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  • English  (154)
  • Paris : OECD Publishing  (83)
  • Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg  (71)
  • Law  (152)
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  • 1
    ISBN: 9789264285675
    Language: English
    Pages: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - peer review reports on the exchange of information on tax rulings
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    Keywords: Information ; Steuerpolitik ; Unternehmensbesteuerung ; Besteuerungsverfahren ; Taxation ; Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmen ; Steuerrecht ; Steuerplanung ; Geschichte 2016
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 100 jurisdictions have joined the Inclusive Framework and will take part in a peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses countries against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges of rulings; and v) transparency on certain aspect of intellectual property regimes. This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. It covers the jurisdictions which participated in the BEPS Project prior to the creation of the Inclusive Framework, and it assesses implementation for the 1 January 2016 – 31 December 2016 period.
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264269064
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Diffuse pollution, degraded waters
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    Keywords: Gewässerbelastung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; OECD ; Wasserverschmutzung ; Kontrolle ; Wassergüte
    Abstract: After decades of regulation and investment to reduce point source water pollution, OECD countries still face water quality challenges (e.g. eutrophication) from diffuse agricultural and urban sources of pollution, that is disperse pollution from surface runoff, soil filtration and atmospheric deposition. The relative lack of progress reflects the complexities of controlling multiple pollutants from multiple sources, their high spatial and temporal variability, associated transactions costs, and limited political acceptability of regulatory measures. This report outlines the water quality challenges facing OECD countries today, presents a range of policy instruments and innovative case studies of diffuse pollution control, and concludes with an integrated policy framework to tackle diffuse water pollution. An optimal approach will likely entail a mix of policy interventions reflecting the basic OECD principles of water quality management – pollution prevention, treatment at source, the polluter pays and beneficiary pays principles, equity, and policy coherence.
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  • 3
    ISBN: 9789264244047
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als International regulatory co-operation
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    Keywords: Regulierung ; Internationale Zusammenarbeit ; Internationale Organisation ; Governance ; Regulierung ; Internationale Organisation
    Abstract: Borders are becoming increasingly porous, with growing flows of goods, services, people and capital. Governments, more than ever, need to co-ordinate their efforts to develop global standards to address climate change, as well as crises related to finance, health, environment and migration; secure peace; and ensure sustainable economic prosperity and social inclusion. International organisations play a key role in fostering multilateral action and addressing the fragmentation that may undermine effective domestic action. To shed greater light on international standard setting, this unique report collects, compares and assesses the practices of 50 international organisations on their governance arrangements, operational modalities, use of quality management disciplines and co-operation efforts. It analyses different types of organisations – inter-governmental, supra-national, trans-governmental and private – and identifies avenues for making their action more effective, inclusive and relevant.
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
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    Keywords: Science and Technology ; Bericht ; Big Data ; Weltwirtschaft ; Wohlstand
    Abstract: Today, the generation and use of huge volumes of data are redefining our “intelligence” capacity and our social and economic landscapes, spurring new industries, processes and products, and creating significant competitive advantages. In this sense, data-driven innovation (DDI) has become a key pillar of 21st-century growth, with the potential to significantly enhance productivity, resource efficiency, economic competitiveness, and social well-being. Greater access to and use of data create a wide array of impacts and policy challenges, ranging from privacy and consumer protection to open access issues and measurement concerns, across public and private health, legal and science domains. This report aims to improve the evidence base on the role of DDI for promoting growth and well-being, and provide policy guidance on how to maximise the benefits of DDI and mitigate the associated economic and societal risks.
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
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    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
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  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
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    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
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    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
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    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
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    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264179288
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Erscheint auch als Better regulation in Europe
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    Keywords: Regulierung ; Griechenland ; Governance ; Greece ; Griechenland ; Wirtschaftspolitik ; Regulierung
    Abstract: This review of regulation in Greece maps and analyses the core issues which together make up effective regulatory management, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include improving regulatory management, institutional capacities for effective regulation, transparency and processes for effective public consultation and communication, processes for the development of new regulations and for the management of the regulatory stock, compliance rates, enforcement policy. appeal processes, the interface between different levels of government and interface between national processes and those of the EU.
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  • 11
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642192913
    Language: English
    Pages: Online-Ressource (LIV, 1423p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Vienna Convention on the Law of Treaties
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    Keywords: Law ; Law ; Kommentar ; Vienna Convention on the Law of Treaties between States and International Organizations or between International Organizations 1986 März 21 ; Convention de Vienne sur le droit des traités : 1969
    Abstract: The Commentary on the Vienna Convention on the Law of Treaties provides an in-depth article-by-article analysis of all provisions of the Vienna Convention. The texts are uniformly structured: (I) Purpose and Function of the Article, (II) Historical Background and Negotiating History, and (III) Elements of the Article. The Vienna Convention on Treaties between States and IOs and between IOs is taken into account where appropriate. In sum, the present Commentary contains a comprehensive legal analysis of all aspects of the international law of treaties. Where the law of treaties reaches into oth
    Note: Description based upon print version of record
    URL: Volltext  (lizenzpflichtig)
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  • 12
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642233098
    Language: English
    Pages: Online-Ressource (XVIII, 718p. 14 illus, digital)
    Series Statement: European Yearbook of International Economic Law 3
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. European yearbook of international economic law ; 2012
    DDC: 340
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    Keywords: International economics ; Law ; Law ; International economics ; Europäische Union ; Auslandsinvestition ; Recht ; Europäische Union ; Auslandsinvestition ; Recht
    Abstract: Jörg Philipp Terhechte
    Abstract: This third volume of the "European Yearbook of International Economic law" focuses on two major topics of current academic and political interest. Firstly, it addresses the 10th anniversary of China's accession to the WTO and its implications; secondly, it deals with different legal aspects of global energy markets
    Description / Table of Contents: David Freestone, Charlotte Streck (eds.),Legal Aspects of Carbon Trading - Kyoto,Copenhagen and Beyond;
    Note: Description based upon print version of record
    URL: Volltext  (lizenzpflichtig)
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  • 13
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642195075 , 1283369087 , 9781283369084
    Language: English
    Pages: Online-Ressource (XIX, 582p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. The European Union after Lisbon
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    Keywords: Verfassungsreform ; EU-Recht ; Wirtschaftsordnung ; Staatsrecht ; Außenpolitik ; Internationale Sicherheit ; EU-Staaten ; Constitutional law ; Law ; Law ; Constitutional law ; Constitutional law--European Union countries. ; European Union countries--Foreign relations. ; European Union. ; National security--European Union countries. ; Aufsatzsammlung ; Europäische Union ; Verfassungsrecht ; Europäische Union ; Mitgliedsstaaten ; Internationale Politik ; Sicherheitspolitik ; Verfassungsrecht ; Europäische Union ; Mitgliedsstaaten ; Internationale Politik ; Sicherheitspolitik ; Verfassungsrecht
    Note: Includes bibliographical references
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 14
    ISBN: 9783642223921
    Language: English
    Pages: Online-Ressource (XII, 467p. 1 illus, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Boehm, Franziska, 1980 - Information sharing and data protection in the area of freedom, security and justice
    DDC: 341.2422
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    Keywords: Constitutional law ; Law ; Law ; Constitutional law ; Europäische Union ; Innere Sicherheit ; Polizei ; Grenzüberschreitende Kooperation ; Datenaustausch ; Internationale Amtshilfe ; Datenschutz ; Privatsphäre ; Europäische Union ; Innere Sicherheit ; Polizei ; Grenzüberschreitende Kooperation ; Datenaustausch ; Internationale Amtshilfe ; Datenschutz ; Privatsphäre
    Abstract: Privacy and data protection in police work and law enforcement cooperation has always been a challenging issue. Current developments in EU internal security policy, such as increased information sharing (which includes the exchange of personal data between European law enforcement agencies and judicial actors in the area of freedom, security and justice (Europol, Eurojust, Frontex and OLAF)) and the access of EU agencies, in particular Europol and Eurojust, to data stored in European information systems such as the SIS (II), VIS, CIS or Eurodac raise interesting questions regarding the balance between the rights of individuals and security interests. This book deals with the complexity of the relations between these actors and offers for the first time a comprehensive overview of the structures for information exchange in the area of freedom, security and justice and their compliance with data protection rules in this field
    Abstract: Privacy and data protection in police work and law enforcement cooperation has always been a challenging issue. Current developments in EU internal security policy, such as increased information sharing (which includes the exchange of personal data between European law enforcement agencies and judicial actors in the area of freedom, security and justice (Europol, Eurojust, Frontex and OLAF)) and the access of EU agencies, in particular Europol and Eurojust, to data stored in European information systems such as the SIS (II), VIS, CIS or Eurodac raise interesting questions regarding the balance
    Note: Description based upon print version of record
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 15
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642228575
    Language: English
    Pages: Online-Ressource (XVIII, 276p. 8 illus, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Seredyńska, Iwona Insider dealing and criminal law
    DDC: 343.07
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    Keywords: Law ; Law ; USA ; Frankreich ; Großbritannien ; Luxemburg ; Polen ; Insidergeschäft ; Strafrecht ; Kriminalisierung ; Rechtsvergleich ; USA ; Frankreich ; Großbritannien ; Luxemburg ; Polen ; Insidergeschäft ; Strafrecht ; Kriminalisierung ; Rechtsvergleich
    Abstract: Iwona Seredy?ska
    Abstract: This work is a multidisciplinary analysis of the issue of insider dealing from the perspective of the applicability of criminal law to regulate it. First, it examines the nature of its prohibition in the European Union and in the United States of America. The text includes a more extensive overview of prohibition in four Member States of the European Union (France, the United Kingdom, Luxembourg and Poland). Then, it summarises the arguments presented by ethicists and economists in favour of and against insider dealing. Further, it analyses the foundations of criminal law and justifications th
    Description / Table of Contents: Bibliography; Books and Articles;
    Note: Description based upon print version of record
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 16
    ISBN: 9789264115026
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
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    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Taxation ; Italy ; Italien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 17
    ISBN: 9789264117860
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
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    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 18
    ISBN: 9789264117617
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 19
    ISBN: 9789264117655
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 20
    ISBN: 9789264117983
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency
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  • 21
    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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  • 22
    ISBN: 9789264114708
    Language: English
    Pages: Online-Ressource (98 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; France 2011 ; Combiné ; Phase 1 Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Taxation ; France ; Frankreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 23
    ISBN: 9789264114661
    Language: English
    Pages: Online-Ressource (102 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Suisse 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Taxation ; Switzerland ; Schweiz ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 24
    ISBN: 9789264118164
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Taxation ; United Kingdom ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 25
    ISBN: 9789264117723
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Taxation ; Austria ; Österreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 26
    ISBN: 9789264118119
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 27
    ISBN: 9789264117709
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 28
    ISBN: 9789264117884
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Luxembourg 2011 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 29
    ISBN: 9789264117983
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
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  • 30
    ISBN: 9789264117860
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
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  • 31
    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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  • 32
    ISBN: 9789264115026
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
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  • 33
    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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  • 34
    ISBN: 9789264114708
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : France 2011 : Combiné : Phase 1 + Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
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  • 35
    ISBN: 9789264117655
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
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  • 36
    ISBN: 9789264117709
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
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  • 37
    ISBN: 9789264118119
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    Library Location Call Number Volume/Issue/Year Availability
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  • 38
    ISBN: 9789264117617
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
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  • 39
    ISBN: 9789264118164
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Großbritannien ; Finanzverwaltung ; Steuerrecht
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  • 40
    ISBN: 9789264117723
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Österreich ; Finanzverwaltung ; Steuerrecht
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  • 41
    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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  • 42
    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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  • 43
    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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  • 44
    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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  • 45
    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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  • 46
    ISBN: 9789264114661
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Suisse 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Schweiz ; Finanzverwaltung ; Steuerrecht
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  • 47
    ISBN: 9789264117884
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Luxembourg 2011 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Luxemburg ; Finanzverwaltung ; Steuersystem
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  • 48
    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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  • 49
    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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  • 50
    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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  • 51
    ISBN: 9789264097094
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dänemark ; Taxation ; Denmark ; Dänemark ; 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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  • 52
    ISBN: 9783642164552
    Language: English
    Pages: Online-Ressource (IX, 141p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. International law and humanitarian assistance
    RVK:
    Keywords: Comparative law ; Public law ; Political science ; Law ; Law ; Comparative law ; Public law ; Political science ; Comparative law ; Law ; Political science ; Public law ; Aufsatzsammlung ; Humanitäre Hilfe ; Humanitäres Völkerrecht
    Abstract: It is becoming increasingly apparent that there are major gaps in International Humanitarian Law and Public International Law in the area of humanitarian assistance. In response international organizations such as the UN and the EU are developing their own legal frameworks for humanitarian assistance and the body of customary law and so-called international disaster response law is growing steadily. This however shows that a coherent body of law is far from being a given. The legal reality of international law pertaining to emergency response is rather broadly spread over various international legal fields and related documents, covering situations of armed conflict and natural disasters. This book is one of the first attempts of linking different legal areas in the growing field of what could be called the international law of humanitarian assistance.
    Description / Table of Contents: International Law and Humanitarian Assistance; A Crosscut Through Legal Issues Pertaining to Humanitarianism; Contents; Abbreviations; Contributors; Introduction; 1 General Overview; 2 Detailed Chapter Overview; 2.1 Spieker: The Right to Give and Receive Humanitarian Assistance; 2.2 Mackintosh: Beyond the Red Cross: The Protection of Independent Humanitarian Organizations and Their Staff in International Humanitarian Law; 2.3 Zwitter: United Nations´ Legal Framework of Humanitarian Assistance
    Description / Table of Contents: 2.4 Broberg: Legal Basis of EU Council Regulation 1257/96 Concerning Humanitarian Aid: Time for Revision?2.5 Maus: Human Rights in UN Peace-Keeping Missions: A Framework for Humanitarian Obligations?; 2.6 Heintze: Human Rights and International Humanitarian Law; 2.7 Patnaik: Protection of Individuals in the Event of Disasters: Quest for an International Legal Framework; The Right to Give and Receive Humanitarian Assistance; 1 Terminology and Evolution of Concept; 2 The Legal Regime for Humanitarian Assistance in International Armed Conflicts
    Description / Table of Contents: 2.1 Humanitarian Assistance Within Occupied Territory2.1.1 Protection of the Operation; Obligations and Rights of the Occupying Power; Obligations and Rights of Other States; Actors in Humanitarian Assistance; The Civilian Population Within Occupied Territory; 2.1.2 Protection of Personnel; 2.2 Humanitarian Assistance in Other than Occupied Territory; 2.2.1 The Parties to the Conflict and Other States Concerned; Legal Obligation to Offer and Provide Assistance; Legal Obligation to Accept Offers of Assistance; 2.2.2 Right of the Civilian Population to Receive Assistance
    Description / Table of Contents: 3 The Legal Regime in Non-international Armed Conflicts3.1 Rights According to Common Article 3 Geneva Conventions; 3.2 Rights and Obligations Deriving from Additional Protocol II; 3.3 Customary Law; 4 A ``Right to Access´´?; 5 The Legal Regime for Humanitarian Assistance in Non-conflict Situations; 5.1 International Instruments; 5.1.1 The Principles and Rules for Red Cross and Red Crescent Disaster Relief; 5.1.2 UN GA Resolution 46/182; 5.1.3 International Treaties; 5.2 The IDRL Guidelines; 5.2.1 Responsibilities of Actors; 5.2.2 Initiation and Termination of an Operation
    Description / Table of Contents: 5.2.3 Granting of Legal Facilities6 Evaluation of Rights and Obligations in Humanitarian Action; References; Documents; Beyond the Red Cross: The Protection of Independent Humanitarian Organizations and Their Staff in International Humanitarian Law; 1 Introduction; 2 The Red Cross; 3 Status and Protection of Independent Humanitarian Organisations; 3.1 Status; 3.2 Protection; 4 Improving Protection; 5 Conclusion; References; United Nations´ Legal Framework of Humanitarian Assistance; 1 History of UN´s Humanitarian Actors; 1.1 The Early Days of UN Humanitarian Assistance
    Description / Table of Contents: 1.2 The Cold War Days of UN Humanitarian Assistance
    Note: Includes bibliographical references
    URL: Volltext  (lizenzpflichtig)
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  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264120808
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.21
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation and employment
    DDC: 331.11
    RVK:
    Keywords: Einkommensteuer ; Steuerpolitik ; Erwerbstätigkeit ; Niedrigeinkommen ; Ältere Arbeitskräfte ; Hochqualifizierte Arbeitskräfte ; OECD-Staaten ; Employment ; Taxation ; OECD ; Steuerpolitik ; Einkommensteuer ; Beschäftigung ; Niedriglohn ; Älterer Arbeitnehmer ; Hochqualifizierter Beruf
    Abstract: This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges. Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers. This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers. As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.
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  • 54
    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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  • 55
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642135477
    Language: English
    Pages: Online-Ressource (XIX, 414p. 7 illus, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Cybercrimes
    RVK:
    Keywords: Mass media Law and legislation ; Law ; Law ; Computers Law and legislation ; Criminal Law ; Comparative law ; Mass media ; Criminology ; Internetkriminalität ; Internet ; Computerkriminalität
    Abstract: Designed to serve as a reference work for practitioners, academics, and scholars worldwide, this book is the first of its kind to explain complex cybercrimes from the perspectives of multiple disciplines (computer science, law, economics, psychology, etc.) and scientifically analyze their impact on individuals, society, and nations holistically and comprehensively. In particular, the book shows: how multiple disciplines concurrently bring out the complex, subtle, and elusive nature of cybercrimes; how cybercrimes will affect every human endeavor, at the level of individuals, societies, and nat
    Description / Table of Contents: Cybercrimes:A Multidisciplinary Analysis; Preface; Contents; List of Tables; List of Figures; Part I Introducing Cybercrimes; Chapter1 A Pragmatic, Experiential Definition of Computer Crimes; 1.1 Introducing Computer Crimes; 1.1.1 The Melissa Virus: The Turning Point; 1.1.1.1 The David Smith Prosecution; 1.1.1.2 Lessons from the David Smith Prosecution; 1.1.2 Cybercrimes in Early 2001; 1.1.3 Defining Technical Cybercrime; 1.2 The Battle to Control the Computing Process; 1.2.1 The Nature of the Battle; 1.2.2 The Cyberbattlefield; 1.2.2.1 The Key Elements of the Cyberbattlefield
    Description / Table of Contents: 1.2.2.2 The Artificial and Highly Mutable Nature of the Cyberbattlefield1.2.2.3 Strategic Advantages and Disadvantages in the Cyberbattlefield; 1.2.2.4 Software Vulnerabilities; 1.3 Tools for Fighting the Battle to Control the Computing Process; 1.3.1 Defining Tools; 1.3.2 The Attacker's Technical Tools; 1.3.3 The Attacker's Social Tools; 1.3.4 The Defender's Tools; 1.4 The Convenience Overshoot Warning; References; Part II Computing and Networking Technology and Cybercrimes; Chapter2 Unauthorized Intrusions and Denial of Service; 2.1 Unauthorized Intrusions
    Description / Table of Contents: 2.1.1 Tools to Exploit Unauthorized Intrusions2.1.1.1 Scanners; 2.1.1.2 Remote Exploits; 2.1.1.3 Local Exploits; 2.1.1.4 Monitoring Tools; 2.1.1.5 Stealth and Backdoor Tools; 2.1.1.6 Auto-Rooters; 2.1.2 Deployment of Toolkits for Unauthorized Intrusions; 2.1.2.1 A Methodology of Attack; 2.1.2.2 An Illustrative Example of a Targeted Attack; 2.2 Denial of Service; 2.2.1 Different Manifestations of DDoS Attacks; 2.2.2 Toolkits for DDoS; References; Chapter3 Malicious Code; 3.1 Introduction; 3.1.1 Trends that Facilitate Malicious Codeto Thrive; 3.2 The Nature of Malicious Code
    Description / Table of Contents: 3.2.1 Operational Phases of Malicious Code3.3 Categories of Malicious Code; 3.3.1 Viruses; 3.3.2 Worms; 3.3.2.1 Categories of Worms; 3.3.3 Trojan Horse Programs; 3.3.4 Zombies; 3.3.5 Adware; 3.3.6 Malicious Mobile Code; 3.4 A Closer Look into the Inner Workings of Malicious Code; 3.4.1 Code Red; 3.4.2 Nimda; 3.4.3 Slammer; 3.5 Malicious Code Creation Process; 3.6 Techniques to Defeat Malicious Code; 3.6.1 Host-Based Protection; 3.6.1.1 Bulletproofing; 3.6.1.2 Scanning; 3.6.1.3 Behavioral Monitoring; 3.6.2 Network-Based Protection; 3.6.2.1 Network Intrusion Detection Systems
    Description / Table of Contents: 3.6.2.2 Firewalls and Honey-Pots3.7 Vulnerability Management and Patching; 3.8 The Future of Malicious Code and New Mitigation Approaches; 3.8.1 The Future of Malicious Code; 3.8.2 The Future of Mitigation Approaches; References; Chapter4 Restricting Anti-Circumvention Devices; 4.1 Background: The Difference Between Digitaland Analog; 4.2 Law is Inadequate and Technology is Necessitated; 4.3 Content Protection Efforts; 4.3.1 Copy Prevention; 4.3.1.1 ``Uncopyable'' Computer Files; 4.3.1.2 Dongles; 4.3.2 Licenses and Legal Agreements; 4.3.3 Data Format as Barriers
    Description / Table of Contents: 4.3.4 Software-Based Copy-Protection Systems
    Note: Includes bibliographical references and index
    URL: Volltext  (lizenzpflichtig)
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  • 56
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642144325
    Language: English
    Pages: Online-Ressource (XVII, 520p, digital)
    Series Statement: European Yearbook of International Economic Law 2
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T.
    RVK:
    Keywords: Public law ; Political science ; Law ; Law ; Public law ; Political science
    Abstract: "Part one of Vol. 2 (2011) of the European Yearbook of International Economic Law" addresses two major topics of current academic debate and public interest: firstly, it focuses on the State and the Global Economy, secondly, on Climate Change and International Economic Law. Part two contains treatises of recent regional integration developments taking place in the major regions of the world. Part three covers the legal and political developments in the major international organizations and fora dealing with international economic policy making. Part four contains book reviews of recent works in the field of International Economic Law."--Publisher's website
    Abstract: Part one of Vol. 2 (2011) of the European Yearbook of International Economic Law adresses two major topics of current academic debate and public interest: firstly, it focuses on the State and the Global Economy, secondly, on Climate Change and International Economic Law. Part two contains treatises of recent regional integration developments taking place in the major regions of the world. Part three covers the legal and political developments in the major international organizations and fora dealing with international economic policy making. Part four contains book reviews of recent works in the field of International Economic Law.
    Description / Table of Contents: European Yearbook of International Economic Law 2011; Editorial; Contents; Contributors; Part I: Topics; Distinguished Essay; Forms of Governmental Decision-Making; Stagnation and Diverse Trends; Trade Liberalization Stalemated at a High Level; The Growing International Law Umbrella Protecting Foreign Investment; Proliferation of Competition Laws; Financial Regulation in the Wake of the Banking Crisis; Informal Forms of Intergovernmental Decision-Making; Constitutionalization of the World Economy?; Central Bank Challenges in the Global Economy; Introductory Remarks; Globalization
    Description / Table of Contents: Towards Global Standards and PracticesCentral Banks as Guardians of Price Stability; Central Bank Independence and Accountability; Regionalization; Global Challenges to Central Banking; The Globalization of Monetary Policy; The Global Economic Crisis; Concluding Remarks; An International Normative Framework for Sovereign Wealth Funds?; Introduction; Basic Issues; Searching for a Precise Legal Definition of SWFs; Fund; Wealth (Fund); Sovereign (Fund); Specific Nature of SWFs; Development and Objectives of SWFs; Some Historical Remarks; Different Objectives; Structure and Activities
    Description / Table of Contents: Funding and Spending RulesInvestment Strategies and Policies; SWFs and Other Funds Engaged in International Financial Activities; Concepts for a Normative Framework at International Level; Global Institutions; International Monetary Fund; Organization for Economic Cooperation and Development; Bank for International Settlements; World Trade Organization; International Working Group of Sovereign Wealth Funds; European Commission; Preliminary Conclusions; Elements of an International Normative Framework for SWFs; International Investment Law; GAPP: Nature, Content and Scope
    Description / Table of Contents: Purpose, Membership, OrganizationImprovement by Disclosure?; Dispute Settlement Under GAPP?; SWFs and the Financial Market Crisis; New Rules Needed?; Sovereign Wealth Funds: Market Investors or ``Imperialist Capitalists´´? The European Response to Direct Investment by Non-EU State-Controlled Entities; Introduction; SWF: The Phenomenon and the Questions It Raises; Defining SWFs; Experiences with SWFs So Far; Concerns Regarding the Investment Activities of SWFs and Other Foreign State-Controlled Entities; The US Reaction to Foreign States´ Involvement in Economic Activities Within the USA
    Description / Table of Contents: The Legal Framework of EU Law on Member States´ Involvement in Economic ActivitiesDo Public Undertakings Benefit from the Protection of the Free-Movement Rules?; Cross-Border Investments: Freedom of Establishment or Free Movement of Capital?; Foreign States´ Involvement in Economic Activities Within the EU: What Rules Do We Have? What Rules Do We Need?; Concerns Regarding the Involvement of Foreign States in Economic Activities Within the EU: The Commission´s Proposal for a ``Co; Member States´ Entry Controls for Foreign Investment and the Free Movement of Capital
    Description / Table of Contents: Does Art. 56 TEC (Equivalent to Art. 63 TFEU) Apply at All to National Foreign Investment Control Regimes Limited to the Acquis
    Note: Includes bibliographical references , Part I:TopicsSpecial Focus I:The State and the Global EconomyDistinguished Essay:Governmental Decision-Making in the World Economy , Central Bank Challenges in the Global Economy , An International Normative Framework for Sovereign Wealth Funds? , Sovereign Wealth Funds: Market Investors or "Imperialist Capitalists"? The EuropeanResponse to Direct Investment by Non-EU State-Controlled Entities , The Role of the IMF as a Global Financial Authority , No Ado About Nothing: Obama's Trade Policies After 1 Year , Special Focus II:Climate Change and International Economic LawCarbon Capture and Storage from the Perspective of International Law , Biofuels and WTO Law , Climate Labelling and the WTO: The 2010 EU Ecolabelling Programme as a Test Case Under WTO Law , Environmental Services and the General Agreement on Trade in Services (GATS): Legal Issues and Negotiating Stakes at the WTO , European Union Competences and Actions in International Environment Law: RecentDevelopments and Current Challenges , Part II:Regional IntegrationThe European Union and Regional Trade Agreements: A Case Study of the EU-Korea FTA , MENA: The Question of Palestinian Observership and Accession to the WTO , Integration and Disintegration in North America: The Rise and Fall of International Economic Law in One Region , African Regional Economic Integration: Is the Paradigm Relevant and Appropriate? , Regional Integration in Latin America: Some Lessons of 50 Years of Experience , Report on the ASEAN Economic Cooperation and Integration , Part III:International Economic InstitutionsFrom the G8 to the G20: Reforming the Global Economic Governance System , The Doha Development Agenda at a Crossroads: What Are the Remaining Obstacles toThe Conclusion of the Round: Part II? , WTO Dispute SettlementThe Establishment of 'Binding Guidance' by the Appellate Body in US Stainless Steel and Recent Dispute Settlement Rulings , Part IV:Book ReviewsRudolf Dolzer, Christoph Schreuer, Principles of International Investment Law , Daniel Wüger and Thomas Cottier, Genetic Engineering and the World Trade System , Simon Lester and Bryan Mercurio with Arwel Dawies and Kara Leitner, World Trade Law: Text, Materials and Commentary , Rüdiger Wolfrum, Peter-Tobias Stoll and Clemens Feinäugle, WTO: Trade in Services, Max Planck Commentaries on World Trade Law, Vol. 6 , Part V:MaterialsOpinion of Advocate General Kokott Delivered on 26 March 2009
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    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642179006
    Language: English
    Pages: Online-Ressource (XIX, 279p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Grover, Sonja C. Schoolchildren as propaganda tools in the war on terror
    RVK:
    RVK:
    Keywords: Criminal Law ; Comparative law ; Political science ; Sociology ; Law ; Law ; Criminal Law ; Comparative law ; Political science ; Sociology ; Afghanistan ; Schulkind ; Sicherheit ; Propaganda ; Internationaler Terrorismus ; Bekämpfung ; Afghanistan ; Schulkind ; Sicherheit ; Propaganda ; Internationaler Terrorismus ; Bekämpfung
    Abstract: This book explores in what ways both sides involved in the so-called war on terror are using schoolchildren as propaganda tools while putting the children's security at grave risk. The book explores how terrorists use attacks on education to attempt to destabilize the government while the government and the international aid community use increases in school attendance as an ostensible index of largely illusory progress in the overall security situation and in development. The book challenges the notion that unoccupied civilian schools are not entitled under the law of armed conflict to a high standard of protection which prohibits their use for military purposes. Also examined are the potential violations of international law that can occur when government and education aid workers encourage and facilitate school attendance, as they do, in areas within conflict-affected states such as Afghanistan where security for education is inadequate and the risk of terror attacks on education high.
    Description / Table of Contents: pt. 1. Re-examining the role of education aid as a component of the 'humanitarian' agenda in conflict-affected states -- pt. 2. Attacks on education : the scope of the problem and unwitting complicity of CAFS, their coalition allies and the international aid community -- pt. 3. Attacks on education : issues of accountability for both sides in the 'War on Terror.'
    Note: Includes bibliographical references and index
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    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642171673
    Language: English
    Pages: Online-Ressource (XIII, 96p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Terhechte, Jörg Philipp, 1975 - International competition enforcement law between cooperation and convergence
    RVK:
    Keywords: Comparative law ; Economic policy ; Law ; Law ; Comparative law ; Economic policy ; Internationales Kartellrecht ; Kartellverwaltungsverfahren ; Internationales Kartellrecht ; Kartellverwaltungsverfahren
    Abstract: " The international dimensions of competition law and policy are most often examined at the level of substantive law. In this legal area both intentional and spontaneous assimilation and harmonization trends can be recognized, which manifest themselves e.g. in comparable approaches to combating particularly harmful restraints (so-called ""hardcore cartels""). However, the complex terrain of enforcement law has been mainly ignored up to date. Are there common approaches in this field as well? How are the various competition laws linked with each other in respect to procedural norms? This book conceptualizes ""International Competition Enforcement Law"" against the backdrop of these issues and at the level of comparative law. The ciphers ""cooperation"" and ""convergence"" will serve as the two principle ideas for this book. "
    Note: Includes bibliographical references
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  • 59
    ISBN: 9783642200489
    Language: English
    Pages: Online-Ressource (XXXIII, 685p. 6 illus, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Suksi, Markku, 1959 - Sub-state governance through territorial autonomy
    RVK:
    Keywords: Comparative law ; Public law ; Law ; Law ; Comparative law ; Public law ; Schottland ; Ålandinseln ; Puerto Rico ; Hongkong ; Aceh ; Sansibar ; Memelland ; Autonomie ; Selbstbestimmungsrecht ; Völkerrecht ; Schottland ; Ålandinseln ; Puerto Rico ; Hongkong ; Aceh ; Sansibar ; Memelland ; Autonomie ; Selbstbestimmungsrecht ; Völkerrecht
    Abstract: Markku Suksi
    Abstract: This study focuses on territorial autonomy, which is often used in different conflict-resolution and minority situations. Four typical elements are identified on the basis of the historical example of the Memel Territory and the so-called Memel case of the PCIJ; distribution of powers, participation through elections and referendums, executive power of territorial autonomy, and international relations. These elements are used for a comparative analysis of the constitutional law that regulates the position of six current territorial autonomies, the A...land Islands in Finland, Scotland in the U
    Description / Table of Contents: Index;
    Note: Includes bibliographical references and index
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    URL: Cover
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  • 60
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    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642118890
    Language: English
    Pages: Online-Ressource (IX, 250p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Boehme-Neßler, Volker, 1962 - Pictorial law
    RVK:
    Keywords: Mass media Law and legislation ; Law ; Law ; Mass media Law and legislation ; Recht ; Visuelle Kommunikation ; Recht ; Visuelle Kommunikation
    Abstract: We live in a digital Media Society, in which pictures are becoming more and more important. So, human communication is increasingly becoming a visual communication. That is not a new finding. But the new question is: What does this development mean for the law? Up to now the law is the part of the society which is most sceptical towards images. Law has still resisted the visual temptation. This will not last for ever. The rush of pictures in everyday life and in every part of the society is much too strong - and it is even getting stronger. The invasion of images will change the character of modern law deeply. Modern law will become a Pictorial Law.What are the chances and the risks of Pictorial Law and visual law communication? This is the topic of the book.
    Note: Includes bibliographical references and index
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    URL: Cover
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  • 61
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    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642173516
    Language: English
    Pages: Online-Ressource (XV, 282p. 17 illus, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Sevdiren, Öznur, 1977 - Alternatives to imprisonment in England and Wales, Germany and Turkey
    RVK:
    Keywords: Criminal Law ; Comparative law ; Criminology ; Law ; Law ; Criminal Law ; Comparative law ; Criminology ; Deutschland ; England ; Wales ; Türkei ; Freiheitsstrafe ; Alternative ; Rechtsvergleich ; Deutschland ; England ; Wales ; Türkei ; Freiheitsstrafe ; Alternative ; Rechtsvergleich
    Abstract: The book focuses on one of the most problematic areas of Turkish penal justice: the overreliance on custodial measures and a corresponding growth in the prison population, and compares Turkey with two major European countries in this respect: England and Wales and Germany. The underlying question throughout the study is the extent to which prison alternatives can be seen as genuine alternatives to immediate custodial sentences.
    Note: Includes bibliographical references
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  • 62
    ISBN: 9783642202643
    Language: English
    Pages: Online-Ressource (XIII, 409p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Global administrative law and EU administrative law
    RVK:
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    Keywords: Comparative law ; Public law ; Administrative law ; Law ; Law ; Comparative law ; Public law ; Administrative law ; Aufsatzsammlung ; Europäische Union ; Internationales Verwaltungsrecht ; Europäische Union ; Verwaltungsrecht ; Völkerrecht ; Europäische Union ; Internationales Verwaltungsrecht
    Abstract: This book seeks to enrich and refine global administrative law and EU administrative law analytical tools by examining their manifold relations. Its aim is to begin to explore the complex reality of the interactions between EU administrative law and global administrative law, to provide a preliminary map of such legal and institutional reality, and to review it. The book is the first attempt to analyze a dense area of new legal issues. The first part of the book contains core elements of a general theory of the relationships between global and EU administrative law: comparative inquiries, exchanges of legal principles, and developing linkages. The second part is devoted to special regulatory regimes, in which global and European law coexist, though not always peacefully. Several sectors are considered: cultural heritage, medicines, climate change, antitrust, accounting and auditing, banking supervision, and public procurement.
    Description / Table of Contents: Global Administrative Law and EU Administrative Law; Contents; List of Abbreviations; Chapter 1: Introduction: The Relationships Between Global Administrative Law and EU Administrative Law; Part I Comparative Inquiries; Chapter 2: EU and Global Administrative Organizations; 2.1 Introduction; 2.2 The Position of the EU and Global Administrations in the Institutional System; 2.3 Organizational Models; 2.3.1 Supranational or A-National?; 2.3.2 Composite Bodies; 2.3.3 Independence from Political Institutions; 2.4 The Role of Private Actors in EU and Global Administrative Organizations
    Description / Table of Contents: 2.5 ConclusionsReferences; Chapter 3: EU and Global Judicial Systems; 3.1 Introduction; 3.2 The Multiple Functions of the EU Judicial System; 3.3 The Judicial Systems of the WTO and of the Convention on the Law of the Sea; 3.4 The Mercosur System and the World Bank Inspection Panel; 3.5 Some Comparative Reflections; References; Chapter 4: The Influence of European and Global Administrative Law on National Administrative Acts; 4.1 Introduction; 4.2 The Scope of Influence; 4.2.1 The Legal Basis; 4.2.2 The Procedure; 4.2.3 The Decision; 4.2.4 The Legal Effects; 4.2.5 The Material Execution
    Description / Table of Contents: 4.2.6 The Judicial Review4.3 The Techniques of Influence; 4.3.1 The Higher Law; 4.3.2 The Binding Law; 4.3.3 The Higher Law Enforcing Binding Law; 4.3.4 The Bargained Law; 4.3.5 The Stronger Law; 4.3.6 The Absence of Law; 4.4 The Problems of Influence; 4.4.1 The Concept of Administrative Act; 4.4.2 The Rule of Law; 4.4.3 Administrative Acts and Democracy; References; Part II Exchanges of Legal Principles; Chapter 5: The Genesis and Structure of General Principles of Global Public Law; 5.1 Principles of Law in the Global Legal Space
    Description / Table of Contents: 5.2 The Distinctive Features of General Principles of Global Public Law5.3 The Genesis of General Principles: Sources and Origin; 5.4 Recognition or Creation of Principles?; 5.5 The Structure of General Principles; 5.6 The Achievement of Procedural Due Process of Law; 5.7 Public Law Within and Beyond the State: From Separateness to Specialization; References; Chapter 6: Administrative Law Beyond the State: Participation at the Intersection of Legal Systems; 6.1 Intersections: The Reception of International Law by EU Law; 6.2 Multiple Facets of Participation
    Description / Table of Contents: 6.3 Hindrances to Participation at the International-EU Intersection6.4 Selected Interactions; 6.4.1 Food Standards: Codex Alimentarius; 6.4.2 Persistent Organic Pollutants: The Stockholm Convention; 6.4.3 Pharmaceuticals: Harmonization of Technical Requirements for Registration; 6.5 Trumping Participation?; References; Chapter 7: EU Law, Global Law and the Right to Good Administration; 7.1 A New Paradigm of Administrative Law: Good Administration and Quality Administration; 7.2 The Role of Courts in US Administrative Law
    Description / Table of Contents: 7.3 The Council of Europe´s Recommendation on Good Administration and the European Court of Human Rights
    Note: Includes bibliographical references
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    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642215728
    Language: English
    Pages: Online-Ressource (XII, 519p. 8 illus, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Reconstituting the Constitution
    RVK:
    Keywords: Comparative law ; Constitutional law ; Political science ; Law ; Law ; Comparative law ; Constitutional law ; Political science ; Konferenzschrift 2010 ; Neuseeland ; Verfassungsrecht ; Neuseeland ; Verfassungsreform ; Neuseeland ; Verfassungsrecht ; Gesetzgebende Gewalt ; Vollziehende Gewalt ; Neuseeland ; Verfassungsreform ; Verfassungsrecht ; Gesetzgebende Gewalt ; Vollziehende Gewalt
    Abstract: Petra Butler
    Abstract: All nation states, whether ancient or newly created, must examine their constitutional fundamentals to keep their constitutions relevant and dynamic. Constitutional change has greater legitimacy when the questions are debated before the people and accepted by them. Who are the people in this state? What role should they have in relation to the government? What rights should they have? Who should be Head of State? What is our constitutional relationship with other nation states? What is the influence of international law on our domestic system? And what process should constitutional change foll
    Description / Table of Contents: Reconstituting the Constitution; Preface; Contents; Part 1: Reconstituting the Constitution: An Overview; Chapter 1: Building the Constitution: Debates; Assumptions; Developments 2000-2010; 1.1 Building the Constitution 2000: The Conference; 1.2.2 The Constitution and the World Around/the Constraints of Treaties and International Law16; 1.4 Rebuilding the Constitution, 2000-2010: Debate, Change, and No-Change; 1.4.1 Case-Study: The Supreme Court Act 2003; References; Chapter 2: Reconstituting the Constitution: Opening Address I; References
    Description / Table of Contents: Chapter 3: Reconstituting the Constitution: Opening Address IIPart 2: Reforming Constitutions: Lessons from Abroad; Chapter 4: South Africa´s Experience in Constitution-Building; References; References; 8.6.3 Pandora´s Box39; Chapter 15: Involving Civil Society in Constitutional Reform: An Overview of the Australian National Human Rights Consultation and the Proposed National HumanRights Framework; 15.5 How Could Australia Better Protect and Promote Human Rights?; 15.6 Three Acute Injustices Encountered During Our Inquiry; References
    Description / Table of Contents: Chapter 19: Waltzing Matilda (or Not): New Zealand´s Constitutional Relationship With AustraliaHistory; References; Chapter 20: The Evolution of the Australia-New Zealand Relationship; Chapter 21: The Trans-Tasman Relationship: Past, Present and Future; Chapter 22: The Role and Governance of Sub-National Government: Impact of the ``Super-City´´; 27.2 Some Preliminary Assumptions; Appendix; CONSIDERATION OF CONSTITUTIONAL ISSUES; Proposal; Executive Summary; Background; Overseas experience; Process lessons for this consideration of constitutional issues; Context
    Description / Table of Contents: Consideration of Constitutional IssuesMinisterial responsibility for the Consideration of Constitutional Issues; Constitutional Issues to be considered; Developing the Engagement Process; Constitutional Advisory Panel; Establishing the Constitutional Advisory Panel; Risks; Reporting; Departmental Support; Consultation; Financial implications; Human rights; Legislative implications; Regulatory impact analysis; Gender implications; Disability perspective; Publicity; RECOMMENDATIONS; Issues for consideration; Process for public engagement; Risks; Reporting
    Description / Table of Contents: Departmental support for the Consideration of Constitutional IssuesPublicity; APPENDIX 2- PROPOSED TERMS OF REFERENCE; Background; Constitutional Ministerial Group; Programme of engagement; Subject matter of the programme of engagement
    Note: Includes bibliographical references
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    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642207518
    Language: English
    Pages: Online-Ressource (XV, 171p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Waele, Henri Clemens Ferdinand Jozef Alexander de, 1979 - Layered global player
    RVK:
    RVK:
    Keywords: Public law ; Law ; Law ; Public law ; Europäische Union ; Außenbeziehungen ; Recht ; Europäische Union ; Außenbeziehungen ; Recht
    Abstract: Henri de Waele
    Abstract: Layered Global Player offers a concise but thorough overview of the principles of EU external relations law. By closely examining the role of the European Union on the global scene, it aims to provide a systematic overview of the relevant rules and competences, reflecting the legal developments in their historical and political context. The book contains up-to-date analyses of topics such as the Common Foreign and Security Policy, the Common Security and Defence Policy and the Common Commercial Policy. Moreover, it devotes specific attention to the EU's external powers with regard to the envir
    Description / Table of Contents: pt. 1. Legal dynamics in the outer layer -- pt. 2. Legal dynamics in the middle layers -- pt. 3. Legal dynamics in the inner layer.
    Note: Includes bibliographical references and index
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    URL: Cover
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  • 65
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    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642149740
    Language: English
    Pages: Online-Ressource (XIX, 318p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Senn, Myriam Non-state regulatory regimes
    RVK:
    Keywords: Comparative law ; Public finance ; Political science ; Sociology ; Law ; Law ; Comparative law ; Public finance ; Political science ; Sociology ; Regulierung ; Selbstregulation ; Institutionenökonomie ; Regulierung ; Selbstregulation ; Institutionenökonomie
    Abstract: Non-State Regulatory Regimes explores how the concept of regulation continues to evolve. The focus is placed on those forms of regulation that are different from state regulation or present alternatives to state regulation. Departing from an analysis of the goals and policies of the traditional regulatory state, the emergence of 'regulation by other means' is examined. The approach is interdisciplinary encompassing various perspectives be they legal, political, international relations-based, economic, or sociological. The task of comprehending non-state regulation is a daunting one. To date, a number of essays already exist, which concentrate on specific aspects of the issue. In comparison to these essays, this study is innovative in that it applies a holistic view. Linking public policy approaches to regulation, it draws a theoretical path to understanding the emergence and persistence of non-state jurisdictional assertions and regulatory regimes.
    Description / Table of Contents: Non-State Regulatory Regimes; Preface; Contents; List of Figures; Table of Legislation; Table of Cases; Abbreviations; Introduction; Chapter 1: On Regulation; Chapter 2: An Approach to Autonomous Regulatory Regimes; Chapter 3: Case Studies; Chapter 4: Analysis; Chapter 5: Evaluation; Conclusion; Bibliography; Index;
    Note: Description based upon print version of record
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  • 66
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    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642167539
    Language: English
    Pages: Online-Ressource (VIII, 175p. 1 illus, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Satō, Hiromi, 1968 - The execution of illegal orders and international criminal responsibility
    RVK:
    Keywords: Criminal Law ; Comparative law ; Public law ; Law ; Law ; Criminal Law ; Comparative law ; Public law ; Internationales Strafrecht ; Zuständigkeit ; Internationales Strafrecht ; Zuständigkeit
    Abstract: Hiromi Sato
    Abstract: The legal consequence of the superior orders defense has long been debated as one of the major problems in international criminal law. Several controversial issues such as the immunity of the state, the absolute character of military discipline, and immunity on the grounds of mistake of law and/or coercion have been complexly interwoven in the debates. The Execution of Illegal Orders and International Criminal Responsibility provides a comprehensive portrait of the relevant debates at the international level up to the present, analyzes the conflicting views, and shows the significance of the development of international rules for the superior orders defense as well as the implication of the fact that issues concerning some detailed or related rules have been left unresolved. This study presents to present a new standpoint not only on dealing with the problem of the superior orders defense but also on reconsidering the international stipulation of rulemaking with regard to criminal matters.
    Note: Includes bibliographical references and index
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  • 67
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    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642215094
    Language: English
    Pages: Online-Ressource (XXII, 316p, digital)
    Series Statement: Hamburg Studies on Maritime Affairs, International Max Planck Research School for Maritime Affairs at the University of Hamburg 22
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Damar, Duygu, 1979 - Wilful misconduct in international transport law
    RVK:
    Keywords: Civil law ; Commercial law ; Civil Law ; Comparative law ; Law ; Law ; Civil law ; Commercial law ; Comparative law ; Transportrecht ; Haftung ; Verschulden ; Transportrecht ; Haftung ; Verschulden
    Abstract: Duygu Damar
    Abstract: The main rationale of the conventions on international transport law is to limit the liability of the carrier. However, an aspect common to these conventions is that in cases of "wilful misconduct" the carrier is liable without any financial limitation. "Wilful misconduct" denoting a high degree of fault is an established term in English law. The Convention for the Unification of Certain Rules relating to International Carriage by Air (Warsaw Convention) of 1929 was the first international convention on transport law where the term was employed. A definition of "wilful
    Description / Table of Contents: Preface; Outline Table of Contents; Table of Contents; Abbreviations and Citations; 1 Introduction; Part I Historical Background; 2 Limitation of Liability and Wilful Misconduct; A. Unlimited Liability; B. Limited Liability in Transport Law; C. Wilful Misconduct and Breaking the Limits; 3 Roots of Wilful Misconduct; A. Criminal Liability under Admiralty Law; B. Private Law; Part II Wilful Misconduct in Transport Law; 4 First Time in an International Transport Convention: Convention for the Unification of Certain Rules relating to Internation; A. Article 25; B. The Hague Protocol, 1955
    Description / Table of Contents: C. The Present RegimeD. Servants and Agents; 5 Carriage by Sea; A. Carriage of Goods and Passengers; B. Pollution Conventions; C. Global Limitation; D. Persons; E. Corporate Liability and Attribution; 6 Conventions on Other Means of Transportation; A. Conventions; B. Loss of the Right to Limit; Part III Proof & Concept of Fault; 7 Causation and Proof; A. Causal Connection; B. Proof; 8 Degrees of Fault and Wilful Misconduct; A. Wilful Misconduct under Common Law; B. Wilful Misconduct under Civil Law; 9 Conclusion; Bibliography;
    Note: Includes bibliography
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    Paris : OECD Publishing
    ISBN: 9789264088016
    Language: English
    Pages: Online-Ressource (224 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Mise en œuvre des standards de transparence fiscale ; Manuel pour les évaluateurs et les juridictions
    Parallel Title: Erscheint auch als Implementing the tax transparency standards
    RVK:
    Keywords: Taxation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.
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  • 69
    ISBN: 9789264095458
    Language: English
    Pages: Online-Ressource (74 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Taxation ; Bermuda ; OECD ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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    Paris : OECD Publishing
    ISBN: 9789264076907
    Language: English
    Pages: Online-Ressource (242 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les dépenses fiscales dans les pays de l'OCDE
    Parallel Title: Druckausg. OECD Tax expenditures in OECD countries
    RVK:
    RVK:
    Keywords: Steuervergünstigung ; OECD-Staaten ; Tax expenditures OECD countries ; Governance ; Taxation ; OECD ; Mitgliedsstaaten ; Steuervergünstigung ; Steuerbefreiung ; Steuerpolitik ; Effizienz
    Abstract: In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.
    Note: Franz. Ausg. u.d.T.: Les dépenses fiscales dans les pays de l'OCDE
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  • 71
    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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  • 72
    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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  • 73
    Language: English
    Edition: 2010
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
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  • 74
    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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  • 75
    ISBN: 9789264085886
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa; Deutschland 2010
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa: Deutschland 2010
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Regulierung ; Deutschland ; Governance ; Germany ; Deutschland ; Regulierung
    Abstract: This report maps and analyses the core issues which together make up effective regulatory management for Germany, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include: strategy and policies for improving regulatory management; institutional capacities for effective regulation and the broader policy making context; transparency and processes for effective public consultation and communication; processes for the development of new regulations, including impact assessment and for the management of the regulatory stock, including administrative burdens; compliance rates, enforcement policy and appeal processes; and the multilevel dimension: interface between different levels of government and interface between national processes and those of the EU. This book is part of a project examining better regulation, being carried out in partnership with the European Commission.
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  • 76
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642138966
    Language: English
    Pages: Online-Ressource (X, 257 p, online resource)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg.
    DDC: 340.9
    RVK:
    Keywords: Civil law ; Law ; Philosophy (General) ; Civil law ; Sociology ; Law Psychological aspects ; Spanien ; Ehescheidung ; Psychosoziale Belastung ; Bewältigung ; Mediation ; Elterliche Sorge ; Spanien ; Ehescheidung ; Psychosoziale Belastung ; Bewältigung ; Mediation ; Elterliche Sorge
    Abstract: The book provides a comprehensive overview of the psychosocial and legal aspects of divorce with special reference to the situation in Spain, addressing the grounds for divorce and its impact on parents and children. Theoretical approaches are applied that take into account the psychosocial conditions and the Spanish legislation. Subsequenty, an empirical analysis of preferred custody arrangements reveals some of the current problems that are associated with a joint custody regime. Lastly, the suitability of divorce mediation is examined within the framework of the Spanish legislation.
    Abstract: This book provides a comprehensive overview of the psychosocial and legal aspects of divorce with special reference to the situation in Spain, addressing the grounds for divorce and its impact on parents and children. Theoretical approaches are applied that take into account the psychosocial conditions and the Spanish legislation. Subsequenty, an empirical analysis of preferred custody arrangements reveals some of the current problems that are associated with a joint custody regime. Lastly, the suitability of divorce mediation is examined within the framework of the Spanish legislation
    Note: Includes index
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 77
    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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  • 78
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642048869
    Language: English
    Pages: Online-Ressource (XII, 450p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Interpretation of law in the global world: from particularism to a universal approach
    Parallel Title: Druckausg. Interpretation of law in the global world: from particularism to a universal approach
    RVK:
    RVK:
    Keywords: Philosophy of law ; Criminal Law ; Comparative law ; Public law ; Law ; Comparative law ; Criminal Law ; Law ; Law Philosophy ; Philosophy of law ; Public law ; Aufsatzsammlung ; Auslegung ; Universalität
    Abstract: The volume examines the impact of applying transnational rules on the repertory, methods and practice of legal interpretation. It scrutinizes how globalization processes in law - those reaching top-down (such as European law), as well as those developing bottom-up (such as the new lex mercatoria and international commercial arbitration) - influence the often highly innovative use of various methods of legal rendition. It also examines to what extent they affect supranational and domestic decision-making.Capturing the current development of universalizing tendencies in legal interpretation, the book offers both an extensive theoretical background and thorough studies on adjudicatory practice in such fields as European and constitutional law, international business law and arbitration or criminal law.
    Description / Table of Contents: Contents; Contributors; About the Authors; Introduction Captruing the Change: Universaling Tendencies in Legal Interpretation; Factors Stimulating and Impeding the Adoption of a Universal Approach to Law Interpretation at a National Level; The Interpretation of National Law in Conformity with EU Law: A New Method of Interpretation to Serve the Effectiveness of the acquis communautaire; The Power of National Courts to Refuse to Apply National Provisions Contrary to EU Law. The Rise of a European Judicial Review or an Escape from the Difficult Task of Conforming Interpretation?
    Description / Table of Contents: From Formal to Real Guarantees of Individual Rights: The Influence of the Case Law of the ECtHR on the Interpretation of Domestic Constitutional ProvisionsHarmonised Rules of the International Trade and their Impact onto Legal Interpretation; Role of International Commercial Arbitration in the Development of a Universal Interpretative Approach; Legal Interpretation in a Process of Change; References; Part I Legal Theory; 1 Transformations in Law Interpretation: Towards a Universal Approach The Phenomenon, Causes and Symptoms; 2 Discourse Ethics as a Basis of the Application of Law
    Description / Table of Contents: 3 Judicial Interpretation of Bilingual and Multilingual Laws: A European and Hong Kong Comparison4 The European Dual Nature: Unity/Fragmentation; Part II European Law; 5 The Universalisation of Legal Interpretation; 6 The Power of National Courts in Interpreting Domestic and EU Law: The Indeterminacy of Choice; 7 Implementation of European Regulation of the Financial Sector: Consequences for the Consumer Protection Please confirm the change made in the article title.
    Description / Table of Contents: 8 Joint Competence of the EC and Its Member States as a Source of Divergent Interpretations of the TRIPS Agreement at Community and National Levels9 Some Idealism About Realism. Judging Under Certainty and the Standardization of Adjudication in the EC Law; Part III European Criminal Law; 10 Pro-European Interpretation of Criminal Law Vis--vis the Constitutional Standards of the European Union Member States; 11 Linguistic Pluralism and Interpretation of European Law in the Third Pillar, Discussed with Reference to the Example of Article 54 of the Convention Implementing the Schengen Agreement
    Description / Table of Contents: 12 Introducing Hermeneutic Methods in Criminal Law Interpretation in EuropePart IV Private Law; 13 Fifty Years in Five? The Brazilian Approach to the New York Convention; 14 Explaining Transnational Rules: Discourses and Material Conditions When Implementing the Swedish Corporate Code of Conduc Please check whether the edit made to the sentence In this chapter we focus; 15 The Translation of Transplanted Rules: The Case of the Swedish Nomination Committee; 16 Transnational Law, Between Ius Mercatorum and Ius Civile; Index;
    Note: Description based upon print version of record
    URL: Volltext  (lizenzpflichtig)
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  • 79
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642027505
    Language: English
    Pages: Online-Ressource (VIII, 484 pages with 0 illus, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Mäntysaari, Petri The law of corporate finance ; 1: Cash flow, risk, agency, information
    RVK:
    Keywords: Commercial law ; Public law ; Public finance ; Law ; Law ; Commercial law ; Public law ; Public finance
    Note: Includes bibliographical references
    URL: Volltext  (lizenzpflichtig)
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  • 80
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642040641
    Language: English
    Pages: Online-Ressource (digital)
    Series Statement: Hamburg Studies on Maritime Affairs, International Max Planck Research School for Maritime Affairs at the University of Hamburg 16
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. The Hamburg lectures on maritime affairs 2007 & 2008
    RVK:
    Keywords: Comparative law ; Public law ; Environmental law ; Law ; Law ; Comparative law ; Public law ; Environmental law ; Konferenzschrift ; Seeschifffahrtsrecht ; Hamburg ; Seeschifffahrtsrecht ; Hamburg
    Abstract: In 2007, the International Max Planck Research School for Maritime Affairs and the International Tribunal for the Law of the Sea (ITLOS), both based in Hamburg, decided to establish an annual lecture series, the 'Hamburg Lectures on Maritime Affairs' - giving distinguished scholars and practitioners the opportunity to present and discuss recent developments in the field of maritime affairs. The present volume collects seven of the lectures held in 2007 and 2008 by Thomas A. Mensah, Krijn Haak, Sergio M. Carbone, Lorenzo Schiano di Pepe, Erik Rosag, Frank Smeele, Carlos Esplugues Mota and Luciu
    Description / Table of Contents: The Hamburg Lectures on Maritime Affairs 2007 & 2008; Preface; Contents; Contributors; Part I: The Hamburg Lectures 2007; Civil Liability and Compensation for Environmental Damage in the 1982 Convention on the Law of the Sea; New Developments in the Field of Transport of Dangerous Goods: Presence and Prospects of the CRTD Convention; Uniform Law and Conflicts in Private Enforcement of Environmental Law: the Maritime Sector and Beyond; Part II :The Hamburg Lectures 2008; The Athens Convention on Passenger Liability and the EU*
    Description / Table of Contents: International Civil Litigation and the Pollution of the Marine EnvironmentSome Current Developments in International Maritime Arbitration; The Peaceful Settlement of Disputes on Maritime Delimitation; About the International Max Planck Research School for Maritime Affairs at the University of Hamburg;
    Note: Description based upon print version of record
    URL: Volltext  (lizenzpflichtig)
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  • 81
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642111778
    Language: English
    Pages: Online-Ressource (XIII, 238p, digital)
    Series Statement: Beiträge zum ausländischen öffentlichen Recht und Völkerrecht, Veröffentlichungen des Max-Planck-Instituts für ausländisches öffentliches Recht und Völkerrecht 213
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Solidarity
    RVK:
    Keywords: Public law ; Law ; Law ; Public law ; International cooperation Congresses ; Internationalism Congresses ; Konferenzschrift 2008 ; Solidarität ; Internationales Recht ; Solidarität ; Internationales Recht
    Abstract: Presents a discussion on whether the concept of solidarity functions as a structural principle of international law and to what extent it has become a full-fledged legal principle
    Note: "The symposium ... was held at the Max Planck Institute for Comparative Public Law and International Law in Heidelberg on 29 October 2008"--Acknowledgments , Includes bibliographical references
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    URL: Cover
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264088008 , 9789264088009
    Language: English
    Pages: Online-Ressource (219 p)
    Edition: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Parallel Title: Print version Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions
    DDC: 352.44
    RVK:
    Keywords: Taxation ; Taxation Law and legislation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews.  It provides contextual background information on the Global Forum and the peer review process.  It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process.  Assessors should be familiar with the information and documents contained in this handbook as it wi
    Description / Table of Contents: About the Global Forum; About this Handbook; The Peer Review Process; Key Documents of the Global Forum for Peer Reviews; Terms of Reference; Methodology; Assessment Criteria; Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary; The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary; Enabling Effective Exchange of Information: Availability and Reliability - StandardThe Joint Ad Hoc Group on Accounts(JAHGA) Report; The 2006 OECD Manual on Information Exchange - Module on General and Legal Aspects of Exchange of Information
    Description / Table of Contents: The 2006 OECD Manual on Information Exchange - Module 1 on Exchange of Information on RequestThe OECD's Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes;
    Note: "Global Forum on Transparency and Exchange of Information for Tax Purposes , Also available in French: Mise en oeuvre des standards de transparence fiscale : manuel pour les évaluateurs et les juridictions , Includes bibliographical references , Electronic reproduction; Available via World Wide Web
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  • 83
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642046209
    Language: English
    Pages: Online-Ressource (XXXIX, 280p. 4 illus, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Weber, Rolf H., 1951 - Shaping internet governance: regulatory challenges
    RVK:
    Keywords: Computers Law and legislation ; Comparative law ; Public law ; Law ; Law ; Computers Law and legislation ; Comparative law ; Public law ; Internet ; Regulierung ; Internationales Recht ; Internet ; Regulierung ; Internationales Recht
    Description / Table of Contents: Preliminary; Introduction; Historical Developments; Organizational Framework in Internet Governance; Philosophical and Sociological Environment; Discussion Topics of Internet Governance; Regulatory Issues; Concluding Obervations; Back matter;
    Note: Includes bibliographical references (p. xiii-xxviii) and index
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  • 84
    ISBN: 9783642116087
    Language: English
    Pages: Online-Ressource (L, 845p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Conte, Alex, 1971 - Human rights in the prevention and punishment of terrorism
    RVK:
    Keywords: Comparative law ; Public law ; Political science ; Law ; Law ; Comparative law ; Public law ; Political science ; Großbritannien ; Kanada ; Australien ; Neuseeland ; Internationaler Terrorismus ; Bekämpfung ; Menschenrecht ; Rechtsvergleich ; Großbritannien ; Kanada ; Australien ; Neuseeland ; Internationaler Terrorismus ; Bekämpfung ; Menschenrecht ; Rechtsvergleich
    Abstract: This title takes a comparative approach to the evaluation of human rights in the prevention and punishment of terrorism within the United Kingdom, Canada, Australia and New Zealand. The text first looks at the question of defining terrorism, and examines the international and domestic frameworks for countering terrorism. The second part of the book provides an overview and analysis of international and regional human rights law and its capacity to allow for the limitation of rights and freedoms when pursing important objectives such as the countering of terrorism, as well as providing a comparative review of human rights laws in each country. The final and most extensive part of the text begins with an overview of the interaction between counter-terrorism and human rights, followed by thematic and case study evaluations of discreet topics. TOC:The Nature and Definition of Terrorism.- The International Framework for Countering Terrorism.- Counter-Terrorism in the Commonwealth.- Counter-Terrorism Law in Australia.- Counter-Terrorism Law in Canada.- Counter-Terrorism Law in New Zealand.- Counter-Terrorism Law in the United Kingdom.- International and Regional Human Rights Law.- Limiting Rights under International Law.- Human Rights in the Commonwealth.- Terrorism, Counter-Terrorism and International Law.- Human Rights Compliance in the Fight against Terrorism.- The Domestic Criminalisation of Terrorism, and its Definition.- Special Investigative Techniques and Rules of Criminal Procedure.- Arrest and Detention, and Investigative Hearings.- Derogations from the Right to Liberty.- Control Orders and Preventative Detention.- The Designation of Individuals and Groups as Terrorist Entities.- Speech, the Media, and Incitement to Terrorism.- Measures to Prevent the Transboundary Movement of Terrorists.- Conclusion.- Appendices: UN Global Counter-Terrorism Strategy.- Party Status of Case Study Countries to Conventions Related to Terrorism, Human Rights, Refugee Law and Humanitarian Law.- Terrorism-Related Offences.- Handbook on Human Rights Compliance While Countering Terrorism.
    Description / Table of Contents: Human Rights in the Prevention and Punishment of Terrorism; Preface; Contents Overview; Contents; Table of Cases; Table of Treaties and Statutory Instruments; International Treaties; Domestic Statutory Instruments; Chapter 1: Introduction; Part I; Chapter 2: The Nature and Definition of Terrorism; Chapter 3: The International Framework for Countering Terrorism; Chapter 4: Counter-Terrorism in the Commonwealth; Chapter 5: Counter-Terrorism Law in Australia; Chapter 6: Counter-Terrorism Law in Canada; Chapter 7: Counter-Terrorism Law in New Zealand
    Description / Table of Contents: Chapter 8: Counter-Terrorism Law in the United KingdomPart II; Chapter 9: International and Regional Human Rights Law; Chapter 10: Limiting Rights Under International Law; Chapter 11: Human Rights in the Commonwealth; Part III; Chapter 12: Terrorism, Counter-Terrorism and International Law; Chapter 13 : Human Rights Compliance in the Fight Against Terrorism; Chapter 14 : The Domestic Criminalisation of Terrorism, and Its Definition; Chapter 15: Special Investigative Techniques and Rules of Criminal Procedure; Chapter 16: Arrest and Detention, and Investigative Hearings
    Description / Table of Contents: Chapter 17: Derogations from the Right to LibertyChapter 18: Control Orders and Preventative Detention; Chapter 19: The Designation of Individuals and Groups as Terrorist Entities; Chapter 20: Speech, the Media, and Incitement to Terrorism; Chapter 21: Measures to Prevent the Transboundary Movement of Terrorists; Chapter 22: Conclusion; Appendices; Appendix 1: United Nations Global Counter-Terrorism Strategy; Appendix 2: Party Status of Case Study Countries to Conventions Related to Terrorism, Human Rights, Refugee Law and Humanitarian Law; Appendix 3: Terrorism-Related Offences
    Description / Table of Contents: Appendix 4: Handbook on Human Rights Compliance While Countering TerrorismIndex;
    Note: Includes bibliographical references and index
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    URL: Cover
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  • 85
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642038143 , 9783642038136
    Language: English
    Pages: Online-Ressource (XIII, 444p. 2 illus, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Kiser, Randall Beyond right and wrong
    RVK:
    RVK:
    RVK:
    Keywords: Civil Law ; Industrial management ; Law ; Civil Law ; Industrial management ; Law ; Law Philosophy ; Ratgeber ; USA ; Privatrecht ; Rechtsanwalt ; Rechtsberatung ; Entscheidungsfindung
    Abstract: This book guides attorneys and clients through legal decision making. It analyzes 11,306 attorney-client decisions in actual cases and summarizes decades of research regarding judge, jury, litigant and attorney decision making. To explain why many litigation outcomes are suboptimal, the book describes the psychological and institutional factors that impede sound decision making. The roles of attorneys and clients in legal decision making and the legal malpractice and disciplinary consequences of ineffective legal representation also are discussed. To rapidly promote better financial outcomes in civil litigation and to assist attorneys and clients in becoming expert decision makers, the book presents more than 65 ideas, methods and systems for improving personal and group decision making.
    Description / Table of Contents: 191050_1_En_BookFrontmatter_OnlinePDF; 191050_1_En_1_Chapter_OnlinePDF; Chapter 1: Introduction; 191050_1_En_Part1_Chapter_OnlinePDF; ChapterChapter_Part1; 191050_1_En_2_Chapter_OnlinePDF; 2: Prior Research on Attorney-Litigant Decision Making; 191050_1_En_3_Chapter_OnlinePDF; 3: A Current Assessment of Attorney-Litigant Decision Making In Adjudicated Cases; 191050_1_En_Part2_Chapter_OnlinePDF; ChapterChapter_Part2; 191050_1_En_4_Chapter_OnlinePDF; 4: Psychological Attributes of Decision Errors; 191050_1_En_5_Chapter_OnlinePDF; 5: Institutional Impediments to Effective Legal Decision Making
    Description / Table of Contents: 191050_1_En_Part3_Chapter_OnlinePDFChapterChapter_Part3; 191050_1_En_6_Chapter_OnlinePDF; 6: Legal Malpractice Liability For Settlement Counseling and Decision Errors; 191050_1_En_7_Chapter_OnlinePDF; 7: Ethical Implications of Attorney-Client Counseling and Decision Making; 191050_1_En_Part4_Chapter_OnlinePDF; Chapter 4:; 191050_1_En_8_Chapter_OnlinePDF; 8: Obstacles to Becoming an Expert Decision Maker; 191050_1_En_9_Chapter_OnlinePDF; 9: Personal Expertise in Legal Decision Making; 191050_1_En_10_Chapter_OnlinePDF; Chapter 10: Group Expertise In Legal Decision Making
    Description / Table of Contents: 191050_1_En_11_Chapter_OnlinePDF11: Peer Review, Client Evaluations and Law Firm Audits; 191050_1_En_12_Chapter_OnlinePDF; 12: Conclusion; 191050_1_En_BookBackmatter_OnlinePDF; Kiser_Subject_Index_o.pdf; Kiser_Index_o.pdf;
    Note: Includes bibliographical references and index
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  • 86
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642006784
    Language: English
    Pages: Online-Ressource (XXI, 343 p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Key aspects of German employment and labour law
    RVK:
    RVK:
    Keywords: Social legislation ; Commercial law ; Personnel management ; Law ; Law ; Social legislation ; Commercial law ; Personnel management ; Deutschland ; Arbeitsrecht ; Deutschland ; Arbeitsrecht
    Abstract: This publication gives an overview of all key aspects of German labour and employment law as well as adjoining fields. Legal professionals with expert knowledge and many years of experience explain the legal basis of these aspects of German law, point out typical practical problems and suggest solutions to those problems. In addition, examples are given on how to best manage legal pitfalls to minimize risks. This book translates employment and labour law for foreign in-house counsels and human resources managers at international companies and provides a clear understanding of the complex legal regulations in Germany.All three editors of the book, Dr. Jens Kirchner, Pascal R. Kremp and Michael Magotsch, are key legal professionals working at the Frankfurt office of DLA Piper, one of the largest legal services providers in the world (www.dlapiper.com), with national and multinational clients. Their experience includes the management of cross-border restructurings, outsourcing and transfer of undertaking measures, as well as the management of national and multi-jurisdictional merger and acquisitions projects, including post-merger integration processes.
    Description / Table of Contents: Key Aspects of German Employment and Labour Law; Contents; List of Authors; Abbreviations; Chapter 1: Executive Summary: German Employment and Labour Law; Background; Company Perspective; Employment Law; Labour Law; Part 1: Employment Law; Chapter 2: Recruitment; Chapter 3: Employment Contracts and Further Legal Sources; Chapter 4: Employee or Freelance Worker; Chapter 5: Agency Workers; Chapter 6: Immigration; Chapter 7: Employee Secondments; Chapter 8: Pay and Benefits; Chapter 9: Working Hours, Holidays and Health and Safety; Chapter 10: Partial Retirement
    Description / Table of Contents: Chapter 11: Diversity and DiscriminationChapter 12: Data Protection and Monitoring; Chapter 13: Employee Inventions and Copyrights; Chapter 14: Non-Competition Clauses; Chapter 15: Termination of Employment; Chapter 16: Family Friendly Rights; Chapter 17: Managing Directors and Management Board Members; Part II: Labour Law; Chapter 18: Unions and Collective Bargaining; Chapter 19: Labour Conflicts; Chapter 20: Employee Representation; Chapter 21: Restructuring; Chapter 22: Mergers and Acquisitions; Chapter 23: Business Transfers; Chapter 24: Stock Options; Chapter 25: Company Pensions
    Description / Table of Contents: Chapter 26: Employee Co-Determination at Board LevelChapter 27: Court Proceedings; English Index; Key English Terms; Key German Terms
    Note: Includes index
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  • 87
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642038754
    Language: English
    Pages: Online-Ressource (digital)
    Series Statement: Hamburg Studies on Maritime Affairs, International Max Planck Research School for Maritime Affairs at the University of Hamburg 17
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Liu, Hongyan Liner conferences in competition law
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    Keywords: Commercial law ; Comparative law ; Public law ; Law ; Law ; Commercial law ; Comparative law ; Public law ; Europäische Union ; China ; Linienschifffahrtskonferenz ; Rechtsvergleich ; Europäische Union ; China ; Linienschifffahrtskonferenz ; Rechtsvergleich
    Abstract: " A liner conference, as a self-regulation organisational form of liner shipping companies, constitutes a typical ""hard-core cartel"" with significant anti-competitive effect. One of the main three trade routes of liner shipping traffic is the Europe-Asia Trade, on the two ends of which both the European Community (EC) and the People's Republic of China (PRC) play important roles in the international liner shipping market. However, the competition regimes on liner conferences in both jurisdictions are not equivalent. From a comparative point of view, this book reviews the historical development of maritime policy and regulatory legislation in the EC and the PRC, catches insight into the system of regulation regime and individual provisions in substantive and procedural meaning, and finally provides a wide-ranging perspective on the future competition regulation in respect of the latest developments in both jurisdictions."
    Description / Table of Contents: 191110_1_En_BookFrontmatter_OnlinePDF.pdf; 191110_1_En_1_Chapter_OnlinePDF.pdf; 191110_1_En_2_Chapter_OnlinePDF.pdf; 191110_1_En_3_Chapter_OnlinePDF.pdf; 191110_1_En_4_Chapter_OnlinePDF.pdf; 191110_1_En_5_Chapter_OnlinePDF.pdf; 191110_1_En_6_Chapter_OnlinePDF.pdf; 191110_1_En_7_Chapter_OnlinePDF.pdf; 191110_1_En_8_Chapter_OnlinePDF.pdf; 191110_1_En_BookBackmatter_OnlinePDF.pdf;
    Note: Description based upon print version of record
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  • 88
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642030550
    Language: English
    Pages: Online-Ressource (VIII, 426p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Mäntysaari, Petri The law of corporate finance ; 2: Contracts in general
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    Keywords: Commercial law ; Public law ; Public finance ; Law ; Commercial law ; Law ; Public finance ; Public law
    Note: Includes bibliographical references
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  • 89
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642046780
    Language: English
    Pages: Online-Ressource (XV, 253p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Althunayan, Turki Dealing with the fragmented international legal environment
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    Keywords: Steuersystem ; Wirtschaftskultur ; Religion ; Internationales Steuerrecht ; WTO-Recht ; Welt ; Saudi-Arabien ; Comparative law ; Public law ; Public finance ; Law ; Comparative law ; Law ; Public finance ; Public law ; Saudi-Arabien ; World Trade Organization ; Welthandel ; Internationales Steuerrecht ; Islamisches Recht ; Saudi-Arabien ; World Trade Organization ; Welthandel ; Internationales Steuerrecht ; Islamisches Recht
    Abstract: Taxes are sometimes so fundamental to domestic systems that they are almost impossible to change, as when the tax system is part of a nation's majority religion or is linked to another value deeply rooted in local communities, such as housing or farming. There is a danger in the WTO, a Geneva-based entity, making decisions for people living in distant locations with regard to tax issues related to their local needs and wants. The Saudi Arabian tax system exemplifies the tension between religion, tax and trade, because tax has a role in the country's religion and is an essential part of its laws. Therefore, there is a need for maintaining a delicate balance between local needs and international commitments with respect to taxation. This book aims to show directions in which legal order can be preserved as much as possible from within each country, and yet not imposed upon them, and which will help build a peaceful bridge between local and international factors that are important to shaping the global order.
    Description / Table of Contents: 190784_1_En_BookFrontmatter_OnlinePDF; 190784_1_En_1_Part_OnlinePDF; 190784_1_En_1_Chapter_OnlinePDF; 190784_1_En_2_Chapter_OnlinePDF; 190784_1_En_3_Chapter_OnlinePDF; 190784_1_En_2_Part_OnlinePDF; 190784_1_En_4_Chapter_OnlinePDF; 190784_1_En_5_Chapter_OnlinePDF; 190784_1_En_6_Chapter_OnlinePDF; 190784_1_En_3_Part_OnlinePDF; 190784_1_En_7_Chapter_OnlinePDF; 190784_1_En_8_Chapter_OnlinePDF
    Note: Includes bibliographical references
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  • 90
    ISBN: 9783642043314
    Language: English
    Pages: Online-Ressource (XIV, 189p. 51 illus, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Calderoni, Francesco Organized Crime Legislation in the European Union
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    Keywords: Criminal Law ; Comparative law ; Public law ; Criminology ; Law ; Law ; Criminal Law ; Comparative law ; Public law ; Criminology ; Organized crime ; European Union countries ; Criminal law ; European Union countries ; Criminal justice, Administration of ; European Union countries ; Europäische Union ; Strafrecht ; Rechtsvereinheitlichung ; Organisiertes Verbrechen ; Europäische Union ; Strafrecht ; Rechtsvereinheitlichung ; Organisiertes Verbrechen
    Abstract: Just a few months after the entry into force of the EU Framework Decision on the fight against organized crime, this book provides an unprecedented analysis of the national and European legislation on organized crime. The book provides a critical examination of the European policies and legal instruments to promote the harmonization and approximation of criminal law in this field (including the United Nations Convention on Transnational Organized Crime). The current level of harmonization among EU Member States and the approximation to the standards of the new Framework Decision are discussed in detail, with the help of tables, graphs and maps. The results highlight the problems surrounding the international legal instruments and the inconsistencies of the national approaches to combating organized crime.
    Description / Table of Contents: Organized Crime Legislation in the European Union; Acknowledgement; Contents; Abbreviations; Introduction; Chapter 1: Harmonization and Approximation Policies in the European Union; Defining Harmonization and Approximation of Criminal Law in the EU; HarmonizationHarmonization; Approximation; The EU Policy in the III Pillar and Harmonization and Approximation of Criminal Law; The Evolution of the EU Policy on Approximation and Harmonization of Criminal Law; Functions of Harmonization and ApproximationHarmonizationfunctions ofApproximationfunctions of and the Trend in Framework Deci
    Description / Table of Contents: The Adoption of Framework Decision Approximating Substantive Criminal Law for Crimes Other than Organized Crime, Terrorism andThe Adoption of Framework Decision in Other Fields than Substantive Criminal Law; Harmonization and Approximation of Criminal Law and the Principle of Mutual Recognition; Contrast or Synergy?; HarmonizationHarmonizationsupport for mutual recognitionApproximationsupport for mutual recognition and Approximation as a Sup; Harmonization and Approximation: A Legal trompe l´œilTrompe l´oeuil?; Conclusions of Chapter 1
    Description / Table of Contents: Chapter 2: Organized Crime Legislation: Reasons and Background for the Assessment of Harmonization and ApproximationReasons for Assessing the Sector of Organized Crime; Reasons Relating to the EU Policy in the III Pillar; The Lack of Comparative Research in the Sector of Organized Crime; The Main Instruments Aiming at Harmonization and Approximation of EU Member States´ Organized Crime Legislation; The Joint Action on Making It a Criminal Offence to Participate in a Criminal Organization in the Member States of the Europea; The Definition of Criminal Organization
    Description / Table of Contents: Criminalization of the Participation in a Criminal OrganizationOther Provisions; The United Nations Convention Against Transnational Organized CrimeUnited Nations Convention against Transnational Organized C; The Definition of Organized Criminal Group; Criminalization Provisions; Other Provisions; The Framework Decision on the Fight Against Organised CrimeThe Framework Decision on the Fight against Organised Crime; The New Definition of Criminal Organization; Offences Relating to Participation in a Criminal Organization; Other Provisions
    Description / Table of Contents: Remarks on the Legal Instruments Aiming at Harmonization and Approximation of Organized Crime LegislationThe Definition of Organized Crime; The Selection of the Predicate Offences; The Double Model Offence; A Missed Opportunity for an EU Approach to Organized Crime; Conclusions of Chapter 2. The Assessment of Organized Crime Legislation; Chapter 3: The Methodology; The MethodologyMethodology: Assessing Through Indicators; Objectives, Operational Definitions and Methodology; Objectives; Operational Definitions; Methodology; Data Gathering; The Analysis
    Description / Table of Contents: Possible Problems Related to the MethodologyMethodologyPossible problems
    Note: Description based upon print version of record
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  • 91
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642021350
    Language: English
    Pages: Online-Ressource (XXII, 472p. 59 illus, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Legal strategies
    RVK:
    Keywords: Strategisches Management ; Compliance-Management ; Rechtsordnung ; Normbefolgung ; Welt ; Commercial law ; Industrial management ; Law ; Law ; Commercial law ; Industrial management ; Unternehmensrecht ; Strategisches Management ; Unternehmensrecht ; Strategisches Management
    Abstract: Far from regarding the law as supreme, corporations approach law as an element of executive thought and action aimed at optimizing competitiveness. The objective of this book is to identify, explore and define corporate legal strategies that seek advantage in the opportunities revealed when the Law is perceived as a resource to be mobilized and aligned with the firm's business and economic agendas.
    Abstract: Far from regarding the law as supreme, corporations approach law as an element of executive thought and action aimed at optimizing competitiveness.The objective of this book is to identify, explore and define corporate legal strategies that seek advantage in the opportunities revealed when the Law is perceived as a resource to be mobilized and aligned with the firm's business and economic agendas. Antoine Masson is currently working at the European Court of Justice collaborating with the University of Luxembourg and CEPRISCA at the University of Picardie (France). He has been a part-time lecturer at Trinity College, Dublin and a researcher at HEC-Paris. He has published extensively on law and management, business law, European law, and law languages, and has recently written a textbook on European law and edited one on representations of justice and another on legal strategies.Mary J. Shariff, B.Sc. LL.B. LL.M. has been an Assistant Professor of Law at the Faculty of Law, Robson Hall, University of Manitoba since July 2007. Prior to joining the faculty she practiced law with Aikins MacAulay Thorvaldson LLPas a solicitor and barrister in the areas of taxation, construction law and litigation. Her research interests include dispute resolution, science, biotechnology and nanotechnology as they intersect with the law, trade and the environment, and she iscurrentlyconducting research concerning novel technologies directed at aging and life extension. Her teaching areas include
    Note: Includes bibliographical references and index
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    URL: Cover
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  • 92
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642102226
    Language: English
    Pages: Online-Ressource (XVIII, 279p, digital)
    Series Statement: Hamburg Studies on Maritime Affairs, International Max Planck Research School for Maritime Affairs at the University of Hamburg 19
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Sparka, Felix Jurisdiction and arbitration clauses in maritime transport documents
    RVK:
    Keywords: Comparative law ; Law ; Law ; Comparative law ; Seerecht ; Seetransport ; Beförderungsvertrag ; Gerichtsstandsklausel ; Seerecht ; Seetransport ; Beförderungsvertrag ; Gerichtsstandsklausel
    Note: Includes bibliographical references
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 93
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642137143
    Language: English
    Pages: Online-Ressource (XVII, 250p. 54 illus, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Hallevy, Gabriel A modern treatise on the principle of legality in criminal law
    RVK:
    RVK:
    Keywords: Criminal Law ; Comparative law ; Law ; Law ; Law Philosophy ; Criminal Law ; Comparative law ; Legalitätsprinzip ; Legalitätsprinzip
    Abstract: "The book ""A Modern Treatise on the Principle of Legality in Criminal Law"" is a scientific treatise on one of the four principles of the criminal law, and it is divided into six parts, according to the scientific understanding of the principle of legality in criminal law. Chapter 1 explores the relation between the principle of legality and the general theory of criminal law in the context of the structure and the development of the principle of legality in human society. This chapter outlines the four secondary principles of the principle of legality, and de-scribes them in general terms. Chapters 2-5 discuss in detail each of the four secondary principles of the principle of legality (Legitimate Sources of the Criminal Norm, Applicability of the Criminal Norm in Time, Applicability of the Criminal Norm in Place, and Interpretation of the Criminal Norm). Finally, Chapter 6 addresses the problem of the conflict of laws within the conflicts of laws and rounds out the discussion."
    Description / Table of Contents: A Modern Treatise on the Principle of Legality in Criminal Law; Preface; Contents; List of Figures; List of Tables; Chapter 1: The Meaning and Structure of the Principle of Legality in Criminal Law; 1.1 The Role of the Principle of Legality in the Criminal Law Theory; 1.1.1 The Basic Structure of Criminal Law Theory; 1.1.2 The Basic Structure of the Principle of Legality in Criminal Law; 1.2 Development of the Principle of Legality in Criminal Law and Its Modern Justifications; Chapter 2: The Legitimate Sources of the Criminal Norm
    Description / Table of Contents: 2.1 The Structure of the Criminal Norm and Its Identification2.1.1 Valid Conditional Clauses; 2.1.2 Criminal Sanction; 2.1.3 Classification of Offences Based on Content; 2.1.3.1 Classification According to Social Interest; 2.1.3.2 Classification According to Criminal Sanction; 2.2 The Legal Sources of the Criminal Norm; 2.2.1 General Principles; 2.2.1.1 Social Representation, Social Reflection, and Social Consensus; 2.2.1.2 Offences of mala in se and mala prohibita; 2.2.1.3 Formal Publicity of the Criminal Norm; 2.2.1.4 The Mistake of Law Defense in the Modern Criminal Law
    Description / Table of Contents: 2.2.2 Legal Sources2.2.2.1 The Constitution; 2.2.2.2 Legislation; 2.2.2.3 Regulations; 2.2.2.4 Judicial Decisions; 2.2.2.5 International Custom and State Practice, International Covenants, and International Judicial Decisions; 2.2.2.6 Supranational and Federal Sources; 2.2.2.7 Agreements, Organizational Policy, and Disciplinary Norms; 2.3 Conflict of Laws Based on Legitimate Sources of the Criminal Norm; Chapter 3: Applicability of the Criminal Norm in Time; 3.1 Basic Distinctions; 3.1.1 Distinction Between Procedural and Substantive Criminal Norms
    Description / Table of Contents: 3.1.2 Distinction Between Relevant Points in Time3.1.3 Distinction Between Continuous, Temporary, and Fragmented Criminal Norms; 3.1.4 Distinction Between Mitigating and Aggravating Criminal Norms; 3.2 Applicability of the Procedural Criminal Norm in Time; 3.2.1 The General Rule; 3.2.2 Application of the Rule; 3.3 Applicability in Time of the Substantive Criminal Norm; 3.3.1 The General Rule; 3.3.2 Application of the Rule; 3.4 Conflict of Laws Based on Applicability of the Criminal Norm in Time; Chapter 4: The Applicability of the Criminal Norm in Place; 4.1 The Basic Distinctions
    Description / Table of Contents: 4.1.1 Distinction Between Applicability and Jurisdiction in Criminal Law4.1.2 Distinction Between Procedural and Substantive Criminal Norms in Different Legal Systems; 4.1.3 Distinction Between Domestic and Foreign Criminal Norms and Criminal Events; 4.1.4 Distinction Between Locally Restricted and Not Restricted Criminal Norms; 4.1.5 Distinction Between the Relevant Factors Connecting the Criminal Event with the Criminal Norm; 4.2 Applicability of the Procedural Criminal Norm in Place; 4.2.1 The General Rule; 4.2.2 Application of the Rule
    Description / Table of Contents: 4.3 Applicability of the Substantive Criminal Norm in Place
    Note: Includes bibliographical references and index
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  • 94
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642005183 , 9783642005176
    Language: English
    Pages: Online-Ressource (digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Prosecuting international crimes and human rights abuses committed against children
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    RVK:
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    Keywords: Criminal Law ; Comparative law ; Law ; Comparative law ; Criminal Law ; Law ; Völkerrechtliches Verbrechen ; Kind ; Strafverfolgung ; Internationale Strafgerichtsbarkeit ; Menschenrechtsverletzung ; Kind ; Strafverfolgung ; Internationale Strafgerichtsbarkeit
    Abstract: This casebook addresses selected precedent-setting rulings of various international human rights and international criminal courts with a focus on the child victims of international crimes and human rights abuses. The cases are analyzed from a children's human rights perspective and the question is examined as to what extent the international courts are according these children justice.
    Abstract: Addresses selected precedent-setting rulings of various international human rights and international criminal courts with a focus on the child victims of international crimes and human rights abuses. This casebook analyzes the cases from a children's human rights perspective
    Description / Table of Contents: 186759_1_En_FM1_OnlinePDF; 186759_1_En_1_Part_OnlinePDF; 186759_1_En_1_Chapter_OnlinePDF; 186759_1_En_2_Chapter_OnlinePDF; 186759_1_En_3_Chapter_OnlinePDF; 186759_1_En_4_Chapter_OnlinePDF; 186759_1_En_5_Chapter_OnlinePDF; 186759_1_En_2_Part_OnlinePDF; 186759_1_En_6_Chapter_OnlinePDF; 186759_1_En_7_Chapter_OnlinePDF; 186759_1_En_3_Part_OnlinePDF; 186759_1_En_8_Chapter_OnlinePDF; 186759_1_En_9_Chapter_OnlinePDF; 186759_1_En_4_Part_OnlinePDF; 186759_1_En_10_Chapter_OnlinePDF; 186759_1_En_11_Chapter_OnlinePDF; 186759_1_En_5_Part_OnlinePDF; 186759_1_En_12_Chapter_OnlinePDF
    Description / Table of Contents: 186759_1_En_6_Part_OnlinePDF186759_1_En_BM2_OnlinePDF;
    Note: Includes index
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    URL: Cover
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  • 95
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642129063
    Language: English
    Pages: Online-Ressource (XXIII, 218p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. López Martín, Ana G. International straits
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    Keywords: Physical geography ; Public law ; Law ; Law ; Physical geography ; Public law ; Meerenge ; Seerecht ; Meerenge ; Seerecht
    Abstract: This book analyzes the regime of navigation in historical relation to the United Nations Convention of the Law of Sea (UNCLOS) of 10 December 1982, and then analyzes in detail the concept of international straits to arrive at a complete definition. This work examines the eight categories of straits laid out in the UNCLOS. It analyzes the right of innocent passage and the regime of transit passage, both systems of navigation in international straits, and then presents the domestic legislation and the traffic separation schemes which apply to international straits. Finally, the work includes a c
    Description / Table of Contents: International Straits; Contents; Foreword; Introduction; Chapter 1: The First Steps in the Regulation of Passage Through the Straits: From Grotius to Pardo; 1.1 The Legal Position of Straits from the Classical Dimension; 1.1.1 The Most Relevant Traditional Doctrine in This Regard; 1.1.2 The First Attempts at Private Codification About the Legal Regime of Straits; 1.1.3 The Incipient `Official´ Steps Towards the Regulation of Passage Through the Straits; 1.1.3.1 The Peace Conference of The Hague in 1907; 1.1.3.2 The 1930 Hague Conference on Codification
    Description / Table of Contents: 1.2 The Desired Concretion of the Legal Regime on Straits1.2.1 The Cornerstone for Settling the Regime on Straits: The `Corfu Channel Case´; 1.2.2 The Work of the International Law Commission and the United Nations Conferences on the Law of the Sea Held in Geneva; 1.2.2.1 The Achievement of Consensus: The Geneva Convention on Territorial Sea and Adjacent Areas of 1958; 1.2.2.2 The Second Conference of the United Nations on the Law of the Sea; Chapter 2: The Third Conference of the United Nations on the Law of the Sea or the Metamorphosis of Consensus
    Description / Table of Contents: 2.1 A Brief Summary of the Work Carried Out by the Commission on the Sea Beds as Regards International Straits2.1.1 The Proposals of the Main Sea Powers and the Freedom of Navigation; 2.1.2 The Propositions of the Coastal States and the Right of Innocent Passage; 2.2 The Most Relevant Aspects of the Development of the Question of the International Straits at the III United Nations Confer.; 2.2.1 Formulation of the Principal Tendencies; 2.2.2 Preparation and Drafting of the Negotiation Texts; Chapter 3: The Definition of the `Undefined´ Straits Used for International Navigation
    Description / Table of Contents: 3.1 Some Proposals of Definitions Put Forward Within the Framework of the III Conference3.2 The Geographical Factor; 3.3 The Legal Component; 3.4 The Functional Component; 3.5 Finalising a Concept of `International Strait´; Chapter 4: The Standardised Catalogue of International Straits Presented in Part III of the 1982 United Nations Convention on; 4.1 Straits Excluded from the Scope of Application of Part III of the UNCLOS; 4.1.1 Straits Which Include Internal Waters Which Previously Were Neither Territorial Seas Nor High Seas
    Description / Table of Contents: 4.1.2 Straits Regulated Wholly or in Part by Long-Standing International Conventions4.1.3 Straits Regulated by Specific Treaties Compatible with the Convention Which Are Not Long-Standing; 4.1.4 Straits Through Which a High Seas Route Passes or Which Cross an Exclusive Economic Zone; 4.1.5 Straits Which Include Archipelagic Waters as a Consequence of the Drawing of Archipelagic Perimeters in Archipelagic Sta.; 4.2 Straits in Which the Regime of Navigation Is the Right of Innocent Passage; 4.2.1 Straits Formed by an Island of a Coastal State Bordering the Strait and Its Mainland Territory
    Description / Table of Contents: 4.2.2 Straits Located Between One Part of the High Seas or an Exclusive Economic Zone and the Territorial Sea of Another State
    Note: Includes bibliography
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  • 96
    ISBN: 9783642045318
    Language: English
    Pages: Online-Ressource (XIII, 1005 p., digital)
    Series Statement: Beiträge zum ausländischen öffentlichen Recht und Völkerrecht, Veröffentlichungen des Max-Planck-Instituts für ausländisches öffentliches Recht und Völkerrecht 210
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. The exercise of public authority by international institutions
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    Keywords: Public law ; Law ; Law ; Public law ; Law ; Public law ; Aufsatzsammlung ; Global Governance ; Internationales Recht ; Global Governance ; Internationales Recht
    Note: "Most of the materials contained in this volume were first published in the November 2008 issue of the German law journal (http://www.germanlawjournal.com)"--Pref , "Max-Planck-Institut für Ausländisches Öffentliches Recht und Völkerrecht , Includes bibliographical references
    URL: Volltext  (lizenzpflichtig)
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  • 97
    ISBN: 9783642112737
    Language: English
    Pages: Online-Ressource (XIII, 130p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Ambos, Kai, 1965 - The Colombian peace process and the principle of complementarity of the International Criminal Court
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    Keywords: Criminal Law ; Comparative law ; Public law ; Criminology ; Law ; Law ; Criminal Law ; Comparative law ; Public law ; Criminology ; Kolumbien ; Bewaffneter Konflikt ; Strafverfolgung ; Internationale Strafgerichtsbarkeit ; Kolumbien ; Bewaffneter Konflikt ; Strafverfolgung ; Internationale Strafgerichtsbarkeit
    Abstract: Striking a balance between peace and justice has long been debated by scholars and practitioners. There has been definite progress in a world in which blanket amnesties were at times granted with little hesitation. There is a growing understanding that accountability has both pragmatic and principled arguments in its favor. Practical arguments as much as shifts in norms have created a situation in which the choice is increasingly seen as "which forms of accountability" rather than a stark one between peace and justice. The Colombian Justice and Peace Law 975 and its implementation offer an interesting and unique approach to dealing with the international crimes committed in Colombia`s decades-long armed conflict. Yet, will this approach suffice with regard to Colombia`s obligations under international law to investigate and prosecute international crimes? Does it meet the standards of the ICC, which has been monitoring the Colombian situation for some time now? In particular, does it pass the complementarity test laid out in the ICC statute or will the ICC have to intervene in Colombia to enforce international criminal law?
    Description / Table of Contents: pt. 1. Law 975 and its process -- pt. 2. the complementarity test (Art. 17) and its application to the Colombian situation.
    Note: Includes bibliographical references (p. 153-161)
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 98
    ISBN: 9783642125478
    Language: English
    Pages: Online-Ressource (XVI, 200p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Galetta, Diana-Urania, 1967 - Procedural autonomy of EU member states
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    Keywords: Comparative law ; Public law ; Law ; Law ; Comparative law ; Public law ; Europäische Union ; Mitgliedsstaaten ; Recht ; Auslegung ; Zuständigkeit ; Europäische Union ; Mitgliedsstaaten ; Recht ; Auslegung ; Zuständigkeit
    Abstract: Is the procedural autonomy of EU Member State a myth or a reality? What should this concept be taken to mean? Starting from the analysis of requirements and principles regulating, generally speaking, the relationships between Member States` and EU law, this book provides a definition of procedural autonomy able to account for the concept`s inherent limits. Out of an analysis of the more relevant EU jurisprudence, the author identifies the rationale underlying the interventions of the ECJ on issues of procedural autonomy and the common logic that emerges from it, and reveals how, in an unchanged context of `procedural autonomy` of the Member States, national procedural law becomes more and more `functionalized` to the requirements of effectiveness of substantive EU law. As such, we should speak of a `functionalized procedural competence` rather than of procedural autonomy. But this is by no means a case of "Paradise Lost." The book includes a foreword by Prof. Jürgen Schwarze, one of the founding fathers of European Administrative Law. TOC:Introductory Notes, Terminological Issues and Demarcation of the Scope of the Study.- The Procedural Autonomy of the Member States From the Viewpoint of the Principles and Criteria Regulating the Relations Between National Law and EU Law.- The Jurisprudence of the European Court of Justice on the Procedural Autonomy of Member States: Analysis of the Fundamental Judgements.- The Procedural Autonomy of the Member States: Judges and Legislators.- Conclusions.
    Description / Table of Contents: Procedural Autonomy of EU Member States: Paradise Lost?; A Study on the ``Functionalized Procedural Competence´´ of EU Member States; Foreword; Preface to the English Edition; Acknowledgements; Contents; Chapter 1: Introductory Notes, Terminological Issues and Demarcation of the Scope of the Study; Chapter 2: The Procedural Autonomy of the Member States from the Viewpoint of the Principles and Criteria Regulating the Relations Between National Law and EU Law; Chapter 3: The Jurisprudence of the ECJ on the Procedural Autonomy of Member States: Analysis of the Fundamental Judgements
    Description / Table of Contents: Chapter 4: The Procedural Autonomy of the Member States: Judges and Legislators. ConclusionsConclusions; References; Table of Cases of the ECJ;
    Note: Includes bibliographical references
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  • 99
    Online Resource
    Online Resource
    Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
    ISBN: 9783642114342
    Language: English
    Pages: Online-Ressource (XX, 424p, digital)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Buchausg. u.d.T. Benvindo, Juliano Zaiden On the limits of constitutional adjudication
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    Keywords: Philosophy of law ; Constitutional law ; Law ; Law ; Philosophy of law ; Law Philosophy ; Constitutional law ; Deutschland ; Brasilien ; Verfassungsgericht ; Rechtsprechung ; Politische Entscheidung ; Legitimation ; Eingeschränkte Rationalität ; Deutschland ; Brasilien ; Verfassungsgericht ; Rechtsprechung ; Politische Entscheidung ; Legitimation ; Eingeschränkte Rationalität
    Abstract: Juliano Z. Benvindo investigates the current movement of constitutional courts towards political activism, especially by focusing on the increasing use of the balancing method as a "rational" justification for this process. From the critical perception of the serious risks of this movement to democracy, the book takes as examples two constitutional realities, Germany and Brazil, in order to discuss the rationality, correctness, and legitimacy of constitutional decisions within this context. Through a dialogue between Jacques Derrida`s deconstruction and Jürgen Habermas`s proceduralism, the author confronts Robert Alexy`s defense of the balancing method as well as those two constitutional realities. This confrontation leads to the introduction of the concept of limited rationality applied to constitutional democracy and constitutional adjudication, which affirms the double bind of history and justice as a condition for a practice of decision-making committed to the principle of separation of powers. TOC:German and Brazilian Constitutional Cultures: Constitutional Adjudication and Activism: An Approach to Decision-making.- Balancing Within the Context of German Constitutionalism: The Bundesverfassungsgericht`s Shift to Activism.- Balancing Within the Context of Brazilian Constitutionalism: The Supremo Tribunal Federal`s Shift to Activism.- The Debate on the Rationality of Balancing: The Aim to Rationalize Balancing Within the Context of the Constitutional Court`s Activism.- When Différance Comes to Light: Balancing Within the Context of Deconstruction.- When Procedures Towards Mutual Understanding Come to Light: Balancing Within the Context of Proceduralism.- The Concept of Limited Rationality: Between Différance and Intersubjectivity: The Concept of Limited Rationality in Constitutional Democracy.- Between Différance and Intersubjectivity: The Concept of Limited Rationality in the Realm of Constitutional Adjudication.
    Description / Table of Contents: On the Limits of Constitutional Adjudication; Acknowledgements; Contents; Introduction; Part I: German and Brazilian Constitutional Cultures: Constitutional Adjudication and Activism; Chapter 1: An Approach to Decision-Making; 1.1 Introduction; 1.2 The Crucifix Case; 1.3 The Cannabis Case; 1.4 The Ellwanger Case; 1.5 Final Words; Chapter 2: Balancing Within the Context of German Constitutionalism: The Bundesverfassungsgericht´s Shift to Activism; 2.1 Introduction; 2.2 Balancing Within the Triadic Framework of the Principle of Proportionality: A Brief Introduction
    Description / Table of Contents: 2.3 The Bundesverfassungsgericht in the Postwar Crisis: The New Representative of the Legal and Social Order2.4 The Bundesverfassungsgericht´s Shift to Activism: From Subjective Rights to Objective Principles and the Consequences in Judicial Review; 2.5 The Constitutional Scholarship Reaction Against the Bundesverfassungsgericht´s Shift to Politics and the Irrationalism of Balancing; 2.6 Final Words; Chapter 3: Balancing Within the Context of Brazilian Constitutionalism: The Supremo Tribunal Federal´s Shift to Activism; 3.1 Introduction
    Description / Table of Contents: 3.2 The Supremo Tribunal Federal in the Democratization Process: the Federal Constitution of 1988 and the Opening to Activism3.3 Balancing in the Decisions of the Supremo Tribunal Federal: The Quest for Rationality in Decision-Making; 3.4 Final Words; Part II: The Debate on the Rationality of Balancing; Chapter 4: The Aim to Rationalize Balancing Within the Context of Constitutional Courts´ Activism; 4.1 Introduction: The Quest for a Systematization and Rationalization of Balancing; 4.2 Robert Alexy´s Special Case Thesis (Sonderfallthese)
    Description / Table of Contents: 4.3 The Quest for the Rationality of Balancing: The Core of Robert Alexy´s Theory of Constitutional Rights4.4 Final Words; Chapter 5: When Différance Comes to Light: Balancing Within the Context of Deconstruction; 5.1 Introduction; 5.2 Différance and the Political-Legal Realm of Deconstruction; 5.2.1 Jacques Derrida and Différance; 5.2.2 Différance and Constitutional Democracy: The Democracy to Come; 5.2.3 The to Come in the Negotiation Between Constitutionalism and Democracy
    Description / Table of Contents: 5.2.4 Différance Within the Context of Decision-Making: The Negotiation Between Law and Justice and the First Insight into Legitimacy5.3 Balancing Within the Context of Différance; 5.3.1 Introduction; 5.3.2 Balancing and the Logos of Correctness-Rationality; 5.3.2.1 Previous Considerations; 5.3.2.2 The First Metaphysics of the Logos of Correctness-Rationality: The Rationality and Correctness of the Analytical-Structural Framework; The Claim to Correctness as a Logos of Correctness; The Claim to Rationality as the Logos of Rationality and the Opening to The Claim to the Other´s Otherness
    Description / Table of Contents: 5.3.2.3 The Second Metaphysics of the Logos of Correctness-Rationality: Principles as Optimization Requirements, Principles as Moralizing Principles
    Note: Includes bibliographical references
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    URL: Cover
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264024748
    Language: English
    Pages: Online-Ressource (147 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.18
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation of SMEs
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    Keywords: KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Steuerrecht ; Klein- und Mittelbetrieb ; OECD
    Abstract: This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.
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