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  • OECD  (109)
  • Edward Elgar Publishing  (34)
  • Deutsche Gesellschaft für Soziologie (DGS)
  • Law  (102)
  • Agriculture, Forestry, Horticulture, Fishery, Domestic Science  (41)
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Author, Corporation
Publisher
Keywords
Subjects(RVK)
  • 1
    Online Resource
    Online Resource
    Diffuse Pollution, Degraded Waters : Emerging Policy Solutions (2017)
    Paris : OECD Publishing
    Details
    ISBN: 9789264269064
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Diffuse pollution, degraded waters
    RVK:
    PN 797
    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.
    DOI: 10.1787/9789264269064-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2017)
    Paris : OECD Publishing
    Details
    ISBN: 9789264285675
    Language: English
    Pages: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - peer review reports on the exchange of information on tax rulings
    RVK:
    PP 6702
    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.
    DOI: 10.1787/9789264285675-en
    URL: lizenzpflichtig
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  • 3
    Online Resource
    Online Resource
    Law and economics from an evolutionary perspective (2016)
    Northampton, MA : Edward Elgar Publishing, Inc
    Details
    ISBN: 9781785361302
    Language: English
    Pages: 1 Online-Ressource (200 p) , cm
    Series Statement: Edward Elgar E-Book Archive
    Series Statement: New horizons in institutional and evolutionary economics
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Atkinson, Glen Law and economics from an evolutionary perspective
    DDC: 340.09
    RVK:
    PI 4130
    RVK:
    PW 9300
    RVK:
    PU 5310
    Keywords: Handelsrecht ; Gesellschaftsrecht ; Rechtsökonomik ; Evolutionsökonomik ; USA ; Law and economic development ; Electronic books ; USA ; Handelsrecht ; Gesellschaftsrecht ; Ökonomische Theorie des Rechts
    Abstract: 1. Evolutionary method in law and economics -- 2. Causes and consequences of the widening of the market: a case of cumulative economic evolution -- 3. The corporate form and the state -- 4. Interstate commerce and state regulation of business -- 5. Interstate commerce and federal regulation of business -- 6. John R. Commons and co-evolution of law and economics.
    Abstract: Law and economics are interdependent. Using a historical case analysis approach, this book demonstrates how the legal process relates to and is affected by economic circumstances. Glen Atkinson and Stephen P. Paschall examine this co-evolution in the context of the economic development that occurred in the nineteenth and early twentieth centuries as well as the impact of the law on that development. Specifically, the authors explore the development of a national market, the transformation of the corporation, and the conflict between state and federal control over businesses. Their focus on dynamic, integrated systems presents an alternative to mainstream law and economics. The authors apply John R. Commons's approach to three main law and economics issues: the changing relationship between corporations and the state, the application of the Commerce Clause and the Fourteenth Amendment of the US Constitution to state and federal regulation of business, and the relationship of antitrust law to industrialization. They provide a valuable linking of law with changing economic circumstances such as antitrust policy changes and the development of the corporate form. This analytical approach to the practice of law and economics will be of interest to researchers, students, and faculty in law and economics, economic history, constitutional law, economic regulation, public policy, and the sociology of law. Business students and researchers will also find value in this book's presentation of court decisions and exploration of economic development
    Note: Includes bibliographical references and index
    DOI: 10.4337/9781785361302
    URL: Deutschlandweit zugänglich
    URL: Deutschlandweit zugänglich
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  • 4
    Online Resource
    Online Resource
    Handbook on the economics of the internet (2016)
    Northampton, MA : Edward Elgar Publishing, Inc
    Details
    ISBN: 9780857939852
    Language: English
    Pages: 1 Online-Ressource (608 p) , cm
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Handbook on the economics of the internet
    DDC: 338/.064
    RVK:
    QR 760
    RVK:
    PZ 3250
    Keywords: Internet ; Electronic Commerce ; Online-Handel ; Internet Economic aspects ; Electronic books ; Aufsatzsammlung ; Internetökonomie
    Abstract: Preface -- Introduction: The economics of the internet: an overview / Johannes M. Bauer and Michael Latzer -- Part II Theoretical foundations -- 1. The industrial organization of the internet / Günter Knieps and Johannes M. Bauer -- 2. The internet as a complex layered system / Stephen J. Schultze and Richard S. Whitt -- 3. A network science approach to the internet / Volker Schneider and Johannes M. Bauer -- 4. Peer production and cooperation / Yochai Benkler -- 5. The internet and productivity / Carol Corrado and Bart Van Ark -- 6. Cultural economics and the internet / Christian Handke, Paul Stepan and Ruth Towse -- 7. A political economy approach to the internet / Patricia Mazepa and Vincent Mosco -- Part II Institutional arrangements and internet architecture -- 8. Competition and antitrust in internet markets / Justus Haucap and Torben Stühmeier -- 9. The economics of internet standards / Stanley M. Besen and George Sadowsky -- 10. The economics of copyright and the internet / Sacha Wunsch-Vincent -- 11. The economics of privacy, data protection and surveillance / Ian Brown -- 12. Economics of cybersecurity / Michel Van Eeten, Hadi Asghari and Johannes M. Bauer -- 13. Internet architecture and innovation in applications / Barbara Van Schewick -- 14. Organizational innovations, ICTs and knowledge governance: the case of platforms / Cristiano Antonelli and Pier Paolo Patrucco -- 15. Interconnection in the internet: peering, interoperability and content delivery / David D. Clark, William H. Lehr and Steven Bauer -- Part III Economics and management of applications and services -- 16. Internet business strategies / Johann J. Kranz and Arnold Picot -- 17. The economics of internet search / Hal R. Varian -- 18. The economics of algorithmic selection on the internet / Michael Latzer, Katharina Hollnbuchner, Natascha Just and Florian Saurwein -- 19. Online advertising economics / Wenjuan Ma and Steven S. Wildman -- 20. Online news / Lucy Küng, Nic Newman and Robert Picard -- 21. The economics of online video entertainment / Ryland Sherman and David Waterman -- 22. Business strategies and revenue models for converged video services / Yu-Li Liu -- 23. The economics of virtual worlds / Isaac Knowles and Edward Castronova -- 24. Economics of big data / Claudio Feijóo, José-Luis Gómez-Barroso and Shivom Aggarwal -- Part IV Trajectories -- 25. The evolution of the internet: a socioeconomic account / D. Linda Garcia -- 26. From the internet of science to the internet of entertainment / Eli M. Noam.
    Abstract: The Internet is connecting an increasing number of individuals, organizations, and devices into global networks of information flows. It is accelerating the dynamics of innovation in the digital economy, affecting the nature and intensity of competition, and enabling private companies, governments, and the non-profit sector to develop new business models. In this new ecosystem many of the theoretical assumptions and historical observations upon which economics rests are altered and need critical reassessment. This Handbook brings together twenty-seven original chapters that discuss theoretical and applied frameworks for the study of the economics of the Internet, encompassing: its unique economics as a global information and communications infrastructure; the effects of the Internet on economic transactions, including social production, advertising, innovation, and intellectual property rights; the economics and management of Internet-based industries, such as search, news, entertainment, culture, and virtual worlds; the effects of the Internet on the economy at large Interdisciplinary in its approach, the Handbook synthesizes the state of knowledge and offers new perspectives for researchers, practitioners, and students
    Note: Contributors include: S. Aggarwal, C. Antonelli, H. Asghari, J.M. Bauer, S. Bauer, Y. Benkler, S.M. Besen, I. Brown, E. Castronova, D.D. Clark, C. Corrado, C. Feijóo, D.L. Garcia, J.-L. Gómez-Barroso, C. Handke, J. Haucap, K. Hollnbuchner, N. Just, G. Knieps, I. Knowles, J.J. Kranz, L. Küng, M. Latzer, W.H. Lehr, Y.-L. Liu, W. Ma, P. Mazepa, V. Mosco, N. Newman, E.M. Noam, P.P. Patrucco, R. Picard, A. Picot, G. Sadowsky, F. Saurwein, V. Schneider, S.J. Schultze, R. Sherman, P. Stepan, T. Stühmeier, R. Towse, B. van Ark, M. van Eeten, B. van Schewick, H.R. Varian, D. Waterman, R.S. Whitt, S.S. Wildman, S. Wunsch-Vincent , Includes bibliographical references and index
    DOI: 10.4337/9780857939852
    URL: Deutschlandweit zugänglich
    URL: Deutschlandweit zugänglich
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  • 5
    Online Resource
    Online Resource
    International Regulatory Co-operation : The Role of International Organisations in Fostering Better Rules of Globalisation (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264244047
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als International regulatory co-operation
    RVK:
    MK 4000
    RVK:
    PR 2353
    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.
    DOI: 10.1787/9789264244047-en
    URL: Volltext
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  • 6
    Online Resource
    Online Resource
    Competition and regulation in electricity markets : an Edward Elgar research review (2016)
    [Cheltenham] : Edward Elgar Publishing Limited
    Details
    ISBN: 9781784716295
    Language: English
    Pages: 1 Online-Ressource (976 p) , cm
    Series Statement: Edward Elgar E-Book Archive
    Series Statement: International library of critical writings in economics
    Parallel Title: Erscheint auch als Competition and regulation in electricity markets
    DDC: 333.7/932
    RVK:
    PR 2359
    RVK:
    PS 3600
    Keywords: Wettbewerb ; Regulierung ; Energiemarkt ; Electric power Prices ; Law and legislation ; Energy policy ; Electronic books ; Regulierung ; Elektrizitätsmarkt ; Internationales Recht
    Abstract: Recommended readings (Machine generated): F.P. Ramsey (1927), 'A Contribution to the Theory of Taxation', Economic Journal, 37 (145), March, 47-61 -- Harold Hotelling (1938), 'The General Welfare in Relation to Problems of Taxation and of Railway and Utility Rates', Econometrica, 6 (3), July, 242-69 -- R.H. Montgomery (1939), 'Government Ownership and Operation of the Electric Industry', Annals of the American Academy of Political and Social Science, 201, January, 43-9 -- James C. Bonbright (1941), 'Major Controversies as to the Criteria of Reasonable Public Utility Rates', American Economic Review, 30 (5), February, 379-89 -- Nancy Ruggles (1949-1950), 'Recent Developments in the Theory of Marginal Costs Pricing', Review of Economic Studies, 17 (2), 107-26 -- M. Boiteux (1960), 'Peak-Load Pricing', Journal of Business, 33 (2), April, 157-79 -- Harvey Averch and Leland L. Johnson (1962), 'Behavior of the Firm Under Regulatory Constraint', American Economic Review, 52 (5), December, 1052-69 -- George G. Stigler and Claire Friedland (1962), 'What Can Regulators Regulate? The Case of Electricity', Journal of Law and Economics, 5, October, 1-16 -- George J. Stigler (1971), 'The Theory of Economic Regulation', Bell Journal of Economics and Management Science, 2 (1), Spring, 3-21 -- Sam Peltzman (1976), 'Toward a More General Theory of Regulation', Journal of Law and Economics, 19 (2), August, 211-40 -- Harold Demsetz (1968), 'Why Regulate Utilities?', Journal of Law and Economics, 11 (1), April, 55-65 -- Leonard W. Weiss (1975), 'Antitrust in the Electric Power Industry', in Almarin Phillips (ed.), Promoting Competition in Regulated Markets, Chapter 5, Washington, DC: Brookings Institution Press, 135-73 -- Andrei Shleifer (1985), 'A Theory of Yardstick Competition', RAND Journal of Economics, 16 (3), Autumn, 319-27 -- Richard A. Posner (1971), 'Taxation by Regulation', Bell Journal of Economics and Management Science, 2 (1), Spring, 22-50 -- William Stanley Jevons (1885), 'The Coal Question in England', Science, 5 (108), February, 175-6 -- William J. Baumol (1982), 'Productivity Incentive Clauses and Rate Adjustment for Inflation', Public Utilities Fortnightly, 110, July, 11-18 -- Richard Schmalensee (1989), 'Good Regulatory Regimes', RAND Journal of Economics, 20 (3), Autumn, 417-36 -- David E.M. Sappington and Dennis L. Weisman (1994), 'Designing Superior Incentive Regulation: Modifying Plans to Preclude Recontracting and Promote Performance', Public Utilities Fortnightly, 132 (5), March, 27-32 -- Paul L. Joskow (2013), 'Incentive Regulation in Theory and Practice: Electricity Distribution and Transmission Networks', in Nancy L. Rose (ed.), Economic Regulation and Its Reform: What Have We Learned?, Chapter 5, Chicago, IL and London, UK: University of Chicago Press, 291-344.
    Abstract: Paul L. Joskow (1997), 'Restructuring, Competition and Regulatory Reform in the U.S. Electricity Sector', Journal of Economic Perspectives, 11 (3), Summer, 119-38 -- Peter Cramton and Steven Stoft (2005), 'A Capacity Market that Makes Sense', Electricity Journal, 18 (7), August/September, 43-54 -- Eric S. Schubert, David Hurlbut, Parviz Adib and Shmuel Oren (2006), 'The Texas Energy-Only Resource Adequacy Mechanism', Electricity Journal, 19 (10), December, 39-49 -- Richard Green and Nicholas Vasilakos (2010), 'Market Behaviour with Large Amounts of Intermittent Generation', Energy Policy, 38 (7), July, 3211-20 -- David M. Newbery (1995), 'Power Markets and Market Power', Energy Journal, 16 (3), 39-66 -- Severin Borenstein, James B. Bushnell and Frank A. Wolak (2002), 'Measuring Market Inefficiencies in California's Restructured Wholesale Electricity Market', American Economic Review, 92 (5), December, 1376-405 -- Richard Green (1999), 'The Electricity Contract Market in England and Wales', Journal of Industrial Economics, XLVII (1), March, 107-24 -- Paul L. Joskow and Edward Kahn (2002), 'A Quantitative Analysis of Pricing Behavior in California's Wholesale Electricity Market During Summer 2000', Energy Journal, 23 (4), 1-35 -- Severin Borenstein (2002), 'The Trouble with Electricity Markets: Understanding California's Restructuring Disaster', Journal of Economic Perspectives, 16 (1), Winter, 191-211 -- Andrew Sweeting (2007), 'Market Power in the England and Wales Wholesale Electricity Market 1995-2000', Economic Journal, 117 (520), April, 654-85 -- Richard Gilbert and David Newbery (2010), 'Electricity Merger Policy in the US and EU Electricity Generation', in François Lévêque and Howard Shelanski, Antitrust and Regulation in the EU and US: Legal and Economic Perspectives, Chapter 6, Cheltenham, UK and Northampton, MA: Edward Elgar Publishing Ltd, 160-81 -- Roger E. Bohn, Michael C. Caramanis and Fred C. Schweppe (1984), 'Optimal Pricing in Electrical Networks over Space and Time', RAND Journal of Economics, 15 (3), Autumn, 360-76 -- William W. Hogan (1992), 'Contract Networks for Electric Power Transmission', Journal of Regulatory Economics, 4 (3), September, 211-42 -- Hung-Po Chao and Stephen Peck (1995), 'A Market Mechanism for Electric Power Transmission', Journal of Regulatory Economics, 10 (1), July, 25-59 -- Paul Joskow and Jean Tirole (2005), 'Merchant Transmission Investment', Journal of Industrial Economics, LIII (2), June, 233-64 -- Stephen C. Littlechild and Carlos J. Skerk (2008), 'Transmission Expansion in Argentina 4: A Review of Performance', Energy Economics, 30 (4), July, 1462-90 -- Chris M. Wilson and Catherine Waddams Price (2010), 'Do Consumers Switch to the Best Supplier?', Oxford Economic Papers, 62 (4), October, 647-68 -- Stephen Littlechild (2008), 'Municipal Aggregation and Retail Competition in the Ohio Energy Sector', Journal of Regulatory Economics, 34 (2), October, 164-94 -- Paul L. Joskow (2008), 'Lessons Learned from Electricity Market Liberalization', Energy Journal, 29 (2), 9-42.
    Abstract: Christopher Hood (2010), 'Can We? Administrative Limits Revisited', Public Administration Review, 70 (4), July/August, 527-34 -- Michael G. Pollitt (2012), 'Lessons from the History of Independent System Operators in the Energy Sector', Energy Policy, 47, August, 32-48 -- L. Lynne Kiesling (2009), 'Organization Form and the Wires', in Deregulation, Innovation and Market Liberalization: Electricity Regulation in a Continually Evolving Environment, Chapter 5, London, UK and New York, NY: Routledge, 88-103, notes, references -- Ahmad Faruqui and Sanem Sergici (2010), 'Household Response to Dynamic Pricing of Electricity: A Survey of 15 Experiments', Journal of Regulatory Economics, 38 (2), October, 193-225.
    Abstract: This timely research review explores the main issues surrounding competition and regulation in electricity markets. The industry is experiencing irresistible forces for change driven by energy policy objectives; a reassessment of market regulation in the face of high energy prices and the response to consumer pressure to agree on what constitutes a fair price for energy. This research review identifies the key articles that underpin the debate across the industries supply chain (generation, supply and networks) and from a regulatory perspective (including market power and incentive regulation) followed by a consideration of the overall impact of liberalisation and future developments
    Note: The recommended readings are available in the print version, or may be available via the link to your library's holdings , Includes bibliographical references and index
    DOI: 10.4337/9781784716295
    URL: Deutschlandweit zugänglich
    URL: Deutschlandweit zugänglich
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  • 7
    Online Resource
    Online Resource
    Competition policies and consumer welfare : corporate strategies and consumer prices in developing countries (2016)
    Northampton, MA : Edward Elgar Pub
    Details
    ISBN: 9781784717230
    Language: English
    Pages: 1 Online-Ressource (304 p)
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Competition policies and consumer welfare
    RVK:
    PU 1548
    RVK:
    QG 020
    Keywords: Wettbewerbspolitik ; Verbraucherpreisindex ; Lebensmittelpreis ; Arzneimittelmarkt ; Öffentlicher Auftrag ; Entwicklungsländer ; Schwellenländer ; Competition ; Consumer protection ; Antitrust law ; Electronic books
    Abstract: 1. Introduction -- Section I the distribution of foodstuffs -- 2. Costa rica -- 3. Armenia -- 4. Mali -- 5. Zambia -- Section II the distribution of pharmaceuticals -- 6. Jamaica -- 7. Vietnam -- Section III the distribution of services: international money transfers and tv programmes -- 8. Uzbekistan -- 9. Argentina -- Section IV public procurement -- 10. India -- 11. Morocco.
    Abstract: The fundamental goal of competition law is to support productivity and innovativeness; in fact, the short-term effect of enforcement actions is often a reduction in product prices. This comprehensive book reports the findings of consumer market studies into a range of goods and services in developing countries in Africa, Asia and Latin America. These country case studies demonstrate the important role that competition authorities can have in assessing the nature of markets and making recommendations to policymakers to improve them. When competition is weak or compromised, extra costs are imposed on consumers. The authors investigate this issue for a wide range of key markets serving consumers individually or collectively, looking also at the hinterland of the distribution chain behind retail sales. They find a pervasive lack of competition in those markets, which not only softens a firms' incentive to improve the efficiency of their operations and the quality of their products, but also reduces the standard of living of consumers, including poor and vulnerable groups. This book concludes by noting the follow-up actions taken in each country in response to the research recommendations. Graduate students of economics, political science and law will find this book invaluable for its practical case studies, and analysts will find much of interest in the nuanced analysis of markets, policy interventions and reform options. Eminently practical, Competition Policies and Consumer Welfare is an ideal resource for competition practitioners and policymakers seeking to improve current competition regimes
    Note: Includes bibliographical references and index
    DOI: 10.4337/9781784717230
    URL: Deutschlandweit zugänglich
    URL: Deutschlandweit zugänglich
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  • 8
    Journal/Serial
    Journal/Serial
    Die OECD in Zahlen und Fakten : Wirtschaft, Umwelt, Gesellschaft (from 2005-2016)
    Paris : OECD ; 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    Details
    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
    RVK:
    PR 2353
    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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    Journal/Serial
    DNB
    MPI-MMG
  • 9
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    Online Resource
    Drying Wells, Rising Stakes : Towards Sustainable Agricultural Groundwater Use (2015)
    Paris : OECD Publishing
    Details
    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
    RVK:
    AR 22140
    RVK:
    ZD 65200
    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.
    DOI: 10.1787/9789264238701-en
    URL: Volltext
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  • 10
    Online Resource
    Online Resource
    Data-Driven Innovation : Big Data for Growth and Well-Being (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
    RVK:
    PZ 4500
    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.
    DOI: 10.1787/9789264229358-en
    URL: Volltext
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  • 11
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    Addressing Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
    RVK:
    QT 320
    RVK:
    PP 8080
    RVK:
    QL 410
    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.
    DOI: 10.1787/9789264192744-en
    URL: Volltext
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  • 12
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    Online Resource
    Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels 2013 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
    RVK:
    MK 5215
    RVK:
    PP 8105
    RVK:
    QR 730
    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.
    DOI: 10.1787/9789264187610-en
    URL: Volltext
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  • 13
    Online Resource
    Online Resource
    Action Plan on Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
    RVK:
    PP 8080
    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.
    DOI: 10.1787/9789264202719-en
    URL: Volltext
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  • 14
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    Online Resource
    Taxing Energy Use : A Graphical Analysis (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
    RVK:
    PP 8080
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
    DOI: 10.1787/9789264183933-en
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  • 15
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    Online Resource
    Measuring Fiscal Decentralisation : Concepts and Policies (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
    RVK:
    PP 8080
    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.
    DOI: 10.1787/9789264174849-en
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  • 16
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    Online Resource
    Better Regulation in Europe: Greece 2012 (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264179288
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    PL 727
    RVK:
    QG 500
    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.
    DOI: 10.1787/9789264179288-en
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  • 17
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    Online Resource
    Governance by evaluation for sustainable development : institutional capacities and learning (2012)
    Cheltenham, UK : Edward Elgar Publishing
    Details
    ISBN: 9781035305742
    Language: English
    Pages: 1 Online-Ressource (328 pages)
    Parallel Title: Erscheint auch als Governance by evaluation for sustainable development
    RVK:
    MD 7600
    RVK:
    MF 9150
    RVK:
    AR 14300
    RVK:
    PI 3090
    Keywords: Nachhaltige Entwicklung ; Good Governance ; Bewertung ; Entscheidung ; EU-Staaten ; Sustainable development ; Environmental education ; Decision making
    Abstract: This path-breaking book provides balanced and comprehensive coverage of current research and practice on the role of evaluation in supporting governance for sustainable development and learning. This accessible study draws lessons from how evaluation studies and evaluation systems advance the agendas of sustainable development and good governance. Such studies open up decision-making processes to stakeholders, supporting evidence-based, coherent and transparent decision-making, integrating concerns of the three domains of sustainable development into decision-making and supporting learning and capacity building. It assesses how political-administrative realities affect the design and use of evaluation studies as well as the institutionalization of monitoring and evaluation systems. The contributors expertly review recent European experience with evaluation at the EU, national, regional and local levels which will appeal to researchers specializing in regional, political and sustainability sciences and practitioners in the area of policy/program evaluation and sustainable development
    Description / Table of Contents: Contents: Preface -- 1. Governance for sustainable development, evaluation and learning: An Introduction / Michal Sedlacko and André Martinuzzi -- Part I: Learning through evaluation -- 2. The politics of sustainability evaluation: Analysis of three austrian strategies for sustainable development / Michael Pregernig, Karl Hogl and Ralf Nordbeck -- 3. Tools for learning-oriented environmental appraisal / Måns Nilsson -- Part II: Institutionalising sd concerns in European policy making -- 4. Integrating sustainable development into impact assessment: How effective is the European commission? / Jennifer Franz and Colin Kirkpatrick -- 5. Monitoring the expected impacts of the 7th EU framework programme on sustainable development - a case study on governance by evaluation / André -- Martinuzzi -- 6. From a European court of auditors' report to a learning process? The challenge to integrate the environment into the european community's development assistance / Axel Johannes Olearius, Iola Leal Riesco and Sally Nicholson -- Part III: Dealing with multi-stakeholder contexts -- 7. Evaluation of public participation towards sustainable water management: An institutional perspective / Gül Özerol -- 8. Dynamic decision analysis for monitoring and facilitating the dutch costa due stakeholder dialogue on sustainable energy / Kirsten Hollaender and Frans Stokman -- 9. Participatory livelihoods system appraisal: A learning-oriented methodology for impact assessment / Martin Strele -- 10. Towards a process for eliciting criteria weights and enhancing capacity of stakeholders in ex ante evaluation of climate policies / Stelios Grafakos, Dimitrios Zevgolis and Vlasis Oikonomou -- Part IV: Developing learning capacity in organisations -- 11. Assessment of outcome mapping as a tool for evaluating and monitoring support to civil society organisations / Steve Powell, Joakim Molander and Ivona Čelebičić -- 12. Development of a learning-oriented monitoring system for sustainable agriculture chain development in eastern indonesia / Steff Deprez -- 13. Process monitoring of impacts and its application in structural fund programmes / Richard Hummelbrunner -- 14. Participatory ex ante evaluation of long-term infrastructure plans as a policy-learning process / Eckhard Störmer and Bernhard Truffer -- Part V: Reflecting evaluation tools: Perspectives and pitfalls -- 15. The role of visualisation within sustainability evaluation processes / Harald Wilfing and Ulrike Bechtold -- Index.
    Note: Includes bibliographical references and index
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  • 18
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    Environmental taxation in China and Asia-Pacific : achieving environmental sustainability through fiscal policy (2011)
    Cheltenham, U.K : Edward Elgar
    Details
    ISBN: 9780857937766
    Language: English
    Pages: 1 Online-Ressource (xix, 243 p) , ill
    Series Statement: Critical issues in environmental taxation v. 9
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als Environmental taxation in China and Asia Pacific
    DDC: 336.2783337095
    RVK:
    PP 8915
    RVK:
    PP 8930
    Keywords: 1971-2030 ; Klimawandel ; Umweltbelastung ; Umweltpolitik ; Finanzpolitik ; Ökosteuer ; Nachhaltigkeit ; Prognose ; China ; Asiatisch-pazifischer Raum ; Environmental impact charges ; Environmental impact charges ; Electronic books
    Abstract: Environmental Taxation in China and Asia-Pacific contains an integrated set of detailed chapters providing insights and analysis on how fiscal policy can be used to achieve environmental sustainability. Highly topical chapters include energy tax policy in China, environmental fiscal reform, carbon tax policy in northeast Asia and environmental taxation strategies in China, Asia and Australia, as well as many other relevant topics
    Abstract: pt. 1. Environmental taxation strategies in China -- pt. 2. Environmental taxation strategies in Asia -- pt. 3. Environmental taxes to reduce vehicle emissions in Asia-Pacific -- pt. 4. Environmental taxation in Australia
    Note: Includes bibliographical references and index
    DOI: 10.4337/9780857937766
    URL: Volltext
    URL: Deutschlandweit zugänglich
    URL: Deutschlandweit zugänglich
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  • 19
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    Taxation and Employment (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264120808
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.21
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation and employment
    DDC: 331.11
    RVK:
    PP 8105
    Keywords: Einkommensteuer ; Steuerpolitik ; Erwerbstätigkeit ; Niedrigeinkommen ; Ältere Arbeitskräfte ; Hochqualifizierte Arbeitskräfte ; OECD-Staaten ; Employment ; Taxation ; OECD ; Steuerpolitik ; Einkommensteuer ; Beschäftigung ; Niedriglohn ; Älterer Arbeitnehmer ; Hochqualifizierter Beruf
    Abstract: This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges. Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers. This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers. As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.
    DOI: 10.1787/9789264120808-en
    URL: Volltext
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  • 20
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    The Call for Innovative and Open Government : An Overview of Country Initiatives (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264107052
    Language: English
    Pages: Online-Ressource (312 p.)
    Parallel Title: Erscheint auch als The call for innovative and open government
    DDC: 352.8/8
    RVK:
    PL 625
    Keywords: Öffentliche Dienstleistung ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; Electronic books ; OECD ; Öffentlicher Sektor ; Öffentliche Dienstleistung ; Internationaler Vergleich
    Abstract: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation; a more effective and performance-oriented public service; promotion of open and transparent government; and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation.
    DOI: 10.1787/9789264107052-en
    URL: Volltext
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  • 21
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Denmark 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097094
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dänemark ; Taxation ; Denmark ; Dänemark ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097094-en
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  • 22
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    Online Resource
    The economics of adapting fisheries to Climate change (2011)
    Paris : OECD Publishing
    Details
    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:
    ZD 38000
    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
    DOI: 10.1787/9789264090415-en
    URL: Volltext
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  • 23
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Kingdom 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264118164-en
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  • 24
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117860-en
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  • 25
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turks and Caicos Islands 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    DOI: 10.1787/9789264118119-en
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  • 26
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Estonia 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264108752-en
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  • 27
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    Fisheries and Aquaculture Certification (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264119680
    Language: English
    Edition: 2011
    RVK:
    QT 500
    RVK:
    ZD 38100
    Keywords: Fischerei ; Aquakultur ; Zertifizierung ; Norm
    DOI: 10.1787/9789264119680-en
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  • 28
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8080
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117617-en
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  • 29
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117709-en
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  • 30
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    DOI: 10.1787/9789264117884-en
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  • 31
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ireland 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264097155-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 32
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264114708-en
    URL: Volltext
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  • 33
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Schweiz ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264114661-en
    URL: Volltext
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  • 34
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117655-en
    URL: Volltext
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  • 35
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117983-en
    URL: Volltext
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  • 36
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264096851-en
    URL: Volltext
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  • 37
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264108738-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 38
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264110489-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 39
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264115026-en
    URL: Volltext
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  • 40
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Österreich ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117723-en
    URL: Volltext
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  • 41
    Online Resource
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Trinidad and Tobago 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264096936-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 42
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Norway 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264097254-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 43
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264096905-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 44
    Online Resource
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264108868-en
    URL: Volltext
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  • 45
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    Corporate Governance of Listed Companies in China : Self-Assessment by the China Securities Regulatory Commission (2011)
    Paris : OECD Publishing
    Details
    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:
    PU 8450
    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.
    DOI: 10.1787/9789264119208-en
    URL: Volltext
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  • 46
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Bahamas 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264108295-en
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  • 47
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8080
    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.
    DOI: 10.1787/9789264117617-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 48
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264117723-en
    URL: Volltext
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  • 49
    Online Resource
    Online Resource
    Competition policy and regulation : recent developments in China, the US and Europe (2011)
    Cheltenham [England] : Edward Elgar Pub
    Details
    ISBN: 9780857930811
    Language: English
    Pages: 1 Online-Ressource (xii, 354 p) , ill
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als Competition policy and regulation
    DDC: 343.510721
    RVK:
    PU 1547
    RVK:
    PU 8450
    RVK:
    PU 5450
    RVK:
    PN 980
    RVK:
    PN 997
    RVK:
    PN 991
    RVK:
    PS 3878
    RVK:
    PS 2420
    Keywords: 1985-2006 ; Wettbewerbsrecht ; Rechtsreform ; Fusionskontrolle ; Regulierung ; Corporate Governance ; China ; USA ; EU-Staaten ; Competition ; Competition ; Competition ; Electronic books ; Aufsatzsammlung ; China ; Kartellverbot ; Wettbewerbspolitik ; Wettbewerbsregeln ; USA ; Europäische Union
    Abstract: This unique book considers competition policy and regulation in light of the recent introduction of the anti-monopoly law in China. It addresses the relevance of competition policy for China from a broad theoretical and practical perspective, bringing together lawyers and economists from China, Europe and the US to provide an integrated law and economics approach
    Abstract: pt. 1. General issues -- pt. 2. Competition law and administrative monopolies -- pt 3. Industrial and professional regulation -- pt. 4. Merger control -- pt. 5. Substantive competition law : cartels, abuse of dominance and predation -- pt. 6. Conclusions : future look
    Note: Includes bibliographical references and index
    DOI: 10.4337/9780857930811
    URL: Volltext
    URL: Deutschlandweit zugänglich
    URL: Deutschlandweit zugänglich
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  • 50
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264117655-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 51
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264117709-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 52
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264114661-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 53
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264115026-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 54
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Kingdom 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264118164-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 55
    Online Resource
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264117860-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 56
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264117884-en
    URL: Volltext
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  • 57
    Online Resource
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264114708-en
    URL: Volltext
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  • 58
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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
    DOI: 10.1787/9789264117983-en
    URL: Volltext
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  • 59
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turks and Caicos Islands 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264118119-en
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    Sustainable Management of Water Resources in Agriculture (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264083578
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Studies on Water
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Gestion durable des ressources en eau dans le secteur agricole
    Parallel Title: Erscheint auch als Sustainable management of water resources in agriculture
    DDC: 338.18
    RVK:
    ZB 61000
    RVK:
    ZD 64000
    Keywords: Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Water-supply, Agricultural ; Management ; Sustainable agriculture ; Water-supply ; Environmental aspects ; Water-supply ; Economic aspects ; Agricultural resources ; Management ; Landwirtschaft ; Gewässerschutz ; Wasserreserve ; Nachhaltigkeit
    Abstract: Agriculture is the major user of water in most countries. It also faces the enormous challenge of producing almost 50% more food by 2030 and doubling production by 2050. This will likely need to be achieved with less water, mainly because of growing pressures from urbanisation, industrialisation and climate change. In this context, it will be important in future for farmers to receive the right signals to increase water use efficiency and improve agricultural water management, while preserving aquatic ecosystems. This report calls on policy makers to recognise the complexity and diversity of water resource management in agriculture and the wide range of issues at stake. And it gives them the tools to do so, offering a wealth of information on recent trends and the outlook for water resource use in agriculture, including the impacts of climate change. It examines the policy experiences of OECD countries in managing their water resources for agriculture, with focus on: the extent to which countries subsidise the supply of water to farmers; flood and drought risk policies; and institutional organisation and governance as it relates to water and the agricultural sector. The report offers concrete recommendations on what countries should be doing and why.
    DOI: 10.1787/9789264083578-en
    URL: Volltext
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    URL: Volltext
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  • 61
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    Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9264088008 , 9789264088009
    Language: English
    Pages: Online-Ressource (219 p)
    Edition: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Parallel Title: Print version Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions
    DDC: 352.44
    RVK:
    PP 8070
    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
    DOI: 10.1787/9789264088016-en
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  • 62
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bermuda 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    Language: English
    Edition: 2010
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8665
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    DOI: 10.1787/9789264095458-en
    URL: Volltext
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  • 63
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264095472-en
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    URL: lizenzpflichtig
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  • 64
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264095625-en
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  • 65
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    Tax Expenditures in OECD Countries (2010)
    Paris : OECD Publishing
    Details
    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:
    PP 8105
    RVK:
    QL 400
    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
    DOI: 10.1787/9789264076907-en
    URL: Volltext
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  • 66
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264095588-en
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    URL: lizenzpflichtig
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  • 67
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264095564-en
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  • 68
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    Better Regulation in Europe: Germany 2010 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264085886
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa; Deutschland 2010
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa: Deutschland 2010
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    QG 215
    RVK:
    QR 300
    RVK:
    PL 387
    RVK:
    PI 3090
    Keywords: Regulierung ; Deutschland ; Governance ; Germany ; Deutschland ; Regulierung
    Abstract: This report maps and analyses the core issues which together make up effective regulatory management for Germany, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include: strategy and policies for improving regulatory management; institutional capacities for effective regulation and the broader policy making context; transparency and processes for effective public consultation and communication; processes for the development of new regulations, including impact assessment and for the management of the regulatory stock, including administrative burdens; compliance rates, enforcement policy and appeal processes; and the multilevel dimension: interface between different levels of government and interface between national processes and those of the EU. This book is part of a project examining better regulation, being carried out in partnership with the European Commission.
    DOI: 10.1787/9789264085886-en
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  • 69
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    Economics of public international law (2010)
    Cheltenham, UK : Edward Elgar Publishing Limited
    Details
    ISBN: 9781785362194
    Language: English
    Pages: 1 Online-Ressource (xiv, 634 p) , cm
    Series Statement: Edward Elgar E-Book Archive
    Series Statement: Economic approaches to law
    Parallel Title: Erscheint auch als Economics of public international law
    DDC: 341
    RVK:
    PR 2180
    Keywords: Völkerrecht ; Normbefolgung ; Vertragsrecht ; Institutionelle Infrastruktur ; Internationale Sicherheit ; Welt ; International law Economic aspects ; Electronic books
    Abstract: Recommended readings (Machine generated): Jack L. Goldsmith and Eric A. Posner (1999), 'A Theory of Customary International Law', University of Chicago Law Review, 66 (4), Autumn, 1113-77 -- Andrew T. Guzman (2002), 'A Compliance-Based Theory of International Law', California Law Review, 90 (6), December, 1823-87 -- Oona A. Hathaway (2002), 'Do Human Rights Treaties Make a Difference?', Yale Law Journal, 111 (8), June, 1935-2042 -- Francesco Parisi and Catherine Ševčenko (2003), 'Treaty Reservations and the Economics of Article 21(1) of the Vienna Convention', Berkeley Journal of International Law, 21, 1-26 -- Zachary Elkins, Andrew T. Guzman and Beth A. Simmons (2006), 'Competing for Capital: The Diffusion of Bilateral Investment Treaties, 1960-2000', International Organization, 60, Fall, 811-46 -- Kenneth W. Abbott, Robert O. Keohane, Andrew Moravcsik, Anne-Marie Slaughter and Duncan Snidal (2000), 'The Concept of Legalization', International Organization, 54 (3), Summer, 401-19 -- Andrew T. Guzman (2002), 'The Cost of Credibility: Explaining Resistance to Interstate Dispute Resolution Mechanisms', Journal of Legal Studies, XXXI (2), Part 1, June, 303-26 -- Eric A. Posner and John C. Yoo (2005), 'Judicial Independence in International Tribunals', California Law Review, 93 (1), January, 1-74 -- Giovanni Maggi and Massimo Morelli (2006), 'Self-Enforcing Voting in International Organizations', American Economic Review, 96 (4), September, 1137-58 -- Alan O. Sykes (2005), 'Public versus Private Enforcement of International Economic Law: Standing and Remedy', Journal of Legal Studies, 34 (2), June, 631-66 -- Eric A. Posner and Alan O. Sykes (2007), 'An Economic Analysis of State and Individual Responsibility Under International Law', American Law and Economics Review, 9 (1), 72-134 -- Jonathan Eaton and Maxim Engers (1992), 'Sanctions', Journal of Political Economy, 100 (5), October, 899-928 -- Todd Sandler and Keith Hartley (2001), 'Economics of Alliances: The Lessons for Collective Action', Journal of Economic Literature, XXXIX (3), September, 869-96 -- Eric A. Posner and Alan O. Sykes (2005), 'Optimal War and Jus ad Bellum ', Georgetown Law Journal, 93, 993-1022
    Note: The recommended readings are available in the print version, or may be available via the link to your library's holdings , Includes bibliographical references
    DOI: 10.4337/9781785362194
    URL: Deutschlandweit zugänglich
    URL: Deutschlandweit zugänglich
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  • 70
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bermuda 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095458
    Language: English
    Pages: Online-Ressource (74 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8665
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Taxation ; Bermuda ; OECD ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095458-en
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  • 71
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    Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088016
    Language: English
    Pages: Online-Ressource (224 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Mise en œuvre des standards de transparence fiscale ; Manuel pour les évaluateurs et les juridictions
    Parallel Title: Erscheint auch als Implementing the tax transparency standards
    RVK:
    PP 8070
    Keywords: Taxation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264088016-en
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  • 72
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    Food security in Africa : market and trade policy for staple foods in Eastern and southern Africa (2010)
    Cheltenham : Edward Elgar Pub
    Details
    ISBN: 9781849806367
    Language: English
    Pages: 1 Online-Ressource (xi, 423 p) , ill
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als Food security in Africa
    DDC: 338.19676
    RVK:
    ZB 85070
    RVK:
    ZE 47070
    Keywords: Ernährungssicherung ; Afrika ; Ostafrika ; Südliches Afrika ; Food security ; Food security ; Food supply ; Food supply ; Electronic books ; Aufsatzsammlung ; Afrika ; Ernährungssicherung ; Ernährungspolitik
    Abstract: Drawing on insights from theoretical applications, empirically based approaches and case study experience, this book contributes to the improved design and use of trade and related policy interventions in staple food markets
    Abstract: 1. Introduction / Jamie Morrison and Alexander Sarris -- 2. Trade, agriculture and optimal commercial policy in Eastern and Southern Africa / Edward F. Buffie -- 3. Smallholder market participation : concepts and evidence from Eastern and Southern Africa / Christopher B. Barrett -- 4. Governance and surplus distribution in commodity value chains in Africa / Johan F.M. Swinnen, Anneleen Vandeplas and Miet Maertens -- 5. Liberalizing trade under structural constraints in developing countries : a general equilibrium analysis of Tanzania / Piero Conforti and Alexander Sarris -- 6. Grain marketing policy at the crossroads : challenges for Eastern and Southern Africa / T.S. Jayne, Antony Chapoto and Jones Govereh -- 7. Unofficial cross-border trade in Eastern Africa / Peter D. Little -- 8. Regional trade and food security : recent evidence from Zambia / Paul A. Dorosh, Simon Dradri and Steven Haggblade -- 9. Maize trade and marketing policy interventions in Kenya / Joshua Ariga and T.S. Jayne -- 10. Assessment of maize trade and market policy interventions in Malawi / Ephraim W. Chirwa -- 11. Alternative staple food trade and market policy interventions : country-level assessment of South Africa / Lulama Ndibongo Traub and Ferdinand Meyer -- 12. Maize trade and marketing policy interventions in Tanzania / Andrew E. Temu, Appolinary Manyama and Anna A. Temu -- 13. Assessment of alternative maize trade and market policy interventions in Zambia / Jones Govereh, Antony Chapoto and T.S. Jayne -- 14. Trade and market policy interventions : a synthesis of insights from research on Eastern and Southern African grain markets / Jamie Morrison and Alexander Sarris
    Note: Includes bibliographical references and index
    DOI: 10.4337/9781849806367
    URL: Volltext  (Deutschlandweit zugänglich)
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    Carbon sinks and climate change : forests in the fight against global warming (2009)
    Cheltenham, Glos : Edward Elgar
    Details
    ISBN: 9781849802109
    Language: English
    Pages: 1 Online-Ressource (xiii, 236 p) , ill
    Series Statement: Advances in ecological economics
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als Hunt, Colin A. G. Carbon sinks and climate change
    RVK:
    ZC 72260
    Keywords: Wald ; CO2-Speicherung ; Treibhausgas-Emissionen ; Klimaschutz ; Klimawandel ; Internationale Umweltpolitik ; Welt ; Forestry projects Environmental aspects ; Global warming ; Carbon sequestration ; Electronic books ; Wald ; Klimaänderung ; Kohlenstoff ; Kohlenstoffkreislauf ; Umweltzertifikathandel ; Rahmenübereinkommen der Vereinten Nationen über Klimaänderungen Kyoto-Protokoll 1997 Dezember 11
    Abstract: "Reforestation and avoiding deforestation are methods of harnessing nature to tackle global warming - the greatest challenge facing humankind. In this book, Colin Hunt deals comprehensively with the present and future role of forests in climate change policy and practice. The author provides signposts for the way ahead in climate change policy and offers practical examples of forestry's role in climate change mitigation in both developed and tropical developing countries. Chapters on measuring carbon in plantations, their biodiversity benefits and potential for biofuel production complement the analysis. He also discusses the potential for forestry in climate change policy in the United States and other countries where policies to limit greenhouse gas emissions have been foreshadowed. The author employs scientific and socio-economic analysis and lays bare the complexity of forestry markets. A review of the workings of carbon markets, based both on the Kyoto Protocol and voluntary participation, provides a foundation from which to explore forestry's role. Emphasis is placed on acknowledging how forests' idiosyncrasies affect the design of markets for sequestered carbon. The realization of forestry's potential in developed countries depends on the depth of cuts in greenhouse gas emissions, together with in-country rules on forestry. An increase in funding for carbon retention in tropical forests is an immediate imperative, but complexities dictate that the sources of finance will likely be dedicated funds rather than carbon markets."--Back cover
    Description / Table of Contents: The making of markets for carbon and the potential of forestry offsets -- Forestry in the Kyoto Protocol -- Forestry in voluntary carbon markets -- Biodiversity benefits of reforestation and avoiding deforestation -- Measuring the carbon in forest sinks -- Forests as a source of biofuels -- Forestry in the climate change policies of selected developed countries -- Policies for reducing emissions from deforestation and forest degradation (REDD).
    Note: Includes bibliographical references and index
    DOI: 10.4337/9781849802109
    URL: Volltext  (Deutschlandweit zugänglich)
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    Electricity reform in Europe : towards a single energy market (2009)
    Cheltenham, U.K : Edward Elgar
    Details
    ISBN: 9781848446052
    Language: English
    Pages: 1 Online-Ressource (xxx, 352 p) , ill
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als Electricity reform in Europe
    DDC: 333.7'9'094
    RVK:
    QR 600
    RVK:
    ZP 2900
    RVK:
    PS 3600
    RVK:
    QR 530
    Keywords: 1998-2005 ; Europäische Integration ; Elektrizitätswirtschaft ; Energiemarkt ; EU-Politik ; Politische Reform ; EU-Staaten ; Energy policy ; Electric utilities ; Electric industries Prices ; Law and legislation ; Electronic books ; European Union countries Economic policy ; Aufsatzsammlung ; Europa ; Elektrizitätsmarkt ; Reform
    Abstract: The realisation of a European internal market for energy is still a work in progress. Written by leading European scholars and discussed with major energy stakeholders, this book presents a thorough analysis of the motives and methods needed to achieve a single European energy market
    Abstract: pt. I. Proposals for achieving the European Union electricity market by 2009 -- pt. II. Assessment of core issues in the making of the European Union electricity market -- pt. III. In-depth studies of three challenges for the European Union electricity market (measuring market power, convergence of wholesale prices and energy policy)
    Note: Includes bibliographical references and index
    DOI: 10.4337/9781848446052
    URL: Volltext  (Deutschlandweit zugänglich)
    URL: Deutschlandweit zugänglich
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  • 75
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    Agricultural Policies in Emerging Economies 2009 : Monitoring and Evaluation (2009)
    Paris : OECD Publishing
    Details
    Language: English
    Edition: 2009
    RVK:
    ZB 61000
    Keywords: Agriculture and state ; Produce trade Government policy ; Schwellenländer ; Landwirtschaftsentwicklung ; Agrarpolitik
    URL: Volltext
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  • 76
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    Agricultural Policies in Emerging Economies 2009 : Monitoring and Evaluation (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264059283
    Language: English
    Pages: Online-Ressource
    Edition: 2009
    RVK:
    ZB 61000
    DOI: 10.1787/agr_emerging-2009-en
    URL: Volltext
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  • 77
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    Taxation of SMEs : Key Issues and Policy Considerations (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264024748
    Language: English
    Pages: Online-Ressource (147 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.18
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation of SMEs
    RVK:
    QL 641
    RVK:
    PP 8080
    Keywords: KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Steuerrecht ; Klein- und Mittelbetrieb ; OECD
    Abstract: This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.
    DOI: 10.1787/9789264024748-en
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    Managing Risk in Agriculture : A Holistic Approach (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264075313
    Language: English
    Pages: Online-Ressource (170 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Gestion des risques dans l'agriculture ; Une approche holistique
    Parallel Title: Druckausg. Managing risk in agriculture
    RVK:
    ZB 91200
    Keywords: Agriculture Economic aspects ; Agriculture and Food ; OECD ; Landwirtschaft ; Risikomanagement ; Strategisches Management ; Agrarpolitik ; Konzeption
    Abstract: The sources of risk in agriculture are numerous and diverse, ranging from events related to climate and weather conditions to animal diseases; from changes in agriculture commodities prices to changes in fertilizer and other input prices; and from financial uncertainties to policy and regulatory risks. Agricultural risks are not independent, but rather are linked both to each other and as part of a system that includes all available instruments, strategies and policies designed to manage risk. A holistic approach is thus necessary. This book examines the current magnitude and characteristics of risk-related policies in agriculture and what is known about the quantitative size of agricultural risks. It looks at the on-farm, off-farm, and market instruments available to manage risk, and it explains how the holistic approach helps clarify the role of governments.
    Note: Franz. Ausg. u. d. T.: Gestion des risques dans l'agriculture : une approache holistique
    DOI: 10.1787/9789264075313-en
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    Research companion to corruption in organizations (2009)
    Cheltenham : Edward Elgar
    Details
    ISBN: 9781849801928
    Language: English
    Pages: 1 Online-Ressource (ix, 310 p) , ill
    Series Statement: New horizons in management
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als Research companion to corruption in organizations
    DDC: 364.168072
    RVK:
    PH 4320
    RVK:
    QL 415
    Keywords: Unternehmen ; Korruption ; Corruption Research ; Business enterprises Corrupt practices ; Research ; Electronic books ; Corruption ; Research ; Business enterprises ; Corrupt practices ; Research ; Korruption ; Organisation ; Wissenschaft ; Unternehmen ; Korruption ; Bekämpfung ; Unternehmensethik
    Abstract: Corruption in organizations is creating an increasing number of victims and causing huge costs. This timely book brings together international researchers who address the causes and consequences of corruption in organizations and the action needed to reduce levels of corruption worldwide
    Abstract: pt. 1. Causes of corruption -- pt. 2. Consequences of corruption -- pt. 3. Individual and organizational choices
    Note: Includes bibliographical references and index
    DOI: 10.4337/9781849801928
    URL: Volltext
    URL: Deutschlandweit zugänglich
    URL: Deutschlandweit zugänglich
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  • 80
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    The global challenge of intellectual property rights (2008)
    Cheltenham : Edward Elgar
    Details
    ISBN: 9781848444881
    Language: English
    Pages: 1 Online-Ressource (xix, 293 p) , ill
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Bird, Robert C. The global challenge of intellectual property rights
    DDC: 346.048
    RVK:
    PU 1547
    Keywords: World Trade Organization ; 1990-2005 ; Globalisierung ; Technischer Fortschritt ; Innovationswettbewerb ; Immaterialgüterrechte ; Internationales Patentrecht ; TRIPS ; Welt ; Technological innovations ; Law and globalization ; Intellectual property (International law) ; Intellectual property ; Competition, International ; Electronic books ; Internationales Urheberrecht
    Abstract: The importance of intellectual property rights is now well established as a vital component in the success of firms and of nations. The diverse contributors to this volume, drawn from the fields of law, business and economics, clarify and analyze the problems and promise of IP policy from a global perspective. They discuss both developed and emerging nations and advance the understanding of this increasingly important topic
    Abstract: pt. 1. Introduction -- pt. 2. Developed nations in a global market -- pt. 3. India and China -- pt. 4. Value capture and retention strategies -- pt. 5. Perspectives of emerging nations
    Note: Includes bibliographical references and index
    DOI: 10.4337/9781848444881
    URL: Volltext
    URL: Deutschlandweit zugänglich
    URL: Deutschlandweit zugänglich
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  • 81
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    Property rights, consumption and the market process (2008)
    Cheltenham : Edward Elgar
    Details
    ISBN: 9781848444874
    Language: English
    Pages: 1 Online-Ressource (xi, 175 p)
    Series Statement: New horizons in institutional and evolutionary economics
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Andersson, David E., 1966 - Property rights, consumption and the market process
    DDC: 333.3
    RVK:
    PU 1547
    Keywords: Sachenrecht ; Marktmechanismus ; Evolutionsökonomik ; Konsumtheorie ; Consumption (Economics) ; Right of property Economic aspects ; Capitalism ; Entrepreneurship ; Electronic books ; Eigentum ; Marktmechanismus ; Evolutorische Wirtschaft ; Konsumtheorie
    Abstract: Property Rights, Consumption and the Market Process extends property rights theory in new and exciting directions by combining complementary insights from Austrian, institutional and evolutionary economics. Mainstream economics tends to analyse property rights within a static equilibrium framework. In this book David Andersson reformulates property rights theory as an evolutionary theory of the market process
    Abstract: 1. Attributes, entrepreneurship and institutions -- 2. Attributes and the theory of economic property rights -- 3. Property rights, institutions and co-ordination costs -- 4. Production attributes and the capital structure -- 5. Entrepreneurship, attributes and judgement -- 6. Individual choice and consumption attributes -- 7. Institutions and the demand for consumption attributes
    Note: Includes bibliographical references (p. 160-170) and index
    DOI: 10.4337/9781848444874
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 82
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    Fiscal federalism and political decentralization : lessons from Spain, Germany, and Canada (2008)
    Cheltenham : Edward Elgar
    Details
    ISBN: 9781848442719
    Language: English
    Pages: 1 Online-Ressource (xix, 257 p) , ill
    Series Statement: Studies in fiscal federalism and state-local finance
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Fiscal federalism and political decentralization
    DDC: 336
    RVK:
    QL 200
    RVK:
    QC 200
    RVK:
    PP 8204
    Keywords: 2000-2006 ; Öffentliche Finanzen ; Öffentliche Einnahmen ; Öffentliche Ausgaben ; Finanzbeziehungen ; Dezentralisierung ; Deutschland ; Kanada ; Spanien ; OECD-Staaten ; Intergovernmental fiscal relations ; Intergovernmental fiscal relations ; Decentralization in government ; Intergovernmental fiscal relations ; Decentralization in government ; Decentralization in government ; Intergovernmental fiscal relations ; Electronic books ; Aufsatzsammlung ; Spanien ; Fiskalföderalismus ; Dezentralisation ; Deutschland ; Fiskalföderalismus ; Dezentralisation ; Kanada ; Fiskalföderalismus ; Dezentralisation
    Abstract: This book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. Three key issues required for a well designed financing system are analyzed in depth, namely: tax assignment, equalization grants - i.e. redistribution of money from the wealthy regions or the national government to poorer regions, and the role of local governments in the administration of taxes
    Abstract: pt. 1. Tax assignment -- pt. 2. Fiscal equalization -- pt. 3. Tax administration
    Note: Includes bibliographical references and index
    DOI: 10.4337/9781848442719
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 83
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    Specialised Anti-Corruption Institutions : Review of Models (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264039803
    Language: English
    Pages: Online-Ressource (142 p)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Specialised Anti-Corruption Institutions; Review of Models (Russian version)
    Parallel Title: Parallelausg. Specialised Anti-Corruption Institutions; Review of Models (Ukrainian version)
    Parallel Title: Erscheint auch als Specialised anti-corruption institutions
    DDC: 364.1323
    RVK:
    PH 8440
    Keywords: Korruption ; Osteuropa ; Zentralasien ; Governance ; Osteuropa ; Zentralasien ; Korruption
    Abstract: International anti-corruption treaties, including the UN Convention against Corruption, require member states to establish two types of anti-corruption institutions – one to prevent corruption and the other to combat corruption through law enforcement. The treaties also establish standards for such anti-corruption institutions – they should be independent, specialised and have sufficient resources to meet their challenging tasks. This book analyses the main functions of prevention and combating corruption and discusses practical ways to ensure the independence, specialisation and resources of anti-corruption bodies. The book further studies the different forms of specialisation which exist in different countries and describes 14 anti-corruption agencies from around the world, including preventive, law-enforcement and combined or multipurpose agencies. Analysis of key factors which can lead anti-corruption bodies to success or failure, together with a rich body of country specific information, practical facts and contact details will make this book a useful tool for those policy-makers who seek to strengthen anti-corruption institutions in their countries.
    DOI: 10.1787/9789264039803-en
    URL: Volltext
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  • 84
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    Corruption : A Glossary of International Standards in Criminal Law (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264027411
    Language: English
    Pages: Online-Ressource (94 p.) , ill.
    Parallel Title: Parallelausg. Corruption ; Glossaire des normes pénales internationales
    RVK:
    PH 8440
    Keywords: Governance
    Abstract: This Glossary explains the key elements required to classify corruption as a criminal act, according to three major international conventions: (1) the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions; (2) the Council of Europe’s Criminal Law Convention on Corruption; and (3) the United Nation’s Convention against Corruption. The Glossary examines and elaborates on the requirements of the conventions and explains how they can be effectively introduced into the national legislation. The Glossary is also a practical tool for monitoring country compliance with the international anti-corruption conventions, as well as raising awareness of these conventions.
    DOI: 10.1787/9789264027411-en
    URL: Volltext
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  • 85
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    Recent trends in the economics of copyright (2008)
    Cheltenham, UK : Edward Elgar Pub
    Details
    ISBN: 9781785366840
    Language: English
    Pages: 1 Online-Ressource (xii, 312 p) , cm
    Series Statement: The international library of critical writings in economics 224
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als Recent trends in the economics of copyright
    DDC: 346.0482
    RVK:
    PU 1547
    Keywords: Immaterialgüterrechte ; Urheberrecht ; Open Source ; Welt ; Copyright Economic aspects ; Copyright Economic aspects ; Electronic books
    Abstract: It is widely recognised that many copyright issues are also economic issues. As a result the level of interest in the economics of copyright continues to grow. This carefully edited book presents a selection of the most important recent contributions to a wide range of economic topics on copyright. These include the copyright term, infringement issues, administration of copyright, incentives to artists and open source. There is relevance here for a wide readership, from teachers and students of economics, law, cultural and media studies to practitioners and policymakers
    Abstract: Recommended readings (Machine generated): George A. Akerlof, Kenneth J. Arrow, Timothy F. Bresnahan, James M. Buchanan, Ronald H. Coase, Linda R. Cohen, Milton Friedman, Jerry R. Green, Robert W. Hahn, Thomas W. Hazlett, C. Scott Hemphill, Robert E. Litan, Roger G. Noll, Richard Schmalensee, Steven Shavell, Hal R. Varian, and Richard J. Zeckhauser (2002), 'Brief as Amici Curiae in Support of Petitioners', Eric Eldred et al v. John D. Ashcroft, Attorney General, the Supreme Court of the United States of America, No. 01-618, title page, i-iii, 1-15, appendices 6 -- Stan J. Liebowitz and Stephen Margolis (2005), 'Seventeen Famous Economists Weigh in on Copyright: The Role of Theory, Empirics and Network Effects', Harvard Journal of Law and Technology, 18 (2), Spring, 435-57 -- William M. Landes and Richard A. Posner (2003), 'Indefinitely Renewable Copyright', University of Chicago Law Review, 70 (2), Spring, 471-518 -- Justin P. Johnson and Michael Waldman (2005), 'The Limits of Indirect Appropriability in Markets for Copiable Goods', Review of Economic Research on Copyright Issues, 2 (1), June, 19-37 -- Martin Peitz and Patrick Waelbroeck (2006), 'Piracy of Digital Products: A Critical Review of the Theoretical Literature', Information Economics and Policy, 18, 449-76 -- Ivan P. L. Png (2006), 'Copyright: A Plea for Empirical Research', Review of Economic Research on Copyright Issues, 3 (2), 3-13 -- Michele Boldrin and David Levine (2002), 'The Case Against Intellectual Property', American Economic Review, Papers and Proceedings, 92 (2), 209-12 -- William J. Baumol (2004), 'The Socially Desirable Size of Copyright Fees', Review of Economic Research on Copyright Issues, 1 (1), 83-92 -- Arthur Snow and Richard Watt (2005), 'Risk Sharing and the Distribution of Copyright Collective Income', in Lisa N. Takeyama (ed), Wendy J. Gordon (ed) and Ruth Towse (ed) (eds), Developments in the Economics of Copyright, Chapter 2, Cheltenham, UK and Northampton, MA, USA: Edward Elgar, 23-36 -- Fabrice Rochelandet (2003), 'Are Copyright Collecting Societies Efficient Organisations? An Evaluation of Collective Administration of Copyright in Europe', in Wendy J. Gordon (ed) and Richard Watt (ed) (eds), The Economics of Copyright, Chapter 10, Cheltenham, UK and Northampton, MA, USA: Edward Elgar, 176-97 -- Amit Gayer and Oz Shy (2006), 'Publishers, Artists and Copyright Enforcement', Information Economics and Policy, 18, 374-84 -- Ruth Towse (2006) 'Copyright and Artists: A View From Cultural Economics', Journal of Economic Surveys, 20 (4), 567-85 -- Josh Lerner and Jean Tirole (2005), 'The Economics of Technology Sharing: Open Source and Beyond', Journal of Economic Perspectives, 19 (2), Spring, 99-120 -- Justin Pappas Johnson (2002), 'Open Source Software: Private Provision of a Public Good', Journal of Economics and Management Strategy, 11 (4), Winter, 637-62
    Note: Includes bibliographical references , The recommended readings are available in the print version, or may be available via the link to your library's holdings
    DOI: 10.4337/9781785366840
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 86
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    International Investment Law: Understanding Concepts and Tracking Innovations : A Companion Volume to International Investment Perspectives (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264042032
    Language: English
    Pages: Online-Ressource (308 p.) , ill.
    Parallel Title: Druckausg. International investment law
    Parallel Title: Erscheint auch als Understanding concepts and tracking innovations
    RVK:
    PR 2353
    Keywords: Internationales Investitionsrecht ; Finance and Investment ; Auslandsinvestition ; Internationales Wirtschaftsrecht
    Abstract: International investment agreements set ground rules for how host governments treat foreign investors. This companion volume to International Investment Perspectives provides an unparalleled source of information on four key issues: the definition of investor and investment; the interpretation of umbrella clauses in investment agreements; coverage of environmental, labour and anti-corruption issues; and the interaction between investment and services chapters in selected regional trade agreements.
    DOI: 10.1787/9789264042032-en
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  • 87
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    Agricultural Support, Farm Land Values and Sectoral Adjustment : The Implications for Policy Reform (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264031739
    Language: English
    Pages: Online-Ressource (118 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Soutien à l'agriculture, valeur des actifs fonciers et ajustement sectoriel ; Conséquences pour la réforme
    Parallel Title: Parallelausg. Soutien à l'agriculture, valeur des actifs fonciers et ajustement sectoriel : Conséquences pour la réforme
    Parallel Title: Erscheint auch als Huang, Hsin Agricultural support, farm land values and sectoral adjustement
    RVK:
    PN 981.754
    RVK:
    QS 000
    Keywords: Agrarsubvention ; Agrarboden ; Bodenpreis ; OECD-Staaten ; Agricultural subsidies ; Agriculture Economic aspects ; Land tenure Government policy ; Land use Planning ; Agriculture and Food ; Landwirtschaft ; Subvention ; Wirkung ; Vermögensentwicklung ; Strukturanpassung
    Abstract: Governments intervene in the agricultural sector through policies that both support and shape agricultural production. This leads to two important outcomes. First, agriculture specific programmes intended to increase the welfare of farmers can become capitalised into asset values. Second, many policies, in particular regulatory ones, reduce asset mobility, resulting in reduced economic efficiency due a sub-optimal allocation of resources. This study focuses on the capitalisation of government support into land rents and prices. It assesses the consequences of inflated asset values, and suggests lessons for future policy making.
    DOI: 10.1787/9789264031739-en
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  • 88
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    Taxes and the economy : a survey on the impact of taxes on growth, employment, investment, consumption and the environment (2008)
    Cheltenham, UK : Edward Elgar Publishing
    Details
    ISBN: 9781035305438
    Language: English
    Pages: 1 Online-Ressource (viii, 504 pages) , illustrations
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als Vermeend, Willem Taxes and the economy
    DDC: 330.9
    RVK:
    QL 410
    RVK:
    QL 400
    RVK:
    PP 8090
    Keywords: Steuerwirkung ; Steuer ; Wirkungsanalyse ; Steuertheorie ; OECD-Staaten ; Taxation ; OECD countries Economic policy ; Steuer ; Wirtschaftspolitik ; Wirtschaftswachstum
    Abstract: This book discusses the impact of taxation on economic growth, employment, investment, consumption and the environment. The public finance literature commonly distinguishes between three major functions of taxation: the traditional function of raising revenue to finance government expenditure; the distributional function as an instrument to alter the distribution of income and wealth amongst households; and the regulatory function that uses taxation at the benefit of stabilization and other economic policies. Especially after the Second World War, OECD countries have increasingly used taxation to achieve a variety of economic and social objectives. Today many governments use the tax system to stimulate economic growth and employment. Fiscal measures also play a role in creating a favourable climate for business investment and to promote a long-term sustainable environmental policy. Currently, in the debate on global warming, the use of tax instruments to tackle climate change is on the top of the international agenda. The authors aim to provide the reader with the necessary empirical information, while at the same time presenting an overview of the latest theory and best practices. In doing so, many relevant policy issues are touched upon. Based on theoretical and empirical studies and practical experiences in OECD countries, the book establishes guidelines for effective tax policy. The book offers tools for tax design in a globalising economy and the world of the internet with increasing tax competition and a growing battle for companies and brains between countries. The book also presents a 'carrot and stick' model to promote clean technologies, reduce pollution and combat climate change. The message from the authors is straightforward: broad, low, simple, and a shift from income to consumption taxation. These principles are illustrated in a concept proposal for a so-called Second Life Tax system
    Description / Table of Contents: Contents: Preface -- Introduction -- Part I: Principles of taxation -- 1. Taxation and economic policy -- 2. The design of tax systems -- Part II: Key macroeconomic variables -- 3. Taxes, benefits and labour market performance -- 4. Capital markets, investment and taxation -- 5. Taxes on consumption -- Part III: Knowledge-based society and economic growth -- 6. Tax incentives for research and development -- 7. Taxes and human capital accumulation -- Part IV: Sustainable development -- 8. Tax competition -- 9. Greening tax systems -- Part V: Lessons for tax policy -- 10. Summary of findings and recommendations -- Appendices: A1. Economic growth -- A2. Keynesian economics -- A3. Microeconomic topics in commodity taxation -- A4. The oecd classification of taxes -- A5. Revenue statistics -- A6. Relevant web links -- References -- Index.
    Note: Includes bibliographical references (pages 452-478) and index
    URL: Deutschlandweit zugänglich
    URL: Deutschlandweit zugänglich
    URL: Inhaltsverzeichnis  (lizenzpflichtig)
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  • 89
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    Online Resource
    Corporate governance in banking : a global perspective (2007)
    Cheltenham : Edward Elgar Pub
    Details
    ISBN: 9781847208675
    Language: English
    Pages: 1 Online-Ressource (xii, 297 p) , ill
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Corporate governance in banking
    DDC: 332.1
    RVK:
    QK 300
    RVK:
    PU 1545
    Keywords: Bank ; Corporate Governance ; Bankenregulierung ; Banks and banking Government policy ; Corporate governance ; Banking law ; Kreditwesen ; Corporate Governance ; Internationaler Vergleich ; Aufsatzsammlung ; Electronic books ; Aufsatzsammlung ; Kreditwesen ; Corporate Governance ; Internationaler Vergleich
    Abstract: 1. Corporate governance, bank regulation and activity expansion in the United States -- 2. Corporate governance in banks : does the board structure matter? -- 3. Corporate governance and bank performance -- 4. Corporate governance at community banks : one size does not fit all -- 5. Bank mergers and insider trading -- 6. Conflicts of interest and corporate governance failures at universal banks during the stock market boom of the 1990s : the cases of Enron and WorldCom -- 7. Basel II : operational risk and corporate culture -- 8. A cross-country analysis of bank performance : the role of external governance -- 9. A survey of corporate governance in banking : characteristics of the top 100 world banks -- 10. Corporate governance : the case of Australian banks -- 11. Germany's three-pillar banking system from a corporate governance perspective -- 12. Cases of corporate (mis)governance in the Hungarian banking sector -- 13. Corporate governance in Korean banks.
    Abstract: Recent corporate scandals, together with the effects of globalization, have led to an increasing interest in corporate governance issues. Little attention has been paid, however, to international laws and recommendations dealing with corporate governance in banking from a global perspective. This impressive international set of expert contributors--academics, practitioners and regulators-remedies the lack of attention by examining the various issues and concerns of this important topic
    Note: Includes bibliographical references and index
    DOI: 10.4337/9781847208675
    URL: Deutschlandweit zugänglich
    URL: Deutschlandweit zugänglich
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  • 90
    Online Resource
    Online Resource
    Beyond food production : the role of agriculture in poverty reduction (2007)
    Cheltenham : Edward Elgar and the Food and Agriculture Organization of the United Nations
    Details
    ISBN: 9781781009796
    Language: English
    Pages: 1 Online-Ressource (viii, 232 p) , ill
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Beyond food production
    DDC: 339.4/6091724
    RVK:
    QS 200
    RVK:
    ZB 50003
    RVK:
    ZB 55000
    RVK:
    QS 800
    Keywords: Armut ; Landwirtschaft ; Entwicklungsländer ; Agriculture Economic aspects ; Agriculture and state ; Poverty ; Electronic books ; Aufsatzsammlung ; Entwicklungsländer ; Schwellenländer ; Armut ; Landwirtschaftsentwicklung ; Agrarproduktion
    Abstract: Synthesis and theoretical background -- Country case studies.
    Abstract: The importance of agricultural growth to poverty reduction is well known, but the specific channels through which the poor can take advantage of growth require further research. Beyond Food Production takes on this challenge, investigating four important channels: rural labor markets, farm incomes, food prices, and linkages to other economic sectors
    Note: Includes bibliographical references and index
    DOI: 10.4337/9781781009796
    URL: Deutschlandweit zugänglich
    URL: Deutschlandweit zugänglich
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  • 91
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    Online Resource
    Changements climatiques dans les Alpes européennes : Adapter le tourisme dhiver et la gestion des risques naturels (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264031708
    Language: French
    Pages: Online-Ressource (136 p)
    Edition: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Parallel Title: Parallelausg. Climate Change in the European Alps: Adapting Winter Tourism and Natural Hazards Management
    Parallel Title: Parallelausg. Klimawandel in den Alpen: Anpassung des Wintertourismus und des Naturgefahrenmanagements
    RVK:
    PP 8080
    RVK:
    QK 620
    Keywords: Hazard mitigation ; Climatic changes ; Tourism ; Alpen ; Klimaänderung ; Naturkatastrophe ; Management ; Wintertourismus
    Description / Table of Contents: ""Avant-propos""; ""Contributions""; ""Table des mati�res""; ""Liste des abréviations""; ""Résumé""; ""Les Alpes : localisation, économie et climat""; ""Effets des changements climatiques et adaptation dans le tourisme d hiver""; ""Adaptation aux changements climatiques et gestion des risques naturels""; ""Bibliographie""; ""Sites Internet""
    Note: Includes bibliographical references , Electronic reproduction; Available via World Wide Web
    DOI: 10.1787/9789264031715-fr
    URL: Volltext
    URL: Volltext
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  • 92
    Online Resource
    Online Resource
    Changements climatiques dans les Alpes européennes : Adapter le tourisme d'hiver et la gestion des risques naturels (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264031715
    Language: French
    Pages: Online-Ressource (136 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Climate Change in the European Alps; Adapting Winter Tourism and Natural Hazards Management
    Parallel Title: Parallelausg. Klimawandel in den Alpen; Anpassung des Wintertourismus und des Naturgefahrenmanagements
    RVK:
    QK 620
    RVK:
    PP 8080
    Keywords: Environment ; Austria ; France ; Germany ; Italy ; Switzerland
    Abstract: Ce rapport présente la première analyse internationale systématique des effets du changement climatique sur la fiabilité de l’enneigement dans les Alpes. Ces dernières années ont été parmi les plus chaudes des cinq siècles écoulés, et les projections des modèles climatiques annoncent des changements encore plus nets dans la région au cours des décennies à venir. Conjuguée au recul des glaciers et à la fonte du permafrost en altitude, la diminution de la quantité de neige, plus bas, aura un impact non négligeable sur les activités touristiques tributaires de la neige et sur la gestion des risques naturels. Au-delà des Alpes, les implications de cette évaluation peuvent être extrapolées à d’autres chaînes de montagnes susceptibles d’être confrontées à des problèmes climatiques et contextuels similaires, par exemple en Amérique du Nord, en Australie et en Nouvelle-Zélande.
    DOI: 10.1787/9789264031715-fr
    URL: Volltext
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  • 93
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    Online Resource
    Ageing and the Public Service : Human Resource Challenges (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264029712
    Language: English
    Pages: 1 Online-Ressource
    DDC: 305.26
    RVK:
    MF 7500
    RVK:
    PN 219
    Keywords: Gesellschaft ; Politik ; Older people Government policy ; Older people Services for ; Population aging Government policy ; Population aging Social aspects ; Retirement ; Bevölkerungsentwicklung ; Öffentlicher Sektor ; Alternde Bevölkerung ; Arbeitnehmer ; Verwaltung ; OECD countries Officials and employees ; Retirement ; Öffentlicher Sektor ; Arbeitnehmer ; Alternde Bevölkerung ; Verwaltung ; Bevölkerungsentwicklung
    DOI: 10.1787/9789264029712-en
    URL: Volltext
    URL: Volltext
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: Volltext
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    München BSB
    München UB
    Würzburg UB
    Regensburg UB
    KOBV
    BVB
    MPI Ethno. Forsch.
  • 94
    Online Resource
    Online Resource
    Structural Change in Fisheries : Dealing with the Human Dimension (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264037960
    Language: English
    Pages: Online-Ressource (219 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Structural change in fisheries
    DDC: 338.3727
    RVK:
    PR 2353
    Keywords: Fischwirtschaft ; Fischereipolitik ; OECD-Staaten ; Employment ; Agriculture and Food ; Social Issues/Migration/Health ; Konferenzschrift ; OECD ; Fischereipolitik ; Fischwirtschaft ; Fischerei ; Sozialer Wandel
    Abstract: Declining fish stocks and expanding fishing fleets have combined with growing competition from aquaculture to put increased pressure on the fishing sector to adjust the size and nature of its operations in many countries. In some fishing communities, almost sixty percent of jobs are linked to fishing and in many coastal areas there are few alternative employment opportunities for fishers. This conference proceedings analyses the social issues and policy challenges that arise from fisheries adjustment policies, and how OECD member countries are meeting those challenges.
    DOI: 10.1787/9789264037960-en
    URL: Volltext
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  • 95
    Online Resource
    Online Resource
    Asian Insolvency Systems: Closing the Implementation Gap (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264038332
    Language: English
    Pages: Online-Ressource (280 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Asian insolvency systems
    RVK:
    PU 8400
    Keywords: Insolvenz ; Asien ; Finance and Investment ; Governance ; Aufsatzsammlung ; Asien ; Insolvenzrecht
    Abstract: As Asian markets are now increasingly integrated in the world economy their domestic insolvency systems need to meet the expectations of international investors and lenders. Many Asian jurisdictions are responding by reforming insolvency laws, introducing new procedures and strengthening institutions, but others are much less active. This conference proceedings includes papers showing how far various Asian countries have come in building effective and predictable insolvency systems and shows to what extent their systems provide confidence to investors and lenders.
    DOI: 10.1787/9789264038332-en
    URL: Volltext
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  • 96
    Online Resource
    Online Resource
    Handbook on international corporate governance : country analyses (2006)
    Northampton, Mass : Edward Elgar
    Details
    ISBN: 9781847201744
    Language: English
    Pages: 1 Online-Ressource (xiii, 258 p)
    Series Statement: Elgar original reference
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Handbook on international corporate governance
    DDC: 338.6
    RVK:
    QP 341
    RVK:
    PU 1542
    Keywords: Corporate Governance ; Management ; Welt ; Corporate governance Cross-cultural studies ; Comparative management Cross-cultural studies ; Corporate Governance ; Multinationales Unternehmen ; Länderrating ; Electronic books ; Internationaler Vergleich ; Corporate Governance ; Corporate Governance ; Internationaler Vergleich
    Abstract: This major Handbook provides a comprehensive analysis of the development of corporate governance across a range of countries including Australia, Germany, India, Italy, Japan, Poland, Russia, South Africa, Spain, Turkey and the UK. Whilst the stage in the corporate governance life cycle may vary from country to country, there are certain core features which emerge such as the importance of transparency, disclosure, accountability of directors and protection of minority shareholders' rights
    Abstract: pt. 1. Corporate governance in Europe -- pt. 2. Corporate governance in central and eastern European countries -- pt. 3. Corporate governance in south east Asia -- pt. 4. Corporate governance in the USA and Australia -- pt. 5. Corporate governance : additional dimensions
    Note: Includes bibliographical references and index
    DOI: 10.4337/9781847201744
    URL: Volltext  (Deutschlandweit zugänglich)
    URL: Deutschlandweit zugänglich
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  • 97
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    Competition Law and Policy in Latin America : Peer Reviews of Argentina, Brazil, Chile, Mexico and Peru (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264015142
    Language: English
    Pages: Online-Ressource (404 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Derecho y política de la competencia en América Latina ; Exámenes inter-pares en Argentina, Brasil, Chile, México y Perú
    Parallel Title: Erscheint auch als Competition law and policy in Latin America
    DDC: 343/.73/072
    RVK:
    PU 5600
    Keywords: Wettbewerbsrecht ; Wettbewerbspolitik ; Lateinamerika ; Argentinien ; Brasilien ; Chile ; Mexiko ; Peru ; Governance ; Argentina ; Brazil ; Chile ; Mexico ; Peru ; Electronic books ; Lateinamerika ; Wettbewerbspolitik ; Wettbewerbsrecht
    Abstract: This book contains the results of peer reviews of the competition law and policies of Argentina, Brazil, Chile, Mexico, and Peru. Each review provides information on the history and economic context for competition law, an outline of the provisions of the current law and policies, a review of institutional issues, a review of competition policy in specific regulated sectors, a review of competition advocacy, and a set of conclusions and recommendations.
    DOI: 10.1787/9789264015142-en
    URL: Volltext
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  • 98
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    Integrating Human Rights into Development : Donor Approaches, Experiences and Challenges (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264022102
    Language: English
    Pages: Online-Ressource (169 p.)
    Series Statement: The Development Dimension
    Parallel Title: Erscheint auch als Integrating human rights into development
    RVK:
    QC 347
    RVK:
    QM 353
    RVK:
    PR 2353
    Keywords: Entwicklungsorganisation ; Entwicklungshilfe ; Bilateralität ; Menschenrecht ; Menschenrechtspolitik ; Schutz ; Governance ; Development ; Industriestaaten ; Entwicklungsländer ; Entwicklungshilfe ; Entwicklungspolitik ; Menschenrechtspolitik ; Entwicklungshilfe ; Menschenrecht
    Abstract: This book enhances understanding and consensus on why and how we need to work more strategically and coherently on the integration of human rights and development. It reviews the approaches of different donor agencies and their rationales for working on human rights, and identifies the current practice in this field. It illustrates how aid agencies are working on human rights issues at the programming level, and it draws together lessons that form the core of the current evidence around the added value of human rights for development. Lastly, it addresses both new opportunities and conceptual and practical challenges to human rights within the evolving development partnerships between donors and partner countries, as well as in relation to the Paris Declaration on Aid Effectiveness as a new reference point of the international aid system. By giving numerous examples of practical approaches, this publication shows that there are various ways for donor agencies to take human rights more systematically into account – in accordance with their respective mandates, modes of engagement and comparative advantage.
    DOI: 10.1787/9789264022102-en
    URL: Volltext
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  • 99
    Online Resource
    Online Resource
    Trade, agriculture and development : policies working together (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9264022015
    Language: English
    Pages: Online-Ressource
    Series Statement: The Development Dimension
    Series Statement: The development dimension
    Parallel Title: Druckausg. u.d.T. Trade, agriculture and development
    Parallel Title: Erscheint auch als Trade, agriculture and development
    DDC: 338.18
    RVK:
    PR 2353
    Keywords: Agraraußenhandel ; Außenwirtschaftspolitik ; Entwicklung ; Globalisierung ; Welt ; Konferenzschrift ; Entwicklungsländer ; OECD ; Entwicklungspolitik ; Welthandel ; Liberalisierung ; Agrarhandel
    DOI: 10.1787/9789264022010-en
    URL: Volltext
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  • 100
    Online Resource
    Online Resource
    Indemnification of Damage in the Event of a Nuclear Accident : Workshop Proceedings: Bratislava, Slovak Republic, 18-20 May 2005 (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264026261
    Language: English
    Pages: Online-Ressource (150 p.)
    Series Statement: Legal Affairs
    Parallel Title: Buchausg. u.d.T. Indemnification of damage in the event of a nuclear accident
    RVK:
    PN 845
    Keywords: Nukleare Sicherheit ; OECD-Staaten ; Nuclear Energy ; Slovak Republic ; Konferenzschrift ; Konferenzschrift 2005 ; Kerntechnischer Unfall ; Entschädigung
    Abstract: These workshop proceedings assess the third party liability and compensation mechanisms that would be implemented by participating countries in the event of a nuclear accident taking place within or near their borders. To do so, two fictitious accident scenarios were developed: one involving a fire in a nuclear installation located in the Slovak Republic and resulting in the release of significant amounts of radioactive materials off-site, and the other a fire on board a ship transporting enriched uranium hexafluoride along the Danube River. The first scenario was designed to involve the greatest possible number of countries, with the second being restricted to countries with a geographical proximity to the Danube. These proceedings contain the papers presented at the workshop, as well as reports on the discussion sessions held.
    DOI: 10.1787/9789264026261-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext  (Inhaltsverzeichnis)
    URL: Volltext
    URL: Inhaltsverzeichnis
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