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  • OECD  (136)
  • Bourdieu, Pierre
  • Europäische Kommission
  • Law  (102)
  • Ethnology  (87)
  • Agriculture, Forestry, Horticulture, Fishery, Domestic Science  (31)
  • Romance Studies  (17)
Subjects(RVK)
  • 1
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Online-Ausg. International migration outlook ...
    Parallel Title: Dt. Ausg. Internationaler Migrationsausblick
    Parallel Title: Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
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    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Zeitschrift ; Bericht ; Internationale Migration ; Trend ; Internationale Migration ; Internationale Migration ; Trend
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  • 2
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Erscheint auch als International migration outlook ...
    Parallel Title: Erscheint auch als Internationaler Migrationsausblick
    Parallel Title: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
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    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
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  • 3
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , ISSN 1999-124X , ISSN 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Erscheint auch als International migration outlook ...
    Parallel Title: Erscheint auch als Internationaler Migrationsausblick
    Parallel Title: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
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    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
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  • 4
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Erscheint auch als International migration outlook ...
    Parallel Title: Erscheint auch als Internationaler Migrationsausblick
    Parallel Title: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
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    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
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  • 5
    ISBN: 9783518300350
    Language: German
    Pages: 523 Seiten , 17.7 cm x 10.8 cm
    Edition: Erste Auflage
    Series Statement: suhrkamp taschenbuch wissenschaft 2435
    Uniform Title: Esquisses algériennes (OT)
    DDC: 305.892765
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    Keywords: Algeria Economic conditions ; 19th century ; Algeria Economic conditions ; 20th century ; Algeria History ; 20th century ; Algeria Social conditions ; 19th century ; Algeria Social conditions ; 20th century ; Aufsatzsammlung ; Aufsatzsammlung ; Algerien ; Soziokultureller Wandel ; Algerienkrieg ; Kulturanthropologie ; Soziologie
    URL: Inhaltstext  (lizenzpflichtig)
    URL: Inhaltsverzeichnis  (lizenzpflichtig)
    URL: Inhaltstext  (lizenzpflichtig)
    URL: Inhaltsverzeichnis  (lizenzpflichtig)
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  • 6
    ISBN: 9783839458730
    Language: German
    Pages: 1 Online-Ressource (136 pages)
    Series Statement: Bourdieu-Studien Band 1
    Parallel Title: Erscheint auch als
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    Keywords: Bourdieu, Pierre ; Geschichte ; Algerien ; Bild ; Bildwissenschaft ; Feldforschung ; Forschungspraxis ; Fotografie ; Gesellschaft ; Qualitative Sozialforschung ; Soziologie ; Soziologische Theorie ; Visuelle Soziologie ; SOCIAL SCIENCE / Sociology / General ; Fotografie ; Feldforschung ; Bildwissenschaft ; Soziologie ; Algerien ; Aufsatzsammlung ; Bourdieu, Pierre 1930-2002 ; Fotografie ; Bildwissenschaft ; Soziologie ; Bourdieu, Pierre 1930-2002 ; Algerien ; Feldforschung ; Fotografie ; Geschichte
    Abstract: Pierre Bourdieus sozialanthropologische Feldforschung ist bis heute wohl einzigartig geblieben. Die Beiträger*innen des Einführungsbandes führen den Dialog zwischen den Bildern der »Wirklichkeit« und jenen theoretischen Schlussfolgerungen, den Begriffen von »Habitus« und »Praxis«, für die Bourdieu später bekannt wurde, in exemplarischer Weise fort. Begleitet von reichem Bildmaterial zeigen sie unterschiedliche Aspekte der fotografisch dokumentierten Soziologie Algeriens und führen dabei in Bourdieus Forschungspraxis ein
    Note: Description based on online resource; title from PDF title page (publisher's Web site, viewed 31. Jan 2022)
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 7
    ISBN: 9783837658736 , 3837658732
    Language: German
    Pages: 131 Seiten , Illustrationen, Karten, Diagramme
    Series Statement: Bourdieu-Studien Band 1
    Series Statement: Bourdieu-Studien
    Parallel Title: Erscheint auch als
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    Keywords: Bourdieu, Pierre ; Geschichte ; Fotografie ; Feldforschung ; Bildwissenschaft ; Soziologie ; Algerien ; Visuelle Soziologie ; Fotografie ; Algerien ; Feldforschung ; Forschungspraxis ; Bild ; Gesellschaft ; Soziologische Theorie ; Qualitative Sozialforschung ; Bildwissenschaft ; Soziologie ; Visual Sociology ; Photography ; Algeria ; Fieldwork ; Image ; Society ; Sociological Theory ; Qualitative Social Research ; Visual Studies ; Sociology ; Aufsatzsammlung ; Aufsatzsammlung ; Bourdieu, Pierre 1930-2002 ; Fotografie ; Bildwissenschaft ; Soziologie ; Bourdieu, Pierre 1930-2002 ; Algerien ; Feldforschung ; Fotografie ; Geschichte
    Note: Im Vorwort: "Der Untertitel des vorliegenden Bandes, "Visuelle Formen soziologischer Erkenntnis", steht zugleich für ein insgesamt auf fünf Bände ausgelegtes Publikationsvorhaben, bei dem die Bedeutung der Fotografie und deren vielfältige Gebrauchsweisen und Funktionen im Werk Pierre Bourdieus rekonstruiert und sichtbar gemacht werden. Dieser erste Band dient der Einführung in die Rolle der Fotografie als Instrument, Methode und Erkenntnisform der soziologischen Forschung Bourdieus ..."
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  • 8
    ISBN: 9783518278918
    Language: German
    Pages: 493 Seiten
    Edition: 6. Auflage
    Series Statement: Suhrkamp-Taschenbuch Wissenschaft 291
    Uniform Title: Esquisse d'une théorie de la pratique, précédé de trois études d'ethnologie kabyle
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    Keywords: Volkskunde ; Kulturwissenschaften ; Praxeologie
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  • 9
    ISBN: 9783905799583 , 3905799588
    Language: German
    Pages: 342 Seiten , Illustrationen , 21 cm
    Edition: Deutsche Erstausgabe
    Series Statement: OffeneBibliothek Nr. 4
    Uniform Title: Reflections on fieldwork in Morocco
    DDC: 305.800723
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    Keywords: Ethnologie ; Feldforschung ; Fremdheit ; Marokko
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  • 10
    Online Resource
    Online Resource
    Cambridge : Cambridge University Press
    ISBN: 9780511812507
    Language: English
    Pages: 1 online resource (viii, 248 pages)
    Series Statement: Cambridge studies in social and cultural anthropology 16
    Series Statement: Cambridge studies in social and cultural anthropology
    Uniform Title: Esquisse pour une auto-analyse
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    DDC: 301.2
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    Keywords: Bourdieu, Pierre ; Kabyles ; Ethnology ; Sozialanthropologie ; Kabylen ; Theorie ; Ethnologie ; Ethnosoziologie ; Soziologie ; Gesellschaftsordnung ; Anthropologie ; Sozialstruktur ; Selbstverständnis ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Kabylen ; Gesellschaftsordnung ; Sozialanthropologie ; Ethnosoziologie ; Kabylen ; Sozialstruktur ; Bourdieu, Pierre 1930-2002 ; Selbstverständnis ; Kabylen ; Ethnologie ; Ethnologie ; Theorie ; Anthropologie ; Soziologie
    Abstract: Outline of a Theory of Practice is recognized as a major theoretical text on the foundations of anthropology and sociology. Pierre Bourdieu, a distinguished French anthropologist, develops a theory of practice which is simultaneously a critique of the methods and postures of social science and a general account of how human action should be understood. With his central concept of the habitus, the principle which negotiates between objective structures and practices, Bourdieu is able to transcend the dichotomies which have shaped theoretical thinking about the social world. The author draws on his fieldwork in Kabylia (Algeria) to illustrate his theoretical propositions. With detailed study of matrimonial strategies and the role of rite and myth, he analyses the dialectical process of the 'incorporation of structures' and the objectification of habitus, whereby social formations tend to reproduce themselves. A rigorous consistent materialist approach lays the foundations for a theory of symbolic capital and, through analysis of the different modes of domination, a theory of symbolic power
    Description / Table of Contents: The objective limits of objectivism -- Structures and the habitus -- Generative schemes and practical logic : invention within limits -- Structures, habitus, power: basis for a theory of symbolic power
    Note: Title from publisher's bibliographic system (viewed on 05 Oct 2015)
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 11
    ISBN: 9789264894150
    Language: English
    Pages: 140 Seiten , Illustrationen
    Series Statement: OECD reviews of vocational education and training
    Parallel Title: Erscheint auch als Jeon, Shinyoung Unlocking the potential of migrants
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    Keywords: Migranten ; Berufsbildung ; OECD-Staaten ; Graue Literatur ; Amtsdruckschrift ; Graue Literatur ; Graue Literatur ; Amtsdruckschrift ; Graue Literatur ; Graue Literatur ; Amtsdruckschrift ; Graue Literatur
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  • 12
    ISBN: 9783518278918 , 3518278916
    Language: German
    Edition: 5. Auflage
    Series Statement: Suhrkamp-Taschenbuch Wissenschaft 291
    Uniform Title: Esquisse d'une théorie de la pratique, précédé de trois études d'ethnologie kabyle
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    Keywords: Volkskunde ; Kulturwissenschaften ; Praxeologie
    Note: Hier auch später erschienene, unveränderte Nachdrucke
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  • 13
    ISBN: 9783518278918
    Language: German
    Pages: 493 Seiten
    Edition: 5. Auflage
    Series Statement: Suhrkamp-Taschenbuch Wissenschaft 291
    Uniform Title: Esquisse d'une théorie de la pratique, précédé de trois études d'ethnologie kabyle
    DDC: 305.8933
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    Keywords: Volkskunde ; Kulturwissenschaften ; Praxeologie
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  • 14
    ISBN: 9783744518345
    Language: German
    Pages: 1 Online-Ressource (848 Seiten)
    Edition: Unveränderter Nachdruck der deutschen Erstausgabe
    Series Statement: Édition discours 9
    Uniform Title: La misère du monde 〈dt.〉
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Das Elend der Welt
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    Keywords: Armut ; Unterschicht ; Moderne ; Krise ; Soziale Probleme ; Interview ; Umfrage ; Offenes Interview ; Soziale Wirklichkeit ; Soziale Situation ; Gesellschaftsbild ; Gesellschaft ; Frankreich ; Wirtschaftssoziologie ; Soziologie/Sozialarbeit ; Frankreich ; Soziale Situation ; Gesellschaft ; Krise ; Offenes Interview ; Frankreich ; Unterschicht ; Gesellschaftsbild ; Offenes Interview ; Frankreich ; Soziale Situation ; Umfrage ; Frankreich ; Soziale Wirklichkeit ; Interview ; Frankreich ; Soziale Probleme ; Interview ; Frankreich ; Soziale Situation ; Interview ; Frankreich ; Armut ; Moderne ; Krise
    Abstract: Diese Studie - schreibt Beate Krais im "Lexikon der soziologischen Werke" - "richtet den Blick auf die Modernisierungsverlierer. ›Das Elend der Welt‹ handelt von der Zerstörung der Lebenswelten, von den durch die Globalisierung in der französischen Gesellschaft geschaffenen sozialen Wüsten und von den Menschen, die darin leben. Über weite Strecken kommen die Menschen selbst zu Wort: ›Das Elend der Welt‹ enthält lange Auszüge aus Gesprächen, in denen sich die befragten Personen über ihre Lebensverhältnisse , ihre Perspektiven, ihre Hoffnungen und Nöte äußern. Diesen Zeugnissen sind jeweils kurze Texte der Soziologen vorangestellt. Diese beschreiben den jeweils interessierenden, sozialen Tatbestand, wie er sich im soziologischen Zugriff darstellt, als objektivierendes Gegenstück zum subjektiven Zeugnis und zugleich als Einführung und Hintergrundinformation. Auf diese Weise entsteht ein komplexes Bild nicht nur der sozialen Verhältnisse, in denen die Menschen leben, sondern auch der sozialen Beziehungen, die sie zueinander unterhalten. Es geht darum, die Wirksamkeit gesellschaftlicher Machtverhältnisse im konkreten Lebenszusammenhang aufzuzeigen, jene Mechanismen und Strukturen, die die alltäglichen Lebensbedingungen der Menschen an die Entscheidungen der Mächtigen anbinden. Dieses Buch macht Verantwortlichkeiten sichtbar und ist insofern ein eminent politisches Buch
    Abstract: Pierre Bourdieu (eigentlich Pierre-Félix Bourdieu; * 1. August 1930 in Denguin, Pyrénées-Atlantiques; † 23. Januar 2002 in Paris) war einer der bekanntesten Soziologen des 20. Jahrhunderts. Er studierte Philosophie in Paris an der École Normale Supérieure und arbeitete als Lehrer. Mit einem Buch über den Aufenthalt in Algerien 1958 - 1960 ("Die zwei Gesichter der Arbeit") begründete er seine Reputation als Soziologe. Seit 1981 hatte Bourdieu einen Lehrstuhl am Collège de France. Im Jahre 1993 wurde er mit der "Médaille d'or du Centre National de la Recherche Scientifique" (CNRS) ausgezeichnet. Pierre Bourdieus soziologische Forschungen, zumeist im Alltagsleben verwurzelt, waren vorwiegend empirisch orientiert. Er war bekannt als politisch interessierter und aktiver Intellektueller, der sich gegen die herrschende Elite und den Neoliberalismus wandte
    Abstract: »Selten hat die Soziologie so anschaulich wie in diesem Buch gezeigt, was sie vermag« (Badische Zeitung) »Nicht richten, nicht moralisieren – verstehen: Das ist die Leitlinie des vielleicht besten Sachbuchs der letzten zwölf Monate.« (Tages-Anzeiger) »Wer sich in das Buch vertieft, muss verunsichert werden angesichts der dort eingefangenen komplexen Subjektivitäten, muss verunsichert werden hinsichtlich der eigenen, als sicher empfundenen Wahrnehmungen sozialer Beziehungen und sozialen Elends. Bourdieu vermag es, mit seiner sensiblen Interviewtechnik (der er ausführlich methodische Erläuterungen widmet) eine Wirklichkeit einzufangen, die vielschichtiger und widersprüchlicher ist, als wir sie im Alltag wahrnehmen oder als sie uns in empirischen Studien nahegebracht wird. Denn - und dies lehrt uns ›Das Elend der Welt‹ - die Voraussetzung zur Wahrnehmung dieser Wirklichkeit ist Zeit, sei es in der Begegnung mit Menschen oder, wie in diesem Fall, Zeit zum Lesen von 848 Seiten.« (Die Zeit)
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  • 15
    ISBN: 3518298216 , 9783518298213
    Language: German
    Pages: 722 Seiten
    Edition: Erste Auflage
    Series Statement: suhrkamp taschenbuch wissenschaft 2221
    Uniform Title: Sur l'état. Cours au Collège de France (1989–1992)
    DDC: 306.2
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    Keywords: Aufsatzsammlung ; Aufsatzsammlung ; Staat ; Politische Soziologie
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  • 16
    ISBN: 9789264285675
    Language: English
    Pages: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - peer review reports on the exchange of information on tax rulings
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    Keywords: Information ; Steuerpolitik ; Unternehmensbesteuerung ; Besteuerungsverfahren ; Taxation ; Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmen ; Steuerrecht ; Steuerplanung ; Geschichte 2016
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 100 jurisdictions have joined the Inclusive Framework and will take part in a peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses countries against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges of rulings; and v) transparency on certain aspect of intellectual property regimes. This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. It covers the jurisdictions which participated in the BEPS Project prior to the creation of the Inclusive Framework, and it assesses implementation for the 1 January 2016 – 31 December 2016 period.
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264269064
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Diffuse pollution, degraded waters
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    Keywords: Gewässerbelastung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; OECD ; Wasserverschmutzung ; Kontrolle ; Wassergüte
    Abstract: After decades of regulation and investment to reduce point source water pollution, OECD countries still face water quality challenges (e.g. eutrophication) from diffuse agricultural and urban sources of pollution, that is disperse pollution from surface runoff, soil filtration and atmospheric deposition. The relative lack of progress reflects the complexities of controlling multiple pollutants from multiple sources, their high spatial and temporal variability, associated transactions costs, and limited political acceptability of regulatory measures. This report outlines the water quality challenges facing OECD countries today, presents a range of policy instruments and innovative case studies of diffuse pollution control, and concludes with an integrated policy framework to tackle diffuse water pollution. An optimal approach will likely entail a mix of policy interventions reflecting the basic OECD principles of water quality management – pollution prevention, treatment at source, the polluter pays and beneficiary pays principles, equity, and policy coherence.
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  • 18
    Book
    Book
    Paris : OECD Publishing
    ISBN: 9789264251625
    Language: German
    Pages: 75 Seiten , Illustrationen
    Uniform Title: Making integration work
    Parallel Title: Parallele Sprachausgabe Making integration work
    Parallel Title: Erscheint auch als Erfolgreiche Integration
    DDC: 330
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    Keywords: Soziale Integration ; Flüchtlinge ; Migranten ; OECD-Staaten ; Graue Literatur ; Graue Literatur ; Graue Literatur
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  • 19
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    ISSN: 1995-3879 , 2307-3764
    Language: English
    Dates of Publication: 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    Series Statement: OECD publishing
    Parallel Title: Engl. Ausg. OECD OECD factbook
    Parallel Title: Online-Ausg. Die OECD in Zahlen und Fakten
    DDC: 337.1021
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    Keywords: OECD ; Statistische Grunddaten ; Wirtschaftsstatistik ; Sozialstatistik ; Umweltstatistik ; OECD-Staaten ; Amtsdruckschrift ; Statistik ; Graue Literatur ; Zeitschrift ; Statistik ; Mitgliedsstaaten ; OECD ; Mitgliedsstaaten ; Wirtschaft ; Umwelt ; Bevölkerung ; OECD ; Mitgliedsstaaten
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  • 20
    ISBN: 9780231168762
    Language: English
    Pages: vii, 164 Seiten
    Series Statement: New directions in critical theory
    Uniform Title: Qu'est-ce qu'un peuple?
    Parallel Title: Erscheint auch als What is a people?
    DDC: 320.56/62
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    Keywords: Demokratie ; Gruppenidentität ; Populismus ; Demokratie ; Gruppenidentität ; Populismus
    Abstract: Introduction : This People Which Is Not One / Bruno Bosteels -- Twenty-Four Notes on the Uses of the Word "People" / Alain Badiou -- You Said "Popular"? / Pierre Bourdieu -- "We, the People" : Thoughts on Freedom of Assembly / Judith Butler -- To Render Sensible / Georges Didi-Huberman -- The People and the Third People / Sadri Khiari -- The Populism That Is Not to Be Found / Jacques Ranciere -- Conclusion : Fragile Collectivities, Imagined Sovereignties / Kevin Olson
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  • 21
    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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  • 22
    ISBN: 9789264239838
    Language: English
    Pages: 456 S. , graph. Darst.
    Parallel Title: Erscheint auch als Connecting with Emigrants
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    Keywords: 2015 ; Migranten ; Vergleich ; Welt ; Emigration and immigration Statistics ; Graue Literatur ; Statistik ; Statistik 2015 ; Graue Literatur ; Statistik ; Statistik 2015 ; Graue Literatur ; Statistik ; Statistik 2015 ; Migration ; Internationaler Vergleich
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  • 23
    ISBN: 9783518278918
    Language: German
    Edition: 4. Auflage
    Series Statement: Suhrkamp-Taschenbuch Wissenschaft 291
    Uniform Title: Esquisse d'une théorie de la pratique, précédé de trois études d'ethnologie kabyle
    DDC: 305.8933
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    Keywords: Volkskunde ; Kulturwissenschaften ; Praxeologie
    Note: Hier auch später erschienene, unveränderte Nachdrucke
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  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238701
    Language: English
    Pages: Online-Ressource (170 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Drying wells, rising stakes
    Parallel Title: Erscheint auch als Drying wells, rising stakes
    DDC: 333.913
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    Keywords: OECD ; Grundwasser ; Landwirtschaft ; Ökologischer Landbau ; OECD-Staaten ; Agriculture and Food ; OECD ; Landwirtschaft ; Bewässerung ; Wassernutzung ; Grundwasser ; OECD ; Landwirtschaft ; Bewässerung ; Wassernutzung ; Grundwasser
    Abstract: Groundwater has provided great benefits to agriculture irrigation in semi-arid OECD countries, but its intensive use beyond recharge in certain regions has depleted resources and generated significant negative environmental externalities. The report provides a characterisation of the diversity of groundwater systems, reviews policies in OECD countries, and proposes a package of recommendations to ensure that groundwater can sustain its services to agriculture and contribute to climate change adaptation.
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
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    Keywords: Science and Technology ; Bericht ; Big Data ; Weltwirtschaft ; Wohlstand
    Abstract: Today, the generation and use of huge volumes of data are redefining our “intelligence” capacity and our social and economic landscapes, spurring new industries, processes and products, and creating significant competitive advantages. In this sense, data-driven innovation (DDI) has become a key pillar of 21st-century growth, with the potential to significantly enhance productivity, resource efficiency, economic competitiveness, and social well-being. Greater access to and use of data create a wide array of impacts and policy challenges, ranging from privacy and consumer protection to open access issues and measurement concerns, across public and private health, legal and science domains. This report aims to improve the evidence base on the role of DDI for promoting growth and well-being, and provide policy guidance on how to maximise the benefits of DDI and mitigate the associated economic and societal risks.
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  • 26
    ISBN: 3428144112 , 9783428844111 , 9783428144112
    Language: German
    Pages: 410 S. , 233 mm x 157 mm, 700 g
    Series Statement: Schriftenreihe zur Rechtssoziologie und Rechtstatsachenforschung 96
    Series Statement: Schriftenreihe zur Rechtssoziologie und Rechtstatsachenforschung
    Parallel Title: Online-Ausg. Conradin-Triaca, Philip Pierre Bourdieus Rechtssoziologie
    Parallel Title: Erscheint auch als Conradin-Triaca, Philip Pierre Bourdieus Rechtssoziologie
    Dissertation note: Zugl.: Zürich, Univ., Diss., 2013
    DDC: 340.115092
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    Keywords: Hochschulschrift ; Bourdieu, Pierre 1930-2002 ; Rechtssoziologie
    Note: Literaturverz. S. [359] - 390
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  • 27
    ISBN: 3825242331 , 9783825242336
    Language: German
    Pages: 328 Seiten , Diagramme , 19 cm
    Edition: 3., überarbeitete Auflage
    Series Statement: UTB 2649
    DDC: 301.092
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    Keywords: Bourdieu, Pierre ; Soziologie ; Einführung ; Einführung ; Einführung ; Einführung ; Einführung ; Einführung ; Einführung ; Einführung ; Einführung ; Einführung ; Einführung ; Einführung ; Bourdieu, Pierre 1930-2002 ; Soziologie
    Abstract: Pierre Bourdieu war ein sehr vielseitiger Soziologe, dessen Werk nicht leicht überblickt werden kann. Diese Einführung stellt seine wichtigsten Forschungslinien vor: die frühen Studien über Algerien, die Beiträge zur Bildungssoziologie, die zentrale Studie Die feinen Unterschiede , die Untersuchungen zum Eigenheim sowie Das Elend der Welt . Es werden theoretische Konzepte wie Habitus, Lebensstil, Kapital erörtert sowie Leitlinien seiner Denk- und Arbeitsweise dargelegt. Skizzen zu seinen politischen Schriften sowie zu seiner Biografie schliessen sich an. Für die 3. Auflage wurden neue Aspekte aufgenommen (sowie der Abschnitt Kritik der scholastischen Vernunft ), das Kapitel über die Wirkungen seiner Ideen und Anregungen in der deutschen und in der internationalen Soziologie wurde aktualisiert und erweitert
    Note: Literaturverzeichnis: Seite 291-323
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  • 28
    Online Resource
    Online Resource
    Cambridge : Cambridge University Press
    ISBN: 9780511812507 , 9781107266735
    Language: English
    Pages: 1 Online-Ressource (VIII, 248 S.) , graph. Darst.
    Edition: 28th printing
    Series Statement: Cambridge studies in social anthropology 16
    Uniform Title: Esquisse d'une théorie de la pratique, précédé de trois études d'ethnologie kabyle
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    DDC: 301.2
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    Keywords: Bourdieu, Pierre ; Kabyles ; Ethnologie ; Sociale wetenschappen ; Concepten ; Theorievorming ; Ethnologie ; Anthropologie ; Sociologie et philosophie ; SOCIAL SCIENCE / Anthropology / General ; SOCIAL SCIENCE / Regional Studies ; SOCIAL SCIENCE / Sociology / General ; Ethnology ; Kabyles ; Sozialwissenschaften ; Kabyles ; Ethnology ; Sozialanthropologie ; Kabylen ; Theorie ; Ethnologie ; Ethnosoziologie ; Soziologie ; Gesellschaftsordnung ; Anthropologie ; Sozialstruktur ; Selbstverständnis ; Aufsatzsammlung ; Aufsatzsammlung ; Kabylen ; Sozialstruktur ; Kabylen ; Gesellschaftsordnung ; Sozialanthropologie ; Ethnosoziologie ; Bourdieu, Pierre 1930-2002 ; Selbstverständnis ; Kabylen ; Ethnologie ; Ethnologie ; Theorie ; Anthropologie ; Soziologie
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  • 29
    Book
    Book
    [Paris] : Organisation for Economic Co-operation and Development
    ISBN: 9789264190337
    Language: German
    Pages: 284 S. , graph. Darst
    DDC: 305.3
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    Keywords: Aufsatzsammlung ; OECD ; Geschlechterpolitik
    Note: Includes bibliographical references
    URL: Volltext  (kostenfrei)
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  • 30
    Book
    Book
    Paris : OECD Publ.
    ISBN: 9789264200746
    Language: English
    Pages: 211 S. , Ill., graph. Darst.
    Series Statement: OECD Better Life Initiative
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    Keywords: Lebensqualität ; Sozialer Indikator ; Messung ; OECD-Staaten ; Graue Literatur ; Graue Literatur ; Graue Literatur ; Lebensqualität ; Wohlbefinden
    Note: Literaturangaben
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  • 31
    Book
    Book
    Paris : OECD
    ISBN: 9789264190344 , 9789264190337
    Language: German
    Pages: 288 S. , Ill., graph. Darst.
    DDC: 305.3
    RVK:
    RVK:
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    Keywords: Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Geschlechterpolitik ; Gleichberechtigung ; Geschlechterrolle ; Sozialstatistik ; Wirtschaftsstatistik ; Bildungsstatistik ; Internationaler Vergleich ; OECD ; OECD ; Geschlechterpolitik
    Note: Includes bibliographical references
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  • 32
    Book
    Book
    Paris : OECD Publ.
    ISBN: 9789264191730
    Language: German
    Pages: 209 S. , graph. Darst. , a
    Uniform Title: Recruiting immigrant workers: Germany 〈dt.〉
    Parallel Title: Online-Ausg. Publishing, OECD. Zuwanderung ausländischer Arbeitskräfte
    DDC: 331.12791
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    Keywords: Deutschland ; Ausländischer Arbeitnehmer ; Internationale Migration ; Arbeitsmarkt
    Abstract: Der neue OECD-Bericht „Zuwanderung ausländischer Arbeitskräfte: Deutschland“ beschäftigt sich mit der Frage, ob es der deutschen Migrationspolitik gelingt, die Bedürfnisse des Arbeitsmarkts zu erfüllen, ohne dadurch die Entwicklungsperspektiven in den Herkunftsländern zu beeinträchtigen. Er konzentriert sich auf die gesteuerte Arbeitsmigration, also jene Zuwanderung, die der direkten Kontrolle durch die Politik unterliegt. „Die OECD kritisiert die deutsche Einwanderungspolitik und fordert neue Gesetze. Zuzug müsse zur Regel werden und dürfe nicht die Ausnahme sein“ (ZEIT). „Gerade in den vergangenen Jahren hatte die Bundesrepublik die Zuwanderung von Fachkräften erleichtert: Die Mindesteinkommensschwellen für Hochqualifizierte wurden mit Einführung der "Blauen Karte" der EU gesenkt, und für bestimmte Mangelberufe fielen die Vorrangprüfungen weg. Zudem wurde die Anerkennung ausländischer Bildungsabschlüsse von Einwanderern erleichtert. Das Lob der OECD für die deutschen Regeln gilt aber vor allem für die Anwerbung hochqualifizierter Arbeitskräfte. Bei Personen mit mittlerer Qualifikation stelle sich die Situation ganz anders dar. Hier gebe es Beschränkungen wie das generelle Anwerbeverbot, das eine internationale Personalbeschaffung verhindere. Zusammenfassend stellt die OECD fest, "dass die bestehenden Rahmenbedingungen für die Arbeitsmigration in Deutschland kein Hindernis für die qualifizierte Zuwanderung darstellen, sie könnten jedoch verbessert und stärker an die sich wandelnden Erfordernisse des Arbeitsmarkts angepasst werden“ (SZ)
    Note: Literaturangaben
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
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    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
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    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
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  • 35
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
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    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
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    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
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    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
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  • 38
    ISBN: 9789264171527 , 9264171525
    Language: English
    Pages: 154 S. , graph. Darst.
    Parallel Title: Online-Ausg. Settling In
    Parallel Title: Erscheint auch als Settling In: OECD Indicators of Immigrant Integration 2012
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    Keywords: 2000-2012 ; Migranten ; Integration ; Soziale Integration ; OECD-Staaten ; Graue Literatur ; Graue Literatur ; OECD ; Einwanderung ; Soziale Integration
    Note: Literatur- und URL-Angaben
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  • 39
    ISBN: 9783518278918
    Language: German
    Pages: 493 S. , Ill., graph. Darst. , 18 cm
    Edition: 3. Aufl.
    Series Statement: Suhrkamp-Taschenbuch Wissenschaft 291
    Series Statement: Suhrkamp-Taschenbuch Wissenschaft
    Uniform Title: Esquisse d'une théorie de la pratique, précédé de trois études d'ethnologie kabyle
    DDC: 305.8933
    RVK:
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    Keywords: Bourdieu, Pierre ; Volkskunde - Kulturwissenschaften ; Soziologie ; Selbstverständnis ; Sozialstruktur ; Gesellschaftsordnung ; Ethnosoziologie ; Kabylen ; Theorie ; Anthropologie ; Sozialanthropologie ; Ethnologie ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Kabylen ; Gesellschaftsordnung ; Sozialanthropologie ; Ethnosoziologie ; Kabylen ; Sozialstruktur ; Bourdieu, Pierre 1930-2002 ; Selbstverständnis ; Kabylen ; Ethnologie ; Ethnologie ; Theorie ; Anthropologie ; Soziologie
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  • 40
    ISBN: 9783518278918
    Language: German
    Pages: 493 S. , graph. Darst.
    Edition: 3. Aufl.
    Series Statement: Suhrkamp Taschenbücher Wissenschaft 291
    Uniform Title: Esquisse d'une théorie de la pratique, précédé de trois études d'ethnologie kabyle 〈dt.〉
    DDC: 305.8933
    RVK:
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    Keywords: Volkskunde ; Kulturwissenschaften ; Praxeologie
    Note: Hier auch später erschienene, unveränderte Nachdrucke
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264179288
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Erscheint auch als Better regulation in Europe
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    Keywords: Regulierung ; Griechenland ; Governance ; Greece ; Griechenland ; Wirtschaftspolitik ; Regulierung
    Abstract: This review of regulation in Greece maps and analyses the core issues which together make up effective regulatory management, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include improving regulatory management, institutional capacities for effective regulation, transparency and processes for effective public consultation and communication, processes for the development of new regulations and for the management of the regulatory stock, compliance rates, enforcement policy. appeal processes, the interface between different levels of government and interface between national processes and those of the EU.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264171534
    Language: English
    Pages: Online-Ressource (173 p.) , ill.
    Parallel Title: Parallelausg. Trouver ses marques ; Les indicateurs de l'OCDE sur l'intégration des immigrés 2012
    Parallel Title: Parallelausg. Integration von Zuwanderern; OECD-Indikatoren 2012
    Parallel Title: Erscheint auch als Settling in
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    Keywords: 2000-2012 ; Migranten ; Integration ; Soziale Integration ; OECD-Staaten ; Education ; Social Issues/Migration/Health ; OECD ; Einwanderung ; Soziale Integration
    Abstract: This publication highlights how immigrants and their children are integrating into OECD societies, judging their progress against key indicators. Many areas are considered (material living conditions, health, education, labour market, civic engagement) as integration is a multi-dimensional issue. Measures of outcomes, as well as of progress made over the past decade, are presented in comparison with outcomes of a reference group (the population born in the country of residence). Three series of questions are addressed: 1) To what extent does the average performance of immigrants differ from that of the native-born?; 2) Can these differences be explained by structural effects (different distributions by age, educational level, etc.)?; 3) How has integration record evolved over the past decade? An introductory chapter provides a detailed description of the populations under review (foreign-born persons and households, as well as native-born offspring of immigrants). The final chapter gives an overview on discrimination issues, as this is one possible source of persistent disadvantages of immigrants and their children.  
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  • 43
    Book
    Book
    Paris : Organisation for Economic Co-operation and Development
    ISBN: 9264111638 , 9789264111639
    Language: English
    Pages: 386 S. , graph. Darst. , a
    Parallel Title: Online-Ausg. Divided we stand
    Parallel Title: Erscheint auch als Divided We Stand
    Parallel Title: Erscheint auch als Divided We Stand
    DDC: 339.2
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    Keywords: Einkommensverteilung ; Globalisierung ; Technischer Fortschritt ; Verfügbares Einkommen ; Umverteilung ; OECD-Staaten ; Schwellenländer ; Income distribution ; Graue Literatur ; Graue Literatur ; OECD ; Einkommensverteilung ; Ungleichheit
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  • 44
    ISBN: 9264098984 , 9789264098985 , 9789264099104
    Language: English
    Pages: 352 S. , graph. Darst., Kt.
    RVK:
    Keywords: OECD ; Europäische Union ; Mitgliedsstaaten ; Einwanderer ; Staatsangehörigkeit ; Einbürgerung ; Konferenzschrift 2010 ; Europäische Union ; OECD ; Mitgliedsstaaten ; Einbürgerung ; Staatsangehörigkeit ; Einwanderer
    Note: Literaturangaben
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  • 45
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264126398
    Language: English
    Edition: 2011
    Series Statement: Development Centre Studies
    Parallel Title: Erscheint auch als Gagnon, Jason Tackling the policy challenges of migration
    DDC: 325
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    Keywords: Internationale Migration ; Migrationspolitik ; Arbeitsmigranten ; OECD-Staaten ; Internationale Migration ; Migrationspolitik
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264126398
    Language: English
    Edition: 2011
    Series Statement: Development Centre Studies
    Parallel Title: Erscheint auch als Gagnon, Jason Tackling the policy challenges of migration
    DDC: 325
    RVK:
    Keywords: Internationale Migration ; Migrationspolitik ; Arbeitsmigranten ; OECD-Staaten ; Internationale Migration ; Migrationspolitik
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264090363
    Language: English
    Pages: Online Ressource (3753 KB, 403 S.)
    Parallel Title: Print version The Economics of Adapting Fisheries to Climate Change
    DDC: 333.956
    RVK:
    Keywords: Electronic books ; Fischwirtschaft ; Anpassung ; Klimaänderung
    Abstract: Climate change is becoming more evident and, as it increases, will alter the productivity of fisheries and the distribution of fish stocks. From an economic point of view, the changes will have impacts on fisheries and coastal communities in different ways. These expected changes require adaptable and flexible fisheries and aquaculture management policies and governance frameworks. However, the forms of future climate change and the extent of its impact remain uncertain. Fisheries policy makers therefore need to develop strategies and decision-making models in order to adapt to climate change under such uncertainty while taking into account social and economic consequences. While most work on climate change in the fisheries sector has focused on fisheries science, this book highlights the economic and policy aspects of adapting fisheries to climate change. An outcome of the OECD Workshop on the Economics of Adapting Fisheries to Climate Change, held in June 2010, the book outlines the actions that fisheries policy makers must undertake in the face of climate change. These include: strengthening the global governance system, a broader use of rights-based management systems, ecosystem protection, industry transformation through the ending of environmental harmful subsidies and a focus on demand for sustainably caught seafood, and, in particular, using aquaculture as a key part of the response to climate change.
    Description / Table of Contents: Foreword; Acknowledgements; Table of contents; Acronyms and Abbreviations; Chair's Summary; Fisheries management and governance challenges in a climate change; Economic and policy issues related to the impact of climate change on fisheries; From an ecosystem approach to assess climate change impacts on fisheries; Dealing with uncertainty - implications for fisheries adaptation; Fisheries management and governance challenges in a changing climate; Is the current fisheries management toolbox sufficient to address climate change?; The economics of climate adaptation and marine capture fisheries
    Description / Table of Contents: Climate change, adaptation and the fisheries sectorClimate change and the management of high seas, straddling and migratory fish stocks; Fisheries governance in the UK: challenges and opportunities in a changing climate; Korea's effective approach to adapting climate change in the fisheries sector; Chinese Taipei: the impact of climate change on coastal fisheries; Annex 1. Opening Address by Vice-Minister for Food, Agriculture, Forestry and Fisheries of Korea; Annex 2. Author biographies; Annex 3. List of the workshop participants;
    Note: Description based upon print version of record
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  • 48
    Online Resource
    Online Resource
    Paris : Organisation for Economic Co-operation and Development
    ISBN: 9789264111639 , 9264111638
    Language: English
    Pages: 386 S. , graph. Darst.
    Edition: Online-Ausg. Online-Ressource
    Parallel Title: Druckausg. Divided we stand
    DDC: 339.209177
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    Keywords: Einkommensverteilung ; Globalisierung ; Technischer Fortschritt ; Verfügbares Einkommen ; Umverteilung ; OECD-Staaten ; Schwellenländer ; Income distribution ; OECD countries ; OECD ; Einkommensverteilung ; Ungleichheit
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  • 49
    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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  • 50
    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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  • 51
    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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  • 52
    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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  • 53
    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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  • 54
    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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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264126398
    Language: English
    Edition: 2011
    Series Statement: Development Centre Studies
    Parallel Title: Erscheint auch als Gagnon, Jason Tackling the policy challenges of migration
    DDC: 325
    RVK:
    Keywords: Internationale Migration ; Migrationspolitik ; Arbeitsmigranten ; OECD-Staaten ; Internationale Migration ; Migrationspolitik
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  • 56
    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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  • 57
    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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  • 58
    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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  • 59
    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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  • 60
    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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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264119680
    Language: English
    Edition: 2011
    RVK:
    RVK:
    Keywords: Fischerei ; Aquakultur ; Zertifizierung ; Norm
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  • 62
    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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  • 63
    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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  • 64
    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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  • 65
    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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  • 66
    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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  • 67
    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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  • 68
    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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  • 69
    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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  • 70
    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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  • 71
    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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  • 72
    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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  • 73
    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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  • 74
    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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  • 75
    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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  • 76
    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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  • 77
    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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  • 78
    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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  • 79
    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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  • 80
    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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  • 81
    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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  • 82
    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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  • 83
    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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  • 84
    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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  • 85
    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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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264120808
    Language: English
    Pages: Online-Ressource (165 p)
    Edition: Online-Ausg. 2012 Electronic reproduction; Available via World Wide Web
    Series Statement: OECD Tax Policy Studies 21
    DDC: 331.11
    RVK:
    Keywords: Manpower policy ; Fiscal policy ; Labor supply Effect of taxation on ; Steuerpolitik ; Einkommensteuer ; Beschäftigung ; Niedriglohn ; Älterer Arbeitnehmer ; Hochqualifizierter Beruf
    Note: "This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso , "Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda"--T.p. verso , "This report was prepared by Alastair Thomas of the OECD Secretariat"--Foreword , Includes bibliographical references (p. 148-153) , ISSN for online series: 1990-0538 , OECD code: 23 2011 48 1 P , Electronic reproduction; Available via World Wide Web
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  • 87
    ISBN: 9789264126398
    Language: English
    Pages: Online-Ressource (160 p.)
    Series Statement: Development Centre Studies
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Gagnon, Jason Tackling the policy challenges of migration
    DDC: 325
    RVK:
    Keywords: Internationale Migration ; Migrationspolitik ; Arbeitsmigranten ; OECD-Staaten ; Social Issues/Migration/Health ; Development
    Abstract: This book contributes to the current debate on migration policy, focusing on three main elements in the standard migration policy dialogue: the regulation of flows, the integration of immigrants and the impact of labour mobility on development. In particular it argues that the current governance of international migration is both insufficient and inefficient. Restrictive and non-cooperative migration policies not only affect development in sending countries but also have counterproductive effects in the countries that implement them. Likewise, the lack of integration policies generates costs for society. In this respect, the book focuses on South-South migration and highlights the specific risks of neglecting integration in developing countries. It also analyses the effects of emigration on origin-country labour markets and underlines the externalities of immigration policies in migrant-sending countries. The book explores the feasibility of implementing a coherent governance framework centred on three complementary objectives: i) a more flexible regulation of international migration flows; ii) a better integration of immigrants in developing countries; and iii) a higher impact of labour mobility on development.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264107052
    Language: English
    Pages: Online-Ressource (315 S.)
    Parallel Title: Print version The Call for Innovative and Open Government : An Overview of Country Initiatives
    DDC: 350.001
    RVK:
    Keywords: Electronic books
    Abstract: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation, a more effective and performance-oriented public service, promotion of open and transparent government, and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation. The book also includes detailed profiles of countries´ open and innovative government initiatives, covering Australia, Austria, Belgium, Brazil, Canada, Chile, Denmark, Estonia, Finland, France, Germany, Greece, Iceland, Ireland, Israel, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Russian Federation, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, Ukraine and the United Kingdom.
    Description / Table of Contents: Foreword; Acknowledgements; Table of contents; Overview of countries' open government initiatives; Vers une administration innovante et ouverte : un aperçu des initiatives des pays; Country profiles; Annex A. Questionnaire;
    Note: Gesehen am 19.08.2011
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  • 89
    ISBN: 9264097104 , 9789264097094 , 9789264097100
    Language: English
    Pages: Online-Ressource (103 p)
    Edition: Online-Ausg. 2011 Electronic reproduction; Available via World Wide Web
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    RVK:
    Keywords: Taxation International cooperation ; Taxation ; Taxation Law and legislation ; Dänemark ; Finanzverwaltung ; Steuersystem ; Internationale Kooperation
    Note: "January 2011 (reflecting the legal and regulatory framework as at August 2010) , Electronic reproduction; Available via World Wide Web
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  • 90
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 9780521291644
    Language: English
    Pages: 248 S. , graph. Darst.
    Edition: 25. printing
    Series Statement: Cambridge studies in social and cultural anthropology 16
    Series Statement: Cambridge studies in social anthropology
    Uniform Title: Esquisse d'une théorie de la pratique, précédé de trois études d'ethnologie kabyle 〈engl.〉
    RVK:
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    Keywords: Kabyles ; Ethnology ; Sozialanthropologie
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  • 91
    Book
    Book
    Frankfurt am Main : Suhrkamp
    ISBN: 9783518277072
    Language: German
    Pages: 200 S.
    Edition: 1. Aufl., 10. [Nachdr.]
    Series Statement: Suhrkamp-Taschenbuch Wissenschaft 107
    Series Statement: Suhrkamp-Taschenbuch Wissenschaft
    RVK:
    RVK:
    RVK:
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    Keywords: Symbol ; Soziologie ; Kunstsoziologie ; Aufsatzsammlung
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264088008 , 9789264088009
    Language: English
    Pages: Online-Ressource (219 p)
    Edition: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Parallel Title: Print version Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions
    DDC: 352.44
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    Keywords: Taxation ; Taxation Law and legislation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews.  It provides contextual background information on the Global Forum and the peer review process.  It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process.  Assessors should be familiar with the information and documents contained in this handbook as it wi
    Description / Table of Contents: About the Global Forum; About this Handbook; The Peer Review Process; Key Documents of the Global Forum for Peer Reviews; Terms of Reference; Methodology; Assessment Criteria; Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary; The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary; Enabling Effective Exchange of Information: Availability and Reliability - StandardThe Joint Ad Hoc Group on Accounts(JAHGA) Report; The 2006 OECD Manual on Information Exchange - Module on General and Legal Aspects of Exchange of Information
    Description / Table of Contents: The 2006 OECD Manual on Information Exchange - Module 1 on Exchange of Information on RequestThe OECD's Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes;
    Note: "Global Forum on Transparency and Exchange of Information for Tax Purposes , Also available in French: Mise en oeuvre des standards de transparence fiscale : manuel pour les évaluateurs et les juridictions , Includes bibliographical references , Electronic reproduction; Available via World Wide Web
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  • 93
    ISBN: 3879406642 , 3896699202
    Language: German
    Pages: 184 S. , Ill.
    Edition: unveränd. Nachdr. der dt. Erstaufl.
    Series Statement: Edition discours 25
    Series Statement: Edition discours
    Uniform Title: Algérie 60
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    Keywords: Geschichte 1960-1963 ; Übergangsgesellschaft ; Wirtschaft ; Sozialstruktur ; Sozioökonomischer Wandel ; Strukturwandel ; Wirtschaftsentwicklung ; Algerien ; Algerien ; Wirtschaftsentwicklung ; Algerien ; Wirtschaft ; Strukturwandel ; Geschichte 1960-1963 ; Algerien ; Sozialstruktur ; Geschichte 1960-1963 ; Algerien ; Sozioökonomischer Wandel ; Geschichte 1960-1963 ; Algerien ; Übergangsgesellschaft ; Sozioökonomischer Wandel
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  • 94
    ISBN: 9783518585528
    Language: German
    Pages: 522 Seiten , Karten
    Edition: 1. Auflage
    Uniform Title: Esquisses algériennes
    DDC: 300
    RVK:
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    Keywords: Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Fiktionale Darstellung ; Aufsatzsammlung ; Fiktionale Darstellung ; Aufsatzsammlung ; Fiktionale Darstellung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Fiktionale Darstellung ; Aufsatzsammlung ; Algerien ; Soziokultureller Wandel ; Algerienkrieg ; Kulturanthropologie ; Soziologie
    Note: Literaturverzeichnis: Seite 509-516
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264076907
    Language: English
    Pages: Online-Ressource (242 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les dépenses fiscales dans les pays de l'OCDE
    Parallel Title: Druckausg. OECD Tax expenditures in OECD countries
    RVK:
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    Keywords: Steuervergünstigung ; OECD-Staaten ; Tax expenditures OECD countries ; Governance ; Taxation ; OECD ; Mitgliedsstaaten ; Steuervergünstigung ; Steuerbefreiung ; Steuerpolitik ; Effizienz
    Abstract: In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.
    Note: Franz. Ausg. u.d.T.: Les dépenses fiscales dans les pays de l'OCDE
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  • 96
    Language: English
    Edition: 2010
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
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    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
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  • 97
    ISBN: 9789264095472
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 98
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 99
    ISBN: 9789264095564
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 100
    ISBN: 9789264095625
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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