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  • OECD  (17)
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  • 1
    Online Resource
    Online Resource
    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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    MPI Ethno. Forsch.
  • 2
    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
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    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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    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    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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  • 5
    Online Resource
    Online Resource
    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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    Online Resource
    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    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
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    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
    URL: lizenzpflichtig
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  • 8
    Online Resource
    Online Resource
    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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    MPI Ethno. Forsch.
  • 9
    Online Resource
    Online Resource
    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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  • 10
    Online Resource
    Online Resource
    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
    URL: Volltext
    URL: lizenzpflichtig
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  • 11
    Online Resource
    Online Resource
    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: 9264097104 , 9789264097094 , 9789264097100
    Language: English
    Pages: Online-Ressource (103 p)
    Edition: Online-Ausg. 2011 Electronic reproduction; Available via World Wide Web
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    RVK:
    PP 8040
    Keywords: Taxation International cooperation ; Taxation ; Taxation Law and legislation ; Dänemark ; Finanzverwaltung ; Steuersystem ; Internationale Kooperation
    Note: "January 2011 (reflecting the legal and regulatory framework as at August 2010) , Electronic reproduction; Available via World Wide Web
    DOI: 10.1787/9789264097094-en
    URL: Volltext
    URL: Volltext
    URL: Volltext
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  • 12
    Online Resource
    Online Resource
    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
    URL: Volltext
    URL: lizenzpflichtig
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  • 13
    Online Resource
    Online Resource
    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
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 14
    Online Resource
    Online Resource
    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
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
  • 15
    Online Resource
    Online Resource
    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
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 16
    Book
    Book
    20 Jahre "Wandel durch Austausch" : Festschrift für Prof. Dr. Dr. h. c. mult. Theodor Berchem ; DAAD-Präsident 1988 - 2007 (2007)
    Bonn : DAAD
    Details
    ISBN: 3871928623 , 9783871928628
    Language: English , Spanish , German
    Pages: 364 S. , zahlr. Ill., graph. Darst., Kt. , 25 cm
    Edition: [1. Aufl.]
    Former Title: Festschrift Theodor Berchem
    DDC: 370
    RVK:
    AL 40700
    RVK:
    AK 53900
    RVK:
    AL 40800
    RVK:
    GB 2905
    RVK:
    NU 5250
    RVK:
    NZ 90380
    RVK:
    RB 10069
    RVK:
    AL 11800
    RVK:
    AL 12110
    Keywords: Deutscher Akademischer Austauschdienst ; Deutscher Akademischer Austauschdienst ; Internationale Kooperation ; Bildung ; Hochschule ; Internationalisierung ; Kulturinstitut ; Auswärtige Kulturpolitik ; Ziel ; Grundsatzprogramm ; Einrichtung ; Organisation ; Schüleraustausch ; Studentenaustausch ; Hochschullehrer ; Germanistik ; Kulturaustausch ; Beitrag ; Deutschland ; Festschrift ; Bibliografie ; Aufsatzsammlung ; Berchem, Theodor 1935- ; Berchem, Theodor 1935- ; Deutscher Akademischer Austauschdienst ; Deutscher Akademischer Austauschdienst ; Geschichte 1988-2007 ; Berchem, Theodor 1935-
    Note: Beitr. teilw. dt., teilw. engl., teilw. span , Beitr. teilw. dt., teilw. engl., teilw. span.
    URL: Inhaltsverzeichnis
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    Book
    BSZ
    GBV
  • 17
    Online Resource
    Online Resource
    Environment and Regional Trade Agreements (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264006805
    Language: English
    Pages: Online-Ressource (230 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. L'environnement et les accords commerciaux régionaux
    Parallel Title: Erscheint auch als Environment and regional trade agreements
    DDC: 382/.91
    RVK:
    AR 28100
    RVK:
    QM 230
    Keywords: Regionale Wirtschaftsintegration ; Umweltabkommen ; Welt ; Commercial treaties ; International trade Environmental aspects ; Trade blocs ; Environment ; Trade ; Welthandel ; Liberalisierung ; Wirtschaftliche Integration ; Bilateraler Handel ; Handelsabkommen ; Umweltschutz ; Umweltpolitik ; Internationale Kooperation
    Abstract: Regional Trade Agreements (RTAs) have increased significantly in number over the past few years. The number of RTAs which include environmental provisions is also increasing. However, these provisions, and the experience related to their negotiation and implementation, have not been examined in depth yet. This study contributes to filling this gap. It provides an overview of approaches to environmental issues in RTAs and summarises country experiences in their negotiation and practical application. Regional and bilateral trade arrangements are surveyed, including customs unions and free trade agreements. The study is based on the analysis of RTA texts, and on literature examining their actual implementation, as well as on first-hand comments and input from experts from both OECD and non-OECD countries.
    DOI: 10.1787/9789264006805-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 18
    Online Resource
    Online Resource
    Environmental Management in Eastern Europe, Caucasus and Central Asia (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9264008985 , 9789264008991 , 9789264008984
    Language: English
    Pages: Online-Ressource (94 p)
    Edition: Online-Ausg. 2009 Electronic reproduction; Available via World Wide Web
    Parallel Title: Print version Environmental Management in Eastern Europe, Caucasus and Central Asia
    DDC: 363.7/00946
    RVK:
    RP 80915
    RVK:
    RQ 45915
    RVK:
    RQ 65915
    Keywords: Environmental policy ; Environmental management ; Environmental management ; Environmental policy ; Environmental management ; Environmental policy ; Osteuropa ; Zentralasien ; Umweltpolitik ; Integration ; Wirtschaftssektor ; Umweltbewusstsein ; Umweltüberwachung ; Internationale Kooperation ; Internationales Umweltrecht
    Abstract: The countries of Eastern Europe, Caucasus and Central Asia (EECCA) are at an environmental cross-road. While they are still immersed in a process of economic and political transition that has brought distinctive environmental impacts, new opportunities for improving environmental conditions are emerging
    Description / Table of Contents: Foreword; Acknowledgements; Table of contents; List of abbreviations; EXECUTIVE SUMMARY; SYNTHÈSE; INTRODUCTION AND BACKGROUND; Chapter 1 ENVIRONMENTAL LEGISLATION POLICIES AND INSTITUTIONAL FRAMEWORK; Chapter 2 POLLUTION PREVENTION AND CONTROL; Chapter 3 SUSTAINABLE MANAGEMENT OF NATURAL RESOURCES; Chapter 4 ENVIRONMENTAL POLICY INTEGRATION; Chapter 5 FINANCIAL RESOURCES FOR ENVIRONMENT; Chapter 6 ENVIRONMENTAL INFORMATION AND PUBLIC AWARENESS; Chapter 7 CO OPERATION ON TRANSBOUNDARY ISSUES
    Description / Table of Contents: Annex A - Chair's Summary of the Conference of Environment Ministers from Eastern Europe Caucasus and Central Asia and their PartnersAnnex B - Assessing environmental legislation, policies and institutions in EECCA;
    Note: Covers Armenia, Azerbaijan, Belarus, Georgia, Kazakhstan, the Kyrgyz Republic, Moldova, the Russian Federation, Tajikistan, Turkmenistan, Ukraine and Uzbekistan , Includes bibliographical references , Electronic reproduction; Available via World Wide Web
    DOI: 10.1787/9789264008991-en
    URL: Volltext
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 19
    Book
    Book
    Die internationale Hochschule : ein Handbuch für Politik und Praxis; 3: Promotion (2003)
    Bielefeld : Bertelsmann
    In:  3
    Details
    ISBN: 3763904301 , 3763904328
    Language: German
    Pages: 233 S. , graph. Darst. , 21 cm
    Angaben zur Quelle: 3
    RVK:
    AL 43700
    Keywords: Hochschule ; Internationaler Studiengang ; Internationale Kooperation ; Projekt ; Deutschland ; Aufsatzsammlung ; Deutschland ; Hochschule ; Internationale Kooperation ; Projekt ; Deutschland ; Internationaler Studiengang ; Projekt
    Library Location Call Number Volume/Issue/Year Availability
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    Book
    KOBV
  • 20
    Book
    Book
    Die internationale Hochschule : ein Handbuch für Politik und Praxis; 5: Partnerschafts- und Kooperationsprogramme (2003)
    Bielefeld : Bertelsmann
    In:  5
    Details
    ISBN: 3763904328
    Language: German
    Pages: 85 S. , graph. Darst. , 21 cm
    Angaben zur Quelle: 5
    RVK:
    AL 33900
    Keywords: Internationaler Studiengang ; Internationale Kooperation ; Hochschule ; Projekt ; Deutschland ; Aufsatzsammlung ; Deutschland ; Hochschule ; Internationale Kooperation ; Projekt ; Deutschland ; Internationaler Studiengang ; Projekt
    Library Location Call Number Volume/Issue/Year Availability
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    Book
    KOBV
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