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  • English  (14)
  • 2000-2004  (14)
  • Organisation for Economic Co-operation and Development  (14)
  • Taxation  (10)
  • United States
  • 1
    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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  • 2
    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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  • 3
    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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  • 4
    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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  • 5
    ISBN: 9789264034822
    Language: English
    Pages: Online-Ressource (74 p)
    Keywords: Taxation ; Hungary
    Abstract: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought.
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  • 6
    ISBN: 9789264184527
    Language: English
    Pages: Online-Ressource (73 p)
    Parallel Title: Parallelausg. Attribution de bénéfices aux établissements stables
    Keywords: Taxation
    Abstract: Currently, there is a lack of consensus amongst OECD Member countries as to how profits should be attributed to a permanent establishment (PE). As a first step in remedying this situation a working hypothesis has been developed as to the preferred approach for attributing profits to the PE. The basis for the working hypothesis is to examine how far the approach of treating the PE as a hypothetical distinct and separate enterprise can be taken and how the guidance in the OECD Transfer Pricing Guidelines could be applied, by analogy, to attribute profits to a PE. This discussion draft contains the results of testing the working hypothesis in general (Part I) and to PEs of banks (Part II). Public comments are invited in order to assist in the development of an OECD consensus on the attribution of profits to a PE.
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  • 7
    Language: English
    Pages: 14 p. , 21 x 29.7cm
    Series Statement: OECD Digital Economy Papers no.55
    Parallel Title: Parallelausg. Coopération bilatérale pour combattre la fraude transfontière: l'expérience des Etats-Unis et du Canada
    Keywords: Science and Technology ; Canada ; United States
    Abstract: On 22 March 2000 the CCP held a half-day Forum Session intended to explore the challenges and possibilities associated with international co-operation. Using the experience of the United States and Canada as a practical example, the session provided an overview of ongoing efforts to combat the growing problem of cross-border fraudulent, misleading and unfair commercial conduct. The delegations of Canada and the United States took the leading role in preparing for the session, giving the Committee a first-hand look at their experiences working together to facilitate communication, information sharing, and bilateral co-operation in certain cross-border enforcement actions. The following is a summary record of the Forum Session and the presentations given by representatives from the Competition Bureau of Industry Canada and the United States Federal Trade Commission. Copyright
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  • 8
    ISBN: 9789264034808
    Language: English
    Pages: Online-Ressource (45 p)
    Keywords: Taxation ; Czech Republic
    Abstract: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought.
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  • 9
    ISBN: 9789264184541
    Language: English
    Pages: Online-Ressource (31 p)
    Keywords: Taxation
    Abstract: Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
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  • 10
    ISBN: 9789264188600
    Language: English
    Pages: Online-Ressource (152 p.) , ill.
    Series Statement: Nuclear Development
    Keywords: Nuclear Energy ; United States
    Abstract: Nuclear power plant life management (PLIM) has become an important issue in the context of changing business circumstances caused by regulatory reform of the electricity market. Specifically, the economic aspect of PLIM is being closely investigated as part of the search for greater competitiveness. It was in this light that the NEA organised an international workshop on "Nuclear Power Plant Life Management in a Changing Business World". The objective of the workshop was to examine the status of PLIM activities in OECD Member countries and to develop a set of recommendations through separate working groups focusing on technology, regulation and business. The workshop also provided an opportunity to exchange information on lessons learned from past successes and failures. These proceedings will be of particular interest to those playing a policy role in the nuclear industry and those in a position to shape future PLIM strategies.
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  • 11
    ISBN: 9789264034785
    Language: English
    Pages: Online-Ressource (47 p)
    Keywords: Taxation ; Lithuania
    Abstract: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through the OECD iLibrary, www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
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  • 12
    ISBN: 9789264034815
    Language: English
    Pages: Online-Ressource
    Keywords: Taxation ; Estonia
    Abstract: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
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  • 13
    ISBN: 9789264034792
    Language: English
    Pages: Online-Ressource (64 p)
    Keywords: Taxation ; Latvia
    Abstract: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
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  • 14
    ISBN: 9789264034846
    Language: English
    Pages: Online-Ressource (61 p)
    Keywords: Taxation ; Poland
    Abstract: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
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