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  • 1
    ISBN: 9789264169463
    Language: English
    Pages: Online-Ressource (106 p.)
    Parallel Title: Erscheint auch als Dealing effectively with the challenges of transfer pricing
    Keywords: Verrechnungspreis ; OECD-Staaten ; Welt ; Taxation ; Industry and Services ; OECD ; Verrechnungspreis
    Abstract: This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible.
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 2, p. 65-69
    ISSN: 1609-7378
    Language: English
    Pages: 5 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 2, p. 65-69
    Keywords: Nuclear Energy ; France ; South Africa ; United Kingdom ; United States
    Abstract: France Judgement of the European Court of Human Rights on the Right to a Fair Trial, in the Litigation Collectif Stop MELOX and MOX versus France (2007) Decision of the Council of State Quashing a Decree Concerning a Nuclear Installation in Brennilis, for the Want of Public Information and Consultation (2007) South Africa Judgement of the Cape High Court in the Case of McDonald and Others versus Minister of Minerals and Energy and Others (2007) United Kingdom Decision of the Wick Sheriff Court Fining UKAEA for Plutonium Exposure (2007) United States Judgement of the US Court of Appeals on Environmental Analysis of the Effects of Terrorism (2006) Vacatur of US Court of Federal Claims Decision Regarding Price-Anderson Compensation of Costs in a Private Tort Claim (2007)
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 65-74
    ISSN: 1609-7378
    Language: English
    Pages: 10 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 65-74
    Keywords: Nuclear Energy ; Canada ; European Union ; France ; Slovak Republic ; United States
    Abstract: Canada Judicial review of Darlington new nuclear power plant projectAppeal decision upholding criminal convictions related to attempt to export nuclear-related dual-use items to Iran: Her Majesty the Queen v. Yadegari European Commission Greenland cases France Chernobyl accident – decision of dismissal of the Court of Appeal of Paris Slovak Republic Aarhus Convention compliance update United States Judgement of a US court of appeals upholding the NRC’s dismissal of challenges to the renewal of the operating licence for Oyster Creek Nuclear Generating Station
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 75-97
    ISSN: 1609-7378
    Language: English
    Pages: 23 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 75-97
    Keywords: Nuclear Energy ; Bulgaria ; Czech Republic ; France ; Germany ; India ; Ireland ; Korea, Republic of ; Lithuania ; Poland ; Romania ; Russian Federation ; Slovenia ; Spain ; Sweden ; Turkey ; United States
    Abstract: Bulgaria General legislation Czech Republic General legislation France General legislation Regulatory infrastructure and activity Germany General legislation India Liability and compensation Organisation and structure Ireland Radiation protection General legislation Korea (Republic of) Organisation and structure Lithuania Regulatory infrastructure and activity Radioactive waste management Radiation protection International co-operation Nuclear safety Poland General legislation Romania Environmental protection Russian Federation Radioactive waste management Slovenia Nuclear safety Spain Liability and compensation Nuclear security Sweden Nuclear safety Turkey Radiation protection Regulatory infrastructure and activity Nuclear safety Liability and compensation United States General legislation
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 2, p. 71-91
    ISSN: 1609-7378
    Language: English
    Pages: 21 p
    Parallel Title: Parallelausg. Travaux Législatifs et Réglementaires Nationaux : (French version)
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 2, p. 71-91
    Keywords: Nuclear Energy ; Brazil ; China, People’s Republic ; France ; Italy ; Japan ; Lithuania ; Luxembourg ; Romania ; Russian Federation ; Slovak Republic ; Slovenia ; Spain ; Sweden ; Turkey ; United States
    Abstract: Brazil Resolution of the National Council on Energy Policy on the Resumption of Construction of a Thermonuclear Plant (2007) France Decree on Technical Enquiries in the Event of Incidents or Accidents Relating to Nuclear Activities (2007) Order on the Organisation of the General Directorate of Enterprises (GDE) within the Ministry of Industry (2007) Decree on the Listing of Basic Nuclear Installations (2007) Decree on Basic Nuclear Installations and Verifying the Nuclear Safety of Radioactive Materials Transport (2007) Italy Decree Implementing the Council Directive 2003/122/Euratom on the Control of High-activity Sealed Radioactive Sources and Orphan Sources (2007) Amendment to the Environmental Law Decree (2007) Japan Amendment to the Law on Final Disposal of High-level Radioactive Waste (2007) Lithuania Law on the Nuclear Power Plant (2007) Luxembourg Grand-ducal Regulations on the Protection of the Public Against the Risks Resulting from Ionising Radiation (2006) Law on Approving the Agreement Between Luxembourg and Belgium Relating to Information Exchange in the Event of an Incident or Accident (2006) People’s Republic of China Regulations on the Management and Monitoring of Nuclear Safety Equipment for Civilian Use (2007) Official Reply of the State Council to Questions on the Liabilities of Compensation for Damages Resulting from Nuclear Accidents (2007) Romania Government Decision on the Monitoring of the Health of Personnel (2007) Order on Physical Protection of Nuclear Materials During Transport (2007) Order on Preventive Protection of Nuclear Installations (2007)Order on the Verification of the Physical Protection System of Nuclear Installations (2007) Ordinance on the Safe Management of Radioactive Waste (2007) Government Decision Regarding Financial Resources Necessary for the Safe Management of Radioactive Waste (2007) Amendment of the Law on Civil Liability for Nuclear Damage (2007) Russian Federation Reform of the Russian Nuclear Power Industry (2007) Slovak Republic Atomic Act Amendment on Alternative Financing of the Nuclear Regulatory Body (2007) Slovenia Decree on the Control of Radioactive Contamination in the Shipment of Scrap Metal (2007) Spain Amendment to the Nuclear Energy Act (2007) Sweden Decision on the Merger of Regulatory Authorities (2007) Turkey Law Concerning the Construction and Operation of Nuclear Power Plants and the Sale of Energy Generated from Those Plants (2007) United States Final Rule Amending Regulations Applicable to the Licensing of New Nuclear Power Plants (2007) Final Rule Implementing a National Source Tracking System (2006) Final Rule on Design Basis Threat (2007)
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  • 6
    ISBN: 9789264097230
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mauritius ; Taxation ; Mauritius ; Mauritius ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 7
    ISBN: 9789264108271
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Aruba ; Taxation ; Aruba ; Internationales Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 8
    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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  • 9
    ISBN: 9789264114029
    Language: English
    Pages: Online-Ressource (66 p.) , ill.
    Series Statement: OECD Reviews of Vocational Education and Training
    Keywords: Education ; United States
    Abstract: Learning for Jobs is an OECD study of vocational education and training (VET) designed to help countries make their VET systems more responsive to labour market needs. In Texas, secondary level career and technical education (CTE) is provided within a comprehensive high school framework. Texas has encouraged a wide variety of innovative learning initiatives, established good articulation between high school CTE and postsecondary programs and benefits from a strong network of community colleges and universities. At the same time the state faces some challenges in ensuring minimum quality standards in CTE, in providing sufficient good quality career advice, and providing an adequate range of workplace learning opportunities. The OECD review assesses the main challenges faced by the CTE system and presents an interconnected package of policy recommendations. For each recommendation, the report describes the challenge, the recommendation itself, supporting arguments, and issues of implementation.
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  • 10
    ISBN: 9789264114012
    Language: English
    Pages: Online-Ressource (68 p.) , ill.
    Series Statement: OECD Reviews of Vocational Education and Training
    Keywords: Education ; United States
    Abstract: Learning for Jobs is an OECD study of vocational education and training (VET) designed to help countries make their VET systems more responsive to labour market needs. South Carolina offers career and technology education (CATE) programs in high schools and career and technology centers, with relatively good status and linked to expectations of strong general skills. A reform agenda reflected in the ‘Education and Economic Development Act’ includes the development of high quality career guidance. There is also a strong technical college system. Wider challenges include an underlying problem of resources for schools, the need to further develop workplace learning, and the lack of basic skills both among school-leavers and adults. The OECD review assesses the main challenges faced by the CATE system and presents an interconnected package of policy recommendations. For each recommendation, the report describes the challenge, the recommendation itself, supporting arguments, and issues of implementation.
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  • 11
    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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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264119581
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Strong Performers and Successful Reformers in Education
    Parallel Title: Erscheint auch als Strong performers and successful reformers in education
    Keywords: Bildungspolitik ; Griechenland ; Education ; Brazil ; Canada ; China, People’s Republic ; Finland ; Germany ; Japan ; Poland ; Singapore ; Sweden ; United States ; Griechenland ; Bildungspolitik
    Abstract: The future of Greece’s well-being will depend on improving educational performance to boost productivity and improve social outcomes. In the current economic context, with the need to get best value for spending, Greece must and can address inefficiencies in its education system. The challenges are significant. For example, Greece lags behind many OECD countries in performance on PISA, including countries with the same or lower levels of expenditure per student as well as countries with the same and lower levels of economic development. Salary costs per student are above the OECD average, mostly because Greek teachers have less teaching time and Greece has smaller classes. A smaller percentage of students who enter tertiary education complete a first degree within the statutory study time than in any other country in Europe. To address the challenges, the Greek government has established a bold agenda and sought advice from a task force on the development and implementation of reform proposals that reflect best practices in OECD countries. This report provides the outcomes of the work of the task force. It presents a roadmap for how the reforms can be successfully implemented, with pointers to relevant experience in other countries. As a contribution to the on-going policy discussions in Greece, it recommends specific short-, medium- and long-term actions that can improve efficiency in the country’s education system.
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  • 13
    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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  • 14
    ISBN: 9789264097087
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Australien ; Taxation ; Australia ; Australien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 15
    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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  • 16
    ISBN: 9789264110458
    Language: English
    Pages: Online-Ressource (88 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kanada ; Taxation ; Canada ; Kanada ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 17
    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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  • 18
    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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  • 19
    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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  • 20
    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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  • 21
    ISBN: 9789264096929
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles ; Seychellen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 22
    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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  • 23
    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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  • 24
    ISBN: 9789264089907
    Language: English
    Pages: Online-Ressource (198 p.) , ill.
    Parallel Title: Parallelausg. Statistiques bancaires de l'OCDE ; Notes méthodologiques par pays 2010
    Parallel Title: Parallelausg. Statistiques bancaires de l'OCDE : Notes méthodologiques par pays 2010
    Keywords: Finance and Investment ; Economics ; Austria ; Belgium ; Canada ; Chile ; Czech Republic ; Denmark ; Finland ; France ; Germany ; Greece ; Hungary ; Ireland ; Italy ; Japan ; Korea, Republic of ; Luxembourg ; Mexico ; Netherlands ; New Zealand ; Norway ; Poland ; Portugal ; Slovak Republic ; Spain ; Sweden ; Switzerland ; Turkey ; United Kingdom ; United States
    Abstract: Trends in bank profitability and factors affecting it are major indicators of changes in the state of health of national banking systems. This publication complements Banking Statistics: Financial Statements of Banks 2010 which provides a unique tool for analysing developments in bank profitability in OECD countries. In addition to information on financial statements of banks in OECD countries, it includes data on the number of reporting banks, their branches and staff, structural information on the whole financial sector and ratios aiming at facilitating the analysis of bank profitability of OECD countries. The methodological country notes included in this volume were prepared to facilitate the comprehension and the interpretation of the statistics and to provide a brief description of the activities of banks in each country.
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 7-105
    ISSN: 1609-7521
    Language: English
    Pages: 99 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 7-105
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated private remedies in June 2006. The roundtable focused on class actions/collective actions and the interface between private enforcement and public enforcement: • Class Actions/Collective Actions: There is a strong case for the use fo class actions/collective actions to raise levels of deterrence and achieve greater compliance with competition laws, as theses actions may be the only practical way to ensure that customers with small claims also have their day in court. • Interface between Public and Private Enforcement: There is a widely shared concern that private litigation in competition cases can interfere with leniency programs in cartel cases. There is a trade-off between enabling the victims of a cartel to recover damages and incentives for cartel members to come forward, and no-one really knows with certainty how much protection from private litigation and damage awards is necessary so as not to deter leniency applicants. The prevailing view is that the integrity of leniency programs should be protected by a range of measures that limit a leniency applicant’s exposure to civil damages, but some delegates felt that the current trend provided unnecessary protection to leniency applicants to the detriment of private plaintiffs.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 153-222
    ISSN: 1609-7521
    Language: English
    Pages: 70 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 153-222
    Keywords: Governance ; Taxation ; Trade ; Ukraine
    Abstract: This report* was the basis of a two hour and a half peer review in the OECD Global Forum on Competition (GFC) on 21 February 2008. It assesses the development and application of competition law and policy in Ukraine, focusing on activities over the previous five years (2003-07). The report concludes that Ukraine has a comprehensive and well-designed competition law and, in the AMC, an effectively managed and well-regarded agency to enforce it. The report also identifies an array of problems confronting Ukraine in the competition law arena, and makes various remedial proposals, including recommendations dealing with the AMC’s budget allocation, autonomy, investigative tools, transparency, enforcement priorities, and relationships with other law enforcement agencies. Additional recommendations in the report focus on the competition law’s merger notification requirements and procedures, state aid legislation, penalties for unlawful conduct and penalty collection procedures, competition advocacy, harmonization with the European Union’s competition laws, and the elimination of conflicting provisions in Ukraine’s Commercial Code.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 101-165
    ISSN: 1609-7521
    Language: English
    Pages: 65 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 101-165
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Competition Committee debated retail banking in October 2006. Competition can improve the functioning of the retail banking sector without harming prudential regulation. The efficient functioning of the sector is important for economic performance. The sector is considered special primarily because of externalities related to potential “contagion” effects stemming from (i) the withdrawal-upondemand characteristic of some bank deposits and (ii) the role banks play in the payment system, and (iii) the fact that banks are important for the funding of consumers and SMEs. Customer mobility and choice is essential to simulate retail-banking competition. An important observation is that the degree of customer mobility is low and the longevity of customer-bank relationships is long. Financial information sharing platforms should therefore be promoted and, where limited by privacy laws, privacy laws should be modified in a way that maintains the goal of protecting privacy while also allowing consumers to receive the benefits of credit ratings.
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 1, p. 93-102
    ISSN: 1609-7378
    Language: English
    Pages: 10 p
    Parallel Title: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 1, p. 93-102
    Keywords: Nuclear Energy ; Belgium ; Czech Republic ; Finland ; Ireland ; Romania ; United Kingdom ; United States
    Abstract: Belgium – Amendment of the Act on classification and security clearances, certifications and security notifications Czech Republic – Resolution of the government of the Czech Republic on the time schedule of preparatory works for enlarging the nuclear power plant Temelín Finland – Temporary Amendment to the Nuclear Liability Act Ireland – Merchant Shipping Act Romania – Emergency Ordinance on the identification, designation and protection of critical infrastructures Emergency Ordinance on the control regime of dual-use items Amendment to the Act on the safe conduct of nuclear activities Nuclear safety norms on design and construction of nuclear power plants and nuclear safety norms on siting of nuclear power plants United Kingdom – Establishment of the Office for Nuclear Regulation United States – Waste Confidence Decision and Rule Update Response to recent events in Japan
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 7-99
    ISSN: 1609-7521
    Language: English
    Pages: 93 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 7-99
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition and efficient usage of payment cards in June 2006. In recent years, debit and credit cards have become increasingly common as retail payment mechanisms and have increasingly displaced checks and cash. The roundtable discussed potential market power and pricesetting abuses related to payment cards, reviewed the regulatory (or self-regulatory) mechanisms that sometimes govern the operation of card networks and considered methods for increasing the role of competitive forces among payment cards. A market failure exists because costs for different payment mechanisms are rarely reflected in consumer prices. Consideration should be given to permitting merchants to form payment ventures, as this would promote system competition between owners with different incentives, and to promoting entry by potential new technologies that would not involve existing payment networks. Many other policy options are discussed.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 107-151
    ISSN: 1609-7521
    Language: English
    Pages: 45 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 107-151
    Keywords: Governance ; Taxation ; Trade
    Abstract: Plea agreements or negotiated settlements can be an efficient way to formally dispose of cartel cases.They can provide substantial benefits to competition authorities by allowing them to allocate their resources more efficiently and to increase enforcement activities, thus achieving greater deterrence. Plea agreements have substantial benefits for defendants as well.
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 167-205
    ISSN: 1609-7521
    Language: English
    Pages: 39 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 167-205
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Inter-American Development Bank and the Organisation for Economic Co-operation and Development co-operate in competition law and policy to promote increased economic growth, employment and economic efficiency and a higher average standard of living in the medium to long term. There is increasing consensus that sound competition law and policy are essential to achieving these goals. “Peer review” is a core element of OECD work. The mechanisms of peer review vary, but it is founded upon the willingness of all OECD countries and their partners to submit their laws and policies to substantive questioning by other members. This process provides valuable insights to the reviewed country and promotes transparency and mutual understanding for the benefit of all. The benefits of this process are particularly clear in the area of competition law and policy. As a result of the activities of the Competition Committee, OECD countries that once had real conflicts on competition issues have become partners in seeking to halt harmful international anticompetitive practices. The Committee has also become an important forum for assessing and demonstrating the usefulness of applying competition policy principles to economic and other regulatory systems. IDB/OECD co-operation in competition law and policy centers on annual meetings of the Latin American Competition Forum. LACF meetings include substantive roundtable discussions and peer reviews of national laws and institutions. The peer reviews have examined Brazil, Chile, Peru and now Argentina. The IDB is pleased to participate and finance this work, as part of its efforts to promote a better business climate for investment in the counties of Latin America and the Caribbean. We want to thank the Government of Argentina for volunteering to be peer reviewed at the fourth LACF meeting, held in San Salvador, El Salvador, on 11-12 July, 2006. It was encouraging to hear Argentina’s Delegation confirm at the meeting that the report’s recommendations were helpful and to hear from Delegates of other countries that this review has improved their understanding of Argentina’s competition law and policy. Finally, we want to thank Mr. John Clark, the author of the report, and the many competition officials whose written and oral contributions to the Forum have been so important to its success.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 1, p. 87-91
    ISSN: 1609-7378
    Language: English
    Pages: 5 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 1, p. 87-91
    Keywords: Nuclear Energy ; France ; United States
    Abstract: France – Decision of the Administrative Court in Strasbourg on the permanent shutdown of the Fessenheim nuclear power plant (2011) United States – Judgment of a US Court of Appeals on public access to sensitive security information and consideration of the environmental impacts of terrorist attacks on nuclear facilities (2011)
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  • 33
    ISBN: 9789264095533
    Language: English
    Pages: Online-Ressource (90 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indien ; Taxation ; India ; Indien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 34
    ISBN: 9789264095502
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cayman Islands ; Taxation ; Cayman Islands ; Cayman Islands ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 35
    ISBN: 9789264095649
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Katar ; Taxation ; Qatar ; Katar ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 36
    ISBN: 9789264091320
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.19
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Cebreiro, Ana Choosing a broad base - low rate approach to taxation
    RVK:
    Keywords: Steuerreform ; Besteuerungsverfahren ; Steuervergünstigung ; OECD-Staaten ; Taxation ; Steuerpolitik ; Öffentlicher Haushalt ; Konsolidierung ; Steuerreform ; Besteuerungsgrundlage ; Steuersatz ; Bemessung
    Abstract: Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments’ tax decisions. Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant. Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries. This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.
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  • 37
    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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  • 38
    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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  • 39
    ISBN: 9789264087637
    Language: English
    Pages: Online-Ressource (252 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment; (Chinese version)
    Parallel Title: Parallelausg. La fiscalité, l'innovation et l'environnement
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment: (Chinese version)
    Parallel Title: Erscheint auch als Taxation, innovation and the environment
    RVK:
    Keywords: Ökosteuer ; Treibhausgas-Emissionen ; Emissionshandel ; OECD-Staaten ; Environment ; Taxation ; Umweltabgabe ; Umweltschutz ; Innovation ; Umweltpolitik ; Umweltsteuer ; Innovationsförderung ; Internationaler Vergleich
    Abstract: Solving the world’s environmental problems could take a significant toll on economic growth if only today’s technologies are available. We know that innovation – the creation and adoption of new cleaner technologies and know-how – provides a means to achieve local and global environmental goals at significantly lower costs. Innovation is also a major driver of economic growth. OECD governments are increasingly using environmentally related taxes because they are typically one of the most effective policy tools available. Exploring the relationship between environmentally related taxation and innovation is critical to understanding the full impacts of this policy instrument as well as one potential facet of “green growth.” By putting a price on pollution, do environmentally related taxes spur innovation? What types of innovation result? Does the design of the tax play a critical role? What is the effect of this innovation? In analysing these questions, this report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others. It covers a wide set of environmental issues and technologies, as well as the economic and policy contexts. The research methods range from econometric analysis to interviews with business owners and executives. The report also explores the use of environmentally related taxes in OECD countries and outlines considerations for policymakers when implementing these taxes. Green growth policies can stimulate economic growth while preventing environmental degradation, biodiversity loss and unsustainable natural resource use. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth.
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  • 40
    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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  • 41
    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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  • 42
    ISBN: 9789264088689
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Addressing tax risks involving bank losses
    RVK:
    Keywords: Bank ; Unternehmensbesteuerung ; Verlust ; OECD-Staaten ; Taxation ; Finanzkrise ; Bank ; Verlustrealisation ; Steuerwirkung
    Abstract: The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264091085
    Language: English
    Pages: Online-Ressource (154 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.20
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Tax policy reform and economic growth
    RVK:
    Keywords: Steuerpolitik ; Steuerreform ; Wirtschaftswachstum ; OECD-Staaten ; Taxation ; Steuer ; Steuerpolitik ; Wirtschaftswachstum
    Abstract: In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth. The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on immovable property being the least harmful tax. Growth-oriented tax reform measures include tax base broadening and a reduction in the top marginal personal income tax rates. Some degree of support for R&D through the tax system may help to increase private spending on innovation. But implementing pro-growth tax reforms may not be easy. This report identifies those public and political economy tax reform strategies that will allow policy makers to reconcile differing tax policy objectives and overcome obstacles to reform. It stresses that with clear vision, strong leadership and solid tax policy analysis, growth-oriented tax reform can indeed be realised.
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 177-230
    ISSN: 1609-7521
    Language: English
    Pages: 54 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 177-230
    Keywords: Governance ; Taxation ; Trade ; Peru
    Abstract: The Competition Peer Review Report of Peru is the fourth one of a non-OECD country. South Africa and Russia were reviewed at meetings of the OECD Global Forum on Competition (GFC). Chile, and now Peru, were reviewed at meetings of the Latin American Competition Forum (LACF), organised by the OECD and the Inter- American Development Bank (IDB). All four reviews confirm that the peer review process is an extremely useful means of promoting co-operation and voluntary convergence among OECD and non-OECD economies, providing both transparency and a candid discussion of what constitutes “best practice” in different situations.
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  • 45
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 2, p. 115-127
    ISSN: 1609-7378
    Language: English
    Pages: 13 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 2, p. 115-127
    Keywords: Nuclear Energy ; Canada ; European Union ; United States
    Abstract: Canada – R. v Bruce Power Inc. (2009) European Union – Judgement of the European Court of Justice in the Case Land Oberosterreich v CEZ (2009) United States – Judgement of a U.S. Court of Appeals on the design basis threat security rule (2009) Judgement of a U.S. Court of Appeals on consideration of the environmental impacts of terrorist attacks on nuclear facilities (2009) Judgement of a U.S. District Court on interstate compacts�f authority to restrict private disposal of foreign low-level radioactive waste (2009)
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 133-176
    ISSN: 1609-7521
    Language: English
    Pages: 44 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 133-176
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Global Forum of the OECD Competition Committee debated the Interface between Competition and Consumer Policies in February 2008. The two policies share a common goal: the enhancement of consumer welfare. In this way they are highly complementary. Applied properly, they reinforce one another; Aside from their different approaches to markets, however, there are other differences between competition and consumer policies. These differences present both opportunities and challenges. Applied consistently, each policy ill each make the other more effective, especially in situations of evolving markets. The challenge comes in coordinating them, and in ensuring that they do not work at cross purposes. Institutional design is an important factor in providing effective public policy. With the increasing recognition of the importance of integrating competition policy and consumer policy, there is debate about how to design the most effective institutions for that purpose. Housing the two functions in a single agency offers several advantages, including more centralised control, operational efficiencies and cross-fertilisation between the two disciplines. There could be disadvantages as well, however.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 7-73
    ISSN: 1609-7521
    Language: English
    Pages: 67 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 7-73
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competitive effects of land use restrictions in February 2008. Land use restrictions often serve valuable social purposes. The benefits of particular policies for land use must be balanced against the costs, though. The social harms that can arise when land use restrictions create “entry barriers” are rarely considered explicitly. Land use restrictions can raise the price and reduce supply of a broad range of real estate and, by preventing new and innovative stores from opening, reduce shopping options available to consumers. More careful integration of policy on land use restrictions with competition policy could benefit consumers and many entrepreneurs and reduce the likelihood that public or private restrictions will lead to supply scarcity. This roundtable examines competition problems affecting commercial construction and use permits, geographic density tests, adverse impact tests, access condition to rights of ay and private restrictions on land use. Steps are identified for improving public policies towards land use restrictions.
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  • 48
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    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 2, p. 129-140
    ISSN: 1609-7378
    Language: English
    Pages: 12 p
    Parallel Title: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 2, p. 129-140
    Keywords: Nuclear Energy ; Belarus ; Belgium ; Estonia ; Germany ; Italy ; Romania ; Spain ; United Arab Emirates ; United States
    Abstract: BELARUS The Statute on the State Supervision in the Field of Nuclear Safety and Radiation Protection (2008) Amendment to the Law on Radiation Protection of the Public (2008) Environmental impact assessment laws (2009) The Statute on the Discussion of Questions of the Public in the Field of Atomic Energy (2009) BELGIUM Decree regarding the minimum criteria for X-ray apparatus use in veterinary medicine (2009) Decree of the Federal Agency for Nuclear Control on the determination of exemption levels (2009) ESTONIA National Development Plan (2009) New Radiation Safety Department (2009) Amendment to the Radiation Protection Act (2009) GERMANY Ordinance on the Shipment of Radioactive Waste or Spent Fuel (2009) Amendments to Acts and Ordinances on the Transport of Dangerous Goods (2009) Amendments to the 1961 Foreign Trade Act and 1993 Foreign Trade Ordinance (2009) ITALY Law No. 99 of 23 July 2009 including provisions on the resurgence of nuclear energy (2009) ROMANIA Decision on the prohibition of dangerous labour for children (2009) Amendment to the regulations on the organisation and operation of CNCAN (2009) Decision on the repatriation of nuclear material to the Russian Federation (2009) Decision on the processing of uranium stocks (2009) General requirements on environmental impact assessment (2009) SPAIN Regulation on the transboundary shipments of radioactive waste and spent fuel (2009) Regulation on installation and use of X-ray devices for medical diagnostic purposes (2009) UNITED ARAB EMIRATES Federal law on the peaceful use of nuclear energy (2009) UNITED STATES Final regulations criminalising unauthorised introduction of dangerous weapons (2009)
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 91-131
    ISSN: 1609-7521
    Language: English
    Pages: 41 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 91-131
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition issues in vertical relations for gasoline retailing in October 2008. Gasoline retailing has changed dramatically over the last 25 years. While refiners often still have extensive networks of gasoline retailers, there is also a large independent sector in many countries; A study of the effects of entry by large general retailers finds benefits to consumers; There has been a vigorous debate about whether vertical separation between gasoline stations and upstream entities should be required. It appears that mandating vertical separation is linked with price increases to the ultimate consumers. On the other hand, mandated separation may promote the development of more independent stations. Policy makers often raise concerns about vertical integration in the supply of gasoline. These concerns should be moderated in markets with large independent segments. Even in markets with small independent segments, there are reasons to believe prices will be lower with vertical integration, as this eliminates a double mark-up.
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 7-90
    ISSN: 1609-7521
    Language: English
    Pages: 82 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 7-90
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated energy security and competition policy in February 2007. This roundtable examined the links between competition policy and energy security, with a focus on natural gas. The discussion began by addressing the questions of the meaning and importance of energy security; and the determinants of energy security, particularly as they relate to competition policy. It continued in dealing with gas supply, transportation, and distribution, addressing five aspects that relate to different aspects of energy security: (1) the role of substitutes for natural gas in fostering competitive gas supply; the role of regulation in promoting or inhibiting infrastructure investment; (2) how to promote an adequate level of infrastructure investment; (3) the role of unbundling in fostering competition and promoting energy security; (4) the role of storage capacity in system efficiency and buyer bargaining position; (5) and the determinants of entry into merchant sales of natural gas.
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 7-67
    ISSN: 1609-7521
    Language: English
    Pages: 61 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 7-67
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated concessions in February 2006. Governments have long been engaged in providing goods or services to their citizens that could, in some form, be provided by the private sector. The trend over the past few decades, however, has been to transfer these functions, and the state-owned assets used to provide them, to private hands. The most common method, and the one usually preferred, is privatisation, or outright sale or transfer of ownership of the relevant assets to one or more private parties. Another method is concessions. Concessions are often viewed as a substitute for privatisation when the latter is not feasible for political or legal reasons. Concessions are not substitutes for regulation. Where there is a need for regulation, as in a situation of natural monopoly, a regulatory regime may be created along with the concession.
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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 127-165
    ISSN: 1609-7521
    Language: English
    Pages: 37 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 127-165
    Keywords: Governance ; Taxation ; Trade ; Chinese Taipei
    Abstract: This report, prepared by the Secretariat of the OECD was the basis for a peer review examination of Chinese Taipei at the OECD’s Global Forum on Competition on 9 February, 2006. Competition law in Chinese Taipei has been an important element of the program of economic reforms that moved the economy from centrally directed emphasis on manufacturing and exports to a market-driven emphasis on services and high technology. The competition law follows mainstream practice about restrictive agreements, monopolies and anticompetitive mergers, with a particularly clear statutory basis for concentrating enforcement attention on horizontal collusion. The rules about market deception and unfair practices connect the competition law to consumer interests. There is a risk, though, that rules based on a cultural tradition of fairness might lead to interventions to correct differences in bargaining power, which could dampen competition rather than promote it. The competition enforcement agency, the Fair Trade Commission (FTC), is now a stable, experienced administrative agency. It followed an appropriate sequence in introducing competition policy, emphasising transparency and guidance to encourage compliance before undertaking stronger enforcement measures. General reforms are in process that would clarify the independence of the FTC. To improve enforcement against hard-core cartels, a leniency programme should be adopted, and the special treatment for agreements among small businesses should be limited. Some other aspects of the enforcement tool-kit should be revised, such as the cap on fines and the use of market share as a merger notification test. The most visible regulatory reforms to promote competition have been in telecoms, although an independent regulator for that sector is just now being set up. The government retains holdings in privatised firms that could have implications for market competition, so FTC vigilance about the risk of cross-subsidy or other distortion remains warranted.
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  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 75-125
    ISSN: 1609-7521
    Language: English
    Pages: 51 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 75-125
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated improving competition in real estate transactions in February 2007. Real estate transactions are subject to a variety of potential limitation of competition that can have significant effects on ordinary consumers. In fact, because of the annual volume of transactions and the fact that real estate expenses (mortgage payments and rent) constitute a significant portion of spending out of available revenue to spend (often exceeding 25%), the impacts of anti-competitive action i this sector may have larger financial value than in most other sectors. Practices of real estate agents vary significantly across countries, but a common trend appears to be the introduction of listing services that may provide a platform for anti-competitive practices to spread, at the same time as the Internet potentially provides improved opportunities for real estate sellers to reach buyers directly. In many countries, the operation of transferring legal title to properties is subject to cartel-like prices. Competitive problems have also been identified in the mortgage markets, with cartel activity having been found in a least one case and a lack of non-bank sources of finance in some countries.
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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 153-171
    ISSN: 1609-7521
    Language: English
    Pages: 19 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 153-171
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated issues related to the Construction Industry in June 2008. This roundtable addressed the special characteristics of the construction industry as they relate to competition law and policy. Construction is a critical sector in OECD economies because it builds and maintains the structures and infrastructure on which almost every other industry depends. Unfortunately, the construction industry has also tended to suffer from cartel activity, as shown by a spate of well - publicised recent matters from around the world. The roundtable includes an examination of why this industry seems to be more prone to cartel formation than other industries. It also looked into the complications that may arise when multiple construction firms use the same bid calculation software. Finally, the Committee discussed the arguments – occasionally made by industry advocates – that competition is either irrelevant or “ruinous” in the construction industry. Neither argument was found to be persuasive, as there are no distinguishing features of the construction sector that reduce the benefits that competition brings to consumer welfare.
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  • 55
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    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 1, p. 93-102
    ISSN: 1609-7378
    Language: English
    Pages: 10 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 1, p. 93-102
    Keywords: Nuclear Energy ; Belgium ; Brazil ; Canada ; United States
    Abstract: Belgium – Constitutional Court ruling on nuclear taxes (2010) Brazil – Federal Court ruling on partial licence for works at Angra III (2009) Canada – Federal Court decision respecting intellectual property and trade mark infringement action: Atomic Energy of Canada Ltd. v Areva NP Canada Ltd (2009) United States – Judgement of a U.S. Court of Appeals on consideration of the environmental impacts of the risk of spent fuel pool fires (2009) Judgement of a U.S. Court of Appeals on a licence to perform in situ leach uranium mining (2010)
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 69-151
    ISSN: 1609-7521
    Language: English
    Pages: 83 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 69-151
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition in bidding markets in October 2006. Competition authorities become interested in auctions by a number of routes. In competition advocacy, they may advise other parts of government on how to design auctions in order to improve their efficiency—the degree of competition. They may evaluate mergers and agreements between firms that operate in auction markets. And they may be concerned with collusion and abuse of a dominant position in auctions. Because their formal rules reduce “noise” and make communication among rivals easier, auctions can promote collusion, compared with ordinary “posted-price” markets. But an auction can be designed to reduce collusion or concerted practices or to promote participation. Thus, the design of an auction can be the object of lobbying pressure. Auctioneers can also behave strategically, choosing auction formats or practices that favour competition. Two fundamental prescriptions for effective auction design follow from the theoretical literature: Induce bidders to truthfully reveal their valuations by making what they pay not depend entirely on what they bid, and maximize the information available to each participant before he bids.
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  • 57
    ISBN: 9789264081093
    Language: English
    Pages: Online-Ressource (48 p.)
    Keywords: Taxation
    Abstract: The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and deterrence. While the handbook does not detail criminal investigation methods, it does describe the nature and context of money laundering activities so that tax examiners and auditors can better understand how their contribution can assist criminal investigators in countering money laundering. Tax administrations can adapt the handbook to suit their particular circumstances and to take into account the varying roles that tax administrations have in relation to reporting unusual or suspicious transactions, receiving suspicious transaction reports and investigating money laundering offences. To aid this adaptation key areas of the handbook have been highlighted for “Country Specific Insertions”. While the aim of this handbook is to raise the awareness of tax examiners and tax auditors about the possible implications of transactions or activities related to money laundering and tax crimes, the handbook is not meant to replace domestic policies and procedures.
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  • 58
    ISBN: 9789264081857
    Language: English
    Pages: Online-Ressource (42 p.)
    Keywords: Taxation
    Abstract: The aim of the present Bribery Awareness Handbook for Tax Examiners is to assist countries in making their tax examiners aware of the various bribery techniques used as well as giving them the tools to detect and identify bribes of foreign public officials and bribes to public officials in the domestic context. Countries may wish to use this Handbook and provide it to their tax officials in the context of their training programmes. Countries may also wish to use it to design their own Handbook that could enable them to incorporate their specific circumstances. For that purpose the Handbook identifies where countryspecific information can be added. The Handbook may also be used as a checklist during tax examinations.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 1, p. 99-115
    ISSN: 1609-7378
    Language: English
    Pages: 17 p
    Parallel Title: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 1, p. 99-115
    Keywords: Nuclear Energy ; Belgium ; Brazil ; France ; Ireland ; Japan ; Korea, Republic of ; Moldova, Republic of ; Romania ; Serbia ; Slovenia ; Switzerland ; Turkey ; United States
    Abstract: One amendment changes the funding of the activities of the Federal Agency for Nuclear Control (FANC) whereby part of the fees is transformed into taxes. Besides taxes, fees and administrative fines, funding is possible by means of donations, legacies and extra fees.
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  • 60
    ISBN: 9789264072015
    Language: English
    Pages: Online-Ressource (32 p)
    Series Statement: Export Credit Financing Systems in OECD Member Countries and Non-Member Economies no.6
    Parallel Title: Parallelausg. Les systèmes de financement des crédits à l'exportation dans les pays membres et les économies non membres de l'OCDE ; États-Unis
    Parallel Title: Parallelausg. Les systèmes de financement des crédits à l'exportation dans les pays membres et les économies non membres de l'OCDE : États-Unis
    Keywords: Trade ; United States
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2008, no. 2, p. 111-117
    ISSN: 1609-7378
    Language: English
    Pages: 7 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2008, no. 2, p. 111-117
    Keywords: Nuclear Energy ; Canada ; Germany ; United States
    Abstract: Canada Brunswick News Inc. v Her Majesty the Queen in the Right of the Province of New Brunswick denying release of nuclear power feasibility study (2008) Germany Judgement of the Federal Administration Court on the so-called “Biblis-obligations” (2008) United States Judgement of the U.S. Court of Federal Claims on the interpretation of the U.S. Department of Energy’s Standard Contract (2008) Summary Order of the U.S. Court of Appeals on petitions for revision of Nuclear Regulatory Commission regulations (2008)
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 7, no. 4, p. 95-200
    ISSN: 1996-580X
    Language: English
    Pages: 125 p
    Parallel Title: Parallelausg. Examen du CAD par les pairs : États-Unis
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 7, no. 4, p. 95-200
    Keywords: Development ; United States
    Abstract: This review contains the Main Findings and Recommendations of the Development Assistance Committee (DAC) and the report of the Secretariat. It was prepared with examiners from the United Kingdom and Canada for the Peer Review meeting held on 07 December May 2006. The review applauded the major increase in American official development assistance, which reached a record high of USD 27.6 billion in 2005. The Committee commended the United States for raising development to the status of one of three pillars of national foreign policy. Key recommendations included the need to explicitly recognise the key importance of poverty reduction, encouragement for a more explicit approach to the role of policy coherence for development, the need to persist in clarifying the lines of operational responsibility between military and development institutions, support for greater US attention to the Paris Declaration aid effectiveness agenda and encouragement for the joint Department of State and USAID development of an overarching strategic plan to guide humanitarian work.
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2008, no. 2, p. 119-134
    ISSN: 1609-7378
    Language: English
    Pages: 16 p
    Parallel Title: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2008, no. 2, p. 119-134
    Keywords: Nuclear Energy ; Belarus ; France ; Germany ; Hungary ; Indonesia ; Italy ; Montenegro ; Romania ; Russian Federation ; Ukraine ; United Kingdom ; United States
    Abstract: Belarus Act on the Use of Atomic Energy (2008) France Safety guideline on final disposal of radioactive waste in a deep geological repository (2008) Decree concerning the procedures applicable to foreign spent nuclear fuel and radioactive waste reprocessing (2008) Germany Amendment to the 1986 Act on Preventive Protection of the Public Against Radiation (2008) Order on the International Carriage of Dangerous Goods by Rail (2008) Act on the 2004 Protocols to Amend the Paris Convention and the Brussels Supplementary Convention; Act to Amend the Atomic Energy Act (2008) Hungary Energy Policy 2007-2020 Framework Strategy (2008) Indonesia Regulation on licensing of uses of ionizing radiation sources and nuclear materials (2008) Italy Implementing law on urgent provisions for economic development etc. (2008) Montenegro Law on the Environment (2008) Romania Decision on the organisational structure of the Nuclear Agency (2008) Decision on the selection of the investors of Units 3 and 4 of Cernavoda NPP (2008)Consolidated version the Civil Protection Law (2008) National strategy for preventing emergency situations (2008) National strategy for information sharing and communication in the event of an emergency (2008) Russian Federation Decree transferring responsibilities to the Ministry of Natural Resources and Ecology (2008) Slovak Republic Transposition of Council Directive 2006/117/Euratom (2008) Ukraine Decree creating the state enterprise “Nuclear Fuel” (2008) Amendment to the law on radioactive waste management (2008) United Kingdom New Ministry for Energy and Climate Change (2008) United States Next generation nuclear plant licensing strategy (2008) Public health and environmental radiation protection standards for Yucca Mountain, Nevada (2008) Inflation adjustment to the Price-Anderson Act (2008)
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  • 64
    ISBN: 9789264041042
    Language: English
    Pages: Online-Ressource (132 p.)
    Edition: Twentieth Anniversary Edition
    Parallel Title: Parallelausg. La Convention concernant l'assistance administrative mutuelle en matière fiscale ; Édition du XXe anniversaire
    Parallel Title: Parallelausg. La Convention concernant l'assistance administrative mutuelle en matière fiscale : Édition du XXe anniversaire
    Parallel Title: Erscheint auch als The convention on mutual administrative assistance in tax matters
    Keywords: Taxation ; Internationale Amtshilfe ; Steuersache
    Abstract: This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries. The Convention entered into force in 1995, and interest is growing, with almost half of the countries that have signed the Convention doing so in the last five years. This reflects the growing importance of exchange of information and other forms of co-operation between tax administrations in an increasingly borderless business and financial world. ThisTwentieth Anniversary edition includes the text of the convention as well as commentaries.
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  • 65
    ISBN: 9789264014268
    Language: English
    Pages: Online-Ressource (30 p.)
    Parallel Title: Parallelausg. Ameliorer l'accès aux renseignements bancaires à des fins fiscales ; Rapport d'étape 2007
    Parallel Title: Parallelausg. Ameliorer l'accès aux renseignements bancaires à des fins fiscales : Rapport d'étape 2007
    Keywords: Taxation
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  • 66
    ISBN: 9789264022591
    Language: English
    Pages: Online-Ressource (133 p.) , ill.
    Series Statement: OECD Territorial Reviews
    Parallel Title: Parallelausg. Villes et compétitivité ; Un nouveau paradigme entrepreneurial pour l'aménagement du territoire
    Parallel Title: Parallelausg. Villes et compétitivité : Un nouveau paradigme entrepreneurial pour l'aménagement du territoire
    Parallel Title: Erscheint auch als Competitive cities
    Keywords: Stadtentwicklung ; Regionalentwicklung ; Governance ; Urban, Rural and Regional Development ; France ; Japan ; Spain ; United Kingdom ; United States ; Globalisierung ; Kommunalplanung
    Abstract: Economic globalisation and the subsequent intensification of inter-city competition have profoundly changed urban governance. This is particularly evident in the field of urban spatial development. The change is often described as a shift from a managerial mode of governance to a more entrepreneurial mode, strongly characterised by risk-taking, innovation, a strong orientation toward the private sector and a strategic approach which focuses on economic growth. This study reviews the challenges that urban entrepreneurialism must overcome to maintain and strengthen its relevance in the 21st century. Urban policy planners are expected to address an increasingly wide range of objectives, including social, environmental and cultural issues as well as economic ones.
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  • 67
    ISBN: 9789264012493
    Language: English
    Pages: Online-Ressource (170 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.11
    Parallel Title: Parallelausg. La taxation des options de souscription ou d'achat d'actions destinées aux salariés
    Parallel Title: Erscheint auch als The taxation of employee stock options
    DDC: 332.632283
    RVK:
    RVK:
    Keywords: Besteuerungsprinzip ; OECD-Staaten ; Aktienoption ; Employment ; Taxation ; OECD ; Arbeitnehmer ; Steuer ; Kapitalbeteiligung ; Steuersystem ; Aktienoptionsplan
    Abstract: Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase or cut the use of stock options, and would be neutral regarding the choice of either granting stock options or paying ordinary salary. The approach is non-prescriptive and serves to provide a benchmark for policymakers. This is complemented by a survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with tax on ordinary salary. Cross-border taxation issues are then discussed. Issues such as the timing of the benefits from stock options, the distinction between employment income and capital gains and the identification of the services to which they relate are relevant to the application of tax treaties, which are based on the OECD Model Tax Convention, and the resulting changes to the Model's Commentary are fully explained. Finally, the effects on transfer pricing are analysed in three circumstances: when an enterprise grants stock options to employees of a subsidiary in another country, when using transfer pricing methods that are affected by remuneration costs, and when employees benefiting from stock options are involved in activities that are the subject of a cost contribution arrangement.
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  • 68
    ISBN: 9789264018099
    Language: English
    Pages: Online-Ressource
    Parallel Title: Parallelausg. Manuel OCDE de sensibilisation à la corruption à l'intention des contrôleurs d'impôts
    Keywords: Taxation
    Abstract: The OECD has designed a handbook to provide tax examiners with information on the various bribery techniques used and the tools to detect and identify bribes.
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  • 69
    ISBN: 9789264067059
    Language: English
    Pages: Online-Ressource
    Series Statement: Nuclear Legislation in OECD Countries
    Parallel Title: Parallelausg. Législations nucléaires des pays de l'OCDE ; États-Unis
    Parallel Title: Parallelausg. Législations nucléaires des pays de l'OCDE : États-Unis
    Keywords: Nuclear Energy ; United States
    Abstract: This publication provides comprehensive information on the regulatory and institutional frameworks governing nuclear activities in the United States. It examines the general regulatory regime, including mining, radioactive substances and equipment, nuclear installations, trade in nuclear materials, radiation protection, radioactive waste management, non-proliferation and physical protection, transport, and nuclear third party liability; and has another section covering the institutional framework including regulatory and supervisory authorities, advisory bodies, and public and semi-public agencies.
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  • 70
    ISBN: 9789264013179
    Language: English
    Pages: Online-Ressource (284 p.) , ill.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallelausg. Examens environnementaux de l'OCDE ; États-Unis 2005
    Parallel Title: Parallelausg. Examens environnementaux de l'OCDE : États-Unis 2005
    Keywords: Environment ; United States
    Abstract: This book presents OECD assessments and recommendations regarding the United States' efforts to manage its environment including air, water, nature, and biodiversity; to do this in a sustainable manner; and to do this in co-operation with its global neighbours. In particular, it assesses progress made since 1996, when OECD's previous review on the US was done.
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  • 71
    ISSN: 1681-2328
    Language: English
    Pages: 32 p
    Titel der Quelle: OECD papers
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 11, p. 1-32
    Keywords: Economics ; United States
    Abstract: This paper provides a review of the literature relating to empirical studies of the acreage and/or production response to the direct payments made to US farmers of wheat, feed grains, cotton and rice under the Federal Agriculture Improvement and Reform Act of 1996 and related payments made under additional legislation during the period 1999-2002.
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  • 72
    Language: English
    Pages: 53 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.432
    Keywords: Economics ; European Union ; United States
    Abstract: This paper provides an assessment of the impact of a package of structural reforms in the European Union and the United States on long-run trade and output gains accruing to OECD countries. The package includes reforms that reduce competition-restraining regulations, cut tariff barriers and ease restrictions on foreign direct investment to “best practice” levels in the OECD area. The analysis, which is based on earlier OECD studies, indicates that such reforms could lead to gains in GDP per capita in both transatlantic areas of up to 3 to 3 ½ per cent. Moreover, due to trade linkages, the benefits of reforms in the United States and the European Union would spread to other OECD countries, with an estimated increase in GDP per capita of up to 1½ per cent. As the analysis is confined to a relatively narrow set of policies and abstracts from potential dynamic effects from reform-induced increase in innovation, the overall gains from broad reforms could be significantly higher than reported in the paper.
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  • 73
    ISBN: 9789264008700
    Language: English
    Pages: Online-Ressource (110 p.) , ill.
    Series Statement: DAC Guidelines and Reference Series
    Parallel Title: Parallelausg. La réforme fiscale écologique axée sur la réduction de la pauvreté
    Parallel Title: Erscheint auch als Environmental fiscal reform for poverty reduction
    DDC: 363.7
    RVK:
    Keywords: Ökosteuer ; Umweltabgabe ; Steuerreform ; Armutsbekämpfung ; Armut ; OECD-Staaten ; Entwicklungsländer ; Lebensbedingungen ; Umweltschutz ; Steuerpolitik ; Steuerreform ; Finanzpolitik ; Entwicklungsmodell ; Transparenz ; Politischer Prozess ; Politische Beteiligung ; Environment ; Taxation ; Development ; Entwicklungsländer
    Abstract: This DAC Reference Paper outlines key issues faced when designing Environmental Fiscal Reform (EFR). EFR refers to a range of taxation and pricing measures which can raise fiscal revenues while furthering environmental goals. The objective is to provide insights and “good practice” on how development co-operation agencies can help developing countries take advantage of EFR approaches in both their development and poverty reduction strategies. Following a review of the instruments of EFR and related technical issues, Environmental Fiscal Reform for Poverty Reduction focuses on the political economy and governance aspects of EFR. This includes an examination of the precondition for successful design and implementation, the various steps involved through the EFR Policy Cycle, the challenges faced at each stage, and the main stakeholders involved. The role of donors in supporting EFR processes is also outlined. Subsequently, these issues are reviewed in relation to sectors of particular relevance for developing countries: forestry, fisheries, fossil fuel, electricity, drinking water and industrial pollution control.
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  • 74
    Online Resource
    Online Resource
    Berkeley : University of California Press
    ISBN: 1417585005 , 9781417585007 , 9780520929111 , 052092911X
    Language: English
    Pages: xvi, 480 p , ill , 24 cm
    Edition: Boulder, Colo NetLibrary 2005 Online-Ressource E-Books von NetLibrary
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Print version Last titan
    RVK:
    Keywords: Dreiser, Theodore, ; Dreiser, Theodore 1871-1945 ; Dreiser, Theodore ; Dreiser, Theodore ; Dreiser, Theodore, ; Dreiser, Theodore ; Novelists, American Biography. 20th century ; Journalists Biography. ; Novelists, American Biography ; 20th century ; Journalists Biography ; United States ; Journalists Biography ; Novelists, American Biography 20th century ; Journalists Biography ; Novelists, American Biography 20th century ; Novelists, American Biography. 20th century ; Journalists Biography. ; Novelists, American 20th century ; Journalists United States ; Electronic books ; BIOGRAPHY & AUTOBIOGRAPHY ; Literary ; LITERARY CRITICISM ; American ; General ; Journalists ; Novelists, American ; Biographies ; Biographie ; United States ; Electronic books. ; Electronic book ; Electronic books. ; Electronic books ; Biografie ; Dreiser, Theodore 1871-1945 ; Biografie ; Dreiser, Theodore 1871-1945 ; Dreiser, Theodore 1871-1945
    Abstract: Hoosier hard times -- A very bard of a city -- This matter of reporting -- Survival of the fittest -- Editorial days -- The writer -- Sister Carrie -- Down hill and up -- Return of the novelist -- Life after the Titanic -- The genius himself -- Back to the future -- An American tragedy -- Celebrity -- Tragic America -- Facing West -- Selected works of Theodore Dreiser
    Description / Table of Contents: Hoosier hard times --A very bard of a city --This matter of reporting --Survival of the fittest --Editorial days --The writer --Sister Carrie --Down hill and up --Return of the novelist --Life after the Titanic --The genius himself --Back to the future --An American tragedy --Celebrity --Tragic America --Facing West --Selected works of Theodore Dreiser.
    Description / Table of Contents: Hoosier hard timesA very bard of a cityThis matter of reportingSurvival of the fittestEditorial daysThe writerSister CarrieDown hill and upReturn of the novelistLife after the TitanicThe genius himselfBack to the futureAn American tragedyCelebrityTragic AmericaFacing WestSelected works of Theodore Dreiser.
    Note: Includes bibliographical references and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2005
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  • 75
    Online Resource
    Online Resource
    Washington, D.C : National Academies Press
    ISBN: 0309547121 , 9780309547123
    Language: English
    Pages: viii, 45 pages , 24 cm
    Edition: Boulder, Colo NetLibrary 2005 Online-Ressource E-Books von NetLibrary
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Print version Experimental poverty measures
    Keywords: Poverty Statistical methods. ; Poor Congresses. ; Income distribution Congresses. ; Households Congresses. ; Wealth Congresses. ; Poverty Statistical methods ; United States ; Poor Congresses ; United States ; Income distribution Congresses ; United States ; Households Congresses ; United States ; Wealth Congresses ; United States ; United States ; Wealth Congresses ; Poor Congresses ; Poverty Statistical methods ; Income distribution Congresses ; Households Congresses ; Poor Congresses ; Poverty Statistical methods ; Households Congresses ; Wealth Congresses ; Income distribution Congresses ; Poverty Statistical methods. ; Poor Congresses. ; Income distribution Congresses. ; Households Congresses. ; Wealth Congresses. ; Poverty ; Statistical methods ; Wealth ; Poor ; Conference papers and proceedings ; SOCIAL SCIENCE ; Poverty & Homelessness ; Households ; Income distribution ; Armut ; Einkommensstatistik ; Einkommensverteilung ; Reichtum ; Statistisches Modell ; United States ; USA ; Electronic books. ; Electronic books. ; Electronic books Conference proceedings ; Konferenzschrift ; USA ; Armut ; Reichtum ; Einkommensstatistik ; Einkommensverteilung ; Statistisches Modell ; USA ; Armut ; Reichtum ; Einkommensstatistik ; Einkommensverteilung ; Statistisches Modell
    Abstract: FrontMatter -- Acknowledgments -- Contents -- 1 Introduction and Background -- 2 Setting and Updating Thresholds -- 3 Equivalence Scales -- 4 Geographic Adjustments to Thresholds -- 5 Medical Expenses -- 6 Work-Related and Child Care Expenses -- 7 Housing -- 8 Data Issues, Other Topics, and Future Research -- References -- APPENDIXES -- A Workshop Agenda -- B Workshop Participants
    Note: Includes bibliographical references , Also available via the World Wide Web , Electronic reproduction, Boulder, Colo : NetLibrary, 2005
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  • 76
    Online Resource
    Online Resource
    S.l. : [s.n.]
    ISBN: 1417576294 , 9781417576296
    Language: English
    Series Statement: EBSCOhost eBook Collection
    Keywords: Reparation United States ; September 11 Terrorist Attacks, 2001 ; Victims of terrorism Legal status, laws, etc ; United States ; Terrorism victims' families Legal status, laws, etc ; United States ; Reparation (Criminal justice) United States ; Reparation (Criminal justice) ; Victims of terrorism Legal status, laws, etc ; Terrorism victims' families Legal status, laws, etc ; September 11 Terrorist Attacks, 2001 ; Electronic books ; September 11 Terrorist Attacks, 2001. ; Victims of terrorism Legal status, laws, etc. ; Terrorism victims' families Legal status, laws, etc. ; Reparation ; Electronic books. ; Electronic books
    Note: Title from ebook title screen (viewed Feb. 9, 2004) , Made available through NetLibrary; access may be limited to NetLibrary affiliated libraries , Mode of access: World Wide Web.
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  • 77
    Online Resource
    Online Resource
    Kalamazoo, Mich : W.E. Upjohn Institute for Employment Research
    ISBN: 1417505923 , 9781417505920
    Language: English
    Pages: ix, 145 p , ill , 23 cm
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Erscheint auch als Davidson, Carl, 1957- International trade and labor markets
    Keywords: Foreign trade and employment Econometric models. ; Unemployment Econometric models. ; Unskilled labor Econometric models. ; Labor market Econometric models. ; Poor Econometric models. ; Free trade Social aspects ; Econometric models. ; International trade Econometric models. ; Foreign trade and employment Econometric models ; United States ; Unemployment Econometric models ; United States ; Unskilled labor Econometric models ; United States ; Labor market Econometric models ; United States ; Poor Econometric models ; United States ; Free trade Social aspects ; Econometric models ; United States ; International trade Econometric models ; Commerce extérieur et emploi Modèles économétriques ; États-Unis ; Chômage Modèles économétriques ; États-Unis ; Ouvriers non qualifiés Modèles économétriques ; États-Unis ; Marché du travail Modèles économétriques ; États-Unis ; Pauvres Modèles économétriques ; États-Unis ; Libre-échange Aspect social ; Modèles économétriques ; États-Unis ; Commerce international Modèles économétriques ; USA ; Foreign trade and employment Econometric models ; Unemployment Econometric models ; Unskilled labor Econometric models ; Labor market Econometric models ; Poor Econometric models ; Free trade Social aspects ; Econometric models ; International trade Econometric models ; Foreign trade and employment Econometric models. ; Unemployment Econometric models. ; Unskilled labor Econometric models. ; Labor market Econometric models. ; Poor Econometric models. ; Free trade Social aspects ; Econometric models. ; International trade Econometric models. ; International trade ; Econometric models ; Labor market ; Econometric models ; Poor ; Econometric models ; Unemployment ; Econometric models ; Unskilled labor ; Econometric models ; Internationale handel ; Arbeidsmarkt ; Geschoold personeel ; Econometrische modellen ; BUSINESS & ECONOMICS ; Labor ; Foreign trade and employment ; Econometric models ; POLITICAL SCIENCE ; Labor & Industrial Relations ; Außenhandel ; Arbeitsmarkt ; Ökonometrisches Modell ; United States ; USA ; Electronic books. ; Electronic books ; Electronic book ; Electronic books. ; Electronic books ; USA ; Arbeitsmarkt ; Außenhandel ; Ökonometrisches Modell ; USA ; Arbeitsmarkt ; Außenhandel ; Ökonometrisches Modell
    Abstract: An overview of the issue -- Globalization and labor : the view from main street to mainstream -- Some simple models of trade and unemployment -- Some empirics -- Policy analysis
    Description / Table of Contents: An overview of the issue -- Globalization and labor : the view from main street to mainstream -- Some simple models of trade and unemployment -- Some empirics -- Policy analysis
    Note: Includes bibliographical references (p. 125-132) and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004
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  • 78
    Online Resource
    Online Resource
    Berkeley : University of California Press
    ISBN: 141754533X , 9781417545339 , 9780520940901 , 0520940903
    Language: English
    Pages: 1 volume
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Print version What's wrong with democracy?
    Keywords: Democracy History. ; Direct democracy ; Representative government and representation ; Political culture History. ; Democracy History ; Direct democracy Greece ; Athens ; Republicanism History ; United States ; Representative government and representation United States ; Political culture History ; United States ; Democracy History ; Direct democracy ; Republicanism History ; Representative government and representation ; Political culture History ; Representative government and representation ; Political culture History ; Republicanism History ; Direct democracy ; Democracy History ; Democracy History. ; Direct democracy ; Representative government and representation ; Political culture History. ; POLITICAL SCIENCE ; History & Theory ; Civilization ; Greek influences ; Democracy ; Direct democracy ; Political culture ; Representative government and representation ; Republicanism ; POLITICAL SCIENCE ; Political Ideologies ; Democracy ; History ; Demokratie ; Rezeption ; Republicanism History. ; United States Civilization ; Greek influences. ; United States Civilization ; Greek influences ; Greece ; Athens ; United States ; United States Civilization ; Greek influences ; United States Civilization ; Greek influences ; Republicanism History. ; United States Civilization ; Greek influences. ; Greece ; Athens ; United States ; Griechenland ; USA ; Electronic books. ; Electronic books. ; Electronic books History ; Griechenland ; Demokratie ; Rezeption ; USA ; Griechenland ; Demokratie ; Rezeption ; USA
    Abstract: In this daring reassessment of classical Athenian democracy & its significance for the United States today, Samons firstly shows why the Athenian model was distrusted by America's founding father, before considering how the concept of democracy has now become an object of popular veneration
    Abstract: Introduction -- Athenian society and government -- Democracy and demagogues : election, voting, and qualifications for citizenship -- Public finance : democracy and the people's purse -- Foreign policy I : democracy imperial -- Foreign policy II : the Peloponnesian War -- National defense : democracy defeated -- Democracy and religion -- Conclusion : Socrates, Pericles, and the citizen
    Description / Table of Contents: Introduction -- Athenian society and government -- Democracy and demagogues : election, voting, and qualifications for citizenship -- Public finance : democracy and the people's purse -- Foreign policy I : democracy imperial -- Foreign policy II : the Peloponnesian War -- National defense : democracy defeated -- Democracy and religion -- Conclusion : Socrates, Pericles, and the citizen
    Description / Table of Contents: IntroductionAthenian society and government -- Democracy and demagogues : election, voting, and qualifications for citizenship -- Public finance : democracy and the people's purse -- Foreign policy I : democracy imperial -- Foreign policy II : the Peloponnesian War -- National defense : democracy defeated -- Democracy and religion -- Conclusion : Socrates, Pericles, and the citizen.
    Note: Includes bibliographical references and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004
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  • 79
    ISBN: 1417552557 , 9781417552559 , 1576601986 , 9781576601983
    Language: English
    Pages: xii, 262 p , ill , 25 cm
    Edition: 1st ed
    Edition: Boulder, Colo NetLibrary 2005 Online-Ressource E-Books von NetLibrary
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Print version Financial services marketing handbook
    Keywords: Financial services industry Marketing. ; Financial planners Marketing. ; Customer relations. ; Financial services industry Computer network resources. ; Financial services industry Marketing ; United States ; Financial planners Marketing ; Customer relations ; Financial services industry Computer network resources ; United States ; Financial planners Marketing ; Financial services industry Computer network resources ; Financial services industry Marketing ; Customer relations ; Financial services industry Marketing. ; Financial planners Marketing. ; Customer relations. ; Financial services industry Computer network resources. ; Finanzdienstleistung ; Kundenmanagement ; Marketing ; USA ; Electronic books. ; Electronic books. ; Electronic books ; USA ; Finanzdienstleistung ; Marketing ; Kundenmanagement ; USA ; Finanzdienstleistung ; Marketing ; Kundenmanagement
    Abstract: The financial industry is under constant pressure to improve profits, attract and retain high-value clients, and maintain brand equity. This book gives marketing and sales professionals the information they need to produce maximum value from each marketing dollar. Anyone in the financial industry can benefit from this book, from senior corporate management and product developers to independent financial advisers and salespeople. Case studies illuminate the innovations of industry leaders such as Merrill Lynch, Fidelity, Bank of America, and Capital One and, perhaps more tellingly, analyze mark
    Abstract: Segmentation. Learning from the consumer side. Methods of segmentation. Choosing target segments. Objective methods of segmentation. Segmentation by psychographic clusters. Customer value segmentation. Finding your target segments. Identifying current market segments -- Positioning and branding. Positioning. Determining one's positioning strategy. Branding. Creating a brand image. "Borrowing" a brand image. Supporting a brand. Repositioning and rebranding -- The market plan. Types of marketing plans. Researching your plan. Quantitative market research. Qualitative research. The elements of the plan. The SWOT analysis. Competitive analysis. Marketing objectives. Implementation. Implementation tactics. Choosing tactics. Metrics to track and measure success -- Media advertising. Media selection. Print advertising. Print buying decisions. Advertising effectiveness. Creating effective creative. Legal and regulatory considerations. Field advertising and co-op programs -- Public relations. Third party endorsement. The tools of PR. PR for every budget. Getting press coverage. Dealing with bad press -- Sponsorship and event marketing. What is the value of sponsorships? Cause marketing. Activating a sponsorship program. Planning to maximize sponsorship value. Measuring the effectiveness of sponsorship -- Direct marketing. Goals of direct methods. Personalization. Finding the best lists. Factors affecting direct mail response. Getting past the gatekeeper. Dimensionals, premiums, and other gimmicks. Costs. Elements of the package. Telemarketing. Regulations affecting direct marketers -- The internet. The internet as one channel among many. The internet as a marketing tool. Improving web site usability. Website content. Company information. Educational information. Customer service. Sales support. Transactions. Relationship-based marketing. Customer acquisition. Advertising on the web -- Personal selling. Traditional relationships between sales and marketing. "Bottom-up" marketing. Third-party sales. High-net worth sales. Institutional sales. Changes in the sales distribution model. How sales can help marketing help sales -- Trade shows and seminars. Trade shows. Breaking through booth clutter. Lead follow-up. Measuring results. Seminars. Planning. Marketing the seminar. During the seminar. The presentation. Follow-up : the key to success. Measuring results -- Relationship marketing. Why customer retention matters. Methods of relationship building. Formal loyalty programs. Client publications
    Description / Table of Contents: Segmentation. Learning from the consumer side. Methods of segmentation. Choosing target segments. Objective methods of segmentation. Segmentation by psychographic clusters. Customer value segmentation. Finding your target segments. Identifying current market segments -- Positioning and branding. Positioning. Determining one's positioning strategy. Branding. Creating a brand image. "Borrowing" a brand image. Supporting a brand. Repositioning and rebranding -- The market plan. Types of marketing plans. Researching your plan. Quantitative market research. Qualitative research. The elements of the plan. The SWOT analysis. Competitive analysis. Marketing objectives. Implementation. Implementation tactics. Choosing tactics. Metrics to track and measure success -- Media advertising. Media selection. Print advertising. Print buying decisions. Advertising effectiveness. Creating effective creative. Legal and regulatory considerations. Field advertising and co-op programs -- Public relations. Third party endorsement. The tools of PR. PR for every budget. Getting press coverage. Dealing with bad press -- Sponsorship and event marketing. What is the value of sponsorships? Cause marketing. Activating a sponsorship program. Planning to maximize sponsorship value. Measuring the effectiveness of sponsorship -- Direct marketing. Goals of direct methods. Personalization. Finding the best lists. Factors affecting direct mail response. Getting past the gatekeeper. Dimensionals, premiums, and other gimmicks. Costs. Elements of the package. Telemarketing. Regulations affecting direct marketers -- The internet. The internet as one channel among many. The internet as a marketing tool. Improving web site usability. Website content. Company information. Educational information. Customer service. Sales support. Transactions. Relationship-based marketing. Customer acquisition. Advertising on the web -- Personal selling. Traditional relationships between sales and marketing. "Bottom-up" marketing. Third-party sales. High-net worth sales. Institutional sales. Changes in the sales distribution model. How sales can help marketing help sales -- Trade shows and seminars. Trade shows. Breaking through booth clutter. Lead follow-up. Measuring results. Seminars. Planning. Marketing the seminar. During the seminar. The presentation. Follow-up : the key to success. Measuring results -- Relationship marketing. Why customer retention matters. Methods of relationship building. Formal loyalty programs. Client publications
    Description / Table of Contents: Segmentation. Learning from the consumer side. Methods of segmentation. Choosing target segments. Objective methods of segmentation. Segmentation by psychographic clusters. Customer value segmentation. Finding your target segments. Identifying current market segmentsPositioning and branding. Positioning. Determining one's positioning strategy. Branding. Creating a brand image. "Borrowing" a brand image. Supporting a brand. Repositioning and rebranding -- The market plan. Types of marketing plans. Researching your plan. Quantitative market research. Qualitative research. The elements of the plan. The SWOT analysis. Competitive analysis. Marketing objectives. Implementation. Implementation tactics. Choosing tactics. Metrics to track and measure success -- Media advertising. Media selection. Print advertising. Print buying decisions. Advertising effectiveness. Creating effective creative. Legal and regulatory considerations. Field advertising and co-op programs -- Public relations. Third party endorsement. The tools of PR. PR for every budget. Getting press coverage. Dealing with bad press -- Sponsorship and event marketing. What is the value of sponsorships? Cause marketing. Activating a sponsorship program. Planning to maximize sponsorship value. Measuring the effectiveness of sponsorship -- Direct marketing. Goals of direct methods. Personalization. Finding the best lists. Factors affecting direct mail response. Getting past the gatekeeper. Dimensionals, premiums, and other gimmicks. Costs. Elements of the package. Telemarketing. Regulations affecting direct marketers -- The internet. The internet as one channel among many. The internet as a marketing tool. Improving web site usability. Website content. Company information. Educational information. Customer service. Sales support. Transactions. Relationship-based marketing. Customer acquisition. Advertising on the web -- Personal selling. Traditional relationships between sales and marketing. "Bottom-up" marketing. Third-party sales. High-net worth sales. Institutional sales. Changes in the sales distribution model. How sales can help marketing help sales -- Trade shows and seminars. Trade shows. Breaking through booth clutter. Lead follow-up. Measuring results. Seminars. Planning. Marketing the seminar. During the seminar. The presentation. Follow-up : the key to success. Measuring results -- Relationship marketing. Why customer retention matters. Methods of relationship building. Formal loyalty programs. Client publications.
    Note: Includes bibliographical references and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2005
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  • 80
    ISBN: 1417594411 , 9780618439416 , 9781849722032 , 184972203X , 0618439412 , 9781417594412
    Language: English
    Pages: xi, 608 pages , Illustrationen , Karten , 23 cm
    Edition: 2nd ed., updated and expanded
    Edition: Boulder, Colo NetLibrary 2005 Online-Ressource E-Books von NetLibrary
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Print version Great American history fact-finder
    Keywords: Electronic books ; Electronic books ; Geschichte ; United States Dictionaries ; History ; United States ; United States Dictionaries History ; United States History ; Dictionaries ; USA ; United States ; History ; Dictionaries ; Electronic books Dictionaries ; History ; Wörterbuch ; USA ; Geschichte ; USA ; Geschichte
    Abstract: 2,200 concise entries, arranged from A to Z, bring the United States' past into sharp focus while also offering just plain useful facts about the well known and not so well known
    Note: Yanak's name appears first on the earlier edition , Includes bibliographical references (p. [533]-538) and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2005 , Mode of access: World Wide Web.
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  • 81
    Online Resource
    Online Resource
    Kalamazoo, Mich : W.E. Upjohn Institute for Employment Research
    ISBN: 1417550007 , 9781417550005
    Language: English
    Pages: xi, 295 pages , 23 cm
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Print version Labor exchange policy in the United States
    Keywords: Employment agencies Congresses. Government policy ; Manpower policy Congresses. ; Employment agencies Congresses ; Government policy ; United States ; Manpower policy Congresses ; United States ; United States ; Employment agencies Congresses Government policy ; Manpower policy Congresses ; Employment agencies Congresses Government policy ; Manpower policy Congresses ; Employment agencies Congresses. Government policy ; Manpower policy Congresses. ; Conference papers and proceedings ; BUSINESS & ECONOMICS ; Labor ; Electronic books ; Conference papers and proceedings ; Employment agencies ; Government policy ; Manpower policy ; Arbeitsmarktpolitik ; Arbeitsvermittlung ; United States ; USA ; Electronic books. ; Electronic book ; Electronic books. ; Electronic books Conference proceedings ; Konferenzschrift ; USA ; Arbeitsmarktpolitik ; Arbeitsvermittlung ; USA ; Arbeitsmarktpolitik ; Arbeitsvermittlung
    Abstract: Overview of labor exchange policies and services / Randall W. Eberts and Harry J. Holzer -- Federal-state relations in labor exchange policy / David E. Balducchi and Alison J. Pasternak -- State and local labor exchange services / Neil Ridley and William A. Tracy -- Labor exchange performance measurement / David P. Smole -- Evaluating the effectiveness of labor exchange services / Christopher J. O'leary -- Information, tools, and technology : informing labor exchange participants / Jim Woods and Pam Frugoli -- Public provision of employment services in selected OECD countries : the job brokerage function / Douglas Lippoldt and Melvin Brodsky -- Experience and prospects for labor exchange policy / David E. Balducchi, Randall W. Eberts, and Christopher J. O'Leary
    Description / Table of Contents: Overview of labor exchange policies and services / Randall W. Eberts and Harry J. Holzer -- Federal-state relations in labor exchange policy / David E. Balducchi and Alison J. Pasternak -- State and local labor exchange services / Neil Ridley and William A. Tracy -- Labor exchange performance measurement / David P. Smole -- Evaluating the effectiveness of labor exchange services / Christopher J. O'leary -- Information, tools, and technology : informing labor exchange participants / Jim Woods and Pam Frugoli -- Public provision of employment services in selected OECD countries : the job brokerage function / Douglas Lippoldt and Melvin Brodsky -- Experience and prospects for labor exchange policy / David E. Balducchi, Randall W. Eberts, and Christopher J. O'Leary
    Description / Table of Contents: Overview of labor exchange policies and services / Randall W. Eberts and Harry J. HolzerFederal-state relations in labor exchange policy / David E. Balducchi and Alison J. Pasternak -- State and local labor exchange services / Neil Ridley and William A. Tracy -- Labor exchange performance measurement / David P. Smole -- Evaluating the effectiveness of labor exchange services / Christopher J. O'leary -- Information, tools, and technology : informing labor exchange participants / Jim Woods and Pam Frugoli -- Public provision of employment services in selected OECD countries : the job brokerage function / Douglas Lippoldt and Melvin Brodsky -- Experience and prospects for labor exchange policy / David E. Balducchi, Randall W. Eberts, and Christopher J. O'Leary.
    Note: Papers presented at a conference held at Brook Lodge in Augusta, Mich. during Sept. 2002 , Includes bibliographical references and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004
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  • 82
    Online Resource
    Online Resource
    Washington, D.C : Brookings Institution Press
    ISBN: 0815796633 , 9780815796633
    Language: English
    Pages: ix, 401 p , ill , 23 cm
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    Series Statement: EBSCOhost eBook Collection
    Keywords: Service industries Labor productivity ; Industrial productivity Measurement. ; Service industries Labor productivity ; United States ; Industrial productivity Measurement ; United States ; United States ; Service industries Labor productivity ; Industrial productivity Measurement. ; Dienstleistungssektor ; Produktivitätsanalyse ; USA ; Electronic books. ; Electronic books. ; Electronic books ; USA ; Dienstleistungssektor ; Produktivitätsanalyse
    Abstract: "Jack Triplett and Barry Bosworth analyze services sector productivity, demonstrating that fundamental changes have taken place in this sector of the U.S. economy. They show that growth in the services industries fueled the post-1995 expansion in U.S. productivity and assess the role of information technology in transforming and accelerating services productivity. In addition to their findings for the services sector as a whole, they include separate chapters for a diverse range of industries within the sector, including transportation and communications, wholesale and retail trade, and finance and insurance."--BOOK JACKET
    Note: Includes bibliographical references (p. 375-388) and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004
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  • 83
    ISBN: 1402078986 , 9781402078989
    Language: English
    Pages: xxxviii, 391 pages , Illustrationen , 25 cm
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    Series Statement: Milken Institute series on financial innovation and economic growth 5
    Series Statement: EBSCOhost eBook Collection
    Keywords: Savings and loan associations Deregulation ; Savings and loan association failures ; Bank failures ; Savings and loan associations Deregulation ; United States ; Savings and loan association failures United States ; Bank failures United States ; Savings and loan associations Deregulation ; Savings and loan association failures ; Bank failures ; Business United States ; Bankenkrise ; Darlehen ; Deregulierung ; Einlagensicherung ; Savings and loan association ; Sparen ; USA ; Electronic books. ; Electronic books. ; Electronic books ; USA ; Sparen ; Darlehen ; Deregulierung ; Einlagensicherung ; Bankenkrise ; Savings and loan association ; USA ; Sparen ; Darlehen ; Deregulierung ; Einlagensicherung ; Savings and loan association ; Bankenkrise
    Abstract: "The Savings and Loan Crisis: Lessons from a Regulatory Failure" sets the record straight about what actually happened to our banking institutions in the 1980s. As is documented by the highly respected and diverse group of former regulators, scholars and practitioners contributing to this book, the collapse of this industry was caused by a confluence of adverse economic conditions and misguided regulatory decisions. Poorly designed deposit insurance, faulty supervision, and restrictions on investments prevented savings and loans from adapting to a changing financial marketplace. Unable to use financial innovations, savings and loans could not hedge interest rate and credit risks. These factors blocked portfolio diversification and lay at the root of the crisis. The savings and loan crisis was an accident, but it was an avoidable one. Most of the factors responsible for causing and exacerbating the industry's problems were preventable, as is made clear in this volume. This book also provides an insider's view of the transformation of the financial services industry in the United States since the 1980s: how the managers and owners make decisions about product offerings and investments; how the regulators monitor performance and enforce the rules; and how Congress and the Administration influence and are influenced by the financial services industry. Lastly, it focuses attention on the lessons that should have been learned from this difficult period in the history of U.S. banking, and that should help prevent future banking crises everywhere.
    Note: Includes bibliographical references (p. 353-382) and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004
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  • 84
    ISBN: 9789264101142
    Language: English
    Pages: Online-Ressource (117 p.) , ill.
    Series Statement: Implementing the OECD Anti-Bribery Convention
    Parallel Title: Parallelausg. La mise en œuvre de la Convention anti-corruption de l'OCDE ; Rapport sur les États-Unis 2003
    Parallel Title: Parallelausg. La mise en œuvre de la Convention anti-corruption de l'OCDE : Rapport sur les États-Unis 2003
    Keywords: Governance ; United States
    Abstract: This report surveys the legal provisions and the institutions in place in the United States to combat bribery of foreign public officials and evaluates their effectiveness. It examines the mechanisms introduced, in both the public and private sectors, to prevent and detect acts of bribery of foreign public officials. It also reviews the effectiveness of mechanisms for investigating and prosecuting the offence of bribery of foreign public officials and related offences such as fraud and money-laundering. The report concludes with specific recommendations regarding prevention and detection, as well as prosecution and punishment. Key legal provisions to deter, prevent and fight corruption as submitted by the United States to the review process are also included.
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  • 85
    Online Resource
    Online Resource
    Washington, D.C : Brookings Institution Press
    ISBN: 0815796560 , 9780815796565 , 0815701225 , 9780815701224 , 0815701233 , 9780815701231
    Language: English
    Pages: viii, 402 pages , Illustrationenl , 25 cm
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    Series Statement: EBSCOhost eBook Collection
    DDC: 339.2/00973
    Keywords: United States. ; United States / Internal Revenue Service United States / Internal Revenue Service ; United States. ; United States / Internal Revenue Service ; USA ; Tax administration and procedure ; Tax administration and procedure United States ; United States ; Tax administration and procedure ; Besteuerungsverfahren ; Steuerverwaltung ; USA ; Electronic books. ; Electronic books. ; Electronic books ; Aufsatzsammlung ; Aufsatzsammlung ; USA ; Besteuerungsverfahren ; Steuerverwaltung ; USA Internal Revenue Service ; USA ; Besteuerungsverfahren ; Steuerverwaltung ; USA Internal Revenue Service
    Abstract: Introduction / Henry J. Aaron and Joel Slemrod -- The tax shelter battle / Joseph Bankman -- Issues of international tax enforcement / David R. Tillinghast -- Small business and the tax system / Joel Slemrod -- The Turbotax revolution : can technology solve tax complexity? / Austan Goolsbee -- Issues affecting low-income filers / Janet Holtzblatt and Janet McCubbin -- Tax preparers / Marsha Blumenthal and Charles Christian -- Carrots and sticks in enforcement / Frank Cowell -- Effects of tax simplification options : a quantitative analysis / William G. Gale and Jeffrey Rohaly -- Ultimate objectives for the IRS : balancing revenue and service / Alan H. Plumley and C. Eugene Steuerle -- Experience and innovations in other countries / Jeffrey Owens and Stuart Hamilton
    Abstract: Annotation "The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail." "The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS."--BOOK JACKET. Title Summary field provided by Blackwell North America, Inc. All Rights Reserved
    Description / Table of Contents: Introduction / Henry J. Aaron and Joel Slemrod -- The tax shelter battle / Joseph Bankman -- Issues of international tax enforcement / David R. Tillinghast -- Small business and the tax system / Joel Slemrod -- The Turbotax revolution : can technology solve tax complexity? / Austan Goolsbee -- Issues affecting low-income filers / Janet Holtzblatt and Janet McCubbin -- Tax preparers / Marsha Blumenthal and Charles Christian -- Carrots and sticks in enforcement / Frank Cowell -- Effects of tax simplification options : a quantitative analysis / William G. Gale and Jeffrey Rohaly -- Ultimate objectives for the IRS : balancing revenue and service / Alan H. Plumley and C. Eugene Steuerle -- Experience and innovations in other countries / Jeffrey Owens and Stuart Hamilton
    Note: Papers presented at a conference jointly sponsored by the Brookings Institution and the Office of Tax Policy Research at the University of Michigan Business School , Includes bibliographical references and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004
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  • 86
    Online Resource
    Online Resource
    New York : Aldine De Gruyter
    ISBN: 0585490244 , 9780585490243
    Language: English
    Pages: xv, 248 pages , 24 cm
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    Series Statement: Social problems and social issues
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Print version Seasons such as these
    Keywords: Homelessness ; Homelessness ; Social problems ; Homelessness ; Homelessness New York (State) ; New York ; Homelessness Washington (D.C.) ; Social problems United States ; Homelessness ; Social problems ; Homelessness United States ; Homelessness ; Homelessness ; Homelessness ; Social problems ; Homelessness ; Obdachlosigkeit ; United States Social policy 1980-1993. ; United States Social policy ; 1980-1993 ; New York (State) ; New York ; United States ; Washington (D.C.) ; United States Social policy 1980-1993 ; United States Social policy 1980-1993. ; USA ; Electronic books. ; Electronic books. ; Electronic books ; USA ; Obdachlosigkeit ; USA ; Obdachlosigkeit
    Abstract: Activists and the emergence of homelessness as a social problem in Washington, D.C. -- Introduction -- The community for creative non-violence takes on the issue -- The Holy Trinity campaign -- The National Visitor Center campaign -- Claimsmakers in context -- The interpretive context -- The environmental context -- Government officials as claimsmakers -- Introduction -- The emergence of claimsmakers; 1980 - 1993
    Description / Table of Contents: Activists and the emergence of homelessness as a social problem in Washington, D.C. -- Introduction -- The community for creative non-violence takes on the issue -- The Holy Trinity campaign -- The National Visitor Center campaign -- Claimsmakers in context -- The interpretive context -- The environmental context -- Government officials as claimsmakers -- Introduction -- The emergence of claimsmakers
    Description / Table of Contents: Activists and the emergence of homelessness as a social problem in Washington, D.C.Introduction -- The community for creative non-violence takes on the issue -- The Holy Trinity campaign -- The National Visitor Center campaign -- Claimsmakers in context -- The interpretive context -- The environmental context -- Government officials as claimsmakers -- Introduction -- The emergence of claimsmakers.
    Note: Includes bibliographical references (p. 219-248) and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004
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  • 87
    ISBN: 1417525584 , 0520936914 , 9780520936911 , 9781417525584
    Language: English
    Pages: vii, 295 pages , 24 cm
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Erscheint auch als Fractious nation?
    Keywords: USA ; National characteristics, American. ; Political culture ; Citizenship Social aspects ; Social conflict ; Pluralism (Social sciences) ; Social conflict United States ; Cultural pluralism United States ; National characteristics, American ; Political culture ; Citizenship Social aspects ; Political culture United States ; Citizenship Social aspects ; United States ; Cultural pluralism ; Social conflict ; National characteristics, American. ; Political culture ; Citizenship Social aspects ; Social conflict ; Pluralism (Social sciences) ; Electronic books ; Political culture ; Politics and government ; Social conditions ; Social conflict ; Regions & Countries - Americas ; History & Archaeology ; United States - General ; HISTORY ; SOCIAL SCIENCE ; Anthropology ; Cultural ; Citizenship ; Social aspects ; Cultural pluralism ; National characteristics, American ; Moral conditions ; Nationalbewusstsein ; Politische Kultur ; United States Social conditions 1980- ; United States Politics and government 1989- ; United States Social conditions 1980- ; United States Politics and government ; 1989- ; United States Moral conditions ; United States Social conditions ; 1980- ; United States ; United States Moral conditions ; United States Moral conditions. ; United States Politics and government 1989- ; United States Moral conditions. ; United States ; Electronic books. ; Electronic books ; Electronic books. ; Electronic books ; USA Government ; Politische Kultur ; Nationalbewusstsein ; USA Government ; Politische Kultur ; Nationalbewusstsein
    Abstract: Getting a fix on fragmentation: "breakdown" as estimation error, rhetorical strategy, and organizational accomplishment / Jonathan Rieder -- The fetish of difference / Richard Berstein -- Fragments or ties? the defense of difference / Martha Minow -- The myth of culture war: the disparity between private opinion and public politics / Paul DiMaggio -- America's Jews: highly fragmented, insufficiently disputatious / Jack Wertheimer -- Once again, strangers on our shores / Mary C. Waters -- Expelling newcomers: the eclipse of constitutional community / Cecilia Muñoz -- The United States in the world community: the limits of national sovereignty / Douglas S. Massey -- "Who cares who killed Roger Ackroyd?": narrowing the enduring divisions of race / Jennifer Hochschild -- The ambivalence of citizenship: African-American intellectuals in search of community / Kevin Gaines -- Social provision and civic community: beyond fragmentation / Theda Skocpol -- Stable fragmentation in multicultural America / Paul Starr -- The moral compassion of true conservatism / John J. DiIulio Jr. -- Shaking off the past: third ways, fourth ways, and the urgency of politics / E.J. Dionne Jr. -- Epilogue: Into the unknown: unity and conflict after September 11, 2001 / Jonathan Rieder
    Abstract: What are we to make of the speed with which the new climate of national solidarity emerged after September 11? Does it not look strange against a backdrop of the much-touted divisiveness of American life? In truth, The Fractious Nation? makes clear, the contrast of the time of divisiveness before and the time of unity that followed is much too stark, indeed; Since 1980
    Description / Table of Contents: Getting a fix on fragmentation: "breakdown" as estimation error, rhetorical strategy, and organizational accomplishment / Jonathan Rieder -- The fetish of difference / Richard Berstein -- Fragments or ties? the defense of difference / Martha Minow -- The myth of culture war: the disparity between private opinion and public politics / Paul DiMaggio -- America's Jews: highly fragmented, insufficiently disputatious / Jack Wertheimer -- Once again, strangers on our shores / Mary C. Waters -- Expelling newcomers: the eclipse of constitutional community / Cecilia Muñoz -- The United States in the world community: the limits of national sovereignty / Douglas S. Massey -- "Who cares who killed Roger Ackroyd?": narrowing the enduring divisions of race / Jennifer Hochschild -- The ambivalence of citizenship: African-American intellectuals in search of community / Kevin Gaines -- Social provision and civic community: beyond fragmentation / Theda Skocpol -- Stable fragmentation in multicultural America / Paul Starr -- The moral compassion of true conservatism / John J. DiIulio Jr. -- Shaking off the past: third ways, fourth ways, and the urgency of politics / E.J. Dionne Jr. -- Epilogue: Into the unknown: unity and conflict after September 11, 2001 / Jonathan Rieder
    Note: Includes bibliographical references and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004
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  • 88
    Online Resource
    Online Resource
    Cambridge, U.K : Cambridge University Press
    ISBN: 0511063113 , 0511071574 , 9780511071577 , 0521792932 , 9780521792936 , 0521796997 , 9780521796996 , 0511119135 , 9780511119132 , 9780511063114 , 0511056788 , 9780511056789
    Language: English
    Pages: xvi, 296 p , 24 cm
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Print version Cambridge companion to Jewish American literature
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    Keywords: American literature Jewish authors ; History and criticism. ; Jews Intellectual life. ; Judaism and literature ; Judaism in literature. ; Jews in literature. ; American literature Jewish authors ; History and criticism ; Jews Intellectual life ; United States ; Judaism and literature United States ; Judaism in literature ; Jews in literature ; Littérature américaine Auteurs juifs ; Histoire et critique ; Juifs Vie intellectuelle ; États-Unis ; Judai͏̈sme dans la littérature ; Juifs dans la littérature USA ; Juden ; United States ; Judaism in literature ; American literature Jewish authors ; History and criticism ; Jews in literature ; Jews Intellectual life ; Judaism and literature ; American literature Jewish authors ; History and criticism. ; Jews Intellectual life. ; Judaism and literature ; Judaism in literature. ; Jews in literature. ; American literature Jewish authors ; History and criticism ; Jews Intellectual life ; United States ; Juden ; Literatur ; USA ; Electronic books. ; Electronic books. ; Electronic books Aufsatzsammlung ; Online-Publikation ; Criticism, interpretation, etc ; Aufsatzsammlung ; Konferenzschrift ; USA ; Literatur ; Juden ; USA ; Literatur ; Juden
    Abstract: This book addresses a wide array of themes and approaches to the distinct yet multifaceted body of Jewish American literature. Essays cover writing from the 1700s to major contemporary writers such as Saul Bellow and Philip Roth. Topics covered include immigration and acculturation, Yiddish and Hebrew literature, and the Holocaust
    Abstract: Introduction Jewish American literatures in the making Hana Wirth-Nesher Michael P. Kramer -- Beginnings and ends: the origins of Jewish American literary history Michael P. Kramer -- Imagining Judaism in America Susannah Heschel -- Of crucibles and grandfathers: the East European immigrants Priscilla Wald -- Coney Island, USA: America in the Yiddish literary imagination David G. Roskies -- Hebrew literature in America Alan Mintz -- Traces of the past: multilingual Jewish American writing Hana Wirth-Nesher -- Accents of the future: Jewish American popular culture Donald Weber -- Jewish American poetry Maeera Y. Shreiber -- Jewish American writers on the left Alan Wald -- Jewish American Renaissance Ruth R. Wisse -- Holocaust and the Jewish American imagination Emily Miller Budick -- Jewish American women writers and the race question Susan Gubar -- On contemporary literary theory and Jewish American poetics Shira Wolosky -- Identity matters: contemporary Jewish American writing Tresa Grauer
    Description / Table of Contents: Introduction:Jewish American literatures in the making /Hana Wirth-Nesher,Michael P. Kramer --Beginnings and ends: the origins of Jewish American literary history /Michael P. Kramer --Imagining Judaism in America /Susannah Heschel --Of crucibles and grandfathers: the East European immigrants /Priscilla Wald --Coney Island, USA: America in the Yiddish literary imagination /David G. Roskies --Hebrew literature in America /Alan Mintz --Traces of the past: multilingual Jewish American writing /Hana Wirth-Nesher --Accents of the future: Jewish American popular culture /Donald Weber --Jewish American poetry /Maeera Y. Shreiber --Jewish American writers on the left /Alan Wald --Jewish American Renaissance /Ruth R. Wisse --Holocaust and the Jewish American imagination /Emily Miller Budick --Jewish American women writers and the race question /Susan Gubar --On contemporary literary theory and Jewish American poetics /Shira Wolosky --Identity matters: contemporary Jewish American writing /Tresa Grauer.
    Note: Includes bibliographical references and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004 , Introduction:Jewish American literatures in the making , Beginnings and ends: the origins of Jewish American literary history , Imagining Judaism in America , Of crucibles and grandfathers: the East European immigrants , Coney Island, USA: America in the Yiddish literary imagination , Hebrew literature in America , Traces of the past: multilingual Jewish American writing , Accents of the future: Jewish American popular culture , Jewish American poetry , Jewish American writers on the left , Jewish American Renaissance , Holocaust and the Jewish American imagination , Jewish American women writers and the race question , On contemporary literary theory and Jewish American poetics , Identity matters: contemporary Jewish American writing
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  • 89
    Online Resource
    Online Resource
    Cambridge, UK : Cambridge University Press
    ISBN: 0511061943 , 9780511061943 , 0511121253 , 9780511121258 , 0511070403 , 9780511070402
    Language: English
    Pages: x, 167 p , ill , 24 cm
    Edition: Boulder, Colo NetLibrary 2005 Online-Ressource E-Books von NetLibrary
    Series Statement: Cambridge studies in American literature and culture 134
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Erscheint auch als Stoneley, Peter Consumerism and American girls' literature, 1860-1940
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    Keywords: Children's stories, American History and criticism. ; Girls in literature. ; American fiction Women authors ; History and criticism. ; American fiction History and criticism. 19th century ; American fiction History and criticism. 20th century ; Young adult fiction, American History and criticism. ; Girls Books and reading ; Consumption (Economics) in literature. ; Women and literature ; Children's stories, American History and criticism ; American fiction Women authors ; History and criticism ; American fiction History and criticism ; 19th century ; American fiction History and criticism ; 20th century ; Young adult fiction, American History and criticism ; Girls Books and reading ; United States ; Women and literature United States ; Girls in literature ; Consumption (Economics) in literature ; American fiction History and criticism 20th century ; Young adult fiction, American History and criticism ; Girls Books and reading ; American fiction History and criticism 19th century ; Women and literature ; Children's stories, American History and criticism ; American fiction Women authors ; History and criticism ; Children's stories, American History and criticism. ; Girls in literature. ; American fiction Women authors ; History and criticism. ; American fiction History and criticism. 19th century ; American fiction History and criticism. 20th century ; Young adult fiction, American History and criticism. ; Girls Books and reading ; Consumption (Economics) in literature. ; Women and literature ; History and criticism ; American fiction History and criticism ; 19th century ; American fiction History and criticism ; 20th century ; USA ; United States ; American fiction Women authors ; Children's stories, American ; Consumption (Economics) in literature ; Girls ; Books and reading ; Girls in literature ; Women and literature ; Young adult fiction, American ; LITERARY CRITICISM ; American ; General ; American fiction ; Criticism, interpretation, etc ; Online-Publikation ; Mädchenliteratur ; Konsumerismus ; United States ; USA ; Electronic books. ; Electronic books. ; Electronic books Online-Publikation ; Criticism, interpretation, etc ; USA ; Mädchenliteratur ; Konsumerismus ; Geschichte 1860-1940 ; USA ; Mädchenliteratur ; Konsumerismus ; Geschichte 1860-1940
    Abstract: Introduction: "Buying into womanhood" -- pt. 1. Emergence. The fate of modesty -- Magazines and money -- Dramas of exclusion -- pt. 2. Fulfillment. Romantic speculations -- Preparing for leisure -- Serial pleasures -- pt. 3. Revision. The clean and the dirty -- "Black Tuesday" -- Conclusion
    Abstract: In Consumerism and American Girls' Literature, Peter Stoneley looks at how women fictionalised for the girl reader ways of achieving a powerful social and cultural presence. Covering a wide range of works and writers, this book will be of interest to cultural and literary scholars alike; Geschichte 1860-1940; 1800 - 1999
    Description / Table of Contents: Introduction: "Buying into womanhood" -- pt. 1. Emergence. The fate of modesty -- Magazines and money -- Dramas of exclusion -- pt. 2. Fulfillment. Romantic speculations -- Preparing for leisure -- Serial pleasures -- pt. 3. Revision. The clean and the dirty -- "Black Tuesday" -- Conclusion
    Note: Includes bibliographical references and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2005
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  • 90
    Online Resource
    Online Resource
    Cambridge, U.K : Cambridge University Press
    ISBN: 0511062958 , 9780511062957 , 0511121636 , 9780511121630 , 0511071418 , 9780511071416
    Language: English
    Pages: xiii, 351 p , 24 cm
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    Series Statement: Cambridge studies in American literature and culture [139]
    Series Statement: EBSCOhost eBook Collection
    Series Statement: Cambridge studies in American literature and culture
    Parallel Title: Erscheint auch als Kerkering, John D Poetics of national and racial identity in nineteenth-century American literature
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    Keywords: American literature History and criticism. 19th century ; National characteristics, American, in literature. ; Nationalism and literature History 19th century. ; Nationalism History 19th century. ; Group identity in literature. ; Race in literature. ; American literature History and criticism ; 19th century ; Nationalism and literature History ; 19th century ; United States ; Nationalism History ; 19th century ; United States ; National characteristics, American, in literature ; Group identity in literature ; Race in literature ; Nationalism History 19th century ; American literature History and criticism 19th century ; Nationalism and literature History 19th century ; American literature History and criticism. 19th century ; National characteristics, American, in literature. ; Nationalism and literature History 19th century. ; Nationalism History 19th century. ; Group identity in literature. ; Race in literature. ; American literature History and criticism ; 19th century ; Nationalism and literature ; Race in literature ; Race relations ; American literature ; Group identity in literature ; National characteristics, American, in literature ; Nationalism ; LITERARY CRITICISM ; American ; General ; Criticism, interpretation, etc ; History ; Online-Publikation ; Literatur ; Nationalbewusstsein ; Ethnische Identität ; United States Race relations 19th century. ; History ; United States Race relations ; History ; 19th century ; United States Race relations 19th century ; History ; United States Race relations 19th century. ; History ; United States Race relations ; History 19th century ; USA ; Schottland ; Englisch ; United States ; Schottland ; USA ; Englisch ; Electronic books. ; Electronic books. ; Electronic books Online-Publikation ; USA ; Schottland ; Englisch ; Literatur ; Nationalbewusstsein ; Ethnische Identität ; Geschichte 1800-1900 ; USA ; Schottland ; Englisch ; Literatur ; Nationalbewusstsein ; Ethnische Identität ; Geschichte 1800-1900
    Abstract: I: The poetics of national identity -- 1. "We are five-and-forty": meter and national identity in Sir Walter Scott -- 2. "Our sacred union." "our beloved Apalachia": nation and genius loci in Hawthorne and Simms -- II: The poetics of racial identity -- 3. "Of me and of mine": the music of racial identity -- 4. "Blood will tell": literary effects and the diagnosis of racial instinct -- The conservation of identities
    Abstract: Examining the literary history of racial and national identity in nineteenth-century America, Kerkering tells the story of how poetry helped define America as a nation before helping to define America into distinct racial categories. Through formal literary effects, national and racial identities become related elements of a single literary history; Geschichte 1800-1900
    Description / Table of Contents: I: The poetics of national identity -- 1. "We are five-and-forty": meter and national identity in Sir Walter Scott -- 2. "Our sacred union." "our beloved Apalachia": nation and genius loci in Hawthorne and Simms -- II: The poetics of racial identity -- 3. "Of me and of mine": the music of racial identity -- 4. "Blood will tell": literary effects and the diagnosis of racial instinct -- The conservation of identities
    Note: Includes bibliographical references (p. 316-342) and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004
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  • 91
    ISBN: 1587294478 , 9781587294471
    Language: English
    Pages: XIV, 347 Seiten , Illustrationen
    Edition: Online-Ausg. Boulder, Colo NetLibrary 2004 E-Books von NetLibrary
    Series Statement: Studies in theatre history and culture
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Print version American theater in the culture of the Cold War
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    Keywords: Theater United States ; History ; 20th century ; American drama 20th century ; History and criticism ; Theater History 20th century. ; American drama History and criticism. 20th century ; Theater History ; 20th century ; United States ; American drama History and criticism ; 20th century ; United States ; Theater History 20th century ; American drama History and criticism 20th century ; American drama History and criticism 20th century ; Theater History 20th century ; Theater History 20th century. ; American drama History and criticism. 20th century ; Ost-West-Konflikt ; Theater ; PERFORMING ARTS ; Theater ; History & Criticism ; American drama ; Criticism, interpretation, etc ; History ; Drama ; Theater ; USA ; United States ; USA ; Electronic books. ; Electronic book ; Electronic books ; Electronic books. ; Electronic books Criticism, interpretation, etc ; History ; USA ; Theater ; Drama ; Geschichte 1947-1962 ; USA ; Theater ; Geschichte 1947-1962
    Abstract: 1. A theater of containment liberalism -- 2. Empty boys, queer others, and consumerism -- 3. Family circles, racial others, and suburbanization -- 4. Fragmented heroes, female others, and the bomb
    Description / Table of Contents: 1. A theater of containment liberalism -- 2. Empty boys, queer others, and consumerism -- 3. Family circles, racial others, and suburbanization -- 4. Fragmented heroes, female others, and the bomb
    Description / Table of Contents: 1. A theater of containment liberalism2. Empty boys, queer others, and consumerism -- 3. Family circles, racial others, and suburbanization -- 4. Fragmented heroes, female others, and the bomb.
    Note: Electronic reproduction, Boulder, Colo : NetLibrary, 2004
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  • 92
    Online Resource
    Online Resource
    Florham Park, N.J : Financial Executives Research Foundation
    ISBN: 1417500824 , 9781417500826
    Language: English
    Edition: Boulder, Colo NetLibrary Online-Ressource E-Books von NetLibrary
    Series Statement: EBSCOhost eBook Collection
    Keywords: United States. ; United States Sarbanes-Oxley Act of 2002 (United States) ; United States ; United States ; United States. ; USA ; Sarbanes-Oxley Act of 2002 (United States) ; Financial statements Law and legislation ; Corporations Accounting ; Corrupt practices ; Corporations Accounting ; Law and legislation ; Misleading financial statements ; Financial statements Law and legislation ; United States ; Corporations Accounting ; Corrupt practices ; United States ; Corporations Accounting ; Law and legislation ; United States ; Misleading financial statements United States ; United States ; Corporations Accounting ; Corrupt practices ; Corporations Accounting ; Law and legislation ; Misleading financial statements ; Financial statements Law and legislation ; Corporations Accounting ; Corrupt practices ; Corporations Accounting ; Law and legislation ; Misleading financial statements ; Financial statements Law and legislation ; Financial statements Law and legislation ; Corporations Accounting ; Corrupt practices ; Corporations Accounting ; Law and legislation ; Misleading financial statements ; Corporations ; Accounting ; Corrupt practices ; Corporations ; Accounting ; Law and legislation ; Financial statements ; Law and legislation ; Misleading financial statements ; BUSINESS & ECONOMICS ; Accounting ; Financial ; Implementation ; United States ; Electronic books. ; Electronic books ; Electronic books. ; Electronic books Electronic books ; USA Sarbanes-Oxley Act of 2002 ; Implementation ; USA Sarbanes-Oxley Act of 2002 ; Implementation
    Abstract: Verlagsinfo: In a challenging business environment fraught with new rules, financial executives are clearly assuming a lead role to ensure that both existing and new practices comply with the Sarbanes-Oxley Act of 2002 ("the Act"). Though much of the final rulemaking mandated by the new laws have yet to be finalized, companies have focused attention toward complying with proposed rulemaking with particular attention in two areas: financial statement certification and internal controls. This paper will summarize practices used for implementing the Act of 2002 based on guidance from and interviews with FEI's Committee on Corporate Reporting (CCR), other FEI member companies and from final rules or proposed rulemaking from the Securities and Exchange Commission (SEC).
    Note: Title from e-book title screen (viewed Apr. 12, 2004) , "January 2003." , "Executive report." , Made available through NetLibrary; access may be limited to NetLibrary affiliated libraries , Mode of access: World Wide Web.
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  • 93
    Online Resource
    Online Resource
    Iowa City : University of Iowa Press
    ISBN: 1587294346 , 0877459290 , 0877458367 , 9780877458364 , 9780877459293 , 9781587294341
    Language: English
    Pages: xxviii, 245 p , 25 cm
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Print version Feminist avant-garde in American poetry
    Keywords: American poetry History and criticism. 20th century ; Feminism and literature History 20th century. ; Avant-garde (Aesthetics) History 20th century. ; Women and literature History 20th century. ; American poetry Women authors ; History and criticism. ; Experimental poetry, American History and criticism. ; Feminist poetry, American History and criticism. ; American poetry History and criticism ; 20th century ; Feminism and literature History ; 20th century ; United States ; Avant-garde (Aesthetics) History ; 20th century ; United States ; Women and literature History ; 20th century ; United States ; American poetry Women authors ; History and criticism ; Experimental poetry, American History and criticism ; Feminist poetry, American History and criticism ; Avant-garde (Aesthetics) History 20th century ; Women and literature History 20th century ; American poetry Women authors ; History and criticism ; Experimental poetry, American History and criticism ; Feminist poetry, American History and criticism ; American poetry History and criticism 20th century ; Feminism and literature History 20th century ; Experimental poetry, American History and criticism ; Feminist poetry, American History and criticism ; American poetry History and criticism 20th century ; Feminism and literature History 20th century ; American poetry Women authors ; History and criticism ; Avant-garde (Aesthetics) History 20th century ; Women and literature History 20th century ; American poetry History and criticism. 20th century ; Feminism and literature History 20th century. ; Avant-garde (Aesthetics) History 20th century. ; Women and literature History 20th century. ; American poetry Women authors ; History and criticism. ; Experimental poetry, American History and criticism. ; Feminist poetry, American History and criticism. ; History and criticism ; American poetry History and criticism ; 20th century ; USA ; United States ; American poetry Women authors ; LITERARY CRITICISM ; Poetry ; SOCIAL SCIENCE ; Women's Studies ; American poetry ; Avant-garde (Aesthetics) ; Experimental poetry, American ; Feminism and literature ; Feminist poetry, American ; Women and literature ; Criticism, interpretation, etc ; History ; Frauenlyrik ; Feminismus ; Avantgarde ; United States ; USA ; Electronic books. ; Electronic books. ; Electronic books Criticism, interpretation, etc ; History ; USA ; Frauenlyrik ; Avantgarde ; Feminismus ; Geschichte 1910-2000 ; USA ; Frauenlyrik ; Avantgarde ; Feminismus ; Geschichte 1910-2000
    Abstract: Women Poets and the Historical Avant-Gardes -- "Replacing the Noun": Fetishism, Parody, and Gertrude Stein's Tender Buttons -- "Crisis in Consciousness": Mina Loy's "Anglo-Mongrels and the Rose" -- Agendas of Race and Gender -- "a fo / real / revolu/shun": Sonia Sanchez and the Black Arts Movement -- Traditions of Marginality -- "Unsettling" America: Susan Howe and Antinomian Tradition -- "Belatedly Beladied Blues": Hybrid Traditions in the Poetry of Harryette Mullen; Geschichte 1910-2000; 1900 - 1999
    Description / Table of Contents: Women Poets and the Historical Avant-Gardes -- "Replacing the Noun": Fetishism, Parody, and Gertrude Stein's Tender Buttons -- "Crisis in Consciousness": Mina Loy's "Anglo-Mongrels and the Rose" -- Agendas of Race and Gender -- "a fo / real / revolu/shun": Sonia Sanchez and the Black Arts Movement -- Traditions of Marginality -- "Unsettling" America: Susan Howe and Antinomian Tradition -- "Belatedly Beladied Blues": Hybrid Traditions in the Poetry of Harryette Mullen
    Description / Table of Contents: Women Poets and the Historical Avant-Gardes"Replacing the Noun": Fetishism, Parody, and Gertrude Stein's Tender Buttons -- "Crisis in Consciousness": Mina Loy's "Anglo-Mongrels and the Rose" -- Agendas of Race and Gender -- "a fo / real / revolu/shun": Sonia Sanchez and the Black Arts Movement -- Traditions of Marginality -- "Unsettling" America: Susan Howe and Antinomian Tradition -- "Belatedly Beladied Blues": Hybrid Traditions in the Poetry of Harryette Mullen.
    Note: Includes bibliographical references (p. [209]-225) and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004
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  • 94
    Online Resource
    Online Resource
    Cambridge, UK : Cambridge University Press
    ISBN: 0511064489 , 0521811481 , 9780511064487 , 0511058152 , 9780511058158 , 0511120273 , 9780511120275 , 9780521010009 , 0521010004 , 9780521811484
    Language: English
    Pages: vii, 324 p , 23 cm
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Erscheint auch als Vietnam and the American political tradition
    Keywords: Vietnamese Conflict, 1961-1975 ; Vietnamese Conflict, 1961-1975 Protest movements ; Vietnam War, 1961-1975 United States ; Vietnam War, 1961-1975 Protest movements ; United States ; Vietnam War, 1961-1975 ; Vietnam War, 1961-1975 Protest movements ; Vietnamese Conflict, 1961-1975 ; Vietnamese Conflict, 1961-1975 Protest movements ; Protest movements ; HISTORY ; Military ; Vietnam War ; Politics and government ; Opposition ; Politik ; Protestbewegung ; Vietnamkrieg ; United States Politics and government 1963-1969. ; United States Politics and government 1969-1974. ; United States Politics and government ; 1963-1969 ; United States Politics and government ; 1969-1974 ; United States ; United States Politics and government 1963-1969 ; United States Politics and government 1969-1974 ; United States Politics and government 1963-1969. ; United States Politics and government 1969-1974. ; United States ; USA ; Electronic books. ; Electronic books ; Electronic books. ; Electronic books ; Aufsatzsammlung ; USA ; Vietnamkrieg ; Politik ; Opposition ; Protestbewegung ; USA ; Vietnamkrieg ; Politik ; Opposition ; Protestbewegung
    Abstract: Anti-imperialism in U.S. foreign relations / Frank Ninkovich -- World War II, congress, and the roots of postwar American foreign policy / Randall B. Woods -- The progressive dissent: Ernest Gruening and Vietnam / Robert D. Johnson -- "Come home, America": the story of George McGovern / Thomas J. Knock -- Congress must draw the line: Senator Frank Church and the opposition to the Vietnam War and the imperial presidency / David F. Schmitz -- Dixie's dove: J. William Fulbright, the Vietnam War, and the American South / Randall B. Woods -- Advice and dissent: Mike Mansfield and the Vietnam War / Donald A. Ritchie -- The reluctant "volunteer": the origins of Senator Albert A. Gore's opposition to the Vietnam War / Kyle Longley -- A delicate balance: John Sherman Cooper and the Republican opposition to the Vietnam War / Fredrik Logevall -- Friendly fire: Lyndon Johnson and the challenge to containment / H.W. Brands -- Richard Nixon, congress, and the war in Vietnam, 1969-1974 / Robert D. Schulzinger; Vietnam War (1961-1975); 1961 - 1975
    Description / Table of Contents: Anti-imperialism in U.S. foreign relations / Frank Ninkovich -- World War II, congress, and the roots of postwar American foreign policy / Randall B. Woods -- The progressive dissent: Ernest Gruening and Vietnam / Robert D. Johnson -- "Come home, America": the story of George McGovern / Thomas J. Knock -- Congress must draw the line: Senator Frank Church and the opposition to the Vietnam War and the imperial presidency / David F. Schmitz -- Dixie's dove: J. William Fulbright, the Vietnam War, and the American South / Randall B. Woods -- Advice and dissent: Mike Mansfield and the Vietnam War / Donald A. Ritchie -- The reluctant "volunteer": the origins of Senator Albert A. Gore's opposition to the Vietnam War / Kyle Longley -- A delicate balance: John Sherman Cooper and the Republican opposition to the Vietnam War / Fredrik Logevall -- Friendly fire: Lyndon Johnson and the challenge to containment / H.W. Brands -- Richard Nixon, congress, and the war in Vietnam, 1969-1974 / Robert D. Schulzinger
    Note: Includes bibliographical references and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004
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  • 95
    ISBN: 0511062095 , 9780511062094 , 0511070551 , 9780511070556
    Language: English
    Pages: xiv, 160 pages , Illustrationen , 24 cm
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    Series Statement: Political economy of institutions and decisions
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Erscheint auch als Chang, Kelly H Appointing central bankers
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    Keywords: Economic and Monetary Union Economic and Monetary Union ; Economic and Monetary Union ; Economic and Monetary Union. ; Economic and Monetary Union ; Federal Reserve banks. ; Banks and banking, Central ; Banks and banking, Central ; Monetary policy ; Monetary policy ; Banks and banking, Central United States ; Banks and banking, Central Europe ; Monetary policy United States ; Monetary policy Europe ; Europe ; United States ; Federal Reserve banks ; Monetary policy ; Banks and banking, Central ; Monetary policy ; Banks and banking, Central ; Federal Reserve banks. ; Banks and banking, Central ; Banks and banking, Central ; Monetary policy ; Monetary policy ; BUSINESS & ECONOMICS ; Money & Monetary Policy ; Banks and banking, Central ; Federal Reserve banks ; Monetary policy ; Centrale banken ; Staatstoezicht ; Benoemingen ; Bankiers ; Einfluss ; Geldpolitik ; Notenbank ; Politik ; Europe ; United States ; Europäische Union ; USA ; Electronic books. ; Electronic books ; Electronic books. ; Electronic books ; Hochschulschrift ; Europäische Union ; Geldpolitik ; USA ; Europäische Union ; Notenbank ; Politik ; Einfluss ; USA ; USA Government ; Bestellung ; Bankier ; Federal Reserve System Board of Governors ; Geldpolitik ; Ökonometrisches Modell
    Abstract: A formal model of the appointment process -- Estimating monetary policy preferences -- Empirically testing the model's predictions -- Appointments to the European Central Bank -- The origins of the Federal Reserve appointment process -- Conclusions
    Abstract: This book attempts to answer three questions. Do politicians influence monetary policy via Fed appointments? Who influences the process - the President alone or both the President and the Senate? What explains the structure of the Fed appointment process?
    Description / Table of Contents: A formal model of the appointment process -- Estimating monetary policy preferences -- Empirically testing the model's predictions -- Appointments to the European Central Bank -- The origins of the Federal Reserve appointment process -- Conclusions
    Note: Based on the author's thesis (doctoral)--Stanford University , Includes bibliographical references (p. 147-156) and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004
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  • 96
    Online Resource
    Online Resource
    Chapel Hill : University of North Carolina Press
    ISBN: 0807863084 , 9780807863084 , 0807827614 , 9780807827611 , 080785428X , 9780807854280
    Language: English
    Pages: 259 pages , Illustrationen , 25 cm
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Erscheint auch als Window on freedom
    Keywords: Racism Political aspects 20th century. ; History ; African Americans Civil rights 20th century. ; History ; Minorities Civil rights 20th century. ; History ; Racism Political aspects ; History ; 20th century ; United States ; African Americans Civil rights ; History ; 20th century ; Minorities Civil rights ; History ; 20th century ; United States ; Racisme Aspect politique ; Histoire ; 20e siècle ; États-Unis ; Noirs américains Droits ; Histoire ; 20e siècle ; Minorités Droits ; Histoire ; 20e siècle ; États-Unis ; Racism Political aspects 20th century ; History ; African Americans Civil rights 20th century ; History ; Minorities Civil rights 20th century ; History ; Racism Political aspects 20th century. ; History ; African Americans Civil rights 20th century. ; History ; Minorities Civil rights 20th century. ; History ; African Americans Civil rights ; History ; 20th century ; Minorities Civil rights ; History ; 20th century ; United States ; Minorités Droits ; Histoire ; 20e siècle ; États-Unis ; Noirs américains Droits ; Histoire ; 20e siècle ; Racism Political aspects ; History ; 20th century ; United States ; Racisme Aspect politique ; Histoire ; 20e siècle ; États-Unis ; Minorities ; Civil rights ; Race relations ; Political aspects ; Racism ; Political aspects ; Rassenverhoudingen ; Burgerrechten ; Buitenlandse betrekkingen ; African Americans ; Civil rights ; Diplomatic relations ; POLITICAL SCIENCE ; Government ; International ; History ; POLITICAL SCIENCE ; International Relations ; General ; Electronic books ; Außenpolitik ; Menschenrecht ; Rassendiskriminierung ; Schwarze ; United States Foreign relations 1945-1989. ; United States Race relations ; Political aspects. ; United States Foreign relations ; Developing countries Foreign relations ; United States Foreign relations ; 1945-1989 ; United States Race relations ; Political aspects ; United States Foreign relations ; Developing countries ; Developing countries Foreign relations ; United States ; États-Unis Relations extérieures ; 1945-1989 ; États-Unis Relations raciales ; Aspect politique ; États-Unis Relations extérieures ; Pays en voie de développement ; Pays en voie de développement Relations extérieures ; États-Unis ; Developing countries ; United States ; United States Race relations ; Political aspects ; United States Foreign relations ; Developing countries Foreign relations ; United States Foreign relations 1945-1989 ; United States Foreign relations 1945-1989. ; United States Race relations ; Political aspects. ; United States Foreign relations ; Developing countries Foreign relations ; Developing countries Foreign relations ; United States ; Pays en voie de développement Relations extérieures ; États-Unis ; Developing countries ; United States ; United States Foreign relations ; 1945-1989 ; United States Foreign relations ; Developing countries ; United States Race relations ; Political aspects ; États-Unis Relations extérieures ; 1945-1989 ; États-Unis Relations extérieures ; Pays en voie de développement ; États-Unis Relations raciales ; Aspect politique ; Developing countries ; United States ; USA ; Electronic books. ; Electronic book ; Electronic books. ; Electronic books History ; Aufsatzsammlung ; Electronic books. ; Electronic book ; Electronic books. ; Electronic books History ; Aufsatzsammlung ; USA ; Außenpolitik ; Rassendiskriminierung ; Schwarze ; Menschenrecht ; USA ; Außenpolitik ; Rassendiskriminierung ; Schwarze ; Menschenrecht
    Abstract: Demonstrates how US foreign policy has been embedded in social, economic and cultural factors of domestic and foreign origin. It argues that the campaign to realize full civil rights for racial and ethnic minorities in the US is best understood in the context of competitive international relations
    Abstract: Seen from the outside : the international perspective on America's dilemma / Paul Gordon Lauren -- Race from power : U.S. foreign policy and the general crisis of white supremacy / Gerald Horne -- Brown babies : race, gender, and policy after World War II / Brenda Gayle Plummer -- Bleached souls and Red Negroes : the NAACP and Black Communists in the early Cold War, 1948-1952 / Cary Fraser -- An American dilemma : race and realpolitik in the American response to the Bandung Conference, 1955 / Cary Fraser -- Segregationists and the world : the foreign policy of the white resistance / Thomas Noer -- The unwelcome mat : African diplomats in Washington, D.C., during the Kennedy years / Michael Krenn -- Birmingham, Addis Ababa, and the image of America : international influence on U.S. civil rights politics in the Kennedy administration / Mary L. Dudziak -- Antiwar Aztlán : the Chicano movement opposes U.S. intervention in Vietnam / Lorena Oropeza -- From Cold War to global interdependence : the political economy of African American antiapartheid activism, 1968-1988 / Donald R. Culverson. - Demonstrates how US foreign policy has been embedded in social, economic and cultural factors of domestic and foreign origin. It argues that the campaign to realize full civil rights for racial and ethnic minorities in the US is best understood in the context of competitive international relations
    Description / Table of Contents: Seen from the outside : the international perspective on America's dilemma / Paul Gordon Lauren -- Race from power : U.S. foreign policy and the general crisis of white supremacy / Gerald Horne -- Brown babies : race, gender, and policy after World War II / Brenda Gayle Plummer -- Bleached souls and Red Negroes : the NAACP and Black Communists in the early Cold War, 1948-1952 / Cary Fraser -- An American dilemma : race and realpolitik in the American response to the Bandung Conference, 1955 / Cary Fraser -- Segregationists and the world : the foreign policy of the white resistance / Thomas Noer -- The unwelcome mat : African diplomats in Washington, D.C., during the Kennedy years / Michael Krenn -- Birmingham, Addis Ababa, and the image of America : international influence on U.S. civil rights politics in the Kennedy administration / Mary L. Dudziak -- Antiwar Aztlán : the Chicano movement opposes U.S. intervention in Vietnam / Lorena Oropeza -- From Cold War to global interdependence : the political economy of African American antiapartheid activism, 1968-1988 / Donald R. Culverson
    Note: Includes bibliographical references (p. [239]-249) and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004 , Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 3, no. 4, p. 15-129
    ISSN: 1996-580X
    Language: English
    Pages: 127 p
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 3, no. 4, p. 15-129
    Keywords: Development ; United States
    Abstract: The United States has a substantial impact on promoting economic growth and reducing poverty in developing countries due to the large size of its economy, its ability to influence world opinion and action and its weight within the international donor community. In 2001 the United States was the largest donor in the OECD’s Development Assistance Committee (DAC) in volume terms, reporting net official development assistance (ODA) of USD 10.9 billion, more than one-fifth of the DAC total. This represented 0.11% of its gross national income (GNI), the lowest ODA/GNI ratio in the DAC and below the DAC average country effort of 0.40%. President Bush recently announced a bold new proposal, the “Millennium Challenge Account” (MCA) for an additional USD 5 billion annually by 2006. If approved by Congress, the MCA will consolidate the American position as the largest donor, and slightly improve the country’s ODA/GNI performance. The American “checks and balances” system of government has some important ramifications for United States development co-operation. This approach implicates a wide range of stakeholders in budget decision-making, especially through the Congress. Flexible approaches to compromise are standard features of the American system, especially for issues of a short-term nature that respond to national or special interests. Addressing long-term issues related to development co-operation can prove more difficult because they lack urgency or a sufficiently strong and influential domestic constituency. Several of the issues raised in the 1998 DAC Peer Review are being addressed by the current Administration. However, some important development issues, including those relating to Congress, to the basic structure of American aid administration, or to the promotion of policy coherence for development, have proven more resistant to change and are noted again in this review...
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  • 98
    ISBN: 9789264034853
    Language: English
    Pages: Online-Ressource (32 p)
    Keywords: Taxation
    Abstract: This Agreement contains two models for bilateral agreements drawn up in the light of the commitments undertaken by the OECD and the committed jurisdictions. The Working Group was chaired by Malta and the Netherlands and marks the first results of the OECD's collaboration with the jurisdictions that have committed to improve transparency and establish effective exchange of information in tax matters.
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  • 99
    ISBN: 9789264033993
    Language: English
    Pages: Online-Ressource (14 p)
    Parallel Title: Parallelausg. Projet de l'OCDE sur les pratiques fiscales dommageables ; Rapport d'étape 2001
    Parallel Title: Parallelausg. Projet de l'OCDE sur les pratiques fiscales dommageables : Rapport d'étape 2001
    Keywords: Taxation
    Abstract: This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and non-Member economies. It is a follow-up to the June 2000 Report and responds to the 1998 Ministerial Mandate to address harmful tax competition (1998 Report).In developing this Report, the OECD seeks to establish a framework within which all countries - large and small, rich and poor, OECD and non-OECD - can work together constructively to eliminate harmful tax practices with respect to highly mobile activities such as in the financial and service areas. The OECD seeks to encourage an environment in which free and fair tax competition can take place in order to assist in achieving its overall aims to foster economic growth and development world-wide.
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  • 100
    Online Resource
    Online Resource
    Cambridge, UK : Cambridge University Press
    ISBN: 0511041527 , 9780511041525 , 051104786X , 9780511047862 , 0511119496 , 9780511119491
    Language: English
    Pages: vii, 281 p , 24 cm
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    Series Statement: Cambridge studies in American theatre and drama 15
    Series Statement: EBSCOhost eBook Collection
    Parallel Title: Erscheint auch als Wilmer, S.E Theatre, society, and the nation
    Keywords: American drama History and criticism. ; Social problems in literature. ; National characteristics, American, in literature. ; Nationalism and literature ; Literature and society ; Theater and society ; Theater History. ; Group identity in literature. ; Ethnic groups in literature. ; Minorities in literature. ; American drama History and criticism ; Nationalism and literature United States ; Literature and society United States ; Theater and society United States ; Theater History ; United States ; Minorities in literature United States ; Social problems in literature ; National characteristics, American, in literature ; Group identity in literature ; Ethnic groups in literature ; Literature and society ; Theater and society ; Theater History ; American drama History and criticism ; Nationalism and literature ; Minorities in literature ; American drama History and criticism. ; Social problems in literature. ; National characteristics, American, in literature. ; Nationalism and literature ; Literature and society ; Theater and society ; Theater History. ; Group identity in literature. ; Ethnic groups in literature. ; Minorities in literature. ; DRAMA ; American ; American drama ; Ethnic groups in literature ; Group identity in literature ; Literature and society ; Minorities in literature ; National characteristics, American, in literature ; Nationalism and literature ; Social problems in literature ; Theater and society ; Criticism, interpretation, etc ; History ; Theater ; Drama ; Geschichte ; Kulturelle Identität ; Nationalbewusstsein ; Nationalcharakter ; United States ; USA ; Electronic books. ; Electronic books. ; Electronic books Criticism, interpretation, etc ; History ; USA ; Theater ; Drama ; Nationalbewusstsein ; Kulturelle Identität ; Geschichte ; Nationalcharakter ; USA ; Theater ; Drama ; Nationalbewusstsein ; Kulturelle Identität ; Nationalcharakter ; Geschichte
    Abstract: Cover; Half-title; Series-title; Title; Copyright; Contents; Acknowledgements; Introduction; 1 From British colony to independent nation: refashioning identity; 2 Federalist and Democratic Republican theatre: partisan drama in nationalist trappings; 3 Independence for whom? American Indians and the Ghost Dance; 4 The role of workers in the nation The Paterson Strike Pageant; 5 Staging social rebellion in the 1960s; 6 Reconfiguring patriarchy: suffragette and feminist plays; 7 Imaging and deconstructing the multicultural nation in the 1990s; Notes; Select bibliography; Index
    Abstract: Steve Wilmer selects key historical moments in American history and examines how the theatre, in formal and informal settings, responded to these events, from the Colonial fight for independence, through Native American struggles, the Socialist Worker play, the Civil Rights Movement, and up to works of the last decade
    Note: Includes bibliographical references (p. 250-266) and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004
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