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  • 2000-2004  (19)
  • Organisation for Economic Co-operation and Development  (14)
  • European Conference of Ministers of Transport  (4)
  • Atkinson, A.B  (1)
  • Taxation  (19)
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  • 1
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789282103197
    Sprache: Englisch
    Seiten: Online-Ressource (197 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. La réforme des taxes et des redevances dans les transports
    DDC: 336.278388094
    Schlagwort(e): Taxation ; Transport
    Kurzfassung: This report examines the economic principles for efficient systems of taxation and provides a framework for international comparisons of transport taxes and charges. It investigates the price and tax changes likely to result from the reform of transport charges to maximise efficiency, and their impact on motorists, hauliers and users of other transport services. The report also assesses the impact of national differences in taxation on the competitiveness of hauliers internationally.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing and European Conference of Ministers of Transport
    ISBN: 9789282103203
    Sprache: Französisch
    Seiten: Online-Ressource (207 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Reforming Transport Taxes
    Schlagwort(e): Taxation ; Transport ; Europa ; Verkehrsteuer ; Reform
    Kurzfassung: Cet ouvrage examine les principes économiques qui sous-tendent les systèmes fiscaux les plus efficaces et fournit un cadre en vue de comparer les taxes et les redevances à l’échelle internationale. Il analyse les effets potentiels d’une réforme des taxes et des redevances du secteur visant à optimiser leur efficacité et étudie les changements susceptibles de se produire en matière de prix et de taxes, tant pour les automobilistes et les transporteurs routiers que pour les utilisateurs de services de transport. Il étudie l’impact que les disparités fiscales entre pays ont sur leur compétitivité au niveau international.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 3
    Online-Ressource
    Online-Ressource
    Oxford : Oxford University Press
    Sprache: Englisch
    Seiten: 1 Online-Ressource (268 p.)
    Schlagwort(e): Economics ; International economics ; Development economics & emerging economies ; Political economy ; Taxation
    Kurzfassung: "As their Millennium Development Goals, world leaders have pledged by 2015 to halve the number of people living in extreme poverty and hunger, to achieve universal primary education, to reduce child mortality, to halt the spread of HIV/AIDS, and to halve the number of people without safe drinking water. Achieving these goals requires a large increase in the flow of financial resources to developing countries – double the present development assistance from abroad. In examining innovative ways to secure these resources, this book, which is part of the UNU–WIDER Studies in Development Economics series, sets out a framework for the economic analysis of different sources of funding and applying the tools of modern public economics to identify the key issues. It examines the role of new sources of overseas aid, considers the fiscal architecture and the lessons that can be learned from federal fiscal systems, asks how far increased transfers impose a burden on donors, and investigates how far the raising of resources can be separated from their use. In turn, the book examines global environmental taxes (such as a carbon tax), the taxation of currency transactions (the Tobin tax), a development‐focused allocation of Special Drawing Rights by the International Monetary Fund (IMF), the UK Government proposal for an International Finance Facility, increased private donations for development purposes, a global lottery (or premium bond), and increased remittances by emigrants. In each case, it considers the feasibility of the proposal and the resources that it can realistically raise, and offers new perspectives and insights into these new and controversial proposals. "
    Anmerkung: English
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 4
    ISBN: 9789264018853
    Sprache: Mehrsprachig
    Seiten: Online-Ressource (54 p)
    Schlagwort(e): Taxation
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 5
    ISBN: 9789264033993
    Sprache: Englisch
    Seiten: Online-Ressource (14 p)
    Paralleltitel: Parallelausg. Projet de l'OCDE sur les pratiques fiscales dommageables ; Rapport d'étape 2001
    Paralleltitel: Parallelausg. Projet de l'OCDE sur les pratiques fiscales dommageables : Rapport d'étape 2001
    Schlagwort(e): Taxation
    Kurzfassung: This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and non-Member economies. It is a follow-up to the June 2000 Report and responds to the 1998 Ministerial Mandate to address harmful tax competition (1998 Report).In developing this Report, the OECD seeks to establish a framework within which all countries - large and small, rich and poor, OECD and non-OECD - can work together constructively to eliminate harmful tax practices with respect to highly mobile activities such as in the financial and service areas. The OECD seeks to encourage an environment in which free and fair tax competition can take place in order to assist in achieving its overall aims to foster economic growth and development world-wide.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 6
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264034853
    Sprache: Englisch
    Seiten: Online-Ressource (32 p)
    Schlagwort(e): Taxation
    Kurzfassung: This Agreement contains two models for bilateral agreements drawn up in the light of the commitments undertaken by the OECD and the committed jurisdictions. The Working Group was chaired by Malta and the Netherlands and marks the first results of the OECD's collaboration with the jurisdictions that have committed to improve transparency and establish effective exchange of information in tax matters.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 7
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264184527
    Sprache: Englisch
    Seiten: Online-Ressource (73 p)
    Paralleltitel: Parallelausg. Attribution de bénéfices aux établissements stables
    Schlagwort(e): Taxation
    Kurzfassung: Currently, there is a lack of consensus amongst OECD Member countries as to how profits should be attributed to a permanent establishment (PE). As a first step in remedying this situation a working hypothesis has been developed as to the preferred approach for attributing profits to the PE. The basis for the working hypothesis is to examine how far the approach of treating the PE as a hypothetical distinct and separate enterprise can be taken and how the guidance in the OECD Transfer Pricing Guidelines could be applied, by analogy, to attribute profits to a PE. This discussion draft contains the results of testing the working hypothesis in general (Part I) and to PEs of banks (Part II). Public comments are invited in order to assist in the development of an OECD consensus on the attribution of profits to a PE.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 8
    ISBN: 9789264184541
    Sprache: Englisch
    Seiten: Online-Ressource (31 p)
    Schlagwort(e): Taxation
    Kurzfassung: Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 9
    ISBN: 9789264488243
    Sprache: Spanisch
    Seiten: Online-Ressource (300 p.) , ill.
    Paralleltitel: Parallelausg. No Longer Business as Usual; Fighting Bribery and Corruption
    Paralleltitel: Parallelausg. Affairisme; la fin du système ; Comment combattre la corruption
    Paralleltitel: Parallelausg. No Longer Business as Usual: Fighting Bribery and Corruption
    Paralleltitel: Parallelausg. Affairisme: la fin du système : Comment combattre la corruption
    Schlagwort(e): Governance ; Taxation
    Kurzfassung: ¿Porqué se ha movilizado la OCDE, al igual que otros miembros de la comunidad internacional, para luchar contra la corrupción? La respuesta es sencilla: la corrupción no respeta fronteras, no hace distinciones económicas e infecta todo tipo de gobierno. En el largo plazo, ningún país puede asumir los costos sociales, políticos o económicos que trae consigo este negativo fenómeno.No hace mucho tiempo que el cohecho de servidores públicos extranjeros con el fin de obtener negocios era una práctica, si no aceptable, al menos tolerable en muchos países de la OCDE. Hoy, la corrupción ha pasado a ocupar el lugar principal de la agenda política global conforme su severo impacto en el desarrollo económico y su corrosivo efecto sobre la estabilidad política y las instituciones democráticas se hace cada vez más evidente.En el nuevo milenio, la OCDE y los países asociados, que representan poco más del 75% del comercio y la inversión en el mundo, aplicarán reglas más estrictas. La Convención contra el cohecho de servidores públicos extranjeros en transacciones comerciales internacionales prohibirá la práctica de sobornar a dichos servidores públicos, haciendo que la competencia en los negocios internacionales sea mucho más justa y abierta. El cohecho en las transacciones comerciales internacionales es sólo parte del problema. Actualmente, se ha desarrollado todo un arsenal de instrumentos legales para combatir la corrupción y mejorar las normas de ética en el sector público, al igual que para terminar con la posibilidad de deducir fiscalmente el cohecho; para contrarrestar el lavado de dinero y para sanear las prácticas en las compras gubernamentales. El sector privado y la sociedad civil continuarán desempeñando un papel crucial para lograr que estas nuevas reglas se conviertan en una realidad.Este libro presenta los elementos clave que se requieren para establecer y mantener libres de corrupción a instituciones, sistemas y empresas privadas.
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  • 10
    ISBN: 9789264034785
    Sprache: Englisch
    Seiten: Online-Ressource (47 p)
    Schlagwort(e): Taxation ; Lithuania
    Kurzfassung: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through the OECD iLibrary, www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
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  • 11
    ISBN: 9789264034822
    Sprache: Englisch
    Seiten: Online-Ressource (74 p)
    Schlagwort(e): Taxation ; Hungary
    Kurzfassung: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought.
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  • 12
    ISBN: 9789264034846
    Sprache: Englisch
    Seiten: Online-Ressource (61 p)
    Schlagwort(e): Taxation ; Poland
    Kurzfassung: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
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  • 13
    ISBN: 9789264034792
    Sprache: Englisch
    Seiten: Online-Ressource (64 p)
    Schlagwort(e): Taxation ; Latvia
    Kurzfassung: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
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  • 14
    ISBN: 9789264034815
    Sprache: Englisch
    Seiten: Online-Ressource
    Schlagwort(e): Taxation ; Estonia
    Kurzfassung: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
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  • 15
    ISBN: 9789264034808
    Sprache: Englisch
    Seiten: Online-Ressource (45 p)
    Schlagwort(e): Taxation ; Czech Republic
    Kurzfassung: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought.
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  • 16
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing and European Conference of Ministers of Transport
    ISBN: 9789282112717
    Sprache: Englisch
    Seiten: Online-Ressource (90 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Taxation efficiente des transports
    RVK:
    Schlagwort(e): Taxation ; Transport ; Verkehr ; Steuerbelastung ; Effizienz ; Internationaler Vergleich ; Transport ; Gebühr
    Kurzfassung: How do taxes and charges for transport in, for example, France compare with those in Germany? Do hauliers in one country pay more than in the other, and what impact does this have on the profitability of haulage in each country? Is the impact of an increase in tax on diesel the same in each country or are differences in the taxation of labour more significant? Do these differences distort the international haulage market? This book provides a framework for international comparisons and discusses the economic principles for efficient systems of taxation. The work provides a basis for addressing the questions "what is the right level for transport taxes" and "what kinds of charges should be used".
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  • 17
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing and European Conference of Ministers of Transport
    ISBN: 9789282122716
    Sprache: Französisch
    Seiten: Online-Ressource (95 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Efficient Transport Taxes and Charges
    Schlagwort(e): Taxation ; Transport ; Verkehr ; Steuerbelastung ; Effizienz ; Internationaler Vergleich ; Transport ; Gebühr ; Effizienz ; Internationaler Vergleich
    Kurzfassung: Que nous apprend la comparaison des taxes et redevances françaises et allemandes ? Les transporteurs paient-ils davantage dans un pays que dans l'autre ? Si tel est le cas, quel effet cette différence a-t-elle sur la rentabilité des transports dans chacun des deux pays ? L'impact d'une hausse de la taxe sur le gazole est-il le même dans les deux pays, ou les écarts de coûts de main-d’oeuvre sont-ils plus importants ? Ces différences faussent-elles le marché du transport routier international ? Cet ouvrage fournit un cadre qui permet d'effectuer des comparaisons à l'échelle internationale. Il traite en profondeur des principes économiques à respecter afin d'assurer l'efficience des systèmes de taxation. Quel est le niveau de taxes idéal ? Quels types de prélèvements conviendrait-il d’appliquer ? Autant de questions cruciales que ces travaux permettent d'appréhender.
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  • 18
    ISBN: 9789264481268
    Sprache: Spanisch
    Seiten: Online-Ressource (124 p.) , ill.
    Paralleltitel: Parallelausg. Improving Access to Bank Information for Tax Purposes
    Paralleltitel: Parallelausg. Améliorer l'accès aux renseignements bancaires à des fins fiscales
    Paralleltitel: Parallelausg. Verbesserung des Zugangs zu Bankinformationen für Besteuerungszwecke
    Paralleltitel: Parallelausg. Improving Access to Bank Information for Tax Purposes (Turkish Version)
    Schlagwort(e): Taxation
    Kurzfassung: Este informe ha sido preparado por el Comité de asuntos fiscales para examinar las formas de mejorar la cooperación internacional en el intercambio de información en posesión de los bancos y demás entidades financieras a efectos fiscales.
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  • 19
    ISBN: 9789264188068
    Sprache: Deutsch
    Seiten: Online-Ressource (116 p.) , ill.
    Paralleltitel: Parallelausg. Improving Access to Bank Information for Tax Purposes
    Paralleltitel: Parallelausg. Améliorer l'accès aux renseignements bancaires à des fins fiscales
    Paralleltitel: Parallelausg. Mejorar el acceso a la información bancaria por motivos fiscales
    Paralleltitel: Parallelausg. Improving Access to Bank Information for Tax Purposes (Turkish Version)
    Schlagwort(e): Taxation
    Kurzfassung: In diesem Bericht untersucht der Ausschuss für Steuerfragen Mittel und Wege zur Verbesserung der internationalen Zusammenarbeit im Hinblick auf den Austausch von Informationen, die sich im Besitz der Banken und anderer Finanzinstitute befinden und für Besteuerungszwecke benötigt werden. Der Bericht beschreibt die gegenwärtige Position der Mitgliedsländer im Hinblick auf den Zugang zu Bankinformationen und schlägt Maßnahmen zur Verbesserung des Zugangs zu Bankinformationen für Besteuerungszwecke vor.
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