuse of a dominant position in auctions. Because their formal rules reduce “noise” and make communication among rivals easier, auctions can promote collusion, compared with ordinary “posted-price” markets. But an auction can be designed to reduce collusion or concerted practices or to promote participation. Thus, the design of an auction can be the object of lobbying pressure. Auctioneers can also behave strategically, choosing auction formats or practices that favour competition. Two fundamental prescriptions for effective auction design follow from the theoretical literature: Induce bidders to truthfully reveal their valuations by making what they pay not depend entirely on what they bid, and maximize the information available to each participant before he bids.
    DOI: 10.1787/clp-10-5kmhbhp8sgs6
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 40
    Online Resource
    Online Resource
    Poland: Key Issues and Policies (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264081918
    Language: English
    Pages: Online-Ressource (230 p.) , ill.
    Series Statement: OECD Studies on SMEs and Entrepreneurship
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als SMEs and entrepreneurship Poland 2010
    Keywords: 2010 ; KMU ; Entrepreneurship ; Wirtschaftspolitik ; Polen ; Urban, Rural and Regional Development ; Industry and Services ; Poland
    Abstract: The rapid growth of entrepreneurship and small firms has been one of the greatest successes in post-Communist transformation in Poland. SMEs have greatly contributed to employment, investment and value added in the Polish economy. However, key barriers to further growth remain in the business environment for SMEs and entrepreneurs. This book sets out the current SME and entrepreneurship climate, reviews SME and entrepreneurship issues and policies at national and local levels, and provides observations and recommendations for improving and supporting entrepreneurship and SMEs in Poland.
    DOI: 10.1787/9789264081918-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 41
    Online Resource
    Online Resource
    Trade and Economic Effects of Responses to the Economic Crisis (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088436
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: OECD Trade Policy Studies
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Trade and economic effects of responses to the economic crisis
    RVK:
    QM 200
    Keywords: Finanzkrise ; Wirtschaftskrise ; Internationale Wirtschaft ; Wirkungsanalyse ; Welt ; Trade ; Industry and Services ; Welthandel ; Handelsvolumen ; Wirtschaftskrise ; Geschichte 2009
    Abstract: The dramatic collapse in world trade in 2009 is, this report shows, mainly due to: the drop in demand for highly traded products; the drying up of trade finance; and the vertically integrated nature of global supply chains. Contrary to expectations, protectionist measures were relatively muted and did not play a significant part. In fact, because of their sheer size, stimulus measures may have had more impact on trade than direct trade policy measures Nevertheless, dollar for dollar, direct trade restricting measures have the most strongly negative impacts on growth and employment: a one dollar increase in tariff revenues results in a USD 2.16 drop in world exports and a USD 0.73 drop in world income. The analyses presented here suggest that exit strategies from measures to deal with the crisis will be most effective in boosting growth and jobs if they first roll back measures that discriminate between domestic and foreign firms and those that target specific sectors. General demand stimulus measures and active labour market policies are preferable under current conditions.
    DOI: 10.1787/9789264088436-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 42
    Online Resource
    Online Resource
    Addressing Tax Risks Involving Bank Losses (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088689
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Addressing tax risks involving bank losses
    RVK:
    QL 400
    Keywords: Bank ; Unternehmensbesteuerung ; Verlust ; OECD-Staaten ; Taxation ; Finanzkrise ; Bank ; Verlustrealisation ; Steuerwirkung
    Abstract: The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced.
    DOI: 10.1787/9789264088689-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 43
    Online Resource
    Online Resource
    The Impacts of Nanotechnology on Companies : Policy Insights from Case Studies (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264094635
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als OECD The impacts of nanotechnology on companies
    RVK:
    QR 525
    Keywords: Nanotechnologie ; Wirkungsanalyse ; Technologiepolitik ; Innovationsmanagement ; OECD-Staaten ; Science and Technology ; Industry and Services ; Nanotechnologie ; Markt ; Wirtschaftswachstum
    Abstract: Nanotechnology has its origin in the converging abilities of physics, chemistry and materials science. Its purpose is the manipulation of atoms and molecules in order to create new properties of materials and systems for a wide variety of applications in a very broad range of sectors. Nanotechnology is forecast to create large markets and many new jobs and may be the springboard for industrial renewal and long-term growth. Governments around the world have targeted this emerging technology in their R&D investments and are strategising about the best ways to promote the responsible development and use of nanotechnology given the absence of any in-depth analysis of its commercialisation. What are the potential economic impacts of nanotechnology, how are companies using nanotechnology for innovation, and what are the key challenges in its commercialisation? These are some of the issues that this book addresses, based on a large number of company case studies in several countries.
    DOI: 10.1787/9789264094635-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 44
    Online Resource
    Online Resource
    Transition to a Low-Carbon Economy : Public Goals and Corporate Practices (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264090231
    Language: English
    Pages: Online-Ressource (116 p.) , ill.
    Parallel Title: Parallelausg. La transition vers une économie sobre en carbone ; objectifs publics et pratiques des entreprises
    Parallel Title: Parallelausg. La transition vers une économie sobre en carbone : objectifs publics et pratiques des entreprises
    Parallel Title: Erscheint auch als Transition to a low-carbon economy
    RVK:
    QT 800
    Keywords: Klimawandel ; Umweltmanagement ; OECD-Staaten ; Environment ; Finance and Investment ; Industry and Services ; OECD ; Umweltbezogenes Management ; Klimaänderung
    Abstract: Companies are increasingly aware of the need to address climate change. However, while many companies are taking action to address climate change, many others are still lagging behind. This report surveys responsible business practices addressing climate change and driving the shift to a low-carbon economy. It summarises policies, regulations and other instruments in support of a low carbon economy in OECD countries and emerging economies, and analyses corporate responses to these drivers. Using the principles of responsible business conduct identified in the OECD Guidelines for Multinational Enterprises, this report reviews three key areas of corporate action: accounting for greenhouse gas emissions; achieving emissions reductions; and engaging suppliers, consumers and other stakeholders.
    DOI: 10.1787/9789264090231-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 45
    Online Resource
    Online Resource
    Structural and Demographic Business Statistics 2009 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264072886
    Language: English
    Pages: Online-Ressource (400 p.) , ill.
    Keywords: Industry and Services
    Abstract: This publication provides a summary of the information available in the OECD Structural and Demographic Business Statistics (SDBS) database. Key economic variables are presented at the International Standard of Industrial Classification, Revision 3 (ISIC) 2-digit level, for all industries and OECD member countries. It provides a wealth of information at a very detailed sectoral level including: turnover, value-added, production, operating surplus, employment, labour costs and investment. The breakdown by industrial sector, including services, is supplemented by a further breakdown into business size classes, further enhancing the analytical capabilities of the database. The database also includes business demography statistics such as business birth, death and survival rates as well as the number of high-growth enterprises. As such, the database and the publication will help answer such questions as: Which sectors have experienced positive/negative growth in recent years? What contribution do small businesses make to economic activity? How does the structure of businesses vary across OECD countries? Which industrial sectors have the highest labour productivity? How does labour productivity vary by business size? Are small and medium enterprises (SMEs) more or less profitable per employee than large businesses? Which sectors invest most?
    DOI: 10.1787/9789264072886-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 46
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095472
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095472-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 47
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095588-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 48
    Online Resource
    Online Resource
    Open for Business : Migrant Entrepreneurship in OECD Countries (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095830
    Language: English
    Pages: Online-Ressource (312 p.)
    Parallel Title: Erscheint auch als Open for business
    RVK:
    QP 380
    RVK:
    QU 400
    Keywords: Unternehmer ; Unternehmensgründung ; OECD-Staaten ; Social Issues/Migration/Health ; Industry and Services ; Aufsatzsammlung ; OECD ; Entrepreneurship ; Einwanderer ; Internationaler Vergleich
    Abstract: Migrants contribute to the economic growth of their host countries in many ways, bringing new skills and competencies with them and helping to reduce labour shortages. An aspect that has received only limited attention up to now is migrants’ contribution to entrepreneurial activity and employment creation in their host countries. In OECD countries, entrepreneurship is slightly higher among immigrants than natives and the total number of persons employed in migrant businesses is substantial, although the survival rate of these businesses is often lower than that of their native counterparts. Migrant entrepreneurship has gone beyond traditional ethnic businesses, into a wide range of sectors and innovative areas. Greater knowledge of migrant entrepreneurship is essential if policy makers are to better support migrant enterprises and their role in economic growth and job creation. In addition, increasing awareness of the positive role that migrants can play as entrepreneurs could contribute to a more balanced public debate on immigration. Taking a cross-country perspective, this publication sheds light on these issues and more, discussing policy options to foster the development and success of migrant businesses. It is a compilation of papers presented at a June 2010 conference organised by the OECD Secretariat, with the financial support of the Swedish and Turkish authorities, and the Dutch-Turkish Businessmen Association (HOTIAD).
    DOI: 10.1787/9789264095830-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 49
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Qatar 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095649
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Katar ; Taxation ; Qatar ; Katar ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095649-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 50
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: India 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095533
    Language: English
    Pages: Online-Ressource (90 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indien ; Taxation ; India ; Indien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095533-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 51
    Online Resource
    Online Resource
    Eco-Innovation in Industry : Enabling Green Growth (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264077225
    Language: English
    Pages: Online-Ressource (278 p.)
    Parallel Title: Parallelausg. L'éco-innovation dans l'industrie ; favoriser la croissance verte
    Parallel Title: Parallelausg. L'éco-innovation dans l'industrie : favoriser la croissance verte
    Parallel Title: Erscheint auch als Eco-innovation in industry
    RVK:
    AR 28300
    RVK:
    QT 200
    Keywords: Industrie ; Innovationsmanagement ; Umwelttechnik ; OECD-Staaten ; Environment ; Science and Technology ; Industry and Services ; Industrie ; Nachhaltigkeit ; OECD
    Abstract: Eco-innovation will be a key driver of industry efforts to tackle climate change and realise “green growth” in the post-Kyoto era. Eco-innovation calls for faster introduction of breakthrough technologies and for more systemic application of available solutions, including non-technological ones. It also offers opportunities to involve new players, develop new industries and increase competitiveness. Structural change in economies will be imperative in coming decades. This book presents the research and analysis carried out during the first phase of the OECD Project on Sustainable Manufacturing and Eco-innovation. Its aim is to provide benchmarking tools on sustainable manufacturing and to spur eco-innovation through better understanding of innovation mechanisms. It reviews the concepts and forms an analytical framework; analyses the nature and processes of eco-innovation; discusses existing sustainable manufacturing indicators; examines methodologies for measuring eco-innovation; and takes stock of national strategies and policy initiatives for eco-innovation.
    DOI: 10.1787/9789264077225-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 52
    Online Resource
    Online Resource
    Country Review: Peru (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 177-230
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 54 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 177-230
    Keywords: Governance ; Taxation ; Trade ; Peru
    Abstract: The Competition Peer Review Report of Peru is the fourth one of a non-OECD country. South Africa and Russia were reviewed at meetings of the OECD Global Forum on Competition (GFC). Chile, and now Peru, were reviewed at meetings of the Latin American Competition Forum (LACF), organised by the OECD and the Inter- American Development Bank (IDB). All four reviews confirm that the peer review process is an extremely useful means of promoting co-operation and voluntary convergence among OECD and non-OECD economies, providing both transparency and a candid discussion of what constitutes “best practice” in different situations.
    DOI: 10.1787/clp-11-5kmbpj557sg2
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 53
    Online Resource
    Online Resource
    Country Review: Chinese Taipei (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 127-165
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 37 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 127-165
    Keywords: Governance ; Taxation ; Trade ; Chinese Taipei
    Abstract: This report, prepared by the Secretariat of the OECD was the basis for a peer review examination of Chinese Taipei at the OECD’s Global Forum on Competition on 9 February, 2006. Competition law in Chinese Taipei has been an important element of the program of economic reforms that moved the economy from centrally directed emphasis on manufacturing and exports to a market-driven emphasis on services and high technology. The competition law follows mainstream practice about restrictive agreements, monopolies and anticompetitive mergers, with a particularly clear statutory basis for concentrating enforcement attention on horizontal collusion. The rules about market deception and unfair practices connect the competition law to consumer interests. There is a risk, though, that rules based on a cultural tradition of fairness might lead to interventions to correct differences in bargaining power, which could dampen competition rather than promote it. The competition enforcement agency, the Fair Trade Commission (FTC), is now a stable, experienced administrative agency. It followed an appropriate sequence in introducing competition policy, emphasising transparency and guidance to encourage compliance before undertaking stronger enforcement measures. General reforms are in process that would clarify the independence of the FTC. To improve enforcement against hard-core cartels, a leniency programme should be adopted, and the special treatment for agreements among small businesses should be limited. Some other aspects of the enforcement tool-kit should be revised, such as the cap on fines and the use of market share as a merger notification test. The most visible regulatory reforms to promote competition have been in telecoms, although an independent regulator for that sector is just now being set up. The government retains holdings in privatised firms that could have implications for market competition, so FTC vigilance about the risk of cross-subsidy or other distortion remains warranted.
    DOI: 10.1787/clp-10-5kmjlgt6j0wj
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 54
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095564
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095564-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 55
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095625
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095625-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 56
    Online Resource
    Online Resource
    Cutting Costs in Chemicals Management : How OECD Helps Governments and Industry (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264085930
    Language: English
    Pages: Online-Ressource (46 p)
    Parallel Title: Parallelausg. Réduire les coûts de gestion des produits chimiques ; Comment l'OCDE aide les gouvernements et l'industrie
    Parallel Title: Parallelausg. Réduire les coûts de gestion des produits chimiques : Comment l'OCDE aide les gouvernements et l'industrie
    Keywords: Environment ; Governance ; Industry and Services
    Abstract: The chemicals industry - including industrial chemicals, pharmaceuticals, pesticides, food and feed additives and cosmetics - is one of the world’s largest industrial sectors. Many chemical products are traded internationally. Varying national requirements can mean duplication of efforts and significant costs for the chemicals industry, as well as posing barriers to trade. By agreeing on test methods and data quality and sharing the workload of chemical safety testing and assessments, countries together achieve environmentally sustainable and cost-effective results. For non-clinical health and safety testing, for example, the results of such studies carried out on a chemical product in one OECD country must be accepted by the others as long as it was carried out in accordance with the OECD Test Guidelines and Principles of Good Laboratory Practice. This saves the chemicals industry the expense of duplicative testing for products that are marketed in more than one country. This report analyses the rigorous and comprehensive system for assessing and managing chemicals that helps governments and industry save about EUR 150 million each year, through “work sharing” facilitated by the OECD.
    DOI: 10.1787/9789264085930-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 57
    Online Resource
    Online Resource
    OECD Reviews of Regional Innovation: Catalonia, Spain 2010 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264082052
    Language: English
    Pages: Online-Ressource (272 p.) , ill.
    Series Statement: OECD Reviews of Regional Innovation
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Catalonia, Spain
    RVK:
    QG 520
    Keywords: Technologiepolitik ; Katalonien ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; Industry and Services ; Spain ; Katalonien ; Innovationsförderung
    Abstract: This review of regional innovation assesses how to improve Catalonia's current strategy and actions in order to boost its innovation system through both its own programmes and those of Spain and the European Union. It finds that with over seven million inhabitants and a GDP of around EUR 204 billion, Catalonia is not only an important region within Spain, but within the OECD as well. Indeed, its economic output is similar to countries like Portugal and Norway. The region experienced massive population growth over the past decade, due to immigration, which in part drove GDP growth. However, Catalonia’s productivity is slipping, relative to other OECD regions, necessitating the transition to a productivity-driven growth model through a stronger regional innovation system. The region has successfully strengthened its research base, with investments in R&D having increased four-fold over the past decade. Catalonia is now mobilising actors across the innovation system in regional centres, such as Barcelona, to improve productivity and address social challenges.
    DOI: 10.1787/9789264082052-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 58
    Online Resource
    Online Resource
    Choosing a Broad Base - Low Rate Approach to Taxation (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091320
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.19
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Cebreiro, Ana Choosing a broad base - low rate approach to taxation
    RVK:
    QL 400
    Keywords: Steuerreform ; Besteuerungsverfahren ; Steuervergünstigung ; OECD-Staaten ; Taxation ; Steuerpolitik ; Öffentlicher Haushalt ; Konsolidierung ; Steuerreform ; Besteuerungsgrundlage ; Steuersatz ; Bemessung
    Abstract: Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments’ tax decisions. Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant. Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries. This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.
    DOI: 10.1787/9789264091320-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 59
    Online Resource
    Online Resource
    Improving Competition in Real Estate Transactions (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 75-125
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 51 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 75-125
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated improving competition in real estate transactions in February 2007. Real estate transactions are subject to a variety of potential limitation of competition that can have significant effects on ordinary consumers. In fact, because of the annual volume of transactions and the fact that real estate expenses (mortgage payments and rent) constitute a significant portion of spending out of available revenue to spend (often exceeding 25%), the impacts of anti-competitive action i this sector may have larger financial value than in most other sectors. Practices of real estate agents vary significantly across countries, but a common trend appears to be the introduction of listing services that may provide a platform for anti-competitive practices to spread, at the same time as the Internet potentially provides improved opportunities for real estate sellers to reach buyers directly. In many countries, the operation of transferring legal title to properties is subject to cartel-like prices. Competitive problems have also been identified in the mortgage markets, with cartel activity having been found in a least one case and a lack of non-bank sources of finance in some countries.
    DOI: 10.1787/clp-10-5kmjlgt6kwnn
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 60
    Online Resource
    Online Resource
    The Interface between Competition and Consumer Policies (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 133-176
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 44 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 133-176
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Global Forum of the OECD Competition Committee debated the Interface between Competition and Consumer Policies in February 2008. The two policies share a common goal: the enhancement of consumer welfare. In this way they are highly complementary. Applied properly, they reinforce one another; Aside from their different approaches to markets, however, there are other differences between competition and consumer policies. These differences present both opportunities and challenges. Applied consistently, each policy ill each make the other more effective, especially in situations of evolving markets. The challenge comes in coordinating them, and in ensuring that they do not work at cross purposes. Institutional design is an important factor in providing effective public policy. With the increasing recognition of the importance of integrating competition policy and consumer policy, there is debate about how to design the most effective institutions for that purpose. Housing the two functions in a single agency offers several advantages, including more centralised control, operational efficiencies and cross-fertilisation between the two disciplines. There could be disadvantages as well, however.
    DOI: 10.1787/clp-11-5kmbpj559n6g
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 61
    Online Resource
    Online Resource
    Tax Policy Reform and Economic Growth (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091085
    Language: English
    Pages: Online-Ressource (154 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.20
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Tax policy reform and economic growth
    RVK:
    QL 400
    Keywords: Steuerpolitik ; Steuerreform ; Wirtschaftswachstum ; OECD-Staaten ; Taxation ; Steuer ; Steuerpolitik ; Wirtschaftswachstum
    Abstract: In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth. The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on immovable property being the least harmful tax. Growth-oriented tax reform measures include tax base broadening and a reduction in the top marginal personal income tax rates. Some degree of support for R&D through the tax system may help to increase private spending on innovation. But implementing pro-growth tax reforms may not be easy. This report identifies those public and political economy tax reform strategies that will allow policy makers to reconcile differing tax policy objectives and overcome obstacles to reform. It stresses that with clear vision, strong leadership and solid tax policy analysis, growth-oriented tax reform can indeed be realised.
    DOI: 10.1787/9789264091085-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 62
    Online Resource
    Online Resource
    Measuring Globalisation: OECD Economic Globalisation Indicators 2010 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264084360 , 9789264084377
    Language: English
    Pages: Online-Ressource (232 p.) , ill.
    Keywords: Finance and Investment ; Science and Technology ; Industry and Services
    Abstract: This second edition of the OECD Economic Globalisation Indicators presents a broad range of indicators showing the magnitude and intensity of globalisation. This process is becoming increasingly important for policymakers and other analysts, hence the need for a volume that brings together the existing measures, based on national data sources and comparable across countries. Together, the indicators shed new light on financial, technological and trade interdependencies within OECD and non-OECD countries. Measures of globalisation include indicators on capital movements and foreign direct investments, international trade, the economic activity of multinational firms and the internationalisation of technology. In addition, the 2010 edition also includes indicators linked to the current financial crisis, portfolio investments, environmental aspects and the emergence of global value chains.
    DOI: 10.1787/9789264084360-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 63
    Online Resource
    Online Resource
    Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264081093
    Language: English
    Pages: Online-Ressource (48 p.)
    Keywords: Taxation
    Abstract: The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and deterrence. While the handbook does not detail criminal investigation methods, it does describe the nature and context of money laundering activities so that tax examiners and auditors can better understand how their contribution can assist criminal investigators in countering money laundering. Tax administrations can adapt the handbook to suit their particular circumstances and to take into account the varying roles that tax administrations have in relation to reporting unusual or suspicious transactions, receiving suspicious transaction reports and investigating money laundering offences. To aid this adaptation key areas of the handbook have been highlighted for “Country Specific Insertions”. While the aim of this handbook is to raise the awareness of tax examiners and tax auditors about the possible implications of transactions or activities related to money laundering and tax crimes, the handbook is not meant to replace domestic policies and procedures.
    DOI: 10.1787/9789264081093-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 64
    Online Resource
    Online Resource
    Sector Specific Sources of Competitiveness in the Western Balkans : Recommendation for a Regional Investment Strategy (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264055698
    Language: English
    Pages: Online-Ressource (229 p.) , ill.
    Series Statement: Competitiveness and Private Sector Development
    Parallel Title: Erscheint auch als Sector specific sources of competitiveness in the Western Balkans
    RVK:
    QG 490
    Keywords: Internationaler Wettbewerb ; Branche ; Auslandsinvestition ; Investitionspolitik ; Südosteuropa ; Finance and Investment ; Industry and Services ; Südosteuropa ; Internationaler Wettbewerb ; Investitionspolitik
    Abstract: The Western Balkan region benefits from a cost-competitive labour force and geographic and cultural proximity to EU markets. However, cost competitiveness as a source of differentiation is not sustainable. Cost levels are increasing gradually in some sectors, reducing firms’ profitability. In order to sustain competitiveness, the Western Balkans needs to move up the value chain, from investing in automated technology to producing higher-quality goods and enhancing its human capital. This report examines the apparel manufacturing, automotive components and business process and technology outsourcing sectors, focusing on market competitiveness factors, industry key success factors and policy recommendations.
    DOI: 10.1787/9789264055698-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 65
    Online Resource
    Online Resource
    OECD Bribery Awareness Handbook for Tax Examiners 2009 (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264081857
    Language: English
    Pages: Online-Ressource (42 p.)
    Keywords: Taxation
    Abstract: The aim of the present Bribery Awareness Handbook for Tax Examiners is to assist countries in making their tax examiners aware of the various bribery techniques used as well as giving them the tools to detect and identify bribes of foreign public officials and bribes to public officials in the domestic context. Countries may wish to use this Handbook and provide it to their tax officials in the context of their training programmes. Countries may also wish to use it to design their own Handbook that could enable them to incorporate their specific circumstances. For that purpose the Handbook identifies where countryspecific information can be added. The Handbook may also be used as a checklist during tax examinations.
    DOI: 10.1787/9789264081857-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 66
    Online Resource
    Online Resource
    OECD Guidelines for Multinational Enterprises (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264060326
    Language: English
    Pages: Online-Ressource (65 p)
    Parallel Title: Parallelausg. Les Principes directeurs de l'OCDE à l'intention des entreprises multinationales
    Keywords: Finance and Investment ; Governance ; Industry and Services
    Abstract: The revised OECD Guidelines for Multinational Enterprises were adopted by the governments of the 30 Member countries of the OECD and Argentina, Brazil and Chile on the occasion of the OECD's annual Council meeting at Ministerial level in Paris on 27 June 2000. This booklet comprises the revised text and commentary, implementation procedures and the Declaration on International Investment and Multinational Enterprises.
    DOI: 10.1787/9789264060326-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 67
    Online Resource
    Online Resource
    Promoting Entrepreneurship and Innovative SMEs in a Global Economy (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264044357
    Language: English
    Pages: Online-Ressource (44 p)
    Parallel Title: Parallelausg. Promouvoir l'entreprenariat et les PME innovantes dans une économie mondialisée
    Parallel Title: Parallelausg. Unternehmerische Initiative und innovative KMU in einer globalen Wirtschaft fördern
    Keywords: Industry and Services
    DOI: 10.1787/9789264044357-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 68
    Online Resource
    Online Resource
    The Convention on Mutual Administrative Assistance in Tax Matters : Twentieth Anniversary Edition (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264041042
    Language: English
    Pages: Online-Ressource (132 p.)
    Edition: Twentieth Anniversary Edition
    Parallel Title: Parallelausg. La Convention concernant l'assistance administrative mutuelle en matière fiscale ; Édition du XXe anniversaire
    Parallel Title: Parallelausg. La Convention concernant l'assistance administrative mutuelle en matière fiscale : Édition du XXe anniversaire
    Parallel Title: Erscheint auch als The convention on mutual administrative assistance in tax matters
    Keywords: Taxation ; Internationale Amtshilfe ; Steuersache
    Abstract: This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries. The Convention entered into force in 1995, and interest is growing, with almost half of the countries that have signed the Convention doing so in the last five years. This reflects the growing importance of exchange of information and other forms of co-operation between tax administrations in an increasingly borderless business and financial world. ThisTwentieth Anniversary edition includes the text of the convention as well as commentaries.
    DOI: 10.1787/9789264041042-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 69
    Online Resource
    Online Resource
    Open Innovation in Global Networks (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264047693
    Language: English
    Pages: Online-Ressource (128 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Open innovation in global networks
    DDC: 338.064
    RVK:
    QP 210
    Keywords: Innovationsmanagement ; Globalisierung ; OECD-Staaten ; Industrial management ; Technological innovations Economic aspects ; Science and Technology ; Industry and Services ; OECD ; Globalisierung ; Innovationsmanagement ; Corporate Network ; Innovation
    Abstract: To match the global demand and supply of innovation, businesses increasingly internationalise their innovation activities while opening their innovation process by collaborating with external partners (e.g., suppliers, customers, universities). This book examines what drives these global innovation networks across different industries, how they are related to companies' overall strategies, whether they are accessible for small and medium-sized enterprises (SMEs) and what the consequences are.
    DOI: 10.1787/9789264047693-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 70
    Online Resource
    Online Resource
    Eurostat-OECD Manual on Business Demography Statistics (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264041882
    Language: English
    Pages: Online-Ressource (102 p.)
    Parallel Title: Erscheint auch als Europäische Kommission. Statistisches Amt EUROSTAT - OECD manual on business demography statistics
    RVK:
    QH 238
    Keywords: Unternehmenserfolg ; Unternehmensgründung ; Lebenszyklus ; Statistische Methode ; Anpassung ; EU-Staaten ; OECD-Staaten ; Economics ; Industry and Services ; Indikator ; Unternehmensentwicklung
    Abstract: This joint Eurostat and OECD publication provides a detailed description of the sources and methods used by OECD countries to compile the business demography indicators, such as birth death and survival rates of businesses, published by OECD in Structural and Demographic Business Statistics (SDBS). Furthermore, these measures are key components of the Entrepreneurship Indicators Programme developed jointly by the OECD and Eurostat. It is the first manual of its kind that provides for an internationally comparable framework for these increasingly important measures and also provides recommendations for the measurement of indicators not hitherto covered in the SDBS publication, such as indicators of high-growth enterprises and young high-growth enterprises (gazelles).
    DOI: 10.1787/9789264041882-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 71
    Online Resource
    Online Resource
    Entrepreneurship Review of Denmark (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264059559
    Language: English
    Pages: Online-Ressource (126 p)
    Keywords: Industry and Services ; Denmark
    Abstract: The Danish economy is small, open and dynamic with a large number of small and medium-sized enterprises. Start-up rates in Denmark have increased steadily in recent years and are high in international comparison. The overall importance of high growth firms is increasing but remains below the level of some other countries. This has stimulated the Danish government to put forward ambitious objectives for entrepreneurship in general and high growth start-ups specifically in the Globalisation Strategy in 2006. Accordingly the funds and infrastructure available for the support of young enterprises with high growth potential has increased substantially....
    DOI: 10.1787/9789264059559-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 72
    Online Resource
    Online Resource
    Enhancing the Role of SMEs in Global Value Chains (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264051034
    Language: English
    Pages: Online-Ressource (100 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Enhancing the role of SMEs in global value chains
    DDC: 658.503
    RVK:
    QR 380
    Keywords: KMU ; Globalisierung ; Betriebliche Wertschöpfung ; Globalization ; Industrial productivity ; Small business Management ; Industry and Services ; Globalisierung ; Klein- und Mittelbetrieb ; Wertschöpfungskette ; Internationaler Wettbewerb
    Abstract: The globalisation of production processes characterises the current phase of globalisation. Participation in global value chains (GVCs) can bring stability to small and medium-sized enterprises (SMEs) and allow them to increase productivity and expand their business. This OECD report identifies the ways in which governments, the business community, and international organisations can facilitate SMEs’ gainful participation in global value chains through policies, practices and targeted support programmes. It presents the findings of case studies carried out in five industries (the automotive sector, scientific and precision instruments, software, film production and distribution and tourism).
    DOI: 10.1787/9789264051034-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 73
    Online Resource
    Online Resource
    OECD Framework for the Evaluation of SME and Entrepreneurship Policies and Programmes (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264040090
    Language: English
    Pages: Online-Ressource (122 p.) , ill.
    Parallel Title: Erscheint auch als OECD OECD framework for the evaluation of SME and entrepreneurship policies and programmes
    RVK:
    QR 380
    Keywords: KMU ; Wirtschaftspolitik ; OECD-Staaten ; Industry and Services ; OECD ; Klein- und Mittelbetrieb ; Gewerbepolitik
    Abstract: This Framework provides policy makers with a practical and accessible guide to best practice evaluation methods for SME and entrepreneurship policies and programmes. It uses case studies from a wide range of OECD countries to examine the benefits of evaluation and how best to address common issues that arise when commissioning and undertaking SME and entrepreneurship evaluations. Key evaluation principles are set out, including the ‘Six Steps to Heaven’ approach. These principles are illustrated with examples of evaluations of national, regional and local programmes that can be explored further by the reader. The publication focuses not only on the evaluation of individual policies and programmes, but also on peer review evaluations and assessment of the impact of SMEs and entrepreneurship of mainstream programmes that do not have business development as their principal aim. This book complements other existing guidelines, as it focusses particularly on problem situations and exceptions to the general rules.
    DOI: 10.1787/9789264040090-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 74
    Online Resource
    Online Resource
    The Economic Impact of Counterfeiting and Piracy : Executive Summary (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264037274
    Language: English
    Pages: Online-Ressource
    Keywords: Science and Technology ; Trade ; Industry and Services
    Abstract: Analysis carried out in this report indicates that international trade in counterfeit and pirated products could have been up to USD 200 billion in 2005. This total does not include domestically produced and consumed counterfeit and pirated products and the significant volume of pirated digital products being distributed via the Internet. If these items were added, the total magnitude of counterfeiting and piracy worldwide could well be several hundred billion dollars more. Counterfeiting and piracy are illicit businesses in which criminal networks thrive. The report shows that the items that they and other counterfeiters and pirates produce and distribute are often substandard and can even be dangerous, posing health and safety risks that range from mild to life-threatening. Economy-wide, counterfeiting and piracy undermine innovation, which is key to economic growth. The magnitude and effects of counterfeiting and piracy are of such significance that they compel strong and sustained action from governments, business and consumers. More effective enforcement is critical in this regard, as is the need to build public support to combat the counterfeiting and piracy. Increased co-operation between governments, and with industry, would be beneficial, as would better data collection.
    DOI: 10.1787/9789264037274-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 75
    Online Resource
    Online Resource
    OECD Principles for Private Sector Participation in Infrastructure (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264034105
    Language: English
    Pages: Online-Ressource (32 p.)
    Parallel Title: Parallelausg. Principes de l'OCDE pour la participation du secteur privé aux Infrastructures
    Keywords: Finance and Investment ; Industry and Services
    Abstract: The OECD Principles for Private Sector Participation in Infrastructure aim to help governments work with private-sector partners to finance and bring to fruition infrastructure projects in areas of vital economic importance, such as transport, water and power supply and telecommunications. These Principles offer authorities a checklist of policy issues to consider in ensuring that citizens get the services they need at a fair cost and the private-sector partners obtain viable returns.
    DOI: 10.1787/9789264034105-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 76
    Online Resource
    Online Resource
    Staying Competitive in the Global Economy : Moving Up the Value Chain (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264034259
    Language: English
    Pages: Online-Ressource (126 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Comment rester compétitif dans l'économie mondiale ; Progresser dans la chaîne de valeur
    Parallel Title: Parallelausg. Comment rester compétitif dans l'économie mondiale : Progresser dans la chaîne de valeur
    Parallel Title: Erscheint auch als Staying competitive in the global economy
    RVK:
    QM 000
    Keywords: Globalisierung ; Competition, International ; International economic relations ; Employment ; Finance and Investment ; Industry and Services ; Competition ; Globalisierung ; International economic relations ; Globalisierung ; Weltwirtschaft ; Internationaler Wettbewerb
    Abstract: Global value chains are radically altering how goods and services are produced--parts made in one country, for instance, are increasingly assembled in another and sold in a third. The globalisation of production has changed the industrial structure within OECD countries, and in some sectors blunted their competitiveness. Another major consequence has been fears of job losses, due to outsourcing and offshoring—not only in manufacturing but also in services. The rapid integration of China and India, with their large pool of educated people, further reinforces these concerns. How should OECD countries respond? This report brings together OECD data on the globalisation of value chains, including the rise of outsourcing/offshoring. It first examines how OECD countries are affected by the globalisation of production, on both the macroeconomic and sector-specific levels. The costs and benefits of globalisation are then discussed, with an emphasis on employment and productivity. Finally, this report analyses how globalisation impacts the competitiveness of OECD countries, highlighting the need for an effective innovation strategy. The report discusses not only the moving up the value chain that takes place in OECD countries but also in China, as R&D is increasingly going to emerging countries.
    DOI: 10.1787/9789264034259-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 77
    Online Resource
    Online Resource
    Improving Access to Bank Information for Tax Purposes : The 2007 Progress Report (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264014268
    Language: English
    Pages: Online-Ressource (30 p.)
    Parallel Title: Parallelausg. Ameliorer l'accès aux renseignements bancaires à des fins fiscales ; Rapport d'étape 2007
    Parallel Title: Parallelausg. Ameliorer l'accès aux renseignements bancaires à des fins fiscales : Rapport d'étape 2007
    Keywords: Taxation
    DOI: 10.1787/9789264014268-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 78
    Online Resource
    Online Resource
    R&D and Innovation in Spain : Improving the Policy Mix (2007)
    Madrid : Foundation for Science and Technology, FECYT, Spain
    Details
    ISBN: 9789264065673
    Language: English
    Pages: Online-Ressource (169 p)
    Keywords: Industry and Services ; Spain
    DOI: 10.1787/9789264065673-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 79
    Online Resource
    Online Resource
    OECD Handbook on Economic Globalisation Indicators : (Polish version) (2007)
    Warsaw : Central Statistical Office, Poland
    Details
    ISBN: 9789264065642
    Language: Polish
    Pages: Online-Ressource (301 p.) , ill.
    Parallel Title: Parallelausg. Measuring Globalisation; OECD Handbook on Economic Globalisation Indicators 2005
    Parallel Title: Parallelausg. Mesurer la mondialisation ; Manuel de l'OCDE sur les indicateurs de la mondialisation économique
    Parallel Title: Parallelausg. OECD Handbook on Economic Globalisation Indicators; (Chinese version)
    Parallel Title: Parallelausg. Measuring Globalisation: OECD Handbook on Economic Globalisation Indicators 2005
    Parallel Title: Parallelausg. Mesurer la mondialisation : Manuel de l'OCDE sur les indicateurs de la mondialisation économique
    Parallel Title: Parallelausg. OECD Handbook on Economic Globalisation Indicators: (Chinese version)
    Keywords: Economics ; Industry and Services
    DOI: 10.1787/9789264065642-pl
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 80
    Online Resource
    Online Resource
    Corporate Governance in Turkey : A Pilot Study (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264028647
    Language: English
    Pages: Online-Ressource (132 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Holmes, Janet Corporate governance in Turkey
    Keywords: Corporate Governance ; Türkei ; Corporate governance Turkey ; Governance ; Industry and Services ; Turkey ; Türkei ; Corporate Governance
    Abstract: Turkish domestic equity markets and inward foreign investment are poised to grow rapdily but only if corporate governance standards are high enough to protect minority shareholders. This report evaluates the extent to which the OECD Principles of Corporate Governance have been implemented in Turkey, looking at both the legal and regulatory framework as well as company practices. It finds that significant reforms to the corporate governance framework have already been introduced, and supports additional legislative reforms that are already in progress. Looking ahead, the report argues that it is time to move into the next important phase in policy reform, and makes a series of recommendations for further strengthening Turkeys corporate governance structures.
    DOI: 10.1787/9789264028647-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 81
    Online Resource
    Online Resource
    OECD Bribery Awareness Handbook for Tax Examiners (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264018099
    Language: English
    Pages: Online-Ressource
    Parallel Title: Parallelausg. Manuel OCDE de sensibilisation à la corruption à l'intention des contrôleurs d'impôts
    Keywords: Taxation
    Abstract: The OECD has designed a handbook to provide tax examiners with information on the various bribery techniques used and the tools to detect and identify bribes.
    DOI: 10.1787/9789264018099-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 82
    Online Resource
    Online Resource
    The Taxation of Employee Stock Options (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264012493
    Language: English
    Pages: Online-Ressource (170 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.11
    Parallel Title: Parallelausg. La taxation des options de souscription ou d'achat d'actions destinées aux salariés
    Parallel Title: Erscheint auch als The taxation of employee stock options
    DDC: 332.632283
    RVK:
    QL 840
    RVK:
    QK 650
    Keywords: Besteuerungsprinzip ; OECD-Staaten ; Aktienoption ; Employment ; Taxation ; OECD ; Arbeitnehmer ; Steuer ; Kapitalbeteiligung ; Steuersystem ; Aktienoptionsplan
    Abstract: Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase or cut the use of stock options, and would be neutral regarding the choice of either granting stock options or paying ordinary salary. The approach is non-prescriptive and serves to provide a benchmark for policymakers. This is complemented by a survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with tax on ordinary salary. Cross-border taxation issues are then discussed. Issues such as the timing of the benefits from stock options, the distinction between employment income and capital gains and the identification of the services to which they relate are relevant to the application of tax treaties, which are based on the OECD Model Tax Convention, and the resulting changes to the Model's Commentary are fully explained. Finally, the effects on transfer pricing are analysed in three circumstances: when an enterprise grants stock options to employees of a subsidiary in another country, when using transfer pricing methods that are affected by remuneration costs, and when employees benefiting from stock options are involved in activities that are the subject of a cost contribution arrangement.
    DOI: 10.1787/9789264012493-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 83
    Online Resource
    Online Resource
    OECD-FAO Agricultural Outlook: 2006-2015 : Highlights (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264065208
    Language: English
    Pages: Online-Ressource (60 p)
    Parallel Title: Parallelausg. Perspectives agricoles de l'OCDE et de la FAO; 2006-2015 ; Synthèse
    Parallel Title: Parallelausg. Perspectives agricoles de l'OCDE et de la FAO: 2006-2015 : Synthèse
    Keywords: Agriculture and Food ; Industry and Services
    DOI: 10.1787/9789264065208-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 84
    Online Resource
    Online Resource
    Innovation and Growth in Tourism (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264025028
    Language: English
    Pages: Online-Ressource (146 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Innovation and growth in tourism
    DDC: 338.4791
    RVK:
    QR 565
    Keywords: Tourismus ; Innovation ; Tourismuspolitik ; Wirtschaftswachstum ; Welt ; Tourism ; Industry and Services ; OECD ; Mitgliedsstaaten ; Tourismus ; Innovation
    Abstract: How is innovation transforming tourism business models? By tackling the subject of innovation, this report touches upon an important dimension of tourism economics rarely examined at the international level. It provides information about the dynamics and characteristics of innovation in tourism, and gives examples of how business models are evolving as a result. It also aims to provide an important contribution to further research and policy work in this area. The report includes a discussion of the conceptual issues regarding innovation in tourism, it illustrates national and industry practices enhancing innovation in tourism, and provides insights into the potential role of tourism policy in innovation.
    DOI: 10.1787/9789264025028-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: Volltext  (lizenzpflichtig)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 85
    Online Resource
    Online Resource
    Growth in Services : Fostering Employment, Productivity and Innovation (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264064577
    Language: English
    Pages: Online-Ressource (23 p)
    Parallel Title: Parallelausg. Les Services et la croissance économique ; Emploi, productivité et innovation
    Parallel Title: Parallelausg. Les Services et la croissance économique : Emploi, productivité et innovation
    Keywords: Employment ; Economics ; Industry and Services
    Abstract: At its meeting in May 2003, the Ministerial Council asked the OECD to analyse the contribution made by the services sector to employment growth, productivity and innovation, and to identify factors, institutions and policies that could enhance the growth prospects of this sector. In response to this request, the OECD launched a cross-Directorate study. This report draws the main policy conclusions from the project. It complements the OECD report on Trade and Structural Adjustment, which provides policy directions on how OECD countries can adjust to international trade. Together, these reports present a concrete policy agenda on how to strengthen growth performance and address globalisation, structural change and the shift to services.
    DOI: 10.1787/9789264064577-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 86
    Online Resource
    Online Resource
    Environment and the OECD Guidelines for Multinational Enterprises : Corporate Tools and Approaches (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264009394
    Language: English
    Pages: Online-Ressource (143 p.)
    Parallel Title: Parallelausg. L'environnement et les principes directeurs de l'OCDE à l'intention des entreprises multinationales ; Instruments et méthodes pour les entreprises
    Parallel Title: Parallelausg. Umwelt und OECD-Leitsätze für multinationale Unternehmen; Betriebliche Instrumente und Konzepte
    Parallel Title: Parallelausg. El Medio Ambiente y las Líneas Directrices de la OCDE para Empresas Multinacionales ; Herramientas y Enfoques Empresariales
    Parallel Title: Parallelausg. Environment and the OECD Guidelines for Multinational Enterprises; Corporate Tools and Approaches (Russian version)
    Parallel Title: Parallelausg. Environment and the OECD Guidelines for Multinational Enterprises; Corporate Tools and Approaches (Chinese version)
    Parallel Title: Parallelausg. L'environnement et les principes directeurs de l'OCDE à l'intention des entreprises multinationales : Instruments et méthodes pour les entreprises
    Parallel Title: Parallelausg. Umwelt und OECD-Leitsätze für multinationale Unternehmen: Betriebliche Instrumente und Konzepte
    Parallel Title: Parallelausg. El Medio Ambiente y las Líneas Directrices de la OCDE para Empresas Multinacionales : Herramientas y Enfoques Empresariales
    Parallel Title: Parallelausg. Environment and the OECD Guidelines for Multinational Enterprises: Corporate Tools and Approaches (Russian version)
    Parallel Title: Parallelausg. Environment and the OECD Guidelines for Multinational Enterprises: Corporate Tools and Approaches (Chinese version)
    Parallel Title: Erscheint auch als Environment and the OECD guidelines for multinational enterprises
    DDC: 658.4083
    RVK:
    QP 240
    Keywords: Umweltmanagement ; Multinationales Unternehmen ; Umweltbelastung ; Internationale Umweltpolitik ; OECD-Staaten ; Environment ; Governance ; Industry and Services ; Multinationales Unternehmen ; Umweltbezogenes Management
    Abstract: This book provides a detailed examination of the environment chapter of the OECD Guidelines for Multinational Enterprises and other relevant provisions of the Guidelines and gives concrete ideas and guidance to enterprises wishing to implement the Guidelines. Topics covered include environmental management systems; public information and stakeholder consultation; life cycle assessment; risk management; emergency preparedness and response; continuous improvements in environmental performance; environmental education and training; and contributing to the development of environmental policy.
    DOI: 10.1787/9789264009394-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 87
    Online Resource
    Online Resource
    Environmental Fiscal Reform for Poverty Reduction (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264008700
    Language: English
    Pages: Online-Ressource (110 p.) , ill.
    Series Statement: DAC Guidelines and Reference Series
    Parallel Title: Parallelausg. La réforme fiscale écologique axée sur la réduction de la pauvreté
    Parallel Title: Erscheint auch als Environmental fiscal reform for poverty reduction
    DDC: 363.7
    RVK:
    MS 6440
    Keywords: Ökosteuer ; Umweltabgabe ; Steuerreform ; Armutsbekämpfung ; Armut ; OECD-Staaten ; Entwicklungsländer ; Lebensbedingungen ; Umweltschutz ; Steuerpolitik ; Steuerreform ; Finanzpolitik ; Entwicklungsmodell ; Transparenz ; Politischer Prozess ; Politische Beteiligung ; Environment ; Taxation ; Development ; Entwicklungsländer
    Abstract: This DAC Reference Paper outlines key issues faced when designing Environmental Fiscal Reform (EFR). EFR refers to a range of taxation and pricing measures which can raise fiscal revenues while furthering environmental goals. The objective is to provide insights and “good practice” on how development co-operation agencies can help developing countries take advantage of EFR approaches in both their development and poverty reduction strategies. Following a review of the instruments of EFR and related technical issues, Environmental Fiscal Reform for Poverty Reduction focuses on the political economy and governance aspects of EFR. This includes an examination of the precondition for successful design and implementation, the various steps involved through the EFR Policy Cycle, the challenges faced at each stage, and the main stakeholders involved. The role of donors in supporting EFR processes is also outlined. Subsequently, these issues are reviewed in relation to sectors of particular relevance for developing countries: forestry, fisheries, fossil fuel, electricity, drinking water and industrial pollution control.
    DOI: 10.1787/9789264008700-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 88
    Online Resource
    Online Resource
    Measuring Globalisation: OECD Handbook on Economic Globalisation Indicators 2005 (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108103
    Language: English
    Pages: Online-Ressource (234 p.) , ill.
    Parallel Title: Parallelausg. Mesurer la mondialisation ; Manuel de l'OCDE sur les indicateurs de la mondialisation économique
    Parallel Title: Parallelausg. OECD Handbook on Economic Globalisation Indicators; (Polish version)
    Parallel Title: Parallelausg. OECD Handbook on Economic Globalisation Indicators; (Chinese version)
    Parallel Title: Parallelausg. Mesurer la mondialisation : Manuel de l'OCDE sur les indicateurs de la mondialisation économique
    Parallel Title: Parallelausg. OECD Handbook on Economic Globalisation Indicators: (Polish version)
    Parallel Title: Parallelausg. OECD Handbook on Economic Globalisation Indicators: (Chinese version)
    Parallel Title: Erscheint auch als OECD OECD handbook on economic globalisation indicators
    DDC: 337
    RVK:
    QG 010
    RVK:
    QH 238
    Keywords: Globalisierung ; Messung ; Index ; Auslandsinvestition ; Multinationales Unternehmen ; Forschung ; Internationale Wirtschaft ; Economics ; Industry and Services ; Indikator ; Globalisierung ; Außenhandel ; Direktinvestition ; Spitzentechnologie ; Indikator ; Internationalisierung ; Globalisierung ; Weltwirtschaft
    Abstract: This manual provides guidance on how to measure and interpret measurements of globalisation's extent and intensity. The manual defines concepts and puts forward guidelines for data collection and fine-tuning of globalisation indicators. In particular, it looks at indicators related to foreign direct investment, the economic activities of multinational enterprises, the internationalisation of technology, and trade globalisation.
    DOI: 10.1787/9789264108103-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 89
    Online Resource
    Online Resource
    Measuring Globalisation: OECD Economic Globalisation Indicators 2005 (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264012394
    Language: English
    Pages: Online-Ressource (198 p.) , ill.
    Parallel Title: Parallelausg. Mesurer la mondialisation ; Indicateurs de l'OCDE sur la mondialisation économique 2005
    Parallel Title: Parallelausg. Mesurer la mondialisation : Indicateurs de l'OCDE sur la mondialisation économique 2005
    Keywords: Finance and Investment ; Science and Technology ; Industry and Services
    Abstract: With over 250 graphs, Indicators of Economic Globalisation helps identify the economic activities of member countries that are under foreign control, and more particularly the contribution of multinational enterprises to growth, employment, productivity, labour compensation, research and development, technology diffusion and international trade. In so doing, it gauges the intensity and magnitude of the globalisation process, and sheds new light on financial, technological and trade interdependencies within OECD countries. This book includes Statlinks, URLs under the tables and graphs that link to spreadsheet files showing the underlying data.
    DOI: 10.1787/9789264012394-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 90
    Online Resource
    Online Resource
    Space 2030 : Tackling Society's Challenges (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264008342
    Language: English
    Pages: Online-Ressource (334 p.) , ill.
    Parallel Title: Parallelausg. L'espace à l'horizon 2030 ; Relever les défis de la société de demain
    Parallel Title: Parallelausg. L'espace à l'horizon 2030 : Relever les défis de la société de demain
    Parallel Title: Erscheint auch als Space 2030
    DDC: 338.544
    RVK:
    QR 524
    Keywords: Raumfahrt ; OECD-Staaten ; Welt ; Weltraum ; Science and Technology ; Economics ; Industry and Services ; OECD ; Weltraumforschung ; Luft- und Raumfahrtindustrie ; Technik ; Anwendung ; Wirtschaft
    Abstract: This book explores the contribution space systems might make in dealing with looming societal challenges related to threats to the physical environment and the management of natural resources, growing mobility and its consequences, increasing security concerns, and the shift to the information society. It discusses the challenges for developing space applications. It assesses the strengths and weaknesses of the institutional, legal and regulatory frameworks that currently govern space activities in the OECD area and beyond. Finally, it formulates an overall policy framework that OECD governments might use in drafting policies designed to ensure that the potential that space has to offer is actually realised.
    DOI: 10.1787/9789264008342-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 91
    Online Resource
    Online Resource
    Trade that Benefits the Environment and Development : Opening Markets for Environmental Goods and Services (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264035782
    Language: English
    Pages: Online-Ressource (178 p.)
    Series Statement: OECD Trade Policy Studies
    Parallel Title: Parallelausg. Biens et services environnementaux ; Pour une ouverture des marchés au service de l'environnement et du développement
    Parallel Title: Parallelausg. Biens et services environnementaux : Pour une ouverture des marchés au service de l'environnement et du développement
    Parallel Title: Erscheint auch als Trade that benefits the environment and development
    RVK:
    QT 000
    Keywords: Natürliche Ressourcen ; Umweltwirtschaft ; GATS ; OECD-Staaten ; APEC-Staaten ; Environment ; Trade ; Industry and Services ; Umweltschutzindustrie ; Umweltschutz ; Dienstleistung ; Außenhandel ; Liberalisierung
    Abstract: This collection of studies is intended as a practical tool to help negotiators navigate the numerous, complex issues that have arisen in international discussions over liberalising trade in environmental goods and services. In addition to explaining the background to the two earlier lists of environmental goods (stemming from separate efforts by the OECD and by the Asia-Pacific Economic Co-operation Forum), the different chapters: Explore various practical issues related to the classification of environmental goods, including "dual use" goods. Provide concrete examples of synergies between trade in environmental services and environmental goods. Synthesise the findings of various country studies on environmental goods and services undertaken by the OECD and other inter-governmental organisations.
    DOI: 10.1787/9789264035782-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 92
    Online Resource
    Online Resource
    OECD Principles of Corporate Governance 2004 (2004)
    Paris : OECD Publishing
    Details
    ISBN: 9789264015999
    Language: English
    Pages: Online-Ressource (68 p.)
    Parallel Title: Parallelausg. Principes de gouvernement d'entreprise de l'OCDE 2004
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004 (Arabic version)
    Parallel Title: Parallelausg. OECD-Grundsätze der Corporate Governance 2004
    Parallel Title: Parallelausg. Principios de Gobierno Corporativo de la OCDE 2004
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004 Edition (Japanese version)
    Parallel Title: Parallelausg. Os Princípios da OCDE sobre o Governo das Sociedades 2004
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004 (Slovenian version)
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004 (Serbian version)
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004 (Chinese version)
    RVK:
    QP 341
    Keywords: Governance ; Industry and Services
    Abstract: Since they were issued in 1999, the OECD Principles of Corporate Governance have gained worldwide recognition as an international benchmark for good corporate governance. They are actively used by governments, regulators, investors, corporations and stakeholders in both OECD and non-OECD countries and have been adopted by the Financial Stability Forum as one of the Twelve Key Standards for Sound Financial Systems. This revised version takes into account developments since 1999 and includes several important amendments.
    DOI: 10.1787/9789264015999-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 93
    Online Resource
    Online Resource
    Science and Technology Statistical Compendium 2004 (2004)
    Paris : OECD Publishing
    Details
    ISBN: 9789264026186
    Language: English
    Pages: Online-Ressource (52 p)
    Parallel Title: Parallelausg. Compendium statistique 2004 de la science et de la technologie
    Keywords: Science and Technology ; Industry and Services
    Abstract: The S&T Statistical Compendium 2004 was prepared for the January 2004 meeting of the Committee for Scientific and Technological Policy (CSTP) at Ministerial level and mainly draws on databases, indicators and methodology developed by the CSTP’s Working Party of National Experts on Science and Technology Indicators (NESTI) Working Party, and compiled by the Directorate for Science, Technology and Industry (DSTI). It presents a wide selection of the most policy-relevant and internationally comparable indicators currently available in the field of science and technology. The document looks at the state of science and technology in the OECD across four broad dimensions:• Section A: Innovation and R&D.• Section B: Human Resources in Science and Technology (HRST).• Section C: Patents.• Section D: Other areas (ICT, globalisation, industrial structure).
    DOI: 10.1787/9789264026186-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 94
    Online Resource
    Online Resource
    OECD Guiding Principles for Chemical Accident Prevention, Preparedness and Response (2003)
    Paris : OECD Publishing
    Details
    ISBN: 9789264101821
    Language: English
    Pages: Online-Ressource (212 p.)
    Series Statement: Series on Chemical Accidents
    Parallel Title: Parallelausg. OECD Guiding Principles for Chemical Accident Prevention, Preparedness and Response; (Chinese version)
    Parallel Title: Parallelausg. Principes directeurs de l'OCDE pour la prévention, la préparation et l'intervention en matière d'accidents chimiques
    Parallel Title: Parallelausg. OECD Guiding Principles for Chemical Accident Prevention, Preparedness and Response: (Chinese version)
    Keywords: Environment ; Governance ; Industry and Services
    Abstract: This second comprehensive edition of these Principles is to help public authorities, industry and communities worldwide anticipate accidents involving hazardous substances resulting from technological and natural disasters, as well as sabotage. It addresses the following issues: preventing the occurrence of chemical accidents and near-misses; preparing for accidents through emergency planning, public communication, etc.; responding to accidents and minimising their adverse effects; and following-up to accidents, regarding clean-up, reporting and investigation.
    DOI: 10.1787/9789264101821-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 95
    Online Resource
    Online Resource
    Entrepreneurship and Local Economic Development : Programme and Policy Recommendations (2003)
    Paris : OECD Publishing
    Details
    ISBN: 9789264199798
    Language: English
    Pages: Online-Ressource (240 p.)
    Series Statement: Local Economic and Employment Development (LEED)
    Parallel Title: Parallelausg. L'entreprenariat et le développement économique local ; Quels programmes et quelles politiques ?
    Parallel Title: Parallelausg. Iniciativa empresarial y desarrollo económico local ; recomendaciones para la aplicación de programas y políticas
    Parallel Title: Parallelausg. Entrepreneurship and Local Economic Development; Programme and Policy Recommendations (Turkish version)
    Parallel Title: Parallelausg. L'entreprenariat et le développement économique local : Quels programmes et quelles politiques ?
    Parallel Title: Parallelausg. Iniciativa empresarial y desarrollo económico local : recomendaciones para la aplicación de programas y políticas
    Parallel Title: Parallelausg. Entrepreneurship and Local Economic Development: Programme and Policy Recommendations (Turkish version)
    Keywords: Employment ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: Few studies have systematically examined the relationship between the creation of new firms and local economic development -- yet it is a universal concern for central and local governments wishing to combat localised economic distress. This book examines the principal routes through which enterprise creation can have a positive impact on local economies. Recommendations cover three thematic areas: strategy, finance and programme design. The book is for investment agencies, entrepreneurs seeking to invest locally and economists in the corporate sector. "Overall, this is an excellent overview of the key issues concerning entrepreneurship and local economic development. While primarily aimed at the pragmatic policymakers, who will find it extremely valuable, it also has the rigor and breadth to interest researchers and students." Ronald McQuaidEmployment Research InstituteNapier University, Edinburgh, UKJOURNAL OF REGIONAL SCIENCE, VOL. 44, NO. 3, 2004
    DOI: 10.1787/9789264199798-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 96
    Online Resource
    Online Resource
    OECD Guidance on Safety Performance Indicators : A Companion to the OECD Guiding Principles for Chemical Accident Prevention, Preparedness and Response (2003)
    Paris : OECD Publishing
    Details
    ISBN: 9789264019119
    Language: English
    Pages: Online-Ressource (216 p.)
    Series Statement: Series on Chemical Accidents
    Parallel Title: Parallelausg. Document d'orientation de l'OCDE sur les indicateurs de performance en matière de sécurité ; Document d'accompagnement des Principes directeurs de l'OCDE pour la prévention, la préparation et l'intervention en matière d'accidents chimiques
    Parallel Title: Parallelausg. OECD Guidance on Safety Performance Indicators; A Companion to the OECD Guiding Principles for Chemical Accident Prevention, Preparedness and Response (Chinese version)
    Parallel Title: Parallelausg. Document d'orientation de l'OCDE sur les indicateurs de performance en matière de sécurité : Document d'accompagnement des Principes directeurs de l'OCDE pour la prévention, la préparation et l'intervention en matière d'accidents chimiques
    Parallel Title: Parallelausg. OECD Guidance on Safety Performance Indicators: A Companion to the OECD Guiding Principles for Chemical Accident Prevention, Preparedness and Response (Chinese version)
    Keywords: Environment ; Industry and Services
    Abstract: Guidance on Safety Performance Indicators provides a systemic approach to measuring the success of stakeholders' chemical safety programmes by detailing targets, activity indicators and outcome indicators. It also provides flexibility for groups to design programmes to assess their own performance related to the prevention of, preparedness for, and response to chemical accidents. The SPI (Safety Performance Indicators) serves as a guide to help industry, authorities and communities measure the extent to which actions help improve chemical safety.
    DOI: 10.1787/9789264019119-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 97
    Online Resource
    Online Resource
    OECD Guidelines for Multinational Enterprises : Revision 2000 (2003)
    Paris : OECD Publishing
    Details
    ISBN: 9789264033979
    Language: English
    Pages: Online-Ressource (67 p)
    Parallel Title: Parallelausg. Les Principes directeurs de l'OCDE à l'intention des entreprises multinationales ; Révision 2000
    Parallel Title: Parallelausg. Die OECD-Leitsätze für multinationale Unternehmen; Neufassung 2000
    Parallel Title: Parallelausg. Les Principes directeurs de l'OCDE à l'intention des entreprises multinationales : Révision 2000
    Parallel Title: Parallelausg. Die OECD-Leitsätze für multinationale Unternehmen: Neufassung 2000
    Keywords: Governance ; Industry and Services
    Abstract: The revised OECD Guidelines for Multinational Enterprises were adopted by the governments of the 30 Member countries of the OECD and Argentina, Brazil and Chile on the occasion of the OECD's annual Council meeting at Ministerial level in Paris on 27 June 2000. This booklet comprises the revised text and commentary, implementation procedures and the Declaration on International Investment and Multinational Enterprises.
    DOI: 10.1787/9789264033979-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 98
    Online Resource
    Online Resource
    Agreement on Exchange of Information in Tax Matters (2002)
    Paris : OECD Publishing
    Details
    ISBN: 9789264034853
    Language: English
    Pages: Online-Ressource (32 p)
    Keywords: Taxation
    Abstract: This Agreement contains two models for bilateral agreements drawn up in the light of the commitments undertaken by the OECD and the committed jurisdictions. The Working Group was chaired by Malta and the Netherlands and marks the first results of the OECD's collaboration with the jurisdictions that have committed to improve transparency and establish effective exchange of information in tax matters.
    DOI: 10.1787/9789264034853-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 99
    Online Resource
    Online Resource
    The OECD's Project on Harmful Tax Practices : The 2001 Progress Report (2002)
    Paris : OECD Publishing
    Details
    ISBN: 9789264033993
    Language: English
    Pages: Online-Ressource (14 p)
    Parallel Title: Parallelausg. Projet de l'OCDE sur les pratiques fiscales dommageables ; Rapport d'étape 2001
    Parallel Title: Parallelausg. Projet de l'OCDE sur les pratiques fiscales dommageables : Rapport d'étape 2001
    Keywords: Taxation
    Abstract: This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and non-Member economies. It is a follow-up to the June 2000 Report and responds to the 1998 Ministerial Mandate to address harmful tax competition (1998 Report).In developing this Report, the OECD seeks to establish a framework within which all countries - large and small, rich and poor, OECD and non-OECD - can work together constructively to eliminate harmful tax practices with respect to highly mobile activities such as in the financial and service areas. The OECD seeks to encourage an environment in which free and fair tax competition can take place in order to assist in achieving its overall aims to foster economic growth and development world-wide.
    DOI: 10.1787/9789264033993-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 100
    Online Resource
    Online Resource
    The Size of Government Procurement Markets (2002)
    Paris : OECD Publishing
    Details
    ISBN: 9789264196308
    Language: English
    Pages: Online-Ressource (35 p.) , ill.
    Parallel Title: Parallelausg. La taille des marchés publics
    Keywords: Industry and Services
    Abstract: Governments are significant purchasers of goods and services and these markets represent huge opportunities for international trade. This document presents a synthesis of the analytical studies on the quantification of the size of government procurement markets and proposes a series of estimates of procurement markets for over 130 individual countries. The world total government procurement is estimated to amount to $5550 billion in 1998, which is equivalent to 82.3% of the world merchandise and commercial services exports in 1998. The world value of government procurement that is potentially opened up to international trade is estimated at $2083 billion, which is equivalent to 7.1% of the world Gross Domestic Product (GDP) or 30.1% of the world merchandise and commercial services exports. Detailed estimates of government procurement markets are proposed for OECD countries, including estimates of procurement broken down by government levels, types of expenditure (consumption versus investment) and contestable shares. Informed knowledge about the size of government procurement markets and in particular the shares of national markets that are potentially opened up to intenational competition is relevant for the business community, government and trade negotiators.
    DOI: 10.1787/9789264196308-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...