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  • English  (212)
  • Paris : OECD Publishing  (108)
  • Oxford [u.a.] : Hart  (104)
  • Law  (185)
  • Geography  (27)
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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
    RVK:
    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
    RVK:
    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
    RVK:
    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
    ISBN: 9781849464154
    Language: English
    Pages: XXV, 280 S. , Ill.
    Series Statement: Constitutional systems of the world
    DDC: 342.4
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    Keywords: Constitutional law ; Belgien ; Verfassung
    Abstract: Preface: a constitution in search of a nation -- Constitutional principles: a historical and sociological account -- The fundamental principles of the Belgian constitution -- Federalism and the multilevel structure of government -- The legislative branch -- The executive power and administration -- The pluralistic judicial system and the constitutional court -- Fundamental rights -- Conclusion: no future for Belgium or a Belgian blueprint for the future?
    Note: Literaturangaben
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  • 6
    Book
    Book
    Oxford [u.a.] : Hart
    ISBN: 9781841133638 , 1841133639
    Language: English
    Pages: XXII, 282 S.
    Series Statement: Constitutional systems of the world
    RVK:
    Keywords: Constitutional law ; Fallsammlung ; Kanada ; Verfassungsrecht
    Description / Table of Contents: The making of the Canadian ConstitutionThe legislative power -- The executive power -- The judiciary -- Federalism -- Rights and freedoms -- Aboriginal peoples.
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  • 7
    ISBN: 9781849464833
    Language: English
    Pages: XXIV, 229 S. , graph. Darst.
    Series Statement: Swedish studies in European law 6.2015
    Series Statement: Swedish studies in European law
    Parallel Title: Erscheint auch als Human rights in contemporary European law
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    Keywords: Convention for the Protection of Human Rights and Fundamental Freedoms Congresses ; Human rights Congresses ; Human rights Congresses ; Konferenzschrift 2012 ; Europäische Union ; Europäische Menschenrechtskonvention 1950 November 4 ; Menschenrecht ; Europäische Union ; Europäische Menschenrechtskonvention 1950 November 4 ; Menschenrecht
    Note: Human rights in EU law 2014 : two key cases of 2013 , Certain points of view with regard to the accession of the EU to convention from the perspective of the court of justice of the European Union , The legal framework of the EU's human rights strategy , Balance or clash of legal orders : some notes on margin of appreciation , Judicial review in Sweden : some general observations regarding the case law from the Swedish domestic courts , EU accession to the European convention on human rights : the creation of a European legal space for human rights? , State (In)capacity to prevent human trafficking : adequate responses to the market for servitude and forced labour, et al , Ne Bis in Idem and the European legal tsunami of 2013 : a vision from the bench , Effective sanctions as the one-dimensional limit to the Ne BIs in Idem principle in EU law , The Åkerberg Fransson case , The future of the Swedish tax sanction system after Ne Bis In Idem
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  • 8
    ISBN: 9781509917709 , 9781841138558
    Language: English
    Pages: XVI, 493 S.
    Series Statement: Hart studies in comparative public law 7
    Series Statement: Hart studies in comparative public law
    Parallel Title: Erscheint auch als An inquiry into the existence of global values
    DDC: 341.48
    RVK:
    Keywords: Constitutional law ; Comparative law ; Law and globalization ; Verfassungsrecht ; Rechtsvergleich
    Note: Includes bibliographical references and index , Introduction
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  • 9
    ISBN: 9781849465113 , 9781509917839
    Language: English
    Pages: XIV, 406 S.
    Series Statement: Studies in international law volume 55
    Series Statement: Studies in international law
    Parallel Title: Erscheint auch als Non-state actors in international law
    DDC: 341.2
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    Keywords: Non-state actors (International relations) ; International law ; Non-state actors (International relations) ; International law ; Internationales Recht ; Völkerrecht ; Internationale staatliche Organisation ; Nichtstaatliche internationale Organisation ; Multinationales Unternehmen ; Direktinvestition ; Miliz ; Geltungsbereich des Rechts ; Rechtsnorm ; Weltordnung ; Nichtstaatliche Organisation ; Völkerrecht ; Nichtstaatliche Organisation ; Völkerrecht ; Nichtstaatlicher Akteur
    Note: Literaturverz. S. [377] - 398 , Hier auch später erschienene, unveränderte Nachdrucke
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  • 10
    ISBN: 1849465274 , 9781849465274
    Language: English
    Pages: XXXV, 474 S. , Ill.
    Parallel Title: Erscheint auch als Europe's justice deficit?
    DDC: 340.114094
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    Keywords: Justice ; Justice, Administration of ; Human rights ; Justice ; Justice, Administration of European Union countries ; Human rights European Union countries ; Konferenzschrift ; Aufsatzsammlung ; Europäische Union ; Justiz ; Recht ; Gerechtigkeit
    Note: Includes bibliographical references and index
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  • 11
    ISBN: 1849467072 , 9781509915477 , 9781849467070
    Language: English
    Pages: XXVII, 250 S. , graph. Darst.
    Series Statement: Modern studies in European law 53
    Series Statement: Modern studies in European law
    Parallel Title: Erscheint auch als Fundamental rights in the EU
    DDC: 341.48094
    RVK:
    RVK:
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    Keywords: Court of Justice of the European Union ; European Court of Human Rights ; Court of Justice of the European Union ; European Court of Human Rights ; Human rights ; Civil rights ; Human rights European Union countries ; Civil rights European Union countries ; Aufsatzsammlung ; Europäischer Gerichtshof für Menschenrechte ; Europäischer Gerichtshof ; Menschenrecht ; Grundrecht
    Note: Prologue , The place of the EU Charter within the tradition of fundamental and human rights , Closing the gaps in the protection of fundamental rights in Europe : accession of the EU to the ECHR , Problems and challenges of the EU's accession to the ECHR : empirical findings with a view to the future , The EU human rights regime post Lisbon : turning the CJEU into a human rights court? , European judicial dialogue and the protection of fundamental rights in the new digital environment : an attempt at emancipation and reconciliation : the case of freedom of speech , Migration and human rights : the European approach , Who has the right to have rights? : the judgments of the CJEU and the ECtHR as building blocks for a European "ius commune" in asylum law , More is less? : multiple protection of human rights in Europe and the risks of erosion of human rights standards , In extending human rights, which European court is substantively "braver" and procedurally "fitter?" : the example of sexual orientation and gender identity discrimination , Access to justice in the recent Grand Chamber judgments of the European Court of Human rights , Fundamental rights and judicial cooperation in the decisions of the Court of Justice on the Brussels I Regulation 2009-2014 : the story so far
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  • 12
    ISBN: 9781849463898
    Language: English
    Pages: X, 172 S.
    Series Statement: Law and practical reason 7
    Series Statement: Law and practical reason
    Parallel Title: Erscheint auch als Kyritsis, Dimitrios, 1978 - Shared authority
    Dissertation note: Teilw. zugl.: Oxford, Univ., Diss.
    DDC: 340.11
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    Keywords: Separation of powers Philosophy ; Judicial power ; Legislative power ; Separation of powers Philosophy ; Law Philosophy ; Hochschulschrift ; Gewaltenteilung ; Rechtsphilosophie
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  • 13
    Book
    Book
    Oxford [u.a.] : Hart
    ISBN: 1849465991 , 9781849465991
    Language: English
    Pages: XI, 241 S.
    Dissertation note: Teilw. zugl.: New York, Univ. School of Law, Diss.
    DDC: 342/.082
    RVK:
    Keywords: Emigration and immigration law ; Emigration and immigration law Moral and ethical aspects ; Emigration and immigration law ; Emigration and immigration law Moral and ethical aspects ; Emigration and immigration law / Moral and ethical aspects ; Hochschulschrift ; Zuwanderungsrecht ; Einwanderungspolitik ; Zuwanderungsrecht ; Einwanderungspolitik
    Note: Includes bibliographical references and index
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  • 14
    Book
    Book
    Oxford [u.a.] : Hart
    ISBN: 9781849467216
    Language: English
    Pages: X, 304 S.
    Series Statement: Hart studies in comparative public law 6
    Series Statement: Hart studies in comparative public law
    Dissertation note: Zugl.: Diss.
    DDC: 342.0854
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    Keywords: Assembly, Right of ; Hochschulschrift ; Versammlungsfreiheit
    Description / Table of Contents: Origins, forms and valuesPrior restraints, exemptions and bargainFrom violence to public disorder to crime preventionFrom coercion to direct action to disruptionDignity as peace, truth and loveRestrictions on the timeRestrictions on the mannerRestrictions on the place.
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  • 15
    Book
    Book
    Oxford [u.a.] : Hart
    ISBN: 1849469717 , 9781849469715
    Language: English
    Pages: XLIII, 484 S.
    Series Statement: European and national constitiutional law series 1
    Series Statement: European and national constitutional law series
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    Keywords: Europäische Union ; Verfassungsrecht ; Rechtsetzung
    Note: First published: 2014 , Literaturverz. S [441] - 465
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  • 16
    Book
    Book
    Oxford [u.a.] : Hart | Cambridge : Cambridge Univ. Press
    ISBN: 9781849465625
    Language: English
    Pages: XXXIV, 476 S.
    Edition: 7. ed.
    DDC: 349.42
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    Keywords: Legislation ; Law Interpretation and construction ; Stare decisis ; Judicial process ; Law reform ; Law Interpretation and construction ; England ; Law Interpretation and construction ; Wales ; Legislation England ; Legislation Wales ; Großbritannien ; Gesetzgebung
    Note: Includes bibliographical references and index
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  • 17
    Book
    Book
    Oxford [u.a.] : Hart
    ISBN: 9781849469906
    Language: English
    Pages: xxvii, 268 Seiten
    Series Statement: Hart studies in constitutional law
    DDC: 340.115
    RVK:
    RVK:
    Keywords: Law Political aspects ; Großbritannien ; Gesetz ; Politik ; Relation
    Note: Originally published: 2013 , Includes bibliographical references and index
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201415
    Language: English
    Pages: Online-Ressource (288 p.)
    Parallel Title: Parallelausg. Perspectives régionales de l'OCDE 2014 ; Régions et villes ; Les politiques publiques à la rencontre des citoyens
    Parallel Title: Erscheint auch als OECD OECD regional outlook 2014
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    Keywords: Regionalpolitik ; Regionales Wachstum ; Regionalentwicklung ; Kommunalpolitik ; Stadtwachstum ; Stadtentwicklung ; OECD-Staaten ; Urban, Rural and Regional Development
    Abstract: Regions and cities are on the front lines of many challenges faced by OECD countries today, from education and jobs to health care and quality of life. Getting regions and cities “right”, adapting policies to the specificities of where people live and work, is vital to improving citizens’ well-being. This second edition of the OECD Regional Outlook aims to help countries do just that. Part I describes the main trends and challenges today. Part II has a special focus on cities, looking at public investment, urban framework policies, and rural-urban issues. Part III presents a Policy Forum on the future of cities, with five contributions from distinguished authors and policy makers. Part IV offers profiles of regional development in all 34 OECD countries.
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  • 19
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264225503
    Language: English
    Pages: Online-Ressource (208 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Compact city policies
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    Keywords: Nachhaltige Stadtentwicklung ; Südkorea ; Urban, Rural and Regional Development ; Korea, Republic of ; Südkorea ; Stadtplanung ; Nachhaltigkeit
    Abstract: This report examines Korea's urban policies and offers customised policy recommendations based on the OECD publication, Compact City Policies (2012). Some Korean policies, such as urban regeneration, new town development or multi-modal transfering centers, have implicitly implemented compact city polices to a certain degree. However, there are still issues - including urban sprawl, unbalanced socio-economic levels and environmental challenges - which can be threats to urban competitiveness. An appropriate set of compact city polices, such as environmental friendly urban regeneration, mixed land use, polices to offset the side effects of compact development, strong management of transport demands, and governance enforcement, can accelerate Korean cities' sustainable development.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264222892
    Language: English
    Pages: Online-Ressource (212 p.)
    Series Statement: OECD Rural Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD rural policy reviews
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    Keywords: Entwicklungsplanung ; Ländliche Entwicklung ; Chile ; Governance ; Urban, Rural and Regional Development ; Chile
    Abstract: This report looks at rural policy in Chile, examining the main trends in rural regions, policies and governance arrangements. It highlights the need to establish a national rural policy framework in Chile, in order to better coordinate the wide range of national policies and programmes currently targeting rural areas. It also investigates the evolving role of "rural" in development, highlighting the need to design rural policies in a strategic way so that complementarities with urban policy can be realised as the country develops.
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  • 21
    ISBN: 9781509909254 , 9781849464826
    Language: English
    Pages: XXII, 408 S. , graph. Darst.
    Series Statement: Studies in international law 51
    Series Statement: Studies in international law
    Parallel Title: Erscheint auch als Slingenberg, Lieneke The reception of asylum seekers under international law
    Dissertation note: Teilw. zugl.: Amsterdam, Univ., Diss., 2013
    DDC: 342.24083
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    Keywords: Asylum, Right of ; Asylum, Right of European Union countries ; Hochschulschrift ; Europäische Union ; Asylrecht
    Note: Includes bibliographical references and index , Hier auch später erschienene, unveränderte Nachdrucke
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  • 22
    Book
    Book
    Oxford [u.a.] : Hart
    ISBN: 9781509904990 , 9781841134413
    Language: English
    Pages: XXXI, 265 S.
    Series Statement: Human rights law in perspective 19
    Series Statement: Human rights law in perspective
    Parallel Title: Erscheint auch als McColgan, Aileen Discrimination, equality and the law
    DDC: 323.42
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    Keywords: Equality before the law ; Discrimination Law and legislation ; Equality before the law ; Discrimination Law and legislation ; Gleichbehandlung ; Diskriminierungsverbot ; Antidiskriminierungsrecht ; Internationaler Vergleich
    Description / Table of Contents: 'Equality', 'discrimination' and the law : an introductionDefining the protected characteristics'Equality' and '(a)symmetry'The evolution of equality lawCompeting equalitiesMulticulturalism and equality.
    Note: Includes bibliogr. references and index , Hier auch später erschienene, unveränderte Nachdrucke , Bibliogr. S. [237] - 250
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  • 23
    Book
    Book
    Oxford [u.a.] : Hart
    ISBN: 9781849466431
    Language: English
    Pages: XIV, 210 S. , graph. Darst.
    Series Statement: European Academy of Legal Theory monograph series 11
    Parallel Title: Erscheint auch als Samuel, Geoffrey, 1947 - An introduction to comparative law theory and method
    DDC: 340/.2
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    Keywords: Comparative law ; Comparative law ; Einführung ; Lehrbuch ; Rechtsvergleich
    Description / Table of Contents: Problems and promises of comparative lawAsking the right questionWhat is 'Comparison'?Functional methodAlternatives to functionalismStructural methodHermeneutical methodWhat is 'law' (1)?What is law (2)?Paradigm orientationsConcluding remarks:A methodological road map?
    Note: Hier auch später erschienene, unveränderte Nachdrucke
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  • 24
    ISBN: 9781849465076
    Language: English
    Pages: XIII, 366 S.
    Series Statement: Studies in international law 49
    Series Statement: Studies in international law
    Parallel Title: Erscheint auch als Conklin, William E. Statelessness
    DDC: 341.486
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    Keywords: Statelessness ; Stateless persons Legal status, laws, etc ; Statelessness ; Stateless persons Legal status, laws, etc ; Staatenlosigkeit ; Menschenrecht
    Note: Includes bibliographical references and index
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  • 25
    ISBN: 1849464197 , 9781849464192
    Language: English
    Pages: XX, 461 S. , graph. Darst.
    Parallel Title: Erscheint auch als Critical legal perspectives on global governance
    DDC: 341
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    Keywords: International law ; International cooperation ; Law and globalization ; International law ; International cooperation ; Aufsatzsammlung ; Festschrift ; Global Governance ; Recht
    Note: The globalisation of critical discourses on law : thoughts on David Trubek's contribution , New governance and the European Union : an empirical and conceptual critique , Critical theory and institutional design : David Trubek's path to new governance , A crisis and its afterlife : some reflections on 'scholars in self-estrangement' , Political economy and economic law in Brazil : from import substitution to the challenges of new state activism , Law and the political economy of the world , Knowledge in development, law and regulation, or how are we to distinguish between the economic and the non-economic? , Making bricks without straw : the creation of a transnational labour regime , From Chile to Vietnam : international labour law and workers' rights in international trade , Globalisation and the middle class , Fragmented work and multi-level labour market governance : informality, crisis policy and an expanded 'law of work' , The trouble with identity and progressive origins in defending labour law , 'Reflexive contract governance in the EU' : David Trubek's contribution to a more focused approach to EU contract legislation , A crisis of executive managerialism in the EU : no alternative? , Muslims in Europe : population flows, cultural clash, human rights , Re-judging social rights in the European Union , Social, economic and cultural rights and economic development : limiting or reinforcing the market? , Lost in translation : on the failed encounter between Bourdieu and law and society scholarship and their respective blindnesses , BRICS and politics of reforming global governance : the case of investment arbitration , Corporate lawyers as an infant industry? : legal market access and development policy , Where the action is : globalisation, law and development, the sociology of the legal profession, and the 'GLEE-full' career of Dave Trubek
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  • 26
    Book
    Book
    Oxford [u.a.] : Hart
    ISBN: 9781849464499
    Language: English
    Pages: X, 231 S.
    Series Statement: Law and practical reason
    DDC: 340.1
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    Keywords: Law Philosophy ; Practical reason ; Legal authorities ; Norm (Philosophy) ; Autorität ; Normativität ; Praktische Vernunft ; Rechtsphilosophie
    Description / Table of Contents: IntroductionLegal authority and normativity : rediscovering a hidden relationshipLaw as an actualityThe guide of the good modelUnderstanding the nature and structure of practical reason : excavating the classical traditionA defence of the parastic thesis : a re-examination of Hart's internal point of viewA defence of the parastic thesis II : does Kelsen's notion of legal normativity rest on a mistake?Authorities' claims as expressions of intentionsAuthority and normativity : a defence of the "ethical-political" account of legal authorityThe epistemology of modestly objective values and robust value realismPossible objections and concluding note.
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  • 27
    ISBN: 9781849465922
    Language: English
    Pages: XVI, 355 S.
    Additional Information: Rezensiert in Sharp, Dustin N. Development, human rights and transitional justice 2015
    Series Statement: Osgoode readers 3
    Series Statement: Osgoode readers
    Parallel Title: Erscheint auch als Law in transition
    DDC: 340/.115
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    Keywords: Transitional justice ; Human rights ; Law and economic development ; Aufsatzsammlung ; Transitional Justice ; Global Governance ; Menschenrecht ; Politischer Wandel
    Note: Global poverty and the politics of good intentions , Human rights and development : a fragmented discourse , Rights and development : a social power perspective , Is a new 'TREMF' human rights paradigm emerging? Evidence from Nigeria , The transformation of Africa : a critique of rights in transitional justice , Marks indicating conditions of origin in rights-based sustainable development , Rethinking the convergence of human rights and labour rights in international law : depoliticisation and excess , Measuring the world : indicators, human rights and global governance , Governing by measuring : the millenium development goals in global governance , Reparations and development , Making history or making peace : when prosecutions should give way to truth commissions and peace negotiations , Transitional justice as global project : critical reflections , Holding up a mirror to the process of transition? The coercive sterilisation of Romani women in the Czech Republic post-1991 , Symptoms of sovereignty? Apologies, indigenous rights and reconciliation in Australia and Canada , Working through 'bitter experiences' towards a purified European identity? A critique of the disregard for history in European constitutional theory and practice , The trials of history : losing justice in the monstrous and the banal , Sociological jurisprudence 2.0 : updating law's inter-disciplinarity in a global context , Epilogue:Progressive law versus the critique of law & development : strategies of double agency revisited
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  • 28
    Book
    Book
    Oxford [u.a.] : Hart
    ISBN: 9781849462341
    Language: English
    Pages: CXIV, 1056 S.
    Parallel Title: Erscheint auch als Constitutionalism in Asia
    DDC: 342.5
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    Keywords: Constitutional law ; Asien ; Verfassungsrecht ; Konstitutionalismus ; Internationaler Vergleich ; Asien ; Verfassungsrecht
    Description / Table of Contents: Constitution making and state buildingConstitutional cultures in AsiaGovernment system and structuresConstitutional change and amendmentsJudicial reviewDemocracy and the right to political participationThe right to equality and equal protectionFree speech and res publicaReligion and stateSocio-economic rights.
    Note: Literaturangaben , Includes bibliographical references and index
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  • 29
    ISBN: 1849462526 , 9781509908431 , 9781849462525
    Language: English
    Pages: XL, 391 S.
    Parallel Title: Erscheint auch als Reasoning rights
    DDC: 341.48
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    Keywords: Human rights ; Judicial opinions ; Proportionality in law ; Political questions and judicial power ; Human rights ; Judicial opinions ; Aufsatzsammlung ; Grundrecht ; Juristische Methodik ; Rechtsprechung ; Rechtsvergleich
    Abstract: "This book is about judicial reasoning in human rights cases. The aim is explore the question: how is it that notionally universal norms are reasoned by courts in such significantly different ways?"--Page i
    Note: Hier auch später erschienene, unveränderte Nachdrucke , The pluralism of human rights adjudication , Necessity and proportionality : towards a balanced approach , Proportionality without balancing : why judicial ad hoc balancing is unnecessary and potentially detrimental to the realisation of individual and collective self-determination , Proportionality in United States constitutional law , "To the serious detriment of the public" : secret evidence and closed material procedures , National security law and the creep of secrecy : a transatlantic tale , Navigating the shoals of secrecy : a comparative analysis of the use of secret evidence and "cleared counsel" in the United States, the United Kingdom, and Canada , The secret keepers : judges, security detentions, and secret evidence , The intersection of religious autonomy and religious symbols : setting the stage , Principles and compromises : religious freedom in a time of transition , State interference in the internal affairs of religious institutions , The protection of religious freedom in Australia : a comparative assessment of autonomy and symbols , The emergence and enforcement of socio-economic rights , The problematic of social rights : uniformity and diversity in the development of social rights review , A South African perspective on the judicial development of socio-economic rights , Judicial activism and the Indian Supreme Court : lessons for economic and social rights adjudication , American exceptionalism over social rights
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  • 30
    ISBN: 9781849466448
    Language: English
    Pages: XI, 105 S.
    Parallel Title: Erscheint auch als Phlogaitēs, Spyridōn I., 1950 - The evolution of law and the state in Europe
    RVK:
    RVK:
    Keywords: Administrative law History ; State, The History ; Europa ; Staat ; Rechtsordnung ; Geschichte
    Description / Table of Contents: From the Roman Empire to the rebirth of public powers in EuropePublic administration -- The modern state and its foundations : the rule of law -- The concept of the modern state -- From decentralization to devolution -- The modern state : from the one-class state to the multi-class state and its evolution -- The modern state integrating in the international community.
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  • 31
    ISBN: 1849466920 , 9781849466929
    Language: English
    Pages: XII, 336 S. , graph. Darst
    Series Statement: Oñati international series in law and society
    Parallel Title: Erscheint auch als Women's rights to social security and social protection
    RVK:
    Keywords: Social legislation Congresses ; Women's rights Congresses ; Women Congresses Social conditions ; Women Congresses Legal status, laws, etc ; Konferenzschrift
    Note: Includes bibliographical references and index , Introduction : Interpreting and advancing women's rights to social security and social protection , Participatory inclusion and women's rights to social security , Unpacking the ILO's social protection floor recommendation from a women's rights perspective , Social protection in China : is there a gender equity problem? , Evaluating reforms for Bolivian women's rights to social security and social protection , Recent coverage developments in social security protection for Chilean women , Rethinking social protection beyond waged work : a United States perspective , Human capital and the post-scripting of women's poverty , What would an engendered human rights approach to social security mean for sole parents in Australia? , Gendering the right to social security in the era of crisis governance : the need for transformative strategies , A gendered right to social security and decent work? : The debate in the context of Irish austerity , Testing women's right to social security in Australia : a poor score , Mainstreaming gender in Spanish labour and pension reforms and in European social policies
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  • 32
    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
    RVK:
    RVK:
    RVK:
    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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  • 33
    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
    RVK:
    RVK:
    RVK:
    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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  • 34
    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
    RVK:
    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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  • 35
    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
    RVK:
    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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  • 36
    ISBN: 9781849465021
    Language: English
    Pages: XIX, 300 S.
    RVK:
    RVK:
    Keywords: Internationale Arbeitsorganisation ; Arbeitsrecht
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  • 37
    ISBN: 9781849463355
    Language: English
    Pages: X, 261 S.
    Parallel Title: Online-Ausg. Judging Europe's judges
    RVK:
    Keywords: Court of Justice of the European Union ; Judge-made law ; Judges ; Law ; Aufsatzsammlung ; Europäischer Gerichtshof ; Case law ; Gesetzmäßigkeit
    Note: Introduction.Judging Europe's judges , The Court's outer and inner selves : exploring the external and internal legitimacy of the European Court of Justice , Adjudication by reference to general principles of EU law : a second look at the Mangold case law , The Court's case law on the internal market : 'a circumloquacious statement of the result, rather than a reason for arriving at it'? , The legitimacy of free movement case law : process and substance , The bubble that burst : exploring the legitimacy of the case law on the free movement of Union citizens , Towards 'real' citizenship? : The judicial construction of Union citizenship and its limits , Placing the European Union in international context : legitimacy of the case law , Of feasibility and silent elephants : the legitimacy of the Court of Justice through the eyes of national courts , Epilogue.Judging the judges : apology and critique
    URL: Index
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  • 38
    Book
    Book
    Oxford [u.a.] : Hart
    ISBN: 1849461538 , 9781849461535
    Language: English
    Pages: X, 276 S.
    Parallel Title: Erscheint auch als Hohmann, Jessie The right to housing
    DDC: 341.483
    RVK:
    Keywords: Right to housing ; Housing Law and legislation ; Wohnung ; Menschenrecht ; Völkerrecht
    Description / Table of Contents: The right to housing in the International Bill of RightsThe right to housing in subject-specific international conventions -- The right to housing in regional covenants -- The right to housing as a constitutional right : South African and Indian experiences -- The de-radicalised right to housing : an assessment of interpretive failings -- Privacy -- Identity -- Space -- Possibilities, politics, law.
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264181403 , 9789264185715
    Language: English
    Pages: Online-Ressource (108 pages)
    Edition: Online-Ausg.
    Series Statement: Environment at a Glance
    RVK:
    RVK:
    Keywords: Environmental degradation ; Environmental quality ; Environmental policy ; Electronic books ; Erde ; Umweltdaten ; Umweltinformationssystem ; Umweltstatistik
    Note: "This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso , Includes bibliographical references , OECD code: 97 2013 05 1 P
    URL: Volltext  (kostenfrei)
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  • 40
    ISBN: 1849465541 , 9781849465540
    Language: English
    Pages: XVIII, 272 S.
    Series Statement: Hart studies in comparative public law 3
    Series Statement: Hart studies in comparative public law
    DDC: 347.035
    RVK:
    RVK:
    Keywords: Courts of last resort ; Appellate courts ; Justice, Administration of ; Law and globalization ; Judicial process ; Judgments, Foreign ; Judicial assistance ; Westliche Welt ; Oberster Gerichtshof ; Rechtsfindung ; Rechtsvergleich
    Description / Table of Contents: Introduction:Highest courts in fluxUnderstanding the development of highest courts' practices : a constitutional-theoretical approachIntroducing the comparative and empirical analysisIncorporating the transnational : judicial roles, relations and working methods in a globalised worldThe use of foreign law in judicial decision-makingConclusion:Assessing the development of highest courts' practices.
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  • 41
    ISBN: 1849464359 , 9781849464352
    Language: English
    Pages: X, 269 S.
    Series Statement: Modern studies in European law 40
    Series Statement: Modern studies in European law
    RVK:
    Keywords: Social legislation ; Labor laws and legislation ; Social security Law and legislation ; Domestic relations ; Aufsatzsammlung ; Europäische Union ; Sozialrecht ; Soziale Sicherheit
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  • 42
    ISBN: 1849462720 , 9781849462723
    Language: English
    Pages: XV, 417 S.
    Parallel Title: Erscheint auch als The proposed Nordic Saami Convention
    DDC: 342.480872
    RVK:
    Keywords: Sami (European people) Legal status, laws, etc ; Sami (European people) Land tenure ; Property ; Property ; Scandinavia ; Sami (European people) ; Land tenure ; Sami (European people) ; Legal status, laws, etc ; Aufsatzsammlung ; Norwegen ; Schweden ; Finnland ; Samen ; Selbstbestimmungsrecht ; Grundeigentum
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  • 43
    ISBN: 1849463344 , 9781849463348
    Language: English
    Pages: XXXI, 135 S
    Series Statement: Studies in international and comparative criminal law 13
    Series Statement: Studies in international and comparative criminal law
    Parallel Title: Erscheint auch als Fournet, Caroline Genocide and crimes against humanity
    DDC: 345.440251
    RVK:
    Keywords: Genocide ; Crimes against humanity ; War crimes ; Trials (Genocide) ; Trials (Crimes against humanity) ; War crime trials ; Recht ; Rechtsprechung ; Gesetz ; Verbrechen gegen die Menschlichkeit ; Menschenrechtsverletzung ; Völkermord ; Rechtsprechende Gewalt ; Frankreich ; Frankreich ; Völkermord ; Verbrechen gegen die Menschlichkeit
    Description / Table of Contents: IntroductionTrying Klaus Barbie : setting a precedent?Trying Paul Touvier and Maurice Papon : twisting the precedentA problematic legacyThe direct applicability of the Genocide Convention under French lawThe non-applicability of statutory limitations to the crime of genocideThe applicability of retroactive criminal normsThe contemporary understanding of the law of genocide by the French judiciary : dualism in disguise?Responding to the incorrect ill-qualifications of Vichy France in the Touvier and Papon casesResponding to the equalisation of victims in the Barbie caseGenocide : a crime against the family?Conclusion.
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  • 44
    ISBN: 1849464561 , 9781849464567
    Language: English
    Pages: VIII, 288 S.
    Parallel Title: Erscheint auch als Kelsen revisited
    Parallel Title: Erscheint auch als Kelsen revisited
    DDC: 340/.1
    RVK:
    Keywords: Kelsen, Hans ; Law Philosophy ; Jurisprudence ; Kelsen, Hans, 1881-1973 ; Reine rechtslehre ; Law ; Philosophy ; Jurisprudence ; Kelsen, Hans 1881-1973
    Note: Introduction , Norm-claims, validity and self-reference , The great puzzle : Kelsen's basic norm , The basic norm revisited , The efficacy of constitutional norms , The realist Hans Kelsen , Wiener realism , Kelsen and Hägerström : clearing up misunderstandings and mapping out the common ground , A "realistic" theory of law and the pure theory of law : remarks on Alf Ross's On law and justice , Kelsen on the completeness and consistency of law , The alternative character of the legal norm : Kelsen as a defeasibilist? , In canonical form : Kelsen's doctrine of the "complete" legal norm
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  • 45
    ISBN: 9781849463959
    Language: English
    Pages: VIII, 310 S. , graph. Darst.
    Series Statement: Oñati international series in law and society
    Parallel Title: Erscheint auch als Making human rights intelligible
    DDC: 341.48
    RVK:
    RVK:
    Keywords: Human rights ; Sociological jurisprudence ; Human rights ; Sociological jurisprudence
    Note: Includes bibliographical references and index
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  • 46
    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
    RVK:
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
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  • 47
    ISBN: 9781849464109
    Language: English
    Pages: XXXVII, 402 S.
    Series Statement: Studies in international law 44
    Series Statement: Studies in international law
    Parallel Title: Erscheint auch als Vries, Karin de, 1981 - Integration at the border
    DDC: 342.492082
    RVK:
    Keywords: Netherlands ; Emigration and immigration law ; Acculturation ; Emigration and immigration law ; Acculturation ; Emigration and immigration law ; Netherlands ; Emigration and immigration law ; European Union countries ; Niederlande ; Zuwanderungsrecht ; Einwanderungspolitik ; Soziale Integration
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  • 48
    ISBN: 9781849464987
    Language: English
    Pages: VII, 501 S.
    Edition: Repr. in paperback
    DDC: 342.029
    RVK:
    RVK:
    Keywords: Constitutional law ; Cases ; Constitutional history ; Case studies ; Aufsatzsammlung ; Verfassungsrecht ; Internationaler Vergleich
    Note: Includes bibliographical references and index
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  • 49
    ISBN: 9789264168626
    Language: English
    Pages: Online-Ressource (248 p.) , ill.
    Parallel Title: Erscheint auch als OECD Strategic transport infrastructure needs to 2030
    RVK:
    Keywords: -2030 ; Verkehrsinfrastruktur ; Infrastrukturversorgung ; OECD-Staaten ; Finance and Investment ; Transport ; Economics ; OECD ; Mitgliedsstaaten ; Verkehrsinfrastruktur ; Bedarfsplanung
    Abstract: Transcontinental Infrastructure Needs to 2030/50 explores the long-term opportunities and challenges facing major gateway and transport hub infrastructures -- ports, airports and major rail corridors – in the coming decades. The report uses projections and scenarios to assess the broader economic outlook and future infrastructure requirements, and examines the options for financing these, not least against the backdrop of the economic recession and financial crisis which have significantly modified the risks and potential rewards associated with major infrastructure projects. Building on numerous in-depth case studies from Europe, North America and Asia, the report offers insights into the economic prospects for these key facilities and identifies policy options for improved gateway and corridor infrastructure in the future.
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264179288
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    RVK:
    Keywords: Regulierung ; Griechenland ; Governance ; Greece ; Griechenland ; Wirtschaftspolitik ; Regulierung
    Abstract: This review of regulation in Greece maps and analyses the core issues which together make up effective regulatory management, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include improving regulatory management, institutional capacities for effective regulation, transparency and processes for effective public consultation and communication, processes for the development of new regulations and for the management of the regulatory stock, compliance rates, enforcement policy. appeal processes, the interface between different levels of government and interface between national processes and those of the EU.
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  • 51
    ISBN: 9781841136721
    Language: English
    Pages: L, 470 S. , graph. Darst.
    Series Statement: Studies in international and comparative criminal law 9
    Series Statement: Studies in international and comparative criminal law
    Parallel Title: Erscheint auch als Williams, Sarah Hybrid and internationalised criminal tribunals
    Parallel Title: Erscheint auch als Williams, Sarah, 1974 - Hybrid and internationalised criminal tribunals
    DDC: 345.0235
    RVK:
    Keywords: Hybrid international criminal courts ; International criminal courts ; Trials (Crimes against humanity) ; Internationale Strafgerichtsbarkeit ; Völkerstrafrecht
    Description / Table of Contents: The emerging system of international criminal justice -- Hybrid and internationalised tribunals : a study of existing practice -- Exclusions and proposals for future hybrid and internationalised tribunals -- Hybrid and internationalised tribunals : in search of a definition -- Legal and jurisdictional bases of hybrid and internationalised tribunals -- Legal barriers to the exercise of jurisdiction.
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  • 52
    ISBN: 1849462356 , 9781849462358
    Language: English
    Pages: VIII, 319 S. , 24 cm
    Series Statement: Modern studies in European law 35
    Series Statement: Modern studies in European law
    Parallel Title: Erscheint auch als Empowerment and disempowerment of the European citizen
    DDC: 323.042094
    RVK:
    RVK:
    Keywords: Citizenship ; Konferenzschrift 2010 ; Europäische Union ; Bürgerrecht ; Europäische Integration ; Bürgerbeteiligung
    Note: The transnational character of Union citizenship , The past, present and future of the purely internal rule in EU law , A stage, a spotlight and an unwritten script : frontier zones and intersectional citizens , The role of judge-made law and EU supranational government : a bumpy road from secrecy to translucence , Democratic adjudication in Europe : how can the European Court of Justice be responsive to the citizens? , A very cosmopolitan citizenship : but who pays the price? , Europe in times of economic crisis : bringing Europe's citizens closer to one another? , Can the EU deliver on citizen expectations in the fight against climate change? , Is the citizen driving the EU's criminal law agenda? , For better, for worse : the relationship between EU citizenship and the development of cross-border family law , How could the new Article 11 TEU contribute to reduce the EU's democratic malaise? , The European Citizens' Initiative : a new institution for empowering Europe's citizens? , The legislative initiative : a comparative analysis of the domestic experiences in EU countries
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  • 53
    ISBN: 9781849462020
    Language: English
    Pages: XIV, 405 S. , Ill.
    DDC: 341
    RVK:
    RVK:
    Keywords: International law Congresses ; International law Congresses ; International law Congresses ; Konferenzschrift 2010 ; Internationales Recht
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  • 54
    ISBN: 9781849462839 , 1849462836 , 9781849466622
    Language: English
    Pages: XXXVI, 340 S. , 24 cm
    Parallel Title: Erscheint auch als Winkler, Inga The human right to water
    Dissertation note: Teilw. zugl.: Düsseldorf, Univ., Diss., 2010
    DDC: 341.48
    RVK:
    RVK:
    Keywords: Right to water ; Right to water ; Hochschulschrift ; Menschenrecht ; Wasser
    Description / Table of Contents: Introduction -- Background : water availability and competing demands -- Legal foundations of the human right to water -- Legal characteristics of the human right to water -- Human rights implications for water allocation -- Benefits of understanding water as a human right -- Conclusion and outlook.
    Note: Includes bibliographical references (p. [287] - 323) and index
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  • 55
    ISBN: 9781849460125 , 1849460124
    Language: English
    Pages: XIII, 518 S.
    DDC: 346.016
    RVK:
    Keywords: Prenuptial agreements ; Separate maintenance ; Marriage law ; Prenuptial agreements ; Separate maintenance ; Marriage law ; Ehevertrag ; Privatautonomie ; Rechtsvergleich
    Note: Australia , Austria , France and Belgium , England and Wales , An English Practitioner's View on Pre-Nuptial, Post-Nuptial and Separation Agreements , The Law Commission's Consultation on Marital Property Agreements , Germany , Ireland , The Netherlands , New Zealand , Scotland , Singapore , Spain , Sweden , United States , Marital Agreements and Private Autonomy in Comparative Perspective
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  • 56
    ISBN: 9781841136004 , 184113600X
    Language: English
    Pages: VII, 360 S.
    Series Statement: Studies in international trade law 13
    Series Statement: Studies in international trade law
    Parallel Title: Erscheint auch als Bunn, Isabella D. The right to development and international economic law
    DDC: 343.07
    RVK:
    Keywords: Right to development ; Law and economic development ; Human rights ; Developing countries Economic policy ; Developing countries Economic policy ; Recht auf Entwicklung ; Internationales Wirtschaftsrecht ; Wirtschaftsethik ; Rechtsethik ; Entwicklungsländer ; Wirtschaftsentwicklung ; Menschenrecht
    Description / Table of Contents: The context of the right to development -- The legal formulation of the right to development -- The moral basis of the right to development -- The right to development as a human right -- The meaning of development -- The substance of the right to development -- The legal status of the right to development -- The challenges of globalization -- Principles for the realization of the right to development -- International trading system -- Financing for development -- Corporate responsibility.
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  • 57
    Book
    Book
    Oxford [u.a.] : Hart
    ISBN: 1849463239 , 9781849463232
    Language: English
    Pages: XI, 473 S.
    Series Statement: Modern studies in European law 36
    Series Statement: Modern studies in European law
    Parallel Title: Online-Ausg. Beck, Gunnar, 1965 - The legal reasoning of the Court of Justice of the EU
    DDC: 341.55
    RVK:
    RVK:
    Keywords: Court of Justice of the European Union ; Judicial process ; Law Interpretation and construction ; Law Methodology ; Courts ; Europäischer Gerichtshof ; Auslegung
    Note: Includes index
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  • 58
    Book
    Book
    Oxford [u.a.] : Hart
    ISBN: 9781849461009 , 1849461007
    Language: English
    Pages: X, 273 S , graph. Darst , 25 cm
    Series Statement: Human rights law in perspective 17
    Series Statement: Human rights law in perspective
    Parallel Title: Erscheint auch als Rights in divided societies
    DDC: 341.48
    RVK:
    Keywords: Civil rights ; Cultural pluralism ; Human rights ; Aufsatzsammlung ; Pluralistische Gesellschaft ; Grundrecht
    Description / Table of Contents: Rights versus democracy? : The Bill of Rights in plurinational states / Stephen Tierney -- Managing conflict through democracy / Samuel Issacharoff -- Ethnicity and competing nations of rights / Yash Ghai -- Independent or dependent? : Constitutional courts in divided societies / Sujit Choudhry and Richard Stacey -- Judicial empowerment in divided societies : the Northern Ireland bill of rights process in comparative perspective / Alex Schwartz and Colin Harvey -- The nature and effects of constitutional rights in post-conflict Bosnia and Herzegovina / David Feldman -- Constitutional change and the quest for legal inclusion in Nepal / Mara Malagodi -- The Charter of Rights and Freedoms and Canadian unity / Daniel Weinstock -- Education, crucifixes and headscarves : the appropriation of meanings and the content of rights in divided societies / Ruth Rubio-Marin and Leonardo Álvarez-Álvarez -- Forcing consensus : challenges for rights-based constitutionalism in Chile / Amaya Alvez Marin.
    Note: Formerly CIP Uk. - Includes bibliographical references and index
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  • 59
    ISBN: 9781849462266 , 1849462267
    Language: English
    Pages: X, 278 S.
    Series Statement: Studies in international law
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Armut ; Unterernährung ; Recht auf Leben ; Aufsatzsammlung
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  • 60
    ISBN: 9789264115026
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Taxation ; Italy ; Italien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 61
    ISBN: 9789264117860
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 62
    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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  • 63
    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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  • 64
    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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  • 65
    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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  • 66
    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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  • 67
    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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  • 68
    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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  • 69
    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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  • 70
    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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  • 71
    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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  • 72
    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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  • 73
    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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  • 74
    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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  • 75
    ISBN: 9789264096851
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 76
    ISBN: 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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  • 77
    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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  • 78
    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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  • 79
    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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  • 80
    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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  • 81
    ISBN: 9789264118119
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
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  • 82
    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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  • 83
    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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  • 84
    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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  • 85
    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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  • 86
    ISBN: 9789264108752
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 87
    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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  • 88
    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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  • 89
    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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  • 90
    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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  • 91
    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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  • 92
    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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  • 93
    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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  • 94
    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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  • 95
    ISBN: 1841139386 , 9781841139388
    Language: English
    Pages: XXV, 636 S. , Ill.
    Series Statement: Studies of the Oxford Institute of European and Comparative Law 13
    Parallel Title: Erscheint auch als Prohibition of abuse of law
    DDC: 340.11094
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Law Congresses Interpretation and construction ; Rule of law Congresses ; Konferenzschrift 2008 ; Aufsatzsammlung ; Europäische Union ; Rechtsmissbrauch
    Note: Prohibition of abuse of (European) law : the creation of a new general principle of EC Law through tax : a response , What is a general principle of EU law? , What is a general principle of EU law? : a response , The abuse of rights in the civil law tradition , Fitting "abuse of rights" into EU law governing the free movement of goods and services , Free movement of broadcasting services and abuse of law , Notion of abuse and the freedom to provide services : a labour lawyer's perspective , Sparking regulatory competition in European company law : the impact of the Centros line of case law and its concept of "abuse of law" , Sparking regulatory competition in European company law : a reponse , Abuse of law in the context of European insolvency law , Abuse of European insolvency law : a discussion , Abuse of rights in EU law : some reflections with particular reference to financial law , Comments on abuse of rights in EU law , Emsland-Stärke abuse of law test in the law of agriculture and free movement of goods , Notion of and a general test for abuse of rights : some normative reflections , Abuse of law in EU private law : a (re-)construction from fragments , Comments on "abuse of law" in EU private law , Rejection of abuse in international civil procedure , The discreet influence of abuse of law in international civil procedure , "Prohibition of abuse of law" : a new general principle of EU law , "Abuse of law" in the context of the free movement of workers , Comments on abuse of law and the free movement of workers , Citizenship of the Union : above abuse? , Some comments on the idea of a general principle of Union law prohibiting abuses of law in the field of free movement for Union citizens , Anatomy of tax avoidance counteraction : abuse of law in a tax context at member state and European Union level , Abuse of law in the context of indirect taxation : from (before) Emsland-Stärke 1 to Halifax (and beyond) , Abuse of law in the context of indirect taxation : why we need the subjective intention test, when is combating abuse an obligation and other comments , Cadbury Schweppes and abuse from an EU tax law perspective , Cadbury Schweppes and abuse : comments , Cadbury Schweppes' line of case law from the member states' perspective , Cadbury Schweppes : breach, abuse justification and why they are different , Single principle of abuse in European Union law : a methodological approach to rejecting a different concept of abuse in personal taxation , Is there a role for a European principle prohibiting abuse of law in the field of personal taxation? : a comment , State aid, taxation and abuse of law , Comments on state aid, taxation, and abuse of law
    URL: Volltext  (Inhaltsverzeichnis)
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  • 96
    ISBN: 1849461198 , 9781849461191
    Language: English
    Pages: XX, 523 S.
    Series Statement: International studies in the theory of private law 9
    Series Statement: International studies in the theory of private law
    DDC: 341.2
    RVK:
    RVK:
    Keywords: Polanyi, Karl ; Polanyi, Karl ; Globalisierung ; Sozialer Wandel ; Internationale Politik ; Internationale Beziehungen ; Internationales Recht ; Wirtschaftssoziologie ; Law and globalization ; International relations ; International law ; Polanyi, Karl, 1886-1964 ; Great transformations ; Law and globalization ; International relations ; International law ; Aufsatzsammlung ; Polanyi, Karl 1886-1964 ; Sozialer Wandel ; Globalisierung ; Internationale Politik ; Völkerrecht
    Note: Enth. 18 Beitr
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  • 97
    ISBN: 1849461163 , 9781849461160
    Language: English
    Pages: LII, 416 S. , graph. Darst.
    Series Statement: Studies in international and comparative criminal law 6
    Series Statement: Studies in international and comparative criminal law
    Parallel Title: Erscheint auch als D'Ascoli, Silvia Sentencing in international criminal law
    DDC: 345.0772
    RVK:
    Keywords: International Criminal Court ; Sentences (Criminal procedure) ; International offenses ; Völkerstrafrecht ; Internationales Strafverfahrensrecht ; Urteil ; Internationaler Strafgerichtshof ; Sondergericht ; Rechtsprechung
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  • 98
    ISBN: 1841132225 , 9781841132228
    Language: English
    Pages: XIII, 339 S.
    DDC: 342.06
    RVK:
    Keywords: Administrative procedure International cooperation ; Administrative law International unification ; Administrative regulation drafting International cooperation ; Administrative regulation drafting Citizen participation ; International cooperation ; Administrative law ; Sociological jurisprudence ; Aufsatzsammlung ; Internationales Verwaltungsrecht
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  • 99
    ISBN: 9783406623721 , 9781849462112
    Language: English
    Pages: IL, 806 S. , 25 cm
    Edition: 2. rev. ed., repr.
    DDC: 340
    RVK:
    Keywords: Constitutional law ; Constitutional law ; European Union countries ; Aufsatzsammlung ; Europäische Union ; Verfassungsrecht
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  • 100
    Book
    Book
    Oxford [u.a.] : Hart
    ISBN: 184113872X , 9781841138725
    Language: English
    Pages: XXXV, 209 S.
    Series Statement: Modern studies in European law 23
    Series Statement: Modern studies in European law
    Parallel Title: Erscheint auch als Ahmed, Tawhida The impact of EU law on minority rights
    DDC: 342.240873
    RVK:
    RVK:
    Keywords: Minorities Legal status, laws, etc ; Minorities Civil rights ; Minorities--Legal status, laws, etc ; European Union countries ; Human rights ; European Union countries ; Europäische Gemeinschaften ; Minderheitenrecht ; Europarecht
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