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  • English  (125)
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  • OECD  (84)
  • Delgado, Richard
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  • Law  (94)
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  • 1
    Online Resource
    Online Resource
    New York, NY : New York University Press
    ISBN: 9781479818297 , 9781479818266
    Language: English
    Pages: 1 Online-Ressource (xxiii, 199 Seiten)
    Edition: Fourth edition
    Series Statement: Critical America
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    DDC: 342.7308/73
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    Keywords: SOCIAL SCIENCE / Discrimination & Race Relations ; Critical legal studies ; Critical race theory ; Race discrimination Law and legislation ; Rassismus ; Rassentheorie ; Ethnische Beziehungen ; Rassendiskriminierung ; USA ; Einführung ; Einführung ; Einführung ; USA ; Rassendiskriminierung ; Rassentheorie ; Rassismus ; Ethnische Beziehungen
    Abstract: A new edition of a seminal text in Critical Race TheorySince the publication of the third edition of Critical Race Theory: An Introduction in 2017, the United States has experienced a dramatic increase in racially motivated mass shootings and a pandemic that revealed how deeply entrenched medical racism is and how public disasters disproportionately affect minority communities. We have also seen a sharp backlash against Critical Race Theory, and a president who deemed racism a thing of the past while he fanned the flames of racial intolerance and promoted nativist sentiments among his followers. Now more than ever, the racial disparities in all aspects ofpublic life are glaringly obvious. Taking note of all these developments, this fourth edition covers a range of new topics and events and addresses the rise of a fierce wave of criticism from right-wing websites, think tanks, and foundations, some of which insist that America is now colorblind and has little use for racial analysis and study. Award-winning authors Richard Delgado and Jean Stefancic also address the rise in legislative efforts to curtail K-12 teaching of racial history. Critical Race Theory, Fourth Edition, is essential for understanding developments in this burgeoning field, which has spread to other disciplines and countries. The new edition also covers the ways in which other societies and disciplines adapt its teachings and, for readers wanting to advance a progressive race agenda, includes new readings and questions for discussion aimed at outlining practical steps to achieve this objective
    Note: In English
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 2
    ISBN: 9781479818297 , 9781479818266
    Language: English
    Pages: 1 Online-Ressource
    Edition: Fourth Edition
    Series Statement: Critical America 87
    Parallel Title: Erscheint auch als Delgado, Richard, 1939 - Critical race theory
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    Keywords: Critical legal studies ; Critical race theory ; Race discrimination Law and legislation ; SOCIAL SCIENCE / Discrimination & Race Relations ; USA ; Critical race theory ; Ethnische Beziehungen ; Rassentheorie ; Rassendiskriminierung ; Gesetzgebung
    Abstract: A new edition of a seminal text in Critical Race TheorySince the publication of the third edition of Critical Race Theory: An Introduction in 2017, the United States has experienced a dramatic increase in racially motivated mass shootings and a pandemic that revealed how deeply entrenched medical racism is and how public disasters disproportionately affect minority communities. We have also seen a sharp backlash against Critical Race Theory, and a president who deemed racism a thing of the past while he fanned the flames of racial intolerance and promoted nativist sentiments among his followers. Now more than ever, the racial disparities in all aspects ofpublic life are glaringly obvious. Taking note of all these developments, this fourth edition covers a range of new topics and events and addresses the rise of a fierce wave of criticism from right-wing websites, think tanks, and foundations, some of which insist that America is now colorblind and has little use for racial analysis and study. Award-winning authors Richard Delgado and Jean Stefancic also address the rise in legislative efforts to curtail K–12 teaching of racial history. Critical Race Theory, Fourth Edition, is essential for understanding developments in this burgeoning field, which has spread to other disciplines and countries. The new edition also covers the ways in which other societies and disciplines adapt its teachings and, for readers wanting to advance a progressive race agenda, includes new readings and questions for discussion aimed at outlining practical steps to achieve this objective
    Note: Frontmatter , CONTENTS , FOREWORD , PREFACE TO THE FOURTH EDITION , ACKNOWLEDGMENTS , I INTRODUCTION , II HALLMARK CRITICAL RACE THEORY THEMES , III LEGAL STORYTELLING AND NARRATIVE ANALYSIS , IV LOOKING INWARD , V POWER AND THE SHAPE OF KNOWLEDGE , VI CRITIQUES AND RESPONSES TO CRITICISM , VII CRITICAL RACE THEORY TODAY , VIII CONCLUSION , GLOSSARY OF TERMS , INDEX , ABOUT THE AUTHORS , In English
    URL: Cover  (lizenzpflichtig)
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  • 3
    ISBN: 9781479818259
    Language: English
    Pages: xxiii, 199 Seiten , 203 mm
    Edition: Fourth edition
    Series Statement: Critical America
    Parallel Title: Erscheint auch als
    Former Title: Vorangegangen ist
    DDC: 342.730873
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    Keywords: bicssc / Ethnic minorities & multicultural studies ; bicssc / Human rights & civil liberties law ; bisacsh / LAW / Civil Rights ; bisacsh / SOCIAL SCIENCE / Race & Ethnic Relations ; Race discrimination - Law and legislation - United States ; Critical legal studies - United States ; Critical race theory ; United States - Race relations - Philosophy ; Rassismus ; Rassentheorie ; Rassendiskriminierung ; Ethnische Beziehungen ; USA ; Einführung ; Einführung ; Einführung ; Einführung ; Einführung ; Rassentheorie ; Rassismus ; Ethnische Beziehungen ; USA ; Rassendiskriminierung
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  • 4
    ISBN: 147980276X , 1479846368 , 9781479802760 , 9781479846368
    Language: English
    Pages: xxiii, 199 Seiten , 21 cm
    Edition: Third edition
    Series Statement: Critical America
    DDC: 342.7308/73
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    Keywords: Ethnische Beziehungen ; Rassendiskriminierung ; Rassentheorie ; Rassismus
    Note: "Since the publication of the first edition of [this book], the United States has lived through two economic downturns, an outbreak of terrorism, and the onset of an epidemic of hate directed against immigrants, especially undocumented Latinos and Middle Eastern people. On a more hopeful note, the country elected and re-elected its first black president and has witnessed the impressive advance of gay rights. As a field, critical race theory has taken note of all these developments, and this primer does so as well. It not only covers a range of emerging new topics and events, it also addresses the rise of a fierce wave of criticism from right-wing websites, think tanks, and foundations, some of which insist that America is now colorblind and has little use for racial analysis and study." , Literaturangaben , Index: Seite 187-198
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  • 5
    ISBN: 9781479851393
    Language: English
    Pages: 1 online resource
    Series Statement: Critical America 20
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    Keywords: LAW / Jurisprudence ; Critical legal studies - United States ; Critical legal studies ; Race discrimination Law and legislation ; Rassismus ; Rassentheorie ; Rassendiskriminierung ; Ethnische Beziehungen ; USA ; Rassentheorie ; Rassismus ; Ethnische Beziehungen ; USA ; Rassendiskriminierung
    Abstract: Updated to include the Black Lives Matter movement, the presidency of Barack Obama, the rise of hate speech on the Internet, and moreSince the publication of the first edition of Critical Race Theory in 2001, the United States has lived through two economic downturns, an outbreak of terrorism, and the onset of an epidemic of hate directed against immigrants, especially undocumented Latinos and Middle Eastern people. On a more hopeful note, the country elected and re-elected its first black president and has witnessed the impressive advance of gay rights. As a field, critical race theory has taken note of all these developments, and this primer does so as well. It not only covers a range of emerging new topics and events, it also addresses the rise of a fierce wave of criticism from right-wing websites, think tanks, and foundations, some of which insist that America is now colorblind and has little use for racial analysis and study. Critical Race Theory is essential for understanding developments in this burgeoning field, which has spread to other disciplines and countries. The new edition also covers the ways in which other societies and disciplines adapt its teachings and, for readers wanting to advance a progressive race agenda, includes new questions for discussion, aimed at outlining practical steps to achieve this objective
    Note: Description based on online resource; title from PDF title page (publisher's Web site, viewed 08. Jun 2020) , In English
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 6
    ISBN: 9781479846368 , 9781479802760
    Language: English
    Pages: xxiii, 199 Seiten
    Edition: Third edition
    Series Statement: Critical America
    Parallel Title: Erscheint auch als Delgado, Richard, 1939- Critical race theory
    DDC: 342.7308/73
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    Keywords: Race discrimination Law and legislation ; Critical legal studies ; Rassentheorie ; Rassismus ; Ethnische Beziehungen ; United States Race relations ; Philosophy ; Einführung ; Einführung ; Einführung ; Rassentheorie ; Rassismus ; Ethnische Beziehungen
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  • 7
    Online Resource
    Online Resource
    New York : New York University Press
    ISBN: 1479851396 , 9781479851393
    Language: English
    Pages: 1 Online-Ressource
    Edition: Third edition
    Series Statement: Critical America
    Parallel Title: Erscheint auch als Delgado, Richard Critical Race Theory (Third Edition) : An Introduction
    DDC: 342.7308/73
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    Keywords: Critical legal studies ; Race discrimination Law and legislation ; Race discrimination ; Law and legislation ; Race relations ; Philosophy ; LAW ; Constitutional ; Critical legal studies ; LAW ; Public ; United States Race relations ; Philosophy ; United States ; Einführung ; Rassentheorie ; Rassismus ; Ethnische Beziehungen ; USA ; Rassendiskriminierung
    Abstract: Hallmark critical race theory themes -- Legal storytelling and narrative analysis -- Looking inward -- Power and the shape of knowledge -- Critiques and responses to criticism -- Critical race theory today
    Note: Includes bibliographical references and index
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Cover
    URL: Cover
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  • 8
    ISBN: 9789264285675
    Language: English
    Pages: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - peer review reports on the exchange of information on tax rulings
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    Keywords: Information ; Steuerpolitik ; Unternehmensbesteuerung ; Besteuerungsverfahren ; Taxation ; Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmen ; Steuerrecht ; Steuerplanung ; Geschichte 2016
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 100 jurisdictions have joined the Inclusive Framework and will take part in a peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses countries against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges of rulings; and v) transparency on certain aspect of intellectual property regimes. This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. It covers the jurisdictions which participated in the BEPS Project prior to the creation of the Inclusive Framework, and it assesses implementation for the 1 January 2016 – 31 December 2016 period.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264269064
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Diffuse pollution, degraded waters
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    Keywords: Gewässerbelastung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; OECD ; Wasserverschmutzung ; Kontrolle ; Wassergüte
    Abstract: After decades of regulation and investment to reduce point source water pollution, OECD countries still face water quality challenges (e.g. eutrophication) from diffuse agricultural and urban sources of pollution, that is disperse pollution from surface runoff, soil filtration and atmospheric deposition. The relative lack of progress reflects the complexities of controlling multiple pollutants from multiple sources, their high spatial and temporal variability, associated transactions costs, and limited political acceptability of regulatory measures. This report outlines the water quality challenges facing OECD countries today, presents a range of policy instruments and innovative case studies of diffuse pollution control, and concludes with an integrated policy framework to tackle diffuse water pollution. An optimal approach will likely entail a mix of policy interventions reflecting the basic OECD principles of water quality management – pollution prevention, treatment at source, the polluter pays and beneficiary pays principles, equity, and policy coherence.
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  • 10
    Online Resource
    Online Resource
    Pittsburgh, Pa : University of Pittsburgh Press
    ISBN: 9780822981251 , 0822981254
    Language: English
    Pages: Online Ressource
    Series Statement: Pitt series in Russian and East European studies
    Parallel Title: Erscheint auch als Tsipursky, Gleb Socialist fun
    Parallel Title: Available in another form
    DDC: 305.2350947080904
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    Keywords: Socialism Social aspects ; History ; Soviet Union ; Consumption (Economics) History ; Soviet Union ; Popular culture History ; Soviet Union ; Cold War Social aspects ; Soviet Union ; Youth Societies and clubs ; History ; Soviet Union ; Youth Government policy ; History ; Soviet Union ; Youth Social life and customs ; Soviet Union ; Socialism Social aspects ; History ; Consumption (Economics) History ; Popular culture History ; Cold War Social aspects ; Youth Societies and clubs ; History ; Youth Government policy ; History ; Youth Social life and customs ; Consumption (Economics) History ; Popular culture History ; Cold War Social aspects ; Youth Societies and clubs ; History ; Youth Government policy ; History ; Youth Social life and customs ; Socialism Social aspects ; History ; SOCIAL SCIENCE ; Minority Studies ; HISTORY ; General ; Consumption (Economics) ; International relations ; Manners and customs ; Popular culture ; Social aspects ; Youth ; Government policy ; Youth ; Social life and customs ; Youth ; Societies and clubs ; Child & Youth Development ; Social Welfare & Social Work ; Social Sciences ; HISTORY ; Europe ; Russia & the Former Soviet Union ; SOCIAL SCIENCE ; Discrimination & Race Relations ; History ; Soviet Union Relations ; Western countries ; Western countries Relations ; Soviet Union ; Soviet Union Social life and customs ; 1917-1970 ; Soviet Union Relations ; Western countries Relations ; Soviet Union Social life and customs 1917-1970 ; Soviet Union Relations ; Western countries Relations ; Soviet Union Social life and customs 1917-1970 ; Soviet Union ; Western countries ; Electronic books ; Sowjetunion ; Jugendkultur ; Massenkultur ; Jugend ; Geschichte 1945-1970
    Abstract: "Most narratives depict Soviet Cold War cultural activities and youth groups as drab and dreary, militant and politicized. In this study Gleb Tsipursky challenges these stereotypes in a revealing portrayal of Soviet youth and state-sponsored popular culture. The primary local venues for Soviet culture were the tens of thousands of klubs where young people found entertainment, leisure, social life, and romance. Here sports, dance, film, theater, music, lectures, and political meetings became vehicles to disseminate a socialist version of modernity. The Soviet way of life was dutifully presented and perceived as the most progressive and advanced, in an attempt to stave off Western influences. In effect, socialist fun became very serious business. As Tsipursky shows, however, Western culture did infiltrate these activities, particularly at local levels, where participants and organizers deceptively cloaked their offerings to appeal to their own audiences. Thus, Soviet modernity evolved as a complex and multivalent ideological device. Tsipursky provides a fresh and original examination of the Kremlin's paramount effort to shape young lives, consumption, popular culture, and to build an emotional community--all against the backdrop of Cold War struggles to win hearts and minds both at home and abroad"--
    Abstract: Chapter 1. Ideology, Enlightenment, and Entertainment : State-Sponsored Popular Culture, 1917-1946 -- Chapter 2. Ideological Reconstruction in the Cultural Recreation Network, 1947-1953 -- Chapter 3. Ideology and Consumption : Jazz and Western Dancing in the Cultural Network, 1948-1953 -- Chapter 4. State-Sponsored Popular Culture in the Early Thaw, 1953-1956 -- Chapter 5. Youth Initiative and the 1956 Youth Club Movement -- Chapter 6. The 1957 International Youth Festival and the Backlash -- Chapter 7. A Reformist Revival : Grassroots Club Activities and Youth Cafes, 1958-1964 -- Chapter 8. Ambiguity and Backlash : State-Sponsored Popular Culture, 1965-1970
    Note: Includes bibliographical references and index. - Print version record
    URL: Volltext  (lizenzpflichtig)
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  • 11
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    ISSN: 1995-3879 , 2307-3764
    Language: English
    Dates of Publication: 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    Series Statement: OECD publishing
    Parallel Title: Engl. Ausg. OECD OECD factbook
    Parallel Title: Online-Ausg. Die OECD in Zahlen und Fakten
    DDC: 337.1021
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    Keywords: OECD ; Statistische Grunddaten ; Wirtschaftsstatistik ; Sozialstatistik ; Umweltstatistik ; OECD-Staaten ; Amtsdruckschrift ; Statistik ; Graue Literatur ; Zeitschrift ; Statistik ; Mitgliedsstaaten ; OECD ; Mitgliedsstaaten ; Wirtschaft ; Umwelt ; Bevölkerung ; OECD ; Mitgliedsstaaten
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  • 12
    ISBN: 9789264244047
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als International regulatory co-operation
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    Keywords: Regulierung ; Internationale Zusammenarbeit ; Internationale Organisation ; Governance ; Regulierung ; Internationale Organisation
    Abstract: Borders are becoming increasingly porous, with growing flows of goods, services, people and capital. Governments, more than ever, need to co-ordinate their efforts to develop global standards to address climate change, as well as crises related to finance, health, environment and migration; secure peace; and ensure sustainable economic prosperity and social inclusion. International organisations play a key role in fostering multilateral action and addressing the fragmentation that may undermine effective domestic action. To shed greater light on international standard setting, this unique report collects, compares and assesses the practices of 50 international organisations on their governance arrangements, operational modalities, use of quality management disciplines and co-operation efforts. It analyses different types of organisations – inter-governmental, supra-national, trans-governmental and private – and identifies avenues for making their action more effective, inclusive and relevant.
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  • 13
    ISBN: 9780813055299 , 0813055296
    Language: English
    Pages: 1 Online-Ressource
    Edition: UPCC book collections on Project MUSE
    Series Statement: Contested boundaries
    Series Statement: Contested boundaries
    DDC: 304.8/73
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    Keywords: Geschichte 1500-2000 ; Migration ; Einwanderungspolitik ; Transnationalism ; USA ; Kanada ; Canada Boundaries ; United States Boundaries ; Canada Emigration and immigration ; United States Emigration and immigration ; Aufsatzsammlung ; Aufsatzsammlung
    Abstract: This collection uses current cross-boundary theories in applied case studies to better understand how people, institutions, and ideas permeate geopolitical lines in North America.
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  • 14
    Online Resource
    Online Resource
    Baltimore, Maryland : Project Muse
    ISBN: 9780253015068 , 0253015065
    Language: English
    Pages: 1 Online-Ressource , Illustrations, Karten
    Edition: UPCC book collections on Project MUSE
    Series Statement: UPCC book collections on Project MUSE
    DDC: 305.89240438
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    Keywords: Judenvernichtung ; Juden ; Kollektives Gedächtnis ; Architektur ; Memorialization ; Collective memory and city planning ; Jews Social life and customs ; Jews Social conditions ; Polen
    Abstract: In a time of national introspection regarding the country's involvement in the persecution of Jews, Poland has begun to reimagine spaces of and for Jewishness in the Polish landscape, not as a form of nostalgia but as a way to encourage the pluralization of contemporary society. The essays in this book explore issues of the restoration, restitution, memorializing, and tourism that have brought present inhabitants into contact with initiatives to revive Jewish sites. They reveal that an emergent Jewish presence in both urban and rural landscapes exists in conflict and collaboration with other remembered minorities, engaging in complex negotiations with local, regional, national, and international groups and interests. With its emphasis on spaces and built environments, this volume illuminates the role of the material world in the complex encounter with the Jewish past in contemporary Poland.
    Note: Issued as part of UPCC book collections on Project MUSE
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  • 15
    Online Resource
    Online Resource
    Urbana : University of Illinois Press
    ISBN: 9780252097133 , 0252097130
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: American composers
    Series Statement: UPCC book collections on Project MUSE
    DDC: 780.92
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    Keywords: Beyer, Johanna Magdalena Criticism and interpretation ; Beyer, Johanna Magdalena ; Beyer, Johanna Magdalena ; Geschichte 1888-1944 ; Komponistin ; Deutsche Einwanderin ; Composers Biography ; USA ; Biografie ; Werkverzeichnis ; Biographie ; Werkverzeichnis
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  • 16
    Online Resource
    Online Resource
    Gainesville : University Press of Florida
    ISBN: 9780813055381 , 0813055385
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: UPCC book collections on Project MUSE
    DDC: 981
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    Keywords: Kulturelle Identität ; Literatur ; Darstellende Kunst ; Musik ; Geschichtsschreibung ; USA Südstaaten ; Globalization ; USA ; Brazil Economic conditions ; Brazil Foreign relations 20th century ; Brazil History ; Aufsatzsammlung ; Aufsatzsammlung
    Abstract: This collection of sixteen essays examines the impact of Brazilian trends, institutions, culture, and religion on the world through accelerating processes of globalization.
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  • 17
    Online Resource
    Online Resource
    Lubbock, Texas : Texas Tech University Press
    ISBN: 9780896729339 , 0896729338
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Women, gender, and the West
    Series Statement: UPCC book collections on Project MUSE
    DDC: 305.4097209/033
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    Keywords: Geschichte 1750-1846 ; Grenzgebiet ; Frau ; Testament ; Soziale Situation ; Wirtschaftliche Lage ; Patriarchy Social aspects ; History ; Material culture History ; Wills History ; Women Social conditions ; Hispanic American women Social conditions ; Women History 19th century ; Women History 18th century ; SOCIAL SCIENCE / Women's Studies ; LAW / Wills ; HISTORY / Latin America / Mexico ; Mexiko ; Mexican American Border Region Economic conditions ; Mexican American Border Region Religious life and customs ; Mexican American Border Region Social conditions
    Abstract: "In 1815, in the Spanish settlement of San Antonio de Bexar, a dying widow named María Concepción de Estrada recorded her last will and testament. Estrada used her will to record her debts and credits, specify her property, leave her belongings to her children, make requests for her funeral arrangements, and secure her religious salvation. Wills like Estrada's reveal much about women's lives in the late Spanish and Mexican colonial communities of Santa Fe, El Paso, San Antonio, Saltillo, and San Esteban de Nueva Tlaxcala in present-day northern Mexico. Using last wills and testaments as main sources, Amy M. Porter explores the ways in which these documents reveal details about religion, family, economics, and material culture. In addition, the wills speak loudly to the difficulties of frontier life, in which widowhood and child mortality were commonplace. Most importantly, information in the wills helps to explain the workings of the patriarchal system of Spanish and Mexican borderland communities, showing that gender role divisions were fluid in some respects. Supplemented by censuses, inventories, court cases, and travelers' accounts, women's wills paint a more complete picture of life in the borderlands than the previously male-dominated historiography of the region"--...
    Abstract: ""Examines the religion, family, economics, and material culture of women's lives in the late Spanish and Mexican colonial communities in 1750-1846 through women's wills. The wills help to explain the workings of the patriarchal system in the Spanish and Mexican borderland communities"--...
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  • 18
    Online Resource
    Online Resource
    Madison, Wisconsin : The University of Wisconsin Press
    ISBN: 9780299303433 , 0299303438
    Language: English
    Pages: 1 Online-Ressource
    Edition: UPCC book collections on Project MUSE
    Series Statement: Folklore studies in a multicultural world
    Series Statement: Folklore studies in a multicultural world
    DDC: 909/.0491791082
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    Keywords: Geschichte 1900-2000 ; Ethnische Identität ; Ukrainer ; Ukrainians Folklore ; Ukrainians Ethnic identity ; Ukrainians Ethnic identity ; Ukrainian diaspora ; Ukraine
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  • 19
    Online Resource
    Online Resource
    Budapest : Central European University Press
    ISBN: 9789633861097
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: UPCC book collections on Project MUSE
    DDC: 305.8914/9704380903
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    Keywords: Geschichte 1400-1800 ; Roma ; Romanies Sources History ; Romanies Sources History ; Romanies History ; Romanies History ; Polen-Litauen ; Lithuania (Grand Duchy) Ethnic relations ; History ; Poland Ethnic relations ; History
    Abstract: "The book is devoted to the history of Roma-Gypsies on the territory of the Polish-Lithuanian Commonwealth in the 15th-18th centuries. The argument is based on a thorough analysis of a number of original and previously unpublished documents that are included in the second part of the book. It verifies some cliched views concerning the social status of Romani people in Eastern Europe, especially concerning their relationships with the state authorities. Through a careful interpretation and reinterpretation of documents pertaining to the Roma history, this work contributes towards re-evaluation of self-definition of Romani people in contemporary Europe. It also aims at providing material for Romani educational resources"--Provided by publisher.
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  • 20
    Online Resource
    Online Resource
    Bloomington : Indiana University Press
    ISBN: 9780253017017 , 0253017017
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Blacks in the diaspora
    Series Statement: UPCC book collections on Project MUSE
    DDC: 305.8952/16073
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    Keywords: Schwarze ; Sklaverei ; Herkunft ; Ethnische Identität ; Soziale Situation ; African diaspora History ; Power (Social sciences) History ; Africans Ethnic identity ; History ; Blacks Ethnic identity ; History ; Slaves Social conditions ; Akan (African people) Social conditions ; Amerika ; Togo Emigration and immigration ; History ; Côte d'Ivoire Emigration and immigration ; History ; Ghana Emigration and immigration ; History ; America Ethnic relations ; History
    Abstract: "Although they came from distinct polities and peoples who spoke different languages, slaves from the African Gold Coast were collectively identified by Europeans as 'Coromantee' or 'Mina.' Why these ethnic labels were embraced and how they were utilized by enslaved Africans to develop new group identities is the subject of Walter C. Rucker's absorbing study. Rucker examines the social and political factors that contributed to the creation of New World ethnic identities and assesses the ways displaced Gold Coast Africans used familiar ideas about power as a means of understanding, defining, and resisting oppression. He explains how performing Coromantee and Mina identity involved a common set of concerns and the creation of the ideological weapons necessary to resist the slavocracy. These weapons included obeah powders, charms, and potions; the evolution of 'peasant' consciousness and the ennoblement of common people; increasingly aggressive displays of masculinity; and the empowerment of women as leaders, spiritualists, and warriors, all of which marked sharp breaks or reformulations of patterns in their Gold Coast past"--Provided by publisher.
    URL: Volltext  (lizenzpflichtig)
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  • 21
    Online Resource
    Online Resource
    Philadelphia : University of Pennsylvania Press
    ISBN: 9780812291520 , 0812291522
    Language: English
    Pages: 1 Online-Ressource
    Edition: UPCC book collections on Project MUSE
    Series Statement: Politics and culture in modern America
    Series Statement: Politics and culture in modern America
    DDC: 305.896/073
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    Keywords: Moynihan, Daniel P. Political and social views ; Warenhaus ; Einkaufszentrum ; Civil rights movements History 20th century ; African American poor families Social conditions 20th century ; History ; African American poor families Government policy 20th century ; History ; USA ; United States Race relations 20th century ; History ; United States Economic conditions 20th century ; United States Social conditions 20th century
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  • 22
    Online Resource
    Online Resource
    Albany : State University of New York Press
    ISBN: 9781438455877
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: UPCC book collections on Project MUSE
    DDC: 305.892/4043
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    Keywords: Geschichte 1990-2015 ; Russischer Einwanderer ; Juden ; Soziale Situation ; Identität ; Immigrants Social conditions ; Jews Social conditions 21st century ; Jews Social conditions 20th century ; Jews, Russian Social conditions ; Deutschland ; Germany Ethnic relations ; Germany Emigration and immigration
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 23
    Online Resource
    Online Resource
    Chapel Hill : The University of North Carolina Press
    ISBN: 9781469623115 , 1469623110
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: UPCC book collections on Project MUSE
    DDC: 305.896/073076209041
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    Keywords: Schwarze ; Ethnische Beziehungen ; Rassismus ; African Americans Social life and customs 20th century ; Racism History 20th century ; Staat Mississippi ; Mississippi Social life and customs 20th century ; Mississippi Race relations 20th century ; History ; Mississippi Race relations 20th century ; History
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 24
    Online Resource
    Online Resource
    Athens : The University of Georgia Press
    ISBN: 9780820348032
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Early American places
    Series Statement: UPCC book collections on Project MUSE
    DDC: 306.3/62083097292
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    Keywords: Plantation life History ; Slavery History ; Families, Black History ; Children, Black History ; Child slaves Social conditions ; Child slaves History 19th century ; Child slaves History 18th century ; Jamaica Race relations ; Antislavery movements History ; Antislavery movements History ; Electronic book ; Electronic books
    Abstract: "This project examines childhood and slavery in Jamaica from 1750, when abolitionist sentiment began to take hold in England, to 1838, when slavery finally ended on the island. By focusing specifically on the changing nature of slave childhood in Jamaica, Vasconcellos examines how childhood and slavery influenced and changed each other throughout this period of study, with the abolitionist movement standing as the main catalyst for change. With each chapter focusing on a different aspect of the slave experience, this monograph explores a childhood that was defined by planter opinion and manipulation, but one that was increasingly affected by the complex processes of slavery, abolition, and eventually emancipation. In doing so, this study reveals a great deal about slave family and childhood from the inside, shining new light on the experiences of slave children and slave families in Jamaica"--Provided by publisher.
    URL: Volltext  (lizenzpflichtig)
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
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    Keywords: Science and Technology ; Bericht ; Big Data ; Weltwirtschaft ; Wohlstand
    Abstract: Today, the generation and use of huge volumes of data are redefining our “intelligence” capacity and our social and economic landscapes, spurring new industries, processes and products, and creating significant competitive advantages. In this sense, data-driven innovation (DDI) has become a key pillar of 21st-century growth, with the potential to significantly enhance productivity, resource efficiency, economic competitiveness, and social well-being. Greater access to and use of data create a wide array of impacts and policy challenges, ranging from privacy and consumer protection to open access issues and measurement concerns, across public and private health, legal and science domains. This report aims to improve the evidence base on the role of DDI for promoting growth and well-being, and provide policy guidance on how to maximise the benefits of DDI and mitigate the associated economic and societal risks.
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  • 26
    ISBN: 9781481300513 , 1481300512 , 9781481300537 (Sekundärausgabe) , 1481300539 (Sekundärausgabe)
    Language: English
    Edition: Online-Ausg. Online-Ressource UPCC book collections on Project MUSE ISBN 9781481300537
    Edition: ISBN 1481300539
    Edition: [Online-Ausg.]
    DDC: 306.81097309/034
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    Keywords: Geschichte 1800-1900 ; Eheschließung ; Rhetorik ; Identität ; USA
    Note: Online-Ausg.:
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  • 27
    Online Resource
    Online Resource
    Syracuse, New York : Syracuse University Press
    ISBN: 9780815653011 , 0815653018
    Language: English
    Pages: 1 Online-Ressource
    Edition: First edition.
    Series Statement: Middle East studies beyond dominant paradigms
    Series Statement: UPCC book collections on Project MUSE
    DDC: 303.4095692
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    Keywords: Hizballah (Lebanon) History ; Ḥizb Allāh ; Schiiten ; Sozialer Wandel ; Modernisierung ; Social change History ; Communism History ; Islam and politics History ; Shiites Social conditions ; Shiites Politics and government ; Libanon ; Lebanon Politics and government
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  • 28
    ISBN: 9780814789254 , 0814789250
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Nation of nations: immigrant history as American history
    Series Statement: UPCC book collections on Project MUSE
    DDC: 305.896/6073
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    Keywords: Geschichte 1963-2013 ; Westafrikaner ; Einwanderer ; Flüchtling ; Ethnische Identität ; Soziale Situation ; West Africans Ethnic identity ; West Africans Social conditions ; USA ; Africa, West Emigration and immigration ; United States Emigration and immigration
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  • 29
    Online Resource
    Online Resource
    Athens, Georgia : University of Georgia Press
    ISBN: 9780820339795 , 0820339792 , 9780820347134 , 0820347132 , 9780820347868 (Sekundärausgabe) , 0820347868 (Sekundärausgabe)
    Language: English
    Edition: Online-Ausg. Online-Ressource UPCC book collections on Project MUSE ISBN 9780820347868
    Edition: ISBN 0820347868
    Edition: [Online-Ausg.]
    DDC: 305.420973
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    Keywords: Geschichte 1965-1980 ; Feminismus ; Politik ; USA
    Note: Online-Ausg.:
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  • 30
    Online Resource
    Online Resource
    Detroit, MI : Wayne State University Press
    ISBN: 9780814338612 , 9780814338629 (Sekundärausgabe)
    Language: English
    Edition: Online-Ausg. Online-Ressource UPCC book collections on Project MUSE ISBN 9780814338629
    Edition: [Online-Ausg.]
    DDC: 305.8924073
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    Keywords: Geschichte ; Juden ; USA ; Aufsatzsammlung
    Note: Online-Ausg.:
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  • 31
    Online Resource
    Online Resource
    Seattle : University of Washington Press
    ISBN: 9780295993560 , 0295993561 , 9780295805368 (Sekundärausgabe) , 0295805366 (Sekundärausgabe)
    Language: English
    Edition: 2014 edition.
    Edition: Online-Ausg. Online-Ressource UPCC book collections on Project MUSE ISBN 9780295805368
    Edition: ISBN 0295805366
    Edition: [Online-Ausg.]
    DDC: 973/.0495
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    Keywords: Geschichte ; Asiaten ; Kultur ; USA
    Note: Originally published: c1994 , Online-Ausg.:
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  • 32
    Online Resource
    Online Resource
    Chapel Hill : The University of North Carolina Press
    ISBN: 9781469610818 , 9781469614441 (Sekundärausgabe) , 1469614448 (Sekundärausgabe)
    Language: English
    Edition: Online-Ausg. Online-Ressource UPCC book collections on Project MUSE ISBN 9781469614441
    Edition: ISBN 1469614448
    Edition: [Online-Ausg.]
    Series Statement: Gender and American culture
    DDC: 305.42097309/04
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    Keywords: Geschichte 1940-1980 ; Gleichberechtigung ; Gleichstellung ; Feminismus ; Technokratie ; Sicherheitspolitik ; USA
    Abstract: "This compelling history traces contemporary feminist interest in science to the World War II and early Cold War years. During a period when anxiety about America's supply of scientific personnel ran high and when open support for women's rights generated suspicion, feminist reformers routinely invoked national security rhetoric and scientific "manpower" concerns in their efforts to advance women's education and employment. Puaca brings to light the untold story of an important but largely overlooked strand of feminist activism. This book reveals much about the history of American feminism, the politics of national security, and the complicated relationship between the two"--...
    Abstract: "This compelling history of what Laura Micheletti Puaca terms "technocratic feminism" traces contemporary feminist interest in science to the World War II and early Cold War years. During a period when anxiety about America's supply of scientific personnel ran high and when open support for women's rights generated suspicion, feminist reformers routinely invoked national security rhetoric and scientific "manpower" concerns in their efforts to advance women's education and employment. Despite the limitations of this strategy, it laid the groundwork for later feminist reforms in both science and society. The past and present manifestations of technocratic feminism also offer new evidence of what has become increasingly recognized as a "long women's rights movement." Drawing on an impressive array of archival collections and primary sources, Puaca brings to light the untold story of an important but largely overlooked strand of feminist activism. This book reveals much about the history of American feminism, the politics of national security, and the complicated relationship between the two. "--...
    Note: Online-Ausg.:
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  • 33
    Online Resource
    Online Resource
    Ann Arbor : University of Michigan Press
    ISBN: 9780472120024 , 0472120026
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Social history, popular culture, and politics in germany
    Series Statement: UPCC book collections on Project MUSE
    DDC: 302.23/45
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    Keywords: Deutscher Fernsehfunk History ; Geschichte 1949-1961 ; Fernsehen ; Sozialismus ; Ost-West-Konflikt ; Darstellung ; Socialism and society ; Television broadcasting History ; Television Social aspects ; Television and politics ; PERFORMING ARTS / Television / History & Criticism ; SOCIAL SCIENCE / Media Studies ; HISTORY / Europe / Germany ; Deutschland
    Abstract: "Envisioning Socialism examines television and the power it exercised to define the East Germans' view of socialism during the first decades of the German Democratic Republic. In the first book in English to examine this topic, Heather L. Gumbert traces how television became a medium prized for its communicative and entertainment value. She explores the difficulties GDR authorities had defining and executing a clear vision of the society they hoped to establish, and she explains how television helped to stabilize GDR society in a way that ultimately worked against the utopian vision the authorities thought they were cultivating. Gumbert challenges those who would dismiss East German television as a tool of repression that couldn't compete with the West or capture the imagination of East Germans. Instead, she shows how, by the early 1960s, television was a model of the kind of socialist realist art that could appeal to authorities and audiences. Ultimately, this socialist vision was overcome by the challenges that the international market in media products and technologies posed to nation-building in the postwar period. A history of ideas and perceptions examining both real and mediated historical conditions, Envisioning Socialism considers television as a technology, an institution, and a medium of social relations and cultural knowledge. The book will be welcomed in undergraduate and graduate courses in German and media history, the history of postwar Socialism, and the history of science and technologies"--...
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  • 34
    ISBN: 0824839196 , 9780824839192
    Language: English
    Pages: Online Ressource (pages cm)
    Edition: Online-Ausg. Online-Ausg
    Parallel Title: Print version Gender and Law in the Japanese Imperium
    DDC: 305.420952
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    Keywords: Women's rights Case studies ; Congresses ; Domestic relations Case studies ; Congresses ; Sex and law Case studies ; Congresses ; Prostitution Case studies Law and legislation ; Congresses ; Women Case studies Legal status, laws, etc ; Congresses ; Women''s rights -- Japan -- Case studies ; Domestic relations -- Japan -- Case studies ; Prostitution -- Law and legislation -- Japan -- Case studies ; Sex and law -- Japan -- Case studies ; Women -- Legal status, laws, etc. -- Japan -- Case studies ; Electronic books
    Abstract: Front Cover -- Contents -- Acknowledgments -- Note on East Asian Names and Terms -- Introduction -- Part I. Prostitution, Law, and Human Rights -- Chapter 1. The Maria Luz Incident: Personal Rights and International Justice for Chinese Coolies and Japanese Prostitutes -- Chapter 2. Disputing Rights: The Debate over Anti-Prostitution Legislation in 1950s Japan -- Part II. Crime, Punishment, and Gender -- Chapter 3. Gender in the Arena of the Courts: The Prosecution of Abortion and Infanticide in Early Meiji Japan -- Chapter 4. Adultery and Gender Equality in Modern Japan, 1868-1948 -- Chapter 5. Of Pity and Poison: Imprisoning Women in Modern Japan -- Chapter 6. Burning Down the House: Gender and Jury in a Tokyo Courtroom, 1928 -- Part III. Colonial Law and the Problem of the Family -- Chapter 7. Sim-pua under the Colonial Gaze: Gender, "Old Customs," and the Law in Taiwan under Japanese Imperialism -- Chapter 8. Japanese Colonialism, Gender, and Household Registration: Legal Reconstruction of Boundaries -- Chapter 9. A New Perspective on the "Name-Changing Policy" in Korea -- Bibliography -- Contributors -- Index.
    Description / Table of Contents: The Maria Luz incident and international justicefor Chinese coolies and Japanese prostitutes / Douglas Howland -- Disputing rights: the debate over anti-prostitution legislation in 1950s Japan / Sally A. Hastings -- Gender in the arena of the courts: the prosecution of abortion and infanticide in early Meiji Japan / Susan L. Burns -- Adultery and gender equality in modern Japan: 1868-1948 / Harald Fuess -- Of pity and poison: imprisoning women in modern Japan / Daniel Botsman -- Burning down the house: gender and jury in a Tokyo courtroom, 1928 / Darryl Flaherty -- Sim-pua under the colonial gaze: gender, "old customs," and the law in Taiwan under Japanese imperialism / Chao-ju Chen -- Japanese colonialism, gender, and household registration: legal construction of boundaries / Barbara J. Brooks -- An attempt to integrate the Korean family with the Japanese: a new perspective on the "name-changing policy" in Korea / Motokazu Matsutani.
    Note: Most of the papers in this volume are from a conference held in May 2006 at the University of Chicago , Includes bibliographical references and index , Description based on print version record , Online-Ausg.
    URL: Volltext  (lizenzpflichtig)
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  • 35
    ISBN: 0815633726 , 0815653018 , 0815653018 , 9780815653011 , 9780815653011
    Language: English
    Pages: 1 Online-Ressource (xxxvi, 350 S.)
    Edition: 1st ed
    Series Statement: Middle East studies beyond dominant paradigms
    Series Statement: UPCC book collections on Project MUSE.
    Parallel Title: Erscheint auch als
    DDC: 303.4095692
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    Keywords: Hizballah (Lebanon) History ; Ḥizb Allāh ; Geschichte 1900- ; SOCIAL SCIENCE / General ; Geschichte ; Kommunismus ; Politik ; Social change History ; Communism History ; Islam and politics History ; Shiites Social conditions ; Shiites Politics and government ; Politik ; Modernisierung ; Schiiten ; Sozialer Wandel ; Libanon ; Ḥizb Allāh ; Libanon ; Schiiten ; Sozialer Wandel ; Modernisierung ; Politik ; Geschichte 1900-
    Note: Includes bibliographical references and index , Prologue -- The Shiʻites and Grand Liban -- Education, modernism, and anticolonial struggle -- Communists in the Ulama's homes : economic shifts, religious culture, and the state -- The "Shiʼite communist," the clerical movement, and the Islamists in Iraq -- Shiʻite discontent : Sayyid Musa al-Sadr and the Left -- Political Islam and the formation of Hizbullah -- The Islamists and civil society -- The Islamists : modernity and predicament of the nation-state -- Conclusion
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
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    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
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    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
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  • 38
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
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    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
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    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
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    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
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  • 41
    Online Resource
    Online Resource
    Budapest [u.a.] : Central European University Press
    ISBN: 9786155225192 , 9786155225475 (Sekundärausgabe)
    Language: English
    Edition: Online-Ausg. Online-Ressource UPCC book collections on Project MUSE ISBN 9786155225475
    Edition: [Online-Ausg.]
    DDC: 303.48/2478047
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    Keywords: Lukašėnka, Aljaksandr R. ; Energiepolitik ; Außenpolitik ; Belarus ; Russland
    Note: Online-Ausg.:
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  • 42
    ISBN: 0814721346 , 0814721354 , 0814721362 , 0814785298 , 9780814721346 , 9780814721353 , 9780814721360 , 9780814785294
    Language: English
    Pages: xxii, 185 Seiten , 21 cm
    Edition: second edition
    Series Statement: Critical America
    DDC: 342.7308/73
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    Keywords: Rassendiskriminierung ; Rassentheorie ; Rassismus ; Ethnische Beziehungen ; USA ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung
    Note: Literaturangaben
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  • 43
    Online Resource
    Online Resource
    Pittsburgh, Pa. : University of Pittsburgh Press
    ISBN: 0822962063 , 0822978091 , 9780822978091
    Language: English
    Pages: 1 Online-Ressource (xi, 236 p.)
    Series Statement: Central Eurasia in context
    Parallel Title: Erscheint auch als
    DDC: 306.095843/09041
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    Keywords: Geschichte 1920-1940 ; POLITICAL SCIENCE / Public Policy / Cultural Policy ; SOCIAL SCIENCE / Anthropology / Cultural ; SOCIAL SCIENCE / Popular Culture ; HISTORY / General ; Geschichte ; Minderheit ; Politik ; Politics and culture History ; Popular culture History ; Kyrgyz Cultural assimilation ; History ; Minorities Government policy ; History ; Kulturverein ; Kulturelle Identität ; Sowjetunion ; Kirgisien ; Kirgisien ; Kulturverein ; Kulturelle Identität ; Geschichte 1920-1940
    Note: "Speaking Soviet with an Accent presents the first English-language study of Soviet culture clubs in Kyrgyzstan. These clubs profoundly influenced the future of Kyrgyz cultural identity and fostered the work of many artists, such as famed novelist Chingiz Aitmatov. Based on extensive oral history and archival research, Ali Igmen follows the rise of culture clubs beginning in the 1920s, when they were established to inculcate Soviet ideology and create a sedentary lifestyle among the historically nomadic Kyrgyz people. These "Red clubs" are fondly remembered by locals as one of the few places where lively activities and socialization with other members of their ail (village or tribal unit) could be found. Through lectures, readings, books, plays, concerts, operas, visual arts, and cultural Olympiads, locals were exposed to Soviet notions of modernization. But these programs also encouraged the creation of a newfound "Kyrgyzness" that preserved aspects of local traditions and celebrated the achievements of Kyrgyz citizens in the building of a new state. These ideals proved appealing to many Kyrgyz, who, for centuries, had seen riches and power in the hands of a few tribal chieftains and Russian imperialists. This book offers new insights into the formation of modern cultural identity in Central Asia. Here, like their imperial predecessors, the Soviets sought to extend their physical borders and political influence. But Igmen also reveals the remarkable agency of the Kyrgyz people, who employed available resources to meld their own heritage with Soviet and Russian ideologies and form artistic expressions that continue to influence Kyrgyzstan today."--Project Muse , Includes bibliographical references and index , Introduction: crafting Kyrgyzness -- Being "Asiatic" subjects of the empire -- The making of Soviet culture in Kyrgyzstan during the 1920s and 1930s -- The emergence of the Soviet houses of culture in Kyrgyzstan -- Celebrations in Soviet Kyrgyzstan during the 1930s -- Soviet theater in Kyrgyzstan in the 1930s -- Self-fashioning Kyrgyzness among women -- Conclusion: speaking Soviet the Kyrgyz way
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  • 44
    Online Resource
    Online Resource
    New York : New York University Press
    ISBN: 0814721362 , 0814785298 , 9780814721360 , 9780814785294
    Language: English
    Pages: 1 Online-Ressource (xxii, 185 p.)
    Edition: 2nd ed
    Series Statement: Critical America
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    DDC: 342.7308/73
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    Keywords: LAW / Constitutional ; LAW / Public ; Critical legal studies ; Race discrimination / Law and legislation ; Race relations / Philosophy ; Philosophie ; Recht ; Race discrimination Law and legislation ; Critical legal studies ; Rassismus ; Rassentheorie ; Ethnische Beziehungen ; Rassendiskriminierung ; USA ; USA ; Einführung ; Aufsatzsammlung ; USA ; Rassendiskriminierung ; Rassentheorie ; Rassismus ; Ethnische Beziehungen
    Note: Includes bibliographical references and index , Introduction -- Hallmark critical race theory themes -- Legal storytelling and narrative analysis -- Looking inward -- Power and the shape of knowledge -- Critiques and responses to criticism -- Critical race theory today -- Conclusion.
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  • 45
    Book
    Book
    New York, NY [u.a.] : New York Univ. Press
    ISBN: 9780814721360 , 9780814785294
    Language: English
    Pages: XXII, 185 S.
    Edition: 2. ed.
    Edition: Reproduction. s.l.
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Race discrimination Law and legislation ; Critical legal studies ; Rassismus ; Ethnische Beziehungen ; Rassentheorie ; United States Race relations ; Philosophy ; Aufsatzsammlung ; Rassentheorie ; Rassismus ; Ethnische Beziehungen
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264179288
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    RVK:
    Keywords: Regulierung ; Griechenland ; Governance ; Greece ; Griechenland ; Wirtschaftspolitik ; Regulierung
    Abstract: This review of regulation in Greece maps and analyses the core issues which together make up effective regulatory management, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include improving regulatory management, institutional capacities for effective regulation, transparency and processes for effective public consultation and communication, processes for the development of new regulations and for the management of the regulatory stock, compliance rates, enforcement policy. appeal processes, the interface between different levels of government and interface between national processes and those of the EU.
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  • 47
    Book
    Book
    New York [u.a.] : New York Univ. Press
    ISBN: 9780814721353 , 9780814721346
    Language: English
    Pages: XXII, 185 S. , 21 cm
    Edition: 2. ed.
    Series Statement: Critical America
    DDC: 342.7308/73
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Race discrimination Law and legislation ; Critical legal studies ; United States Race relations ; Philosophy ; USA ; Rassendiskriminierung
    Description / Table of Contents: Includes bibliographical references, glossary and index
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  • 48
    Online Resource
    Online Resource
    Honolulu : University of Hawaiʻi Press
    ISBN: 082486106X , 9780824861063
    Language: English
    Pages: 1 Online-Ressource (xii, 239 p.)
    Series Statement: Southeast Asia--politics, meaning, memory
    Series Statement: UPCC book collections on Project MUSE.
    Parallel Title: Erscheint auch als
    DDC: 305.48/895800904
    RVK:
    RVK:
    Keywords: 1900 - 1999 ; Geschichte 1900-2000 ; Sex role ; Women ; Women / Social conditions ; SOCIAL SCIENCE / Discrimination & Race Relations ; SOCIAL SCIENCE / Minority Studies ; HISTORY / Asia / Southeast Asia ; Frau ; Geschichte ; Sex role ; Women History 20th century ; Women Social conditions 20th century ; Asien ; Südostasien
    Note: Includes bibliographical references (p. [205]-228) and index , The colonial setting -- Women on the rise -- Between patriotism and feminism -- Modern woman as consumer -- Mixing religion and race -- The self-indulgent khit hsan thu
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  • 49
    ISBN: 9264097104 , 9789264097094 , 9789264097100
    Language: English
    Pages: Online-Ressource (103 p)
    Edition: Online-Ausg. 2011 Electronic reproduction; Available via World Wide Web
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    RVK:
    Keywords: Taxation International cooperation ; Taxation ; Taxation Law and legislation ; Dänemark ; Finanzverwaltung ; Steuersystem ; Internationale Kooperation
    Note: "January 2011 (reflecting the legal and regulatory framework as at August 2010) , Electronic reproduction; Available via World Wide Web
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264107052
    Language: English
    Pages: Online-Ressource (315 S.)
    Parallel Title: Print version The Call for Innovative and Open Government : An Overview of Country Initiatives
    DDC: 350.001
    RVK:
    Keywords: Electronic books
    Abstract: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation, a more effective and performance-oriented public service, promotion of open and transparent government, and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation. The book also includes detailed profiles of countries´ open and innovative government initiatives, covering Australia, Austria, Belgium, Brazil, Canada, Chile, Denmark, Estonia, Finland, France, Germany, Greece, Iceland, Ireland, Israel, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Russian Federation, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, Ukraine and the United Kingdom.
    Description / Table of Contents: Foreword; Acknowledgements; Table of contents; Overview of countries' open government initiatives; Vers une administration innovante et ouverte : un aperçu des initiatives des pays; Country profiles; Annex A. Questionnaire;
    Note: Gesehen am 19.08.2011
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264120808
    Language: English
    Pages: Online-Ressource (165 p)
    Edition: Online-Ausg. 2012 Electronic reproduction; Available via World Wide Web
    Series Statement: OECD Tax Policy Studies 21
    DDC: 331.11
    RVK:
    Keywords: Manpower policy ; Fiscal policy ; Labor supply Effect of taxation on ; Steuerpolitik ; Einkommensteuer ; Beschäftigung ; Niedriglohn ; Älterer Arbeitnehmer ; Hochqualifizierter Beruf
    Note: "This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso , "Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda"--T.p. verso , "This report was prepared by Alastair Thomas of the OECD Secretariat"--Foreword , Includes bibliographical references (p. 148-153) , ISSN for online series: 1990-0538 , OECD code: 23 2011 48 1 P , Electronic reproduction; Available via World Wide Web
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  • 52
    ISBN: 9789264114661
    Language: English
    Pages: Online-Ressource (102 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Suisse 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Taxation ; Switzerland ; Schweiz ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 53
    ISBN: 9789264117709
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 54
    ISBN: 9789264097254
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 55
    ISBN: 9789264097155
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 56
    ISBN: 9789264108868
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 57
    ISBN: 9789264115026
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Taxation ; Italy ; Italien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 58
    ISBN: 9789264114708
    Language: English
    Pages: Online-Ressource (98 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; France 2011 ; Combiné ; Phase 1 Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Taxation ; France ; Frankreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 59
    ISBN: 9789264117655
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 60
    ISBN: 9789264115026
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
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  • 61
    ISBN: 9789264114708
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : France 2011 : Combiné : Phase 1 + Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
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  • 62
    ISBN: 9789264118164
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Großbritannien ; Finanzverwaltung ; Steuerrecht
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  • 63
    ISBN: 9789264117617
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
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  • 64
    ISBN: 9789264117983
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
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  • 65
    ISBN: 9789264117723
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Österreich ; Finanzverwaltung ; Steuerrecht
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  • 66
    ISBN: 9789264118164
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Taxation ; United Kingdom ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 67
    ISBN: 9789264117983
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency
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  • 68
    ISBN: 9789264117884
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Luxembourg 2011 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 69
    ISBN: 9789264114661
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Suisse 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Schweiz ; Finanzverwaltung ; Steuerrecht
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  • 70
    ISBN: 9789264117655
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
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  • 71
    ISBN: 9789264117860
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
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  • 72
    ISBN: 9789264117709
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
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  • 73
    ISBN: 9789264118119
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
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  • 74
    ISBN: 9789264117884
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Luxembourg 2011 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Luxemburg ; Finanzverwaltung ; Steuersystem
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  • 75
    ISBN: 9789264096851
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 76
    ISBN: 9789264096905
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 77
    ISBN: 9789264096936
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 78
    ISBN: 9789264117617
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 79
    ISBN: 9789264117723
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Taxation ; Austria ; Österreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 80
    ISBN: 9789264117860
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 81
    ISBN: 9789264118119
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 82
    ISBN: 9789264108738
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 83
    ISBN: 9789264108295
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 84
    ISBN: 9789264110489
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 85
    ISBN: 9789264119208
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Corporate governance of listed companies in China
    DDC: 338.60951
    RVK:
    Keywords: Corporate Governance ; Aktiengesellschaft ; Aufsichtsrat ; China ; Governance ; Industry and Services ; China, People’s Republic ; China ; Corporate Governance
    Abstract: This report looks at the institutional framework of corporate governance in China through the prism of the OECD Principles of Corporate Governance and is a product of the ongoing OECD-China Policy Dialogue on Corporate Governance. By assessing a broad range of laws, regulations and codes, it provides a valuable reference for understanding how much has been achieved in Chinese corporate governance and the main ambitions of future reform efforts. The report shows that corporate governance has improved significantly since the Chinese stock market was created in 1990, with important achievements in establishing and developing the legal and regulatory framework. The OECD-China Self-Assessment represents a thorough review of all laws, regulations and codes that relate to every principle recommended by the OECD Principles of Corporate Governance. It documents the advances in the Chinese Corporate Governance framework. Building on this report, bilateral co-operation between China and the OECD will continue to enhance the understanding of China’s corporate governance system and how it impacts on company and investor behaviour.
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  • 86
    ISBN: 9789264108752
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264088008 , 9789264088009
    Language: English
    Pages: Online-Ressource (219 p)
    Edition: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Parallel Title: Print version Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions
    DDC: 352.44
    RVK:
    Keywords: Taxation ; Taxation Law and legislation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews.  It provides contextual background information on the Global Forum and the peer review process.  It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process.  Assessors should be familiar with the information and documents contained in this handbook as it wi
    Description / Table of Contents: About the Global Forum; About this Handbook; The Peer Review Process; Key Documents of the Global Forum for Peer Reviews; Terms of Reference; Methodology; Assessment Criteria; Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary; The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary; Enabling Effective Exchange of Information: Availability and Reliability - StandardThe Joint Ad Hoc Group on Accounts(JAHGA) Report; The 2006 OECD Manual on Information Exchange - Module on General and Legal Aspects of Exchange of Information
    Description / Table of Contents: The 2006 OECD Manual on Information Exchange - Module 1 on Exchange of Information on RequestThe OECD's Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes;
    Note: "Global Forum on Transparency and Exchange of Information for Tax Purposes , Also available in French: Mise en oeuvre des standards de transparence fiscale : manuel pour les évaluateurs et les juridictions , Includes bibliographical references , Electronic reproduction; Available via World Wide Web
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  • 88
    Online Resource
    Online Resource
    Albany : State University of New York Press
    ISBN: 9781438433561 , 1438433565 , 1438433557
    Language: English
    Pages: 1 Online-Ressource (294 p.)
    Edition: 2nd ed
    Series Statement: UPCC book collections on Project MUSE.
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    DDC: 306.3/6095951
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: POLITICAL SCIENCE / Public Policy / Cultural Policy ; SOCIAL SCIENCE / Anthropology / Cultural ; SOCIAL SCIENCE / Popular Culture ; Economic anthropology ; Peasants ; Rural conditions ; Social change ; Women electronic industry workers ; Working class ; Economic anthropology ; Women electronic industry workers ; Working class ; Social change Case studies ; Peasants ; Soziale Situation ; Arbeiterin ; Industrialisierung ; Selangor ; Malaysia ; Fallstudiensammlung ; Malaysia ; Arbeiterin ; Soziale Situation ; Selangor ; Industrialisierung
    Note: OldControl:muse9781438433561. - Multi-User , Made available online by Project Muse , Includes bibliographical references and index
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264076907
    Language: English
    Pages: Online-Ressource (242 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les dépenses fiscales dans les pays de l'OCDE
    Parallel Title: Druckausg. OECD Tax expenditures in OECD countries
    RVK:
    RVK:
    Keywords: Steuervergünstigung ; OECD-Staaten ; Tax expenditures OECD countries ; Governance ; Taxation ; OECD ; Mitgliedsstaaten ; Steuervergünstigung ; Steuerbefreiung ; Steuerpolitik ; Effizienz
    Abstract: In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.
    Note: Franz. Ausg. u.d.T.: Les dépenses fiscales dans les pays de l'OCDE
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  • 90
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 91
    ISBN: 9789264095625
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 92
    ISBN: 9789264095458
    Language: English
    Pages: Online-Ressource (74 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Taxation ; Bermuda ; OECD ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 93
    Language: English
    Edition: 2010
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
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  • 94
    ISBN: 9789264095472
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 95
    ISBN: 9789264095564
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 96
    ISBN: 9789264085886
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa; Deutschland 2010
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa: Deutschland 2010
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Regulierung ; Deutschland ; Governance ; Germany ; Deutschland ; Regulierung
    Abstract: This report maps and analyses the core issues which together make up effective regulatory management for Germany, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include: strategy and policies for improving regulatory management; institutional capacities for effective regulation and the broader policy making context; transparency and processes for effective public consultation and communication; processes for the development of new regulations, including impact assessment and for the management of the regulatory stock, including administrative burdens; compliance rates, enforcement policy and appeal processes; and the multilevel dimension: interface between different levels of government and interface between national processes and those of the EU. This book is part of a project examining better regulation, being carried out in partnership with the European Commission.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264088016
    Language: English
    Pages: Online-Ressource (224 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Mise en œuvre des standards de transparence fiscale ; Manuel pour les évaluateurs et les juridictions
    Parallel Title: Erscheint auch als Implementing the tax transparency standards
    RVK:
    Keywords: Taxation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.
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  • 98
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264024748
    Language: English
    Pages: Online-Ressource (147 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.18
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation of SMEs
    RVK:
    RVK:
    Keywords: KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Steuerrecht ; Klein- und Mittelbetrieb ; OECD
    Abstract: This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264039797 , 9789264039803
    Language: English
    Pages: Online-Ressource (141 p)
    Edition: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Parallel Title: Druckausg. Specialised anti-corruption institutions
    DDC: 364.1323
    RVK:
    Keywords: Corruption Government policy ; Evaluation ; Political corruption Prevention ; Public administration Corrupt practices ; Prevention ; Political corruption Government policy ; Evaluation ; Corruption Prevention ; Osteuropa ; Zentralasien ; Korruption ; Bekämpfung ; Einrichtung
    Note: Includes bibliographical references , Electronic reproduction; Available via World Wide Web
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  • 100
    Online Resource
    Online Resource
    Paris : OECD
    ISBN: 9264027408 , 9789264027411 , 9789264027404
    Language: English
    Pages: Online-Ressource (95 S.)
    Edition: Online-Ausg. 2011 Electronic reproduction; Available via World Wide Web
    Series Statement: OECD Glossaries
    Parallel Title: Druckausg. Corruption
    RVK:
    Keywords: Bribery ; International cooperation ; Criminal law ; Corruption ; Korruption ; Bekämpfung ; Internationales Strafrecht
    Abstract: This Glossary explains the key elements required to classify corruption as a criminal act, according to three major international conventions: (1) the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions; (2) the Council of Europe's Criminal Law Convention on Corruption; and (3) the United Nation's Convention against Corruption.The Glossary examines and elaborates on the requirements of the conventions and explains how they can be effectively introduced into the national legislation. The Glossary is also a practical tool for monitoring country compliance with the international anti-corruption conventions, as well as raising awareness of these conventions.
    Abstract: This glossary explains the key elements required to classify corruption as a criminal act, according to three major international conventions: (1) the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions; (2) the Council of Europe's Criminal Law Convention on Corruption; and (3) the United Nation's Convention against Corruption. The glossary examines and elaborates on the requirements of the conventions and explains how they can be effectively introduced into the national legislation. The glossary is also a practical tool for monitoring country compliance with the international anti-corruption conventions, as well as raising awareness of these conventions.--Publisher's description
    Description / Table of Contents: Overview of the conventions -- Definition of corruption -- Elements of the bribery offences -- Sanctions -- Defences and immunity -- Statute of limitation -- Responsibility of legal persons -- Special investigative techniques and bank secrecy -- Extradition, mutual legal assistance and asset recovery -- Other corruption-related offences -- Checklist for monitoring compliance.
    Note: Includes bibliographical references , OECD-code: 28 2008 02 1 P , Parallel als Buch-Ausg. erschienen , Electronic reproduction; Available via World Wide Web
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