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  • English  (37)
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  • English  (37)
  • 1
    ISBN: 9781316648117 , 9781107198302
    Language: English
    Pages: xi, 143 Seiten
    Edition: First paperback edition
    DDC: 341.480973
    RVK:
    Keywords: Human rights United States ; Civil rights United States
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  • 2
    ISBN: 9781118701461
    Language: English
    Pages: xxii, 459 S. , graph. Darst.
    Series Statement: Wiley handbooks in criminology and criminal justice
    Parallel Title: Online version Handbook of law and society
    Parallel Title: Online-Ausg. The handbook of law and society
    DDC: 340/.115
    RVK:
    Keywords: Law Social aspects ; Gesellschaft ; Recht ; Rechtssoziologie
    Note: Includes bibliographical references and index , On the emerging maturity of law & society: an introduction , Charting the "classics" in law and society : the development of the field over the past half century , Mapping a cultural studies of law , Legal history , Ethnographic and comparative approaches , Just a thought? : instantiations and constructions of procedural justice , Lawyers and the legal profession , Courts and judges : the legitimacy imperative and the importance of appearances , Jurors and juries , Upside down and inside out : regulators and regulatory processes in contemporary perspective , Using public law to shaper private organizations , Police and policing , Law and the family , Law & society perspectives on antidiscrimination law , Law & society perspectives on punishment and social control , Welfare law , Immigration law and immigrants : "lived experiences" , The return of religion : the rise, decline, and possible resurrection of legal secularism , Human rights , More than human legalities : advocating an "animal turn" in law and society , Law and disability , The constitution of identity : law and race , The constitution of identity : new modalities of nationality, citizenship, belongingand being , The past, present, and future of rights scholarship , Law and social movements : old debates and new directions , The rule of law and economic development : global scripts, vernacular translations , Law in colonialism : legacies and lineages , Law and globalism : law without the state as law without violence
    URL: Cover
    URL: Cover
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  • 3
    Book
    Book
    Stanford, Calif. : Stanford University Press
    ISBN: 9780804789165
    Language: English
    Pages: 273 S. , 23 cm
    Additional Information: Rezensiert in Corsten, Claire [Rezension von: Sarat, Austin, 1947-, Gruesome spectacles] 2022
    Parallel Title: Erscheint auch als Sarat, Austin Gruesome spectacles
    DDC: 364.660973
    RVK:
    Keywords: Executions and executioners History ; Capital punishment History ; USA ; Todesstrafe ; Methode ; Vollziehung ; Fehler ; Geschichte 1890-2010
    Description / Table of Contents: The mere extinguishment of life? : technological efficiency, botched executions and the legitimacy of capital punishment in the United StatesA clumsy, inefficient, inhuman thing : death by hanging -- When science fails : electrocution -- A short and unhappy history : the gas chamber -- "How enviable a quiet death . . ." : lethal injection -- Botched executions and the struggle to end capital punishment.
    Note: Includes bibliographical references and index
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  • 4
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 9781107014237 , 1107014239
    Language: English
    Pages: XI, 237 S. , 23 cm
    DDC: 303.484
    RVK:
    Keywords: USA ; Jurist ; Richter ; Gesellschaft ; Meinung ; Aufsatzsammlung ; Dissenting opinions--United States--Congresses. ; Judicial opinions--United States--Congresses. ; Dissenters--Legal status, laws, etc.--United States--Congresses. ; Konferenzschrift 2011 ; Aufsatzsammlung ; Konferenzschrift 2011 ; Aufsatzsammlung
    Note: Includes bibliographical references and index
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  • 5
    ISBN: 9781107008434 , 9781107614321
    Language: English
    Pages: XII, 309 S. , 24 cm
    DDC: 340/.112
    RVK:
    Keywords: Criminal justice, Administration of Moral and ethical aspects ; Law and ethics ; Transitional justice ; Criminal justice, Administration of ; Moral and ethical aspects ; Law and ethics ; Transitional justice ; Konferenzschrift
    Abstract: "This book explores the tension between law's need for and dependence on merciful judgments and suspicions that regularly accompany them"--
    Abstract: "Merciful Judgments in Contemporary Society: Legal Problems/Legal Possibilities explores the tension between law's need for and dependence on merciful judgments and suspicions that regularly accompany them. Rather than focusing primarily on definitional questions or the longstanding debate about the moral worth and importance of mercy, this book focuses on mercy as a part of, and problem, for law. Whether one starts from a worry about rules and discretion, about the attitudes of citizens and their leaders, or ways to undo the past, merciful judgments challenge and perplex, just as they help to sustain, our legal system. Charting these possibilities and problems is the work that this book seeks to do. Here we ask what challenges merciful judgments pose for law? When and why do those judgments encourage and nurture legal ingenuity and resourcefulness? When and why do they precipitate crises and breakdowns in legal authority? This book is a product of The University of Alabama School of Law symposia series on "Law, Knowledge & Imagination." This series explores the ways law is known and imagined in a diverse array of disciplines, including political science, history, cultural studies, philosophy, and science. In addition, books produced through the Alabama symposia explore various conjunctions of law, knowledge, and imagination as they play out in debates about theory and policy and speak to venerable questions as well as contemporary issues"--
    Note: Includes bibliographical references and index , When can or should legal judgment be merciful? , The place of mercy in legal discourse , Commentary on Chapter 1 : response to "The place of mercy in legal discourse" , Mercy, crime control, and moral credibility , Commentary on Chapter 2 : thoughts on mercy and self-examination , Defending a role for mercy in a criminal justice system , Commentary on Chapter 3 : commentary on "Defending a role for mercy in a criminal justice system" , Actions of mercy , Commentary on Chapter 4 : Reflections on "Actions of mercy" , A Feminist view of mercy, judgment, and the "Exception" in the context of transitional justice , Commentary on Chapter 5 : the interpretative process : feminist reconstructions
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  • 6
    ISBN: 1107023688 , 9781107023680
    Language: English
    Pages: XI, 311 S. , 24 cm
    DDC: 342.7308/52
    RVK:
    Keywords: Freedom of religion ; Konferenzschrift 2011 ; USA ; Religionsfreiheit ; Recht
    Abstract: "There is an enormous scholarly literature on law's treatment of religion. Most scholars now recognize that although the U.S. Supreme Court has not offered a consistent interpretation of what 'non-establishment' or religious freedom means, as a general matter it can be said that the First Amendment requires that government not give preference to one religion over another or, although this is more controversial, to religion over non-belief. But these rules raise questions that will be addressed in Legal Responses to Religious Practices in the United States: namely, what practices constitute a 'religious activity' such that it cannot be supported or funded by government? And what is a religion, anyway? How should law understand matters of faith and accommodate religious practices?"--
    Abstract: "There is an enormous scholarly literature on law's treatment of religion. Most scholars now recognize that although the U.S. Supreme Court has not offered a consistent interpretation of what "non-establishment" or religious freedom means, as a general matter it can be said that the First Amendment requires that government not give preference to one religion over another or, although this is more controversial, to religion over non-belief. But these rules raise questions that will be addressed in Legal Responses to Religious Practices in the United States: Namely, what practices constitute a "religious activity" such that it cannot be supported or funded by government? And what is a religion, anyway? How should law understand matters of faith and accommodate religious practices?"--
    Description / Table of Contents: Machine generated contents note: 1. A history of ambivalence: how religion and U.S. law have developed together Amanda Porterfield; 2. Commentary on religion's accommodation to American law and culture Timothy Hoff; 3. Against neutralism: faith based groups, discrimination, and state subsidy Corey Brettschneider; 4. Commentary on freedom of speech, equal citizenship, and the anti-caste principle: a commentary on regulating hate speech Bryan Fair; 5. Expanding the Bob Jones Compromise Caroline Mala Corbin; 6. Commentary on religious practice and sex discrimination: a case for toleration? Meredith Render; 7. Religious freedom and the nondiscrimination norm Richard W. Garnett; 8. Commentary on religious freedom and the nondiscrimination norm Paul Horwitz; 9. Freedom of religion or freedom of the church? Steven D. Smith; 10. Commentary on government for the time being William Brewbaker.
    Note: Includes bibliographical references and index
    URL: Cover
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  • 7
    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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  • 8
    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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  • 9
    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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  • 10
    ISBN: 9789264119208
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Corporate governance of listed companies in China
    DDC: 338.60951
    RVK:
    Keywords: Corporate Governance ; Aktiengesellschaft ; Aufsichtsrat ; China ; Governance ; Industry and Services ; China, People’s Republic ; China ; Corporate Governance
    Abstract: This report looks at the institutional framework of corporate governance in China through the prism of the OECD Principles of Corporate Governance and is a product of the ongoing OECD-China Policy Dialogue on Corporate Governance. By assessing a broad range of laws, regulations and codes, it provides a valuable reference for understanding how much has been achieved in Chinese corporate governance and the main ambitions of future reform efforts. The report shows that corporate governance has improved significantly since the Chinese stock market was created in 1990, with important achievements in establishing and developing the legal and regulatory framework. The OECD-China Self-Assessment represents a thorough review of all laws, regulations and codes that relate to every principle recommended by the OECD Principles of Corporate Governance. It documents the advances in the Chinese Corporate Governance framework. Building on this report, bilateral co-operation between China and the OECD will continue to enhance the understanding of China’s corporate governance system and how it impacts on company and investor behaviour.
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  • 11
    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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  • 12
    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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  • 13
    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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  • 14
    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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  • 15
    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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  • 16
    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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  • 17
    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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  • 18
    ISBN: 9789264107052
    Language: English
    Pages: Online-Ressource (312 p.)
    Parallel Title: Erscheint auch als The call for innovative and open government
    DDC: 352.8/8
    RVK:
    Keywords: Öffentliche Dienstleistung ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; Electronic books ; OECD ; Öffentlicher Sektor ; Öffentliche Dienstleistung ; Internationaler Vergleich
    Abstract: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation; a more effective and performance-oriented public service; promotion of open and transparent government; and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation.
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  • 19
    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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  • 20
    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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  • 21
    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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  • 22
    ISBN: 9789264085886
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa; Deutschland 2010
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa: Deutschland 2010
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
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    Keywords: Regulierung ; Deutschland ; Governance ; Germany ; Deutschland ; Regulierung
    Abstract: This report maps and analyses the core issues which together make up effective regulatory management for Germany, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include: strategy and policies for improving regulatory management; institutional capacities for effective regulation and the broader policy making context; transparency and processes for effective public consultation and communication; processes for the development of new regulations, including impact assessment and for the management of the regulatory stock, including administrative burdens; compliance rates, enforcement policy and appeal processes; and the multilevel dimension: interface between different levels of government and interface between national processes and those of the EU. This book is part of a project examining better regulation, being carried out in partnership with the European Commission.
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  • 23
    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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  • 24
    Book
    Book
    Cambridge [u.a.] : Cambridge University Press
    ISBN: 0521899052 , 9780521899055
    Language: English
    Pages: XI, 539 S. , 24 cm
    Edition: 1. publ.
    Parallel Title: Erscheint auch als Law and the humanities
    Parallel Title: Erscheint auch als Law and the humanities
    DDC: 344/.097
    RVK:
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    Keywords: Law and the humanities ; Law and the humanities ; Aufsatzsammlung ; Recht ; Geisteswissenschaften ; Rechtsphilosophie
    Abstract: A humanities of resistance : fragments for a legal history of humanity / Costas Douzinas -- Three tales of two texts : an introduction to law and the humanities / Kathryn Abrams -- Law, culture & humility / Steven L. Winter -- Biblical : the passion of the god of justice / Chaya Halberstam -- Natural and human / Catherine Kellogg -- Positive / Matthew Smith -- Postmodern justice / Peter Goodrich -- The novel / Susan Sage Heinzelman -- Imagining law as film : representation without reference / Richard Sherwin -- Law and television : screen phenomena and captive audiences / Susanna Lee -- Art / Christine Farley -- Language / Penny Pether -- Interpretation / Jay Mootz -- Narrative and rhetoric / Ravit Reichman -- Justice as translation / Harriet Murav -- The constitution of history and memory / Ariela Gross -- Trials / Lindsay Farmer -- Testimony, witnessing / Jan-Melissa Schramm -- Judgment in law and the humanities / Desmond Manderson -- Punishment / Karl Shoemaker
    Note: Includes bibliographical references and index , Hier auch später erschienene, unveränderte Nachdrucke
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  • 25
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 9780521876278 , 9780521699761
    Language: English
    Pages: XI, 320 S.
    Edition: 1. publ.
    DDC: 303.601
    RVK:
    Keywords: Political violence ; Capital punishment ; Staatsgewalt ; Todesstrafe ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Todesstrafe ; Staatsgewalt
    Note: Includes bibliographical references and index
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  • 26
    Book
    Book
    Stanford, Calif. : Stanford University Press
    Show associated volumes/articles
    ISBN: 0804755752 , 9780804755757
    Language: English
    Pages: 192 Seiten
    Series Statement: The Amherst series in law, jurisprudence, and social thought
    DDC: 340.11
    RVK:
    Keywords: Religion and law ; Religion and state ; Aufsatzsammlung ; Kirchenrecht ; Kirchenpolitik
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264029508
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Tax Policy Studies no.14
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Clark, W. Steven; Taxation of capital gains of individuals
    Parallel Title: Franz. Ausg. u.d.T. Limposition des gains en capital des personnes physiques
    Parallel Title: Parallelausg. L'imposition des gains en capital des personnes physiques : Enjeux et méthodes
    Parallel Title: Erscheint auch als Taxation of capital gains of individuals
    RVK:
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    Keywords: Wertzuwachssteuer ; OECD-Staaten ; OECD ; Steuerpolitik ; Kapitalertragsteuer
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  • 28
    ISBN: 9264022104
    Language: English
    Pages: Online-Ressource
    Series Statement: The development dimension
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Integrating human rights into development
    Parallel Title: Franz. Ausg. u.d.T. Intégration des droits de l'homme dans le développement
    Parallel Title: Erscheint auch als Integrating human rights into development
    RVK:
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    Keywords: Entwicklungsorganisation ; Entwicklungshilfe ; Bilateralität ; Menschenrecht ; Menschenrechtspolitik ; Schutz ; Industriestaaten ; Entwicklungsländer ; Entwicklungshilfe ; Entwicklungspolitik ; Menschenrechtspolitik ; Entwicklungshilfe ; Menschenrecht
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  • 29
    ISBN: 9264022015
    Language: English
    Pages: Online-Ressource
    Series Statement: The Development Dimension
    Series Statement: The development dimension
    Parallel Title: Druckausg. u.d.T. Trade, agriculture and development
    Parallel Title: Erscheint auch als Trade, agriculture and development
    DDC: 338.18
    RVK:
    Keywords: Agraraußenhandel ; Außenwirtschaftspolitik ; Entwicklung ; Globalisierung ; Welt ; Konferenzschrift ; Entwicklungsländer ; OECD ; Entwicklungspolitik ; Welthandel ; Liberalisierung ; Agrarhandel
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  • 30
    ISBN: 1931719209
    Language: English
    Pages: XII, 596 S. , 24 cm
    DDC: 340.115
    RVK:
    Keywords: Sociological jurisprudence ; Culture and law ; Violence (Law) ; Law Cases ; United States
    Note: Includes bibliographical references and indexes
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  • 31
    Book
    Book
    Malden, Mass. [u.a.] : Blackwell Publ.
    Show associated volumes/articles
    ISBN: 0631228969
    Language: English
    Pages: XXI, 666 S
    Edition: 1. publ.
    Series Statement: Blackwell companions to sociology 11
    Series Statement: Blackwell companions to sociology
    Parallel Title: Online-Ausg. The Blackwell companion to law and society
    DDC: 340.115
    RVK:
    Keywords: Law Social aspects ; Law Social aspects ; Law ; Aufsatzsammlung ; Gesellschaft ; Interaktion ; Recht ; Gesellschaft ; Interaktion ; Recht
    Note: Includes bibliographical references and index
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  • 32
    ISBN: 0822331071 , 0822331438
    Language: English
    Pages: III, 366 S.
    DDC: 340.115
    RVK:
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    Keywords: Culture and law ; Sociological jurisprudence ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Rechtswissenschaft ; Kulturwissenschaften ; Aufsatzsammlung ; Kulturwissenschaften ; Rechtswissenschaft
    Description / Table of Contents: Approaches to the cultural study of law -- Deploying law and legal ideas in culture and society -- Reading legal events
    Note: Includes index
    URL: Inhaltsverzeichnis  (kostenfrei)
    URL: Inhaltsverzeichnis  (kostenfrei)
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  • 33
    ISBN: 0801439574
    Language: English
    Pages: VI, 446 S. , 24 cm.
    DDC: 349.73
    RVK:
    Keywords: Law United States ; History ; 20th century ; Congresses ; Law Congresses ; History ; 20th century ; United States ; Aufsatzsammlung ; Konferenzschrift ; USA ; Recht ; Aufsatzsammlung ; Geschichte 1900-2000 ; USA ; Recht ; Geschichte 1900-2000 ; USA ; Rechtswissenschaft ; Rechtsprechung ; Geschichte 1900-1999
    Note: "This volume grew out of a conference-Law2000-held in October 1999" -- Acknowledgments
    URL: Inhaltsverzeichnis  (kostenfrei)
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  • 34
    ISBN: 0195141164 , 0195141172
    Language: English
    Pages: xi, 417 S. , 24 cm
    Series Statement: Oxford socio-legal studies
    DDC: 340.115
    RVK:
    Keywords: Cause lawyers ; Public interest law ; National state ; Globalization ; Aufsatzsammlung ; Rechtsanwalt ; Politisches Engagement ; Globalisierung ; Internationaler Vergleich
    Note: Includes bibliographical references and index
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  • 35
    ISBN: 0195146026
    Language: English
    Pages: XI, 263 S. , 24 cm
    Edition: 1. issued as pbk.
    RVK:
    Keywords: Capital punishment Congresses ; Aufsatzsammlung ; USA ; Todesstrafe
    Note: 'This book emerged out of a conference entitled 'Capital punishment in law and order' held at Amhest College in April, 1997' - acknowledgments , Includes bibliographical references and index , First published: 1999
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  • 36
    Book
    Book
    Princeton [u.a.] : Princeton Univ. Press
    Show associated volumes/articles
    ISBN: 0691048444 , 0691048452
    Language: English
    Pages: 181 S. , 23 cm
    DDC: 340/.11
    RVK:
    Keywords: Justice ; Law United States ; Violence ; Law ; Philosophy ; Violence (Law) ; Aufsatzsammlung ; Gewalt ; Rechtsphilosophie
    Note: Includes bibliographical references and index
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  • 37
    ISBN: 9780195113204 , 0195113195 , 0195113209
    Language: English
    Pages: VIII, 560 S. , 24 cm
    Series Statement: Oxford socio-legal studies
    DDC: 340.115
    RVK:
    Keywords: Cause lawyers ; Law Political aspects ; Sociological jurisprudence ; Public interest law ; Practice of law ; Aufsatzsammlung ; Rechtsanwalt ; Das Gute ; Politisches Engagement ; Soziale Gerechtigkeit ; Rechtsanwendung ; Politisierung ; Internationaler Vergleich
    Note: Includes bibliographical references and index
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