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  • 2010-2014  (412)
  • OECD  (396)
  • Organisation for Economic Co-operation and Development  (55)
  • Elstner-Oertel, Josefa (1888-1969)
  • Taxation  (316)
  • OECD  (108)
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Language
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Year
Author, Corporation
Publisher
Keywords
Subjects(RVK)
  • 1
    Online Resource
    Online Resource
    Ageing and employment policies : = Vieillissement et politiques de l'emploi (2003-)
    Paris : OECD
    Show associated volumes/articles
    Details
    Language: English , French
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Ageing and employment policies
    Former Title: 2.2003 Hauptsacht. franz.. - 2.2003 Parallelsacht. engl.
    Keywords: OECD ; Mitgliedsstaaten ; Bevölkerungsentwicklung ; Arbeitsmarktpolitik ; Sozialpolitik
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Journal/Serial
    Journal/Serial
    OECD factbook : economic, environmental and social statistics (from 2005-2016)
    Paris : OECD ; 1.2005 - 6.2010; [7.]2011/12=2011; 8.2013; 2014 - 2015/2016 ; damit Erscheinen eingestellt
    Details
    ISSN: 1995-3879 , 1814-7364 , 1814-7364
    Language: English
    Dates of Publication: 1.2005 - 6.2010; [7.]2011/12=2011; 8.2013; 2014 - 2015/2016 ; damit Erscheinen eingestellt
    Series Statement: OECD publishing
    Parallel Title: Parallele Sprachausgabe OECD Die OECD in Zahlen und Fakten
    Parallel Title: Erscheint auch als OECD OECD factbook
    Parallel Title: Erscheint auch als OECD OECD factbook
    DDC: 300
    RVK:
    QG 010
    RVK:
    QM 230
    Keywords: OECD ; Statistische Grunddaten ; Wirtschaftsstatistik ; Umweltstatistik ; Sozialstatistik ; OECD-Staaten ; Statistik ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Statistik ; Mitgliedsstaaten ; OECD ; Mitgliedsstaaten ; Wirtschaft ; Umwelt ; Bevölkerung ; OECD ; Mitgliedsstaaten
    Library Location Call Number Volume/Issue/Year Availability
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    Journal/Serial
    MPI Ethno. Forsch.
  • 3
    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
    Library Location Call Number Volume/Issue/Year Availability
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    Journal/Serial
    DNB
    MPI-MMG
  • 4
    Online Resource
    Online Resource
    Prix effectifs du carbone (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264197138
    Language: French
    Pages: Online-Ressource (100 p.) , ill.
    Parallel Title: Parallelausg. Effective Carbon Prices
    Keywords: Environment ; Taxation
    Abstract: Les manuels d’économie prédisent que les taxes et les systèmes d’échange de permis d’émission sont les solutions les moins onéreuses pour permettre à la société de réduire ses émissions de CO2. Ce livre démontre que cette hypothèse se vérifie également en pratique. Il fournit des estimations sur les coûts pour la société de réduire les émissions de CO2 dans 15 pays, en utilisant une large panoplie d’instruments dans 5 secteurs générant le plus d’émissions : le secteur de production d’électricité, du transport routier, des pâtes & papier et du ciment, ainsi que de la consommation d’énergie des ménages. Il trouve de grandes variations dans le coût de réduction de chaque tonne de CO2 au sein de et entre les pays, ainsi qu’au sein des secteurs examinés et à travers différents types d’instruments politiques. Des approches axées sur le marché, tels que les taxes et les systèmes d’échange de permis ont systématiquement permis la réduction de CO2 à un moindre coût par rapport à d’autres instruments. Les subventions d’équipement et les tarifs d’achat figuraient, quant à eux, parmi les mesures les plus onéreuses de réduction d’émissions.
    DOI: 10.1787/9789264197138-fr
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Israel 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223059
    Language: English
    Pages: Online-Ressource (124 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: Israel 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Israel. 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 120 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.
    DOI: 10.1787/9789264223059-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    The Distributional Effects of Consumption Taxes in OECD Countries (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224520
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Tax Policy Studies no.22
    Parallel Title: Erscheint auch als The distributional effects of consumption taxes in OECD countries
    Keywords: Verteilungswirkung ; Verbrauchsteuer ; Steuerinzidenz ; OECD-Staaten ; Employment ; Taxation ; Bericht ; OECD ; Steuerpolitik ; Umsatzsteuer ; Inzidenz
    Abstract: The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
    DOI: 10.1787/9789264224520-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    Measures of Tax Compliance Outcomes : A Practical Guide (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223233
    Language: English
    Pages: Online-Ressource (96 p.)
    Parallel Title: Erscheint auch als Measures of tax compliance outcomes
    Keywords: Steuermoral ; Messung ; Taxation
    Abstract: This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome.
    DOI: 10.1787/9789264223233-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 8
    Online Resource
    Online Resource
    Action Plan on Base Erosion and Profit Shifting (Russian version) (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207837
    Language: Russian
    Pages: Online-Ressource (56 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Keywords: 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: 10.1787/9789264207837-ru
    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: Anguilla 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217478
    Language: English
    Pages: Online-Ressource (100 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: Anguilla 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Anguilla. 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 120 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.
    DOI: 10.1787/9789264217478-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 10
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Vincent and the Grenadines 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223134
    Language: English
    Pages: Online-Ressource (116 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: Saint Vincent and the Grenadines 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Saint Vincent and the Grenadines. 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 120 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.
    DOI: 10.1787/9789264223134-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 11
    Online Resource
    Online Resource
    The Cost of Air Pollution : Health Impacts of Road Transport (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210448 , 9789264218338
    Language: English
    Pages: Online-Ressource (80 p.) , ill.
    Parallel Title: Parallelausg. Le coût de la pollution de l'air ; Impacts sanitaires du transport routier
    Parallel Title: Erscheint auch als The cost of air pollution
    Keywords: Luftverschmutzung ; Straßenverkehr ; Nachhaltige Mobilität ; Krankheit ; Soziale Kosten ; OECD-Staaten ; Environment ; Social Issues/Migration/Health ; Taxation ; Transport ; OECD ; Luftverschmutzung ; Straßenverkehr ; Kosten
    Abstract: Outdoor air pollution kills more than 3 million people across the world every year, and causes health problems from asthma to heart disease for many more. This is costing societies very large amounts in terms of the value of lives lost and ill health. Based on extensive new epidemiological evidence since the 2010 Global Burden of Disease study, and OECD estimates of the Value of Statistical Life, this report provides evidence on the health impacts from air pollution and the related economic costs.
    DOI: 10.1787/9789264210448-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 12
    Online Resource
    Online Resource
    Relever les défis fiscaux posés par l'économie numérique (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225183
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Addressing the Tax Challenges of the Digital Economy
    Keywords: Taxation
    Abstract: Le développement de l’économie numérique soulève des problématiques en matière de fiscalité internationale. Le présent rapport a vocation à analyser ces défis fiscaux. Les auteurs observent que, parce que l’économie numérique a tendance à devenir l’économie elle-même, il ne serait pas réaliste de vouloir la séparer, à des fins fiscales, des autres pans de l’économie. Ils notent cependant que certains modèles économiques et les principales caractéristiques de l’économie numérique peuvent exacerber les risques d’érosion de la base d’imposition et de transfert de bénéfices. Ces risques seront pris en compte dans le cadre des travaux portant sur les autres actions du Plan d’action BEPS, de même que les principales caractéristiques de l’économie numérique. Une analyse d’un certain nombre de défis fiscaux de portée plus générale soulevés par l’économie numérique est également proposée dans le rapport, complétée par un examen des options envisageables pour les relever, sachant que d’autres travaux devront être menés en 2015 pour évaluer aussi bien les défis que les solutions pour y faire face.
    DOI: 10.1787/9789264225183-fr
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 13
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Indonesia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217737
    Language: English
    Pages: Online-Ressource (104 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: Indonesia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indonesien ; Taxation ; Indonesia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Indonesia. 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 120 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.
    DOI: 10.1787/9789264217737-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: Saudi Arabia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191914
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    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 100 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: 10.1787/9789264191914-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 15
    Online Resource
    Online Resource
    Gewinnverkürzung und Gewinnverlagerung - Situationsbeschreibung und Lösungsansätze (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209695
    Language: German
    Pages: Online-Ressource (106 p.) , ill.
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Lucha contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting (Japanese version)
    Parallel Title: Parallelausg. Combate à Erosão da Base Tributária e à Transferência de Lucros
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: Ziel dieses Berichts ist es, die mit der Gewinnverkürzung und Gewinnverlagerung zusammenhängenden Sachverhalte objektiv und umfassend darzustellen. Im Rahmen des Berichts werden zunächst öffentlich verfüg-bare Studien und Daten zum Vorkommen und Ausmaß der Gewinn-verkürzung und Gewinnverlagerung beschrieben (Zusammenfassungen der Studien sind in Anhang B enthalten). Im Anschluss daran folgt ein Überblick über globale Entwicklungen, die sich auf die Unternehmens-besteuerung auswirken. Der Hauptteil des Berichts umfasst einen Überblick über die Grundprinzipien der Besteuerung von grenzüberschreitenden Aktivitäten sowie die Gelegenheiten zur Gewinnverkürzung und Gewinnverlagerung, die sich aus diesen Prinzipien ergeben können. Ferner werden einige bekannte Unternehmensstrukturen (die in Anhang C näher beschrieben sind) analysiert und die wichtigsten Problemstellungen im Zusammenhang mit diesen Strukturen erläutert.
    DOI: 10.1787/9789264209695-de
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 16
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Former Yugoslav Republic of Macedonia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217713
    Language: English
    Pages: Online-Ressource (116 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: the Former Yugoslav Republic of Macedonia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Macedonia. 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 120 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.
    DOI: 10.1787/9789264217713-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 17
    Online Resource
    Online Resource
    Guidance on Transfer Pricing Documentation and Country-by-Country Reporting (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264219236
    Language: English
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Instructions relatives à la documentation des prix de transfert et aux déclarations pays par pays
    Parallel Title: Parallelausg. Leitlinien zur Verrechnungspreisdokumentation und länderbezogenen Berichterstattung
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Korean version)
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Chinese version)
    Parallel Title: Erscheint auch als Guidance on transfer pricing documentation and country-by-country reporting
    Keywords: Verrechnungspreis ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations.
    DOI: 10.1787/9789264219236-en
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  • 18
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    Instructions relatives à la documentation des prix de transfert et aux déclarations pays par pays (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225404
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
    Keywords: Taxation
    Abstract: Ce rapport contient des standards révisés pour la documentation des prix de transfert ainsi qu’un formulaire de déclaration, pays par pays, du chiffre d’affaires, des bénéfices, des impôts acquittés et de certaines mesures de l’activité économique. Ces nouvelles dispositions en matière de déclaration, et la transparence qu’elles encourageront, contribueront à la réalisation de l’objectif consistant à appréhender, contrôler et combattre les comportements pouvant donner lieu à l’érosion de la base d’imposition et au transfert de bénéfices. Les pays participant au projet BEPS suivront attentivement la mise en application de ces nouvelles normes et examineront au plus tard à la fin de 2020 s’il y a lieu de les modifier pour exiger la déclaration de données différentes ou supplémentaires. La mise en œuvre effective des nouvelles règles en matière de déclaration sera primordiale. D’autres travaux seront entrepris pour déterminer la meilleure façon de communiquer les informations exigées et de les transmettre aux administrations fiscales.
    DOI: 10.1787/9789264225404-fr
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  • 19
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    Tourism and the Creative Economy (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207875
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: OECD Studies on Tourism
    Parallel Title: Parallelausg. Le tourisme et l'économie créative
    Parallel Title: Erscheint auch als Tourism and the creative economy
    Keywords: Tourismus ; Kreativsektor ; Wissensgesellschaft ; OECD-Staaten ; Urban, Rural and Regional Development ; Industry and Services ; Austria ; China, People’s Republic ; Italy ; Japan ; Korea, Republic of ; New Zealand ; United States ; OECD ; Tourismus ; Kulturwirtschaft ; Internationaler Vergleich
    Abstract: As the significance of the creative economy continues to grow, important synergies with tourism are emerging, offering considerable potential to grow demand and develop new products, experiences and markets.These new links are driving a shift from conventional models of cultural tourism to new models of creative tourism based on intangible culture and contemporary creativity. This report examines the growing relationship between the tourism and creative sectors to guide the development of effective policies in this area. Drawing on recent case studies, it considers how to strengthen these linkages and take advantage of the opportunities to generate added value. Active policies are needed so that countries, regions and cities can realise the potential benefits from linking tourism and creativity. Key policy issues are identified.
    DOI: 10.1787/9789264207875-en
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  • 20
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Georgia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217430
    Language: English
    Pages: Online-Ressource (84 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: Georgia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Georgien ; Taxation ; Georgia ; Georgien ; Steuer
    Abstract: This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes. 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 120 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.
    DOI: 10.1787/9789264217430-en
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  • 21
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    Norme d'échange automatique de renseignements relatifs aux comptes financiers en matière fiscale (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222090
    Language: French
    Pages: Online-Ressource (332 p.)
    Parallel Title: Parallelausg. Standard for Automatic Exchange of Financial Account Information in Tax Matters
    Keywords: Taxation
    Abstract: Cette Norme, développée en réponse à la demande du G20 et approuvée par le Conseil de l’OCDE le 15 juillet 2014, invite les juridictions à obtenir des renseignements auprès de leurs institutions financières et à les échanger automatiquement avec d’autres juridictions sur une base annuelle. Elle définit les informations relatives aux comptes financiers à échanger, les institutions financières qui ont l’obligation de déclarer, les différents types de comptes et les contribuables visés, ainsi que les procédures communes de diligence raisonnable à suivre par les institutions financières. La Partie I donne un aperçu de la Norme. La Partie II contient le texte du Modèle d’accord entre autorités compétentes et la Norme de déclaration (Modèle d’accord) et de diligence raisonnable (NCD). La Partie III contient les Commentaires sur le Modèle d’accord et la NCD ainsi qu’un certain nombre d’Annexes. La nouvelle norme s'inspire largement des travaux antérieurs de l’OCDE dans le domaine de l'échange automatique de renseignements, elle intègre les progrès réalisés au sein de l'Union européenne, tout comme les normes internationales de lutte contre le blanchiment, la mise en œuvre du Foreign Account Tax Compliance Act (FATCA) ayant agi comme un catalyseur pour le passage à l'échange automatique de renseignements dans un contexte multilatéral.
    DOI: 10.1787/9789264222090-fr
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  • 22
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    Neutralisierung der Effekte hybrider Gestaltungen (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223387
    Language: German
    Pages: Online-Ressource (100 p.) , ill.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements
    Keywords: Taxation
    Abstract: Dieser Bericht enthält Empfehlungen für nationale Regeln zur Neutralisierung des Effekts hybrider Gestaltungen sowie für entsprechende Änderungen des OECD-Musterabkommens. Wenn sie in nationales Recht umgesetzt sind, werden die Empfehlungen in Teil 1 des Berichts die Effekte von grenzüberschreitenden hybriden Gestaltungen neutralisieren, die zu Mehrfachabzügen ein und desselben Betriebsausgabenpostens bzw. zu einem Betriebsausgabenabzug in einem Staat ohne entsprechende Einnahmenbesteuerung in einem anderen Staat führen. Teil 1 des Berichts wird durch einen Kommentar ergänzt werden, der die empfohlenen Regeln erklären und ihre Anwendung anhand konkreter Beispiele erläutern soll. In Teil 2 des Berichts werden Änderungen des Musterabkommens vorgeschlagen, die gewährleisten sollen, dass hybriden Rechtsträgern (einschließlich doppelt ansässiger Rechtsträger) die Vorteile von Steuerabkommen nur dann gewährt werden, wenn dies tatsächlich angemessen ist. Des Weiteren wird in Teil 2 auf das Zusammenspiel zwischen dem OECD-Musterabkommen und den in Teil 1 empfohlenen nationalen Regeln eingegangen.
    DOI: 10.1787/9789264223387-de
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  • 23
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    New insights from TALIS 2013 : teaching and learning in primary and upper secondary education; [teaching and learning international survey] (2014)
    Paris : OECD
    Details
    ISBN: 9789264226173
    Language: English
    Pages: 326 S.
    Edition: Online-Ausg. Online-Ressource
    Series Statement: TALIS
    Parallel Title: Erscheint auch als New insights from TALIS 2013
    Keywords: OECD ; Lehrkräfte ; Bildungseinrichtung ; Schule ; Vergleich ; OECD-Staaten ; Education ; OECD ; Lehrer ; Grundschule ; Sekundarstufe
    Abstract: The Teaching and Learning International Survey (TALIS) asks teachers and principals who they are, where they teach and how they feel about their work. The results on lower secondary schools were published in TALIS 2013 Results: An International Perspective on Teaching and Learning. A few countries chose to also conduct the survey in primary and/or upper secondary education. This report presents the results of these options and offers a broader view of teachers and school principals across all levels of compulsory education, and all the similarities and differences in the issues they are facing.
    DOI: 10.1787/9789264226319-en
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  • 24
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    Working Smarter in Tax Debt Management (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223257
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Working smarter in tax debt management
    Keywords: Steuereinnahmen ; Finanzverwaltung ; Besteuerungsverfahren ; Taxation
    Abstract: Many revenue bodies have been developing strategies and approaches to improve the tax collection and recovery processes, so that they are more effective and cost less. Very promising and proven new practices have emerged, which can deliver spectacular improvements in performance in tax collection and recovery. This report provides a comprehensive overview of the best practices in tax debt management, with a particular emphasis on how to better differentiate debtors when deciding how to best secure payment and what can be done to ensure that payment issues are considered earlier in the compliance and collection process.
    DOI: 10.1787/9789264223257-en
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  • 25
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    Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209688
    Language: German
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: Nationale Steuergesetze haben nicht mit der Entwicklung global agierender Unternehmen und Firmen Schritt gehalten. Schlupflöcher, die zwischen den einzelnen nationalstaatlichen Regimen entstehen, können somit von multinationalen Unternehmen dazu genutzt werden, ihre Abgaben durch trickreiche Steuergestaltung zu minimieren. Der OECD-Aktionsplan, der sich gegen die Erosion von Steuerbemessungsgrundlagen und die Gewinnverlagerung (Base Erosion and Profit Shifting - BEPS) richtet, benennt 15 Maßnahmen, durch die Regierungen in Zukunft verhindern können, dass internationale Firmen wenig oder gar keine Steuern zahlen.
    DOI: 10.1787/9789264209688-de
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  • 26
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    Making Mental Health Count : The Social and Economic Costs of Neglecting Mental Health Care (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208445
    Language: English
    Pages: Online-Ressource (244 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Hewlett, Emily Making mental health count
    Keywords: Psychische Krankheit ; Medizinische Behandlung ; Soziale Kosten ; OECD-Staaten ; Social Issues/Migration/Health ; Forschungsbericht ; OECD ; Psychische Störung ; Untersuchung ; Soziale Kosten
    Abstract: Despite the enormous burden that mental ill-health imposes on individuals, their families, society, health systems and the economy, mental health care remains a neglected area of health policy in too many countries. Mental disorders represent a considerable disease burden, and have a significant impact on the lives of the OECD population, and account for considerable direct and indirect costs. This report argues that even in those OECD countries with a long history of deinstitutionalisation, there is still a long way to go to make community-based mental health care that achieves good outcomes for people with severe mental illness a reality. The disproportionate focus on severe mental illness has meant that mild-to-moderate mental illnesses, which makes up the largest burden of disease, have remained overwhelmingly neglected. This book addresses the high cost of mental illness, weaknesses and innovative developments in the organisation of care, changes and future directions for the mental health workforce, the need to develop better indicators for mental health care and quality, and tools for better governance of the mental health system. The high burden of mental ill health and the accompanying costs in terms of reduced quality of life, loss of productivity, and premature mortality, mean that making mental health count for all OECD countries is a priority.
    DOI: 10.1787/9789264208445-en
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  • 27
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    Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : France 2013 : Phase 1 + Phase 2, avec les notations de Phase 2 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264206342
    Language: French
    Pages: Online-Ressource (106 p.)
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; France 2013; Combined; Phase 1 Phase 2, incorporating Phase 2 ratings
    Keywords: Taxation ; France
    Abstract: Ce rapport évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements en matière fiscale de la France.
    DOI: 10.1787/9789264206342-fr
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  • 28
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    Le coût de la pollution de l'air : Impacts sanitaires du transport routier (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264220522
    Language: French
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. The Cost of Air Pollution; Health Impacts of Road Transport
    Keywords: Environment ; Social Issues/Migration/Health ; Taxation ; Transport
    Abstract: La pollution de l’air extérieur tue plus de trois millions de personnes dans le monde chaque année, et elle est à l’origine de problèmes de santé, allant de l’asthme aux maladies cardiovasculaires chez un plus grand nombre de personnes encore. Pour les pays de l’OCDE ainsi que pour la Chine et l’Inde, le coût de ces impacts est estimé à 3 500 milliards USD par an en termes de mortalité et de morbidité, et la tendance est à la hausse. En se basant sur les nouvelles données épidémiologiques depuis l’étude de l’OMS sur la charge mondiale de morbidité en 2010, ainsi que sur les estimations de l’OCDE sur la valeur d’une vie statistique, ce rapport démontre que les impacts sanitaires de la pollution de l’air sont approximativement quatre fois plus élevés, et leurs coûts économiques considérablement plus importants, que les évaluations précédentes.
    DOI: 10.1787/9789264220522-fr
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  • 29
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    Kukuļdošanas un korupcijas apzināšanas rokasgrāmata nodokļu pārbaudēm (2014)
    Riga : State Revenue Service
    Details
    ISBN: 9789264213531
    Language: Latvian
    Pages: Online-Ressource (67 p.)
    Parallel Title: Parallelausg. Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors
    Parallel Title: Parallelausg. Manuel de sensibilisation au paiement de pots-de-vin et à la corruption à l'intention de vérificateurs fiscaux
    Parallel Title: Parallelausg. Handbuch „Bestechung und Korruption" für den Innen- und Außendienst der Steuerverwaltung
    Parallel Title: Parallelausg.: Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors
    Parallel Title: Parallelausg.: Handbuch "Bestechung und Korruption" für den Innen- und Außendienst der Steuerverwaltung
    Parallel Title: Parallelausg.: Manuel de sensibilisation au paiement de pots-de-vin et à la corruption à l'intention de vérificateurs fiscaux
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: Šīs rokasgrāmatas mērķis ir uzlabot nodokļu pārbaužu veicēju informētību par problemātikām, kas saistītas ar kukuļiem un citām korupcijas formām. Tā sniedz „atslēgas”, lai atpazītu iespējamas kukuļošanas vai citu korupcijas formu pazīmes, veicot regulāru nodokļu kontroli un pārbaudes.
    DOI: 10.1787/9789264213531-lv
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  • 30
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    Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264219250
    Language: English
    Pages: Online-Ressource (64 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales
    Parallel Title: Parallelausg. Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Korean version)
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Chinese version)
    Parallel Title: Parallelausg.: Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen
    Parallel Title: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Chinese version)
    Parallel Title: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Korean version)
    Parallel Title: Parallelausg.: L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales
    Parallel Title: Erscheint auch als Developing a multilateral instrument to modify bilateral tax treaties
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties. Without a mechanism for swift implementation, changes to model tax conventions only widen the gap between the content of these models and the content of actual tax treaties. Developing such a mechanism is necessary not only to tackle base erosion and profit shifting, but also to ensure the sustainability of the consensual framework to eliminate double taxation. This is an innovative approach with no exact precedent in the tax world, but precedents for modifying bilateral treaties with a multilateral instrument exist in various other areas of public international law. Drawing on the knowledge of experts in public international law and taxation, the Report concludes that a multilateral instrument is desirable and feasible, and that negotiations for such an instrument should be convened quickly.
    DOI: 10.1787/9789264219250-en
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    Addressing the Tax Challenges of the Digital Economy (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218789
    Language: English
    Pages: Online-Ressource (200 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Relever les défis fiscaux posés par l'économie numérique
    Parallel Title: Parallelausg. Herausforderungen für die Besteuerung der digitalen Wirtschaft
    Parallel Title: Parallelausg. Addressing the Tax Challenges of the Digital Economy; (Korean version)
    Parallel Title: Parallelausg. Addressing the Tax Challenges of the Digital Economy; (Chinese version)
    Parallel Title: Parallelausg.: Addressing the Tax Challenges of the Digital Economy: (Chinese version)
    Parallel Title: Parallelausg.: Addressing the Tax Challenges of the Digital Economy: (Korean version)
    Parallel Title: Parallelausg.: Herausforderungen für die Besteuerung der digitalen Wirtschaft
    Parallel Title: Parallelausg.: Relever les défis fiscaux posés par l'économie numérique
    Parallel Title: Erscheint auch als Addressing the tax challenges of the digital economy
    Keywords: Informationstechnik ; Electronic Commerce ; Digitale Güter ; Besteuerungsverfahren ; Gewinnverlagerung ; Steuervermeidung ; Internationales Steuerrecht ; Taxation
    Abstract: The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges. It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes. The report notes, however, that certain business models and key features of the digital economy may exacerbate BEPS risks. These BEPS risks will be addressed by the work on the other Actions in the BEPS Action Plan, which will take the relevant features of the digital economy into account. The report also analyses a number of broader tax challenges raised by the digital economy, and discusses potential options to address them, noting the need for further work during 2015 to evaluate these broader challenges and potential options.
    DOI: 10.1787/9789264218789-en
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  • 32
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217454
    Language: English
    Pages: Online-Ressource (128 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: Andorra 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra. 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 120 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.
    DOI: 10.1787/9789264217454-en
    URL: Volltext
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  • 33
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Slovenia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210158
    Language: English
    Pages: Online-Ressource (112 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
    DDC: 336.73
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowenien ; Taxation ; Slovenia
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Slovenia. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264210158-en
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  • 34
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Slovak Republic 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210080
    Language: English
    Pages: Online-Ressource (124 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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowakei ; Taxation ; Slovak Republic
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for the Slovak Republic. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264210080-en
    URL: Volltext
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  • 35
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Niue 2014 (Supplementary Report) : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264727489
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Niue
    Abstract: This publication contains the Supplementary Phase 1 Peer Review Report for Niue.
    DOI: 10.1787/f604e31b-en
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  • 36
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jersey 2014 (Supplementary Report) : Combined: Phase 1 + Phase 2 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264644496
    Language: English
    Pages: 1 Online-Ressource (122 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Jersey
    Abstract: This publication contains the Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for Jersey.
    DOI: 10.1787/2585cf1b-en
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  • 37
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    Increasing Taxpayers' Use of Self-service Channels (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223288
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Erscheint auch als Increasing taxpayers' use of self-service channels
    Keywords: Besteuerungsverfahren ; OECD-Staaten ; Taxation
    Abstract: Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.
    DOI: 10.1787/9789264223288-en
    URL: Volltext
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  • 38
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    Plano de ação para o combate à erosão da base tributária e à transferência de lucros (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207790
    Language: Portuguese
    Pages: Online-Ressource (50 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: Este plano de ação (i) identifica ações necessárias para enfrentar a erosão da base tributária e a transferência de lucros; (ii) estabelece prazos para a implementação dessas ações; e (iii) identifica os recursos necessários e a metodologia adequada para implementar as ações.
    DOI: 10.1787/9789264207790-pt
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  • 39
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    Measuring the Digital Economy : A New Perspective (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221796
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Parallelausg. Measuring the Digital Economy; A New Perspective (Chinese version)
    Parallel Title: Erscheint auch als Measuring the digital economy
    DDC: 381/.142
    RVK:
    QR 760
    Keywords: Internetnutzung ; IKT-Sektor ; Messung ; OECD-Staaten ; Governance ; Science and Technology ; Bericht ; Statistik ; OECD ; Electronic Commerce ; Neue Medien ; Evaluation
    Abstract: The growing role of the digital economy in daily life has heightened demand for new data and measurement tools. Internationally comparable and timely statistics combined with robust cross-country analyses are crucial to strengthen the evidence base for digital economy policy making, particularly in a context of rapid change. This report presents indicators traditionally used to monitor the information society and complements them with experimental indicators that provide insight into areas of policy interest. The key objectives of this publication are to highlight measurement gaps and propose actions to advance the measurement agenda.
    DOI: 10.1787/9789264221796-en
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  • 40
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    Plan de acción contra la erosión de la base imponible y el traslado de beneficios (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207813
    Language: Spanish
    Pages: Online-Ressource (50 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: Este Plan de acción demanda cambios fundamentales en los mecanismos actuales y la adopción de nuevos enfoques basados en el consenso, incluyendo disposiciones anti-abuso, diseñados para evitar y contrarrestar la erosión de la base imponible y el traslado de beneficios.
    DOI: 10.1787/9789264207813-es
    URL: Volltext
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  • 41
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Gibraltar 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222885
    Language: English
    Pages: Online-Ressource (120 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: Gibraltar 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Gibraltar ; Taxation ; Gibraltar
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gibraltar. 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 120 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.
    DOI: 10.1787/9789264222885-en
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  • 42
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Lucia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217898
    Language: English
    Pages: Online-Ressource (132 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: Saint Lucia 2014
    DDC: 338.979843009047
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Saint Lucia. 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 120 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.
    DOI: 10.1787/9789264217898-en
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  • 43
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    Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225305
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
    Parallel Title: Parallelausg. Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Keywords: Taxation
    Abstract: Les régimes préférentiels demeurent une source de tension majeure. Les auteurs du rapport d’étape Lutter contre l’érosion de la base d’imposition et le transfert de bénéfices publié par l’OCDE en 2013 reconnaissent qu’il est nécessaire de combattre ces régimes plus efficacement et de recentrer les travaux du Forum sur les pratiques fiscales dommageables sur la substance et la transparence. Le présent rapport d’étape est un rapport dans lequel sont décrits les progrès accomplis à ce jour.
    DOI: 10.1787/9789264225305-fr
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  • 44
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    Neutralising the Effects of Hybrid Mismatch Arrangements (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218819
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Neutraliser les effets des dispositifs hybrides
    Parallel Title: Parallelausg. Neutralisierung der Effekte hybrider Gestaltungen
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Korean version)
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Chinese version)
    Parallel Title: Parallelausg.: Neutraliser les effets des dispositifs hybrides
    Parallel Title: Parallelausg.: Neutralisierung der Effekte hybrider Gestaltungen
    Parallel Title: Parallelausg.: Neutralising the Effects of Hybrid Mismatch Arrangements: (Chinese version)
    Parallel Title: Parallelausg.: Neutralising the Effects of Hybrid Mismatch Arrangements: (Korean version)
    Parallel Title: Erscheint auch als Neutralising the effects of hybrid mismatch arrangements
    Keywords: Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.
    DOI: 10.1787/9789264218819-en
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  • 45
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    Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218970
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance
    Parallel Title: Parallelausg. Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance; (Korean version)
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance; (Chinese version)
    Parallel Title: Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance: (Chinese version)
    Parallel Title: Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance: (Korean version)
    Parallel Title: Parallelausg.: Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance
    Parallel Title: Parallelausg.: Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Parallel Title: Erscheint auch als Countering harmful tax practices more effectively, taking into account transparency and substance
    Keywords: Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Preferential regimes continue to be a key pressure area in international taxation. The OECD’s 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progress made to date.
    DOI: 10.1787/9789264218970-en
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  • 46
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    Women, Government and Policy Making in OECD Countries : Fostering Diversity for Inclusive Growth (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210745
    Language: English
    Pages: Online-Ressource (208 p.)
    Parallel Title: Erscheint auch als Women, government and policy making in OECD countries
    Keywords: Frauenpolitik ; Gleichstellungspolitik ; Öffentlicher Dienst ; Politiker ; Frauen ; OECD-Staaten ; Governance ; OECD ; Frau ; Geschlechterpolitik ; Führungskraft
    Abstract: Achieving gender equality in the economy and in the political leadership remains an ongoing challenge across the world. This report aims to address this gap. It provides comparative data and policy benchmarks on women's access to public leadership and inclusive gender-responsive policy-making across OECD countries. The report is prepared in the context of the OECD Gender Initiative, launched by the OECD Ministers.
    DOI: 10.1787/9789264210745-en
    URL: Volltext
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  • 47
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217799
    Language: English
    Pages: Online-Ressource (152 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: Federation of Saint Kitts and Nevis 2014
    DDC: 336.20091724
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Federation of Saint Kitts and Nevis. 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 120 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.
    DOI: 10.1787/9789264217799-en
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  • 48
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    Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225329
    Language: French
    Pages: Online-Ressource (121 p.)
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Korean version)
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Chinese version)
    Keywords: Taxation
    Abstract: Les propositions de modifications du Modèle de convention fiscale sont exposées dans ce livrable afin d’empêcher l’utilisation abusive des conventions fiscales. Les pays participant au projet BEPS se sont accordés sur des standards minimum pour prévenir le chalandage fiscal et autres stratégies destinées à obtenir indûment les avantages prévus par certaines dispositions des conventions fiscales. Ce livrable veille également à s’assurer que les conventions fiscales n’entravent pas l’application de règles nationales visant légitimement à prévenir l’utilisation abusive des conventions. Il précise que les conventions fiscales n’ont pas vocation à être utilisées pour aboutir à une double non-imposition et recense également les considérations de politique fiscale que les pays doivent prendre en compte avant de décider de conclure une convention fiscale avec un autre pays. Les modèles de dispositions figurant dans le livrable constituent des orientations appelées à évoluer car d’autres travaux devront être réalisés, en particulier en ce qui concerne la règle relative à la limitation des avantages conventionnels.
    DOI: 10.1787/9789264225329-fr
    URL: Volltext
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  • 49
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Barbados 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209978
    Language: English
    Pages: Online-Ressource (120 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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Barbados ; Taxation ; Barbados
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Barbados. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264209978-en
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  • 50
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    Standard for Automatic Exchange of Financial Account Information in Tax Matters (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216525
    Language: English
    Pages: Online-Ressource (230 p.)
    Parallel Title: Erscheint auch als Standard for automatic exchange of financial account information in tax matters
    DDC: 336.20091724
    Keywords: Taxation ; Internationales Steuerrecht ; Datenaustausch
    Abstract: The Standard for Automatic Exchange of Financial Account Information, developed by the OECD with G20 countries, represents the international consensus on automatic exchange of financial account information for tax purposes, on a reciprocal basis. Over 60 jurisdictions have committed to implementing the Standard and all financial centres have been called to match those commitments, as of July 2014. This publication is the first edition of the full version of the Standard for Automatic Exchange of Financial Account Information. It contains the text of the Model Competent Authority Agreement and the Common Reporting Standard, and the Commentaries thereon, as they read on 15 July 2014. It also includes multilateral and nonreciprocal versions of the Model Competent Authority Agreement, the technical modalities and a wider approach to the Common Reporting Standard.
    DOI: 10.1787/9789264216525-en
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  • 51
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    TALIS 2013 results : an international perspective on teaching and learning; [teaching and learning international survey] (2014)
    Paris : OECD
    Details
    ISBN: 9789264211339
    Language: English
    Pages: 437 S.
    Edition: Rev. vers.
    Edition: Online-Ausg. Online-Ressource
    Series Statement: TALIS
    Parallel Title: Parallelausg. Résultats de TALIS 2013 ; Une perspective internationale sur l'enseignement et l'apprentissage
    Parallel Title: Erscheint auch als TALIS 2013 results
    DDC: 371.102
    Keywords: Lehrkräfte ; Bildungseinrichtung ; Schule ; Vergleich ; OECD-Staaten ; Education ; OECD ; Lehrer ; Lernumwelt ; Unterricht ; Sekundarstufe ; Evaluation ; Fragebogen ; Vergleichende Bildungsforschung
    Abstract: How can countries prepare teachers to face the diverse challenges in today’s schools? The OECD Teaching and Learning International Survey (TALIS) helps answer this question by asking teachers and school leaders about their working conditions and the learning environments at their schools. TALIS aims to provide valid, timely and comparable information to help countries review and define policies for developing a high-quality teaching profession. It is an opportunity for teachers and school leaders to provide input into educational policy analysis and development in key areas. This report presents the results of the second cycle of the TALIS survey conducted in 2013.
    DOI: 10.1787/9789264196261-en
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  • 52
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2014 (Supplementary Report) : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264798458
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Panama
    Abstract: This publication contains the Supplementary Phase 1 Peer Review Report for Panama.
    DOI: 10.1787/e58ed4c3-en
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  • 53
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2014 (Supplementary Report) : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264964839
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Botswana
    Abstract: This publication contains the Supplementary Phase 1 Peer Review Report for Botswana.
    DOI: 10.1787/dd6565c5-en
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  • 54
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    L' élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222021
    Language: French
    Pages: Online-Ressource (72 p.)
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
    Parallel Title: Parallelausg. Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Korean version)
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Chinese version)
    Parallel Title: Parallelausg.: Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen
    Parallel Title: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
    Parallel Title: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Chinese version)
    Parallel Title: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Korean version)
    Keywords: Taxation
    Abstract: Ce rapport identifie les questions que soulève l’élaboration d’un instrument multilatéral pour modifier les conventions fiscales bilatérales. Faute d’un mécanisme de mise en application immédiate, les modifications apportées aux modèles de conventions fiscales ne font que creuser l’écart entre le contenu de ces modèles et celui des conventions fiscales en vigueur. Il est nécessaire de mettre au point un mécanisme d’application rapide, non seulement pour combattre l’érosion de la base d’imposition et le transfert de bénéfices, mais également pour assurer la pérennité d’un cadre, fruit d’un consensus, permettant d’éliminer la double imposition. Une telle démarche est sans précédent dans le domaine de la fiscalité, mais il existe des exemples d’instruments multilatéraux permettant de modifier des conventions bilatérales dans d’autres secteurs du droit public international. Grâce aux connaissances de spécialistes du droit public international et de la fiscalité, le rapport conclut qu’il est souhaitable et réaliste d’élaborer un instrument multilatéral et que des négociations portant sur cet instrument devraient être engagées rapidement.
    DOI: 10.1787/9789264222021-fr
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  • 55
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Latvia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210295
    Language: English
    Pages: Online-Ressource (92 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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lettland ; Taxation ; Latvia
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for Latvia. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264210295-en
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  • 56
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Malaysia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210004
    Language: English
    Pages: Online-Ressource (164 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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malaysia ; Taxation ; Malaysia
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Malaysia. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264210004-en
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  • 57
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Federated States of Micronesia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210226
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264210226-en
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  • 58
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Arab Emirates 2014 (Supplementary Report) : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264728967
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; United Arab Emirates
    Abstract: This publication contains the Supplementary Phase 1 Peer Review Report for the United Arab Emirates.
    DOI: 10.1787/7eac5306-en
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  • 59
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritius 2014 (Supplementary Report) : Combined: Phase 1 + Phase 2 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264340411
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Mauritius
    Abstract: This publication contains the Second Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for Mauritius.
    DOI: 10.1787/28845388-en
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  • 60
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    Guidance on Transfer Pricing Aspects of Intangibles (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264219212
    Language: English
    Pages: Online-Ressource (132 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Instructions relatives aux aspects intéressant les prix de transfert des actifs incorporels
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Aspects of Intangibles; (Korean version)
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Aspects of Intangibles; (Chinese version)
    Parallel Title: Parallelausg.: Guidance on Transfer Pricing Aspects of Intangibles: (Chinese version)
    Parallel Title: Parallelausg.: Guidance on Transfer Pricing Aspects of Intangibles: (Korean version)
    Parallel Title: Parallelausg.: Instructions relatives aux aspects intéressant les prix de transfert des actifs incorporels
    Parallel Title: Erscheint auch als Guidance on transfer pricing aspects of intangibles
    Keywords: Verrechnungspreis ; Immaterielle Güter ; Internationales Steuerrecht ; Taxation
    Abstract: This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and the transfer pricing treatment of local market features and corporate synergies. Some transfer pricing issues relating to intangibles are closely related to other issues that are to be addressed during 2015, most notably in relation to the allocation of risk among MNE group members and recharacterisation of transactions. Because of those interactions some sections of this document are in intermediate form and will be finalised in 2015.
    DOI: 10.1787/9789264219212-en
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  • 61
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    International Regulatory Co-operation and International Organisations : The Cases of the OECD and the IMO (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225756
    Language: English
    Pages: Online-Ressource (136 p.)
    Parallel Title: Erscheint auch als International regulatory co-operation and international organisations
    Keywords: OECD ; International Maritime Organization ; Kooperation ; Regulierung ; Internationale Organisation ; Governance
    Abstract: The world is witnessing the progressive emergence of an open, dynamic, globalised economy, and the intensification of global challenges such as systemic risks, environmental protection, human health or safety. Against this background, governments are increasingly seeking to ensure greater co-ordination on regulatory objectives, processes and enforcement and to eliminate unnecessary regulatory divergences and redundancies. International regulatory co-operation (IRC) represents a critical opportunity to foster sustainable and inclusive growth through lower barriers to international flows and better rules of the game for all. It is real but remains largely untapped. This publication presents findings and two case studies from an April 2014 meeting on the role of international organisations in IRC, as well as a contribution from K. W. Abbott, on International organisations and international regulatory co-operation: Exploring the links.
    DOI: 10.1787/9789264225756-en
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  • 62
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Grenada 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223035
    Language: English
    Pages: Online-Ressource (120 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: Grenada 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grenada ; Taxation ; Grenada
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada. 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 120 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.
    DOI: 10.1787/9789264223035-en
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  • 63
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    Mortality Assumptions and Longevity Risk : Implications for pension funds and annuity providers (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222748
    Language: English
    Pages: Online-Ressource (290 p.) , ill.
    Parallel Title: Erscheint auch als Mortality assumptions and longevity risk
    RVK:
    QV 596
    Keywords: Sterblichkeit ; Versicherungsökonomik ; Versicherungsmathematik ; Pensionskasse ; Finance and Investment ; OECD ; Sterblichkeit ; Lebenserwartung ; Versicherungsmathematik
    Abstract: Pension funds and annuity providers need to effectively manage the longevity risk they are exposed to. Individuals receiving a lifetime income may live longer than expected or accounted for in the actuarial calculations to provision for these liabilities. Mismanaged longevity risk can deteriorate finances, cause bankruptcy and expose individuals to the risk of losing their retirement income. To safeguard against this risk, pension funds and annuity providers must provision for future improvements in mortality and life expectancy. The regulatory framework can support the effective management of longevity risk. This publication assesses how pension funds, annuity providers such as life insurance companies, and the regulatory framework account for future improvements in mortality and life expectancy. The study then examines the mortality tables commonly used by pension funds and annuity providers against several well-known mortality projection models with the purpose of assessing the potential shortfall in provisions. The final part of the publication identifies best practices and discusses the management of longevity risk, putting forward a set of policy options to encourage and facilitate the management of longevity risk.
    DOI: 10.1787/9789264222748-en
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  • 64
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    Eurostat-OECD Methodological Guide for Developing Producer Price Indices for Services : Second Edition (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264220676
    Language: English
    Pages: Online-Ressource (450 p.)
    Edition: Second edition
    Parallel Title: Erscheint auch als Europäische Kommission. Statistisches Amt Eurostat-OECD methodological guide for developing producer price indices for services
    Keywords: Erzeugerpreisindex ; Dienstleistungssektor ; OECD-Staaten ; Economics ; OECD ; Erzeugerpreis ; Preisindex ; Dienstleistungssektor
    Abstract: The International Producer Price Index Manual, Theory and Practice (PPI Manual) published by the IMF in 2004 consituted a landmark for international standards on price measurement and contains detailed, comprehensive information for the compilation of producer price indices as well as an extensive coverage of the conceptual and theoretical issues. This second edition of the Methodological Guide for Developing Producer Price Indices for Services (SPPI Guide) is a complement to the PPI Manual in two ways: it focuses on service-specific aspects in the PPI compilation by developing further the conceptual framework and it adds detailed descriptions of PPI measurement for a wide range of individual service industries. This second edition of the SPPI Guide has been jointly produced by the OECD, Eurostat, the members of a task Force with deleguates from 14 OECD/EU members countries (Australia, Austria, Canada, France, Germany, Hungary, Israel, Japan, Korea, Mexico, Netherlands, Poland, the United Kingdom and the United States)and in synergy with the Voorburg Group. Several countries contributed to the Guide by providing descriptions of service PPIs for individual industries, other countries were represented by national experts in at least one meeting of the Task Force.
    DOI: 10.1787/9789264220676-en
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  • 65
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Colombia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210301
    Language: English
    Pages: Online-Ressource (88 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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kolumbien ; Taxation ; Colombia
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for Colombia. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264210301-en
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    Tax Compliance by Design : Achieving Improved SME Tax Compliance by Adopting a System Perspective (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223219
    Language: English
    Pages: Online-Ressource (60 p.)
    Parallel Title: Erscheint auch als Tax compliance by design
    Keywords: Steuermoral ; KMU ; Taxation ; Bericht ; OECD ; Steuermoral ; Klein- und Mittelbetrieb
    Abstract: This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
    DOI: 10.1787/9789264223219-en
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  • 67
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    Financial Education for Youth : The Role of Schools (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264174825
    Language: English
    Pages: Online-Ressource (182 p.)
    Parallel Title: Erscheint auch als Financial education for youth
    DDC: 332
    RVK:
    MS 7150
    Keywords: Finanzwissen ; Schule ; Schüler ; Unterricht ; Jugendliche ; OECD-Staaten ; Education ; Finance and Investment ; Schüler ; Finanzwirtschaft ; Bildung ; OECD
    Abstract: The importance of financial literacy and specifically the need to promote financial education has been recognised as an important contributor to improved financial inclusion and individuals’ financial well-being as well as a support to financial stability. The relevance of financial education policies is acknowledged at the highest global policy level: in 2012, G20 Leaders endorsed the OECD/INFE High-level Principles on National Strategies for Financial Education that specifically identify youth as one of the priority targets of government policies in this domain. That same year, Asia-Pacific Economic Cooperation (APEC) Ministers of Finance identified financial literacy as a critical life skill. The publication addresses the challenges linked to the introduction of financial education in schools, and provides practical guidance and case studies to assist policy makers, and a comparative analysis of existing learning frameworks for financial education in the formal school system.
    DOI: 10.1787/9789264174825-en
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    Instructions relatives aux aspects intéressant les prix de transfert des actifs incorporels (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225350
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Aspects of Intangibles
    Keywords: Taxation
    Abstract: Le présent livrable contient des propositions de révisions des Principes de l’OCDE applicables en matière de prix de transfert destinées à faire en sorte que les prix de transfert soient conformes à la création de valeur en matière d’actifs incorporels. Ces propositions visent à clarifier la définition des actifs incorporels ainsi qu’à fournir des instructions concernant les transferts entre parties liées, y compris les transactions portant sur des actifs incorporels et la prise en compte, au regard des prix de transfert, des caractéristiques des marchés locaux et des synergies entre sociétés. Certaines questions concernant les prix de transfert des actifs incorporels sont étroitement liées à d’autres questions qui doivent être traitées en 2015, ayant trait en particulier à la répartition des risques entre les membres d’un groupe d’entreprises multinationales et à la requalification des transactions. C’est à cause des liens entre ces questions que certaines sections du présent livrable sont amenées à évoluer et ne seront finalisées qu’en 2015.
    DOI: 10.1787/9789264225350-fr
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  • 69
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    Lobbyists, Governments and Public Trust, Volume 3 : Implementing the OECD Principles for Transparency and Integrity in Lobbying (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214224
    Language: English
    Pages: Online-Ressource (224 p.) , ill.
    Parallel Title: Erscheint auch als OECD Lobbyists, governments and public trust ; Vol. 3: Implementing the OECD Principles for Transparency and Integrity in Lobbying
    Keywords: Governance ; OECD ; Lobbyismus
    Abstract: This report takes stock of progress made in implementing the 2010 Recommendation on Principles for Transparency and Integrity in Lobbying – the only international instrument addressing major risks in the public decision-making process related to lobbying. The review process found that although there is an emerging consensus on the need for transparency to shed light on lobbying, new regulations are often scandal-driven instead of forward looking. In countries that have regulations in place, the degree of transparency in lobbying varies considerably across OECD members. Moving forward, it will be essential for countries to focus efforts on the implementation of the Recommendation, in order to strengthen confidence in the public decision-making process and restore trust in government. It will also be crucial to strengthen the implementation of the wider integrity framework, as it is the prime tool for safeguarding transparency and integrity in the decision-making process in general and lobbying practices in particular.
    DOI: 10.1787/9789264214224-en
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  • 70
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    Green Growth Indicators 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202030
    Language: English
    Pages: Online-Ressource (144 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Green growth indicators 2014
    Keywords: Nachhaltige Entwicklung ; Wirtschaftswachstum ; OECD-Staaten ; Environment ; Bericht ; OECD ; Nachhaltigkeit
    Abstract: The OECD Green Growth Strategy supports countries in fostering economic growth and development while ensuring that natural assets continue to provide the resources and environmental services on which well-being relies. Policies that promote green growth need to be founded on a good understanding of the determinants of green growth and need to be supported with appropriate indicators to monitor progress and gauge results. This book updates the 2011 Towards Green Growth: Monitoring progress. It presents the OECD framework for monitoring progress towards green growth and a selection of updated indicators that illustrate the progress that OECD countries have made since the 1990s.
    DOI: 10.1787/9789264202030-en
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    Greening Household Behaviour : Overview from the 2011 Survey - Revised edition (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214651
    Language: English
    Pages: Online-Ressource (304 p.)
    Series Statement: OECD Studies on Environmental Policy and Household Behaviour
    Parallel Title: Parallelausg. Vers des comportements plus environnementaux ; Vue d'ensemble de l'enquête 2011
    Parallel Title: Erscheint auch als Greening household behaviour
    Keywords: OECD ; Konsumentenverhalten ; Umweltbewusstsein ; Lebensstil ; OECD-Staaten ; Environment ; OECD ; Verbraucherverhalten ; Lebensstil ; Umweltbewusstsein
    Abstract: Developing growth strategies that promote greener lifestyles requires a good understanding of the factors that affect people’s behaviour towards the environment. Based on periodic surveys of more than 10 000 households, this publication presents responses from the most recent round of the OECD survey implemented in 2011, in 5 areas (energy, food, transport, waste and water) and 11 countries: Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland. The survey provides a common framework to collect unique empirical evidence for better policy design. Analysis comparing the data across countries, policy conditions and household characteristics reveals which measures most effectively change behaviour. Each round of the survey also allows to track changes over time and to explore new emerging issues. The new survey confirms the importance of providing the right economic incentives for influencing our decisions. The findings indicate that “soft” measures such as labelling and public information campaigns also have a significant complementary role to play. Spurring desirable behaviour change requires a mix of these instruments. This edition completely replaces the previously posted 2013 edition.
    DOI: 10.1787/9789264214651-en
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  • 72
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222878
    Language: English
    Pages: Online-Ressource (112 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: Ghana 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Ghana. 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 120 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.
    DOI: 10.1787/9789264222878-en
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  • 73
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mexico 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217751
    Language: English
    Pages: Online-Ressource (128 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: Mexico 2014
    DDC: 338.979843009047
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Mexico. 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 120 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.
    DOI: 10.1787/9789264217751-en
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  • 74
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    Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264219120
    Language: English
    Pages: Online-Ressource (108 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Korean version)
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Chinese version)
    Parallel Title: Erscheint auch als Preventing the granting of treaty benefits in inappropriate circumstances
    Keywords: Taxation
    Abstract: This report includes proposed changes to the OECD Model Tax Convention to prevent treaty abuse. Countries participating in the BEPS Project have agreed on a minimum standard to prevent treaty shopping and other strategies aimed at obtaining inappropriately the benefit of certain provisions of tax treaties. The report also ensures that tax treaties do not inadvertently prevent the application of legitimate domestic anti-abuse rules. The report clarifies that tax treaties are not intended to be used to generate double non-taxation and identifies the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country. The model provisions included in the report provide intermediary guidance as additional work is needed, in particular in relation to the limitation on benefits rule.
    DOI: 10.1787/9789264219120-en
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  • 75
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Chile 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217676
    Language: English
    Pages: Online-Ressource (120 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: Chile 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Chile ; Taxation ; Chile
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Chile. 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 120 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.
    DOI: 10.1787/9789264217676-en
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    Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223455
    Language: German
    Pages: Online-Ressource (70 p.)
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
    Keywords: Taxation
    Abstract: Sondersteuerregelungen sind nach wie vor ein kritischer Bereich im internationalen Steuerrecht. Der BEPS-Bericht der OECD stellte fest, dass hier wirkungsvollere Maßnahmen notwendig sind und dass die Arbeiten des Forums Schädliche Steuerpraktiken (FHTP) mit Blick auf Substanz und Transparenz neu ausgerichtet werden müssen. Dieser Zwischenbericht informiert über die diesbezüglich bislang erzielten Fortschritte.
    DOI: 10.1787/9789264223455-de
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belize 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222854
    Language: English
    Pages: Online-Ressource (120 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: Belize 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Belize. 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 120 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.
    DOI: 10.1787/9789264222854-en
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  • 78
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Montserrat 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217768
    Language: English
    Pages: Online-Ressource (92 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: Montserrat 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Montserrat ; Taxation ; Montserrat
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Montserrat. 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 120 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.
    DOI: 10.1787/9789264217768-en
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  • 79
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Russian Federation 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223103
    Language: English
    Pages: Online-Ressource (164 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: Russian Federation 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Russland ; Taxation ; Russian Federation
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Russian Federation. 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 120 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.
    DOI: 10.1787/9789264223103-en
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  • 80
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217492
    Language: English
    Pages: Online-Ressource (112 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: Antigua and Barbuda 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Antigua and Barbuda. 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 120 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.
    DOI: 10.1787/9789264217492-en
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    Matching Economic Migration with Labour Market Needs (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216501
    Language: English
    Pages: Online-Ressource (384 p.)
    Parallel Title: Parallelausg. Gérer les migrations économiques pour mieux répondre aux besoins du marché du travail
    Parallel Title: Erscheint auch als Matching economic migration with labour market needs
    Keywords: Regionale Arbeitsmobilität ; Arbeitsmigranten ; Arbeitsnachfrage ; Matching ; OECD-Staaten ; EU-Staaten ; Employment ; Social Issues/Migration/Health ; Forschungsbericht ; OECD ; Europäische Union ; Ausländischer Arbeitnehmer
    Abstract: This publication gathers the papers presented at the “OECD-EU dialogue on mobility and international migration: matching economic migration with labour market needs” (Brussels, 24-25 February 2014), a conference jointly organised by the European Commission and the OECD. It provides new evidence on the role that international migration has played in Europe and in selected other OECD countries over the past decade in terms of labour force; educational attainment; and occupational changes. It analyses the availability and use of migrants’ skills based on an in-depth literature review as well as new data analyses for Europe and the United States, Canada and the OECD as a whole, taking advantage of the International Survey of Adult Skills – PIAAC. Finally, several chapters discuss the potential role of international migration in meeting current and future labour market needs in Europe, in the United States and in the European Union. This work shows that although migration can make an important contribution to labour force growth, its role in counterbalancing the effects of population ageing will depend on the capacity of countries to match labour needs to migrants’ characteristics.
    DOI: 10.1787/9789264216501-en
    URL: Volltext
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  • 82
    Online Resource
    Online Resource
    Neutraliser les effets des dispositifs hybrides (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225268
    Language: French
    Pages: Online-Ressource (106 p.)
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements
    Parallel Title: Parallelausg. Neutralisierung der Effekte hybrider Gestaltungen
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Korean version)
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Chinese version)
    Keywords: Taxation
    Abstract: Ce livrable fournit des recommandations en vue de l’adoption, au niveau national, de règles destinées à neutraliser les effets des dispositifs hybrides ainsi que des propositions de modifications à apporter au Modèle de convention fiscale de l’OCDE pour combattre ces mécanismes. Une fois transposées dans la législation nationale, les recommandations énoncées dans la Partie 1 du livrable permettront de neutraliser les effets des dispositifs hybrides internationaux aboutissant à de multiples déductions au titre d’une seule dépense ou à une déduction dans un pays ou territoire non contrebalancée par une imposition équivalente dans un autre pays ou territoire. La Partie 1 sera complétée par des commentaires visant à expliquer les règles préconisées et à en illustrer l’application à l’aide d’exemples concrets. La Partie 2 présente des propositions de modifications du Modèle de convention destinées à garantir que les avantages prévus par des conventions fiscales ne sont accordés à des entités hybrides (y compris aux entités ayant la double résidence) que lorsque les circonstances s’y prêtent. Sont également examinées dans la Partie 2 les interactions entre les modifications du Modèle de convention fiscale et les recommandations relatives aux règles devant figurer dans les législations nationales énoncées dans la Partie 1.
    DOI: 10.1787/9789264225268-fr
    URL: Volltext
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  • 83
    Book
    Book
    Gleichstellung der Geschlechter : Zeit zu handeln (2013)
    [Paris] : Organisation for Economic Co-operation and Development
    Details
    ISBN: 9789264190337
    Language: German
    Pages: 284 S. , graph. Darst
    DDC: 305.3
    RVK:
    DF 2000
    RVK:
    DH 1000
    RVK:
    MS 3000
    RVK:
    MS 3100
    RVK:
    QV 221
    RVK:
    LB 44000
    RVK:
    MS 3200
    Keywords: Aufsatzsammlung ; OECD ; Geschlechterpolitik
    Note: Includes bibliographical references
    URL: Inhaltsverzeichnis
    URL: Volltext  (kostenfrei)
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    Book
    HU Berlin
    GBV
  • 84
    Online Resource
    Online Resource
    The Swedish tax on nitrogen oxide emissions : lessons in environmental policy reform (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 29 Seiten) , Illustrationen
    Series Statement: OECD environment policy paper no. 02 (December 2013)
    Series Statement: OECD Environment Policy Papers no.2
    Keywords: Treibhausgas-Emissionen ; Ökosteuer ; Umweltpolitik ; Schweden ; Environment ; Taxation ; Sweden ; Amtsdruckschrift ; Graue Literatur
    Abstract: Sweden was facing a serious soil acidification and water eutrophication problem caused partly by emissions of nitrogen oxides (NOx) from combustion processes in transport, industry and power. In 1992, Sweden introduced a high tax on NOx emissions from large combustion sources (e.g. power plants, industrial plants, waste incinerators). The tax was accompanied by a refund according to the amount of energy generated. This ensures that facilities with low NOx emission intensitites are net beneficiaries of the scheme. Continuous monitoring of emissions was also made mandatory. The tax was designed to accelerate and stimulate investment in advanced combustion and pollution-abatement technologies and as a supplement to existing regulatory measures.
    DOI: 10.1787/5k3tpspfqgzt-en
    URL: Volltext  (lizenzpflichtig)
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  • 85
    Book
    Book
    How's life? : Measuring well-being (2013)
    Paris : OECD
    Details
    ISBN: 9789264200746
    Language: English
    Pages: 211 S. , grafh. Darst. , 27 cm
    Series Statement: How's life? 2013
    Series Statement: How's life?
    Parallel Title: Erscheint auch als
    DDC: 306
    RVK:
    MS 1330
    RVK:
    MS 2600
    RVK:
    MS 4050
    RVK:
    QX 700
    Keywords: OECD ; Gesundheitsindikator ; Wohlbefinden ; Gesundheit ; Public health ; Public health / Evaluation ; Statistik ; Statistik ; Wohlbefinden ; Gesundheit ; OECD ; Gesundheitsindikator
    Note: Einzelaufnahme eines Zeitschriftenheftes
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    KOBV
    BVB
  • 86
    Online Resource
    Online Resource
    Fiscal Federalism 2014 : Making Decentralisation Work (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204577
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Parallel Title: Erscheint auch als Fiscal federalism 2014
    Keywords: Finanzbeziehungen ; OECD-Staaten ; Finance and Investment ; Governance ; Taxation
    Abstract: This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible chapters provide: insight into how sub-central governments are managing ongoing consolidation, as well as how fiscal decentralisation fosters economic growth and educational attainment; a balanced account of the virtues and limits of tax competition between jurisdictions; an overview of fiscal equalisation policy; and some fascinating background information about past tax and public service reforms.
    DOI: 10.1787/9789264204577-en
    URL: Volltext
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  • 87
    Online Resource
    Online Resource
    La relación cooperativa: Un marco de referencia : De la relación cooperativa al cumplimiento cooperativo (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207547
    Language: Spanish
    Pages: Online-Ressource (114 p.)
    Parallel Title: Parallelausg. Co-operative Compliance; A Framework; From Enhanced Relationship to Co-operative Compliance
    Keywords: Taxation
    Abstract: El presente informe se ha elaborado con el fin de pasar revista a los avances en la aplicación del concepto de “cumplimiento cooperativo” y los cambios que han sucedido en el mundo de la empresa y el entorno económico en los cinco años transcurridos desde que el Foro de Administración Tributaria publicó el “Estudio sobre el papel de los intermediarios fiscales” (Study into the Role of Tax Intermediaries). El presente informe analiza las experiencias pasadas y presentes y se centra en la evaluación del enfoque del cumplimiento cooperativo y en la forma en que las administraciones tributarias evalúan su contribución a la consecución de resultados en materia de cumplimiento fiscal.
    DOI: 10.1787/9789264207547-es
    URL: Volltext
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  • 88
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Singapore 2013 : Phase 2: Implementation of the Standard in Practice (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192140
    Language: English
    Pages: Online-Ressource (122 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Singapore
    Abstract: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Singapore, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264192140-en
    URL: Volltext
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  • 89
    Online Resource
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cyprus 2013 : Phase 2: Implementation of the Standard in Practice (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205482
    Language: English
    Pages: Online-Ressource (110 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Cyprus
    Abstract: This report contains the “Phase 2: Implementation of the Standards in Practice” Global Forum Peer Review of Cyprus, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this country. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264205482-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 90
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2013 : Phase 2: Implementation of the Standard in Practice (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264206151
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Jamaica
    Abstract: This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Jamaica. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264206151-en
    URL: Volltext
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  • 91
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2013 : Phase 2: Implementation of the Standard in Practice (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202832
    Language: English
    Pages: Online-Ressource (108 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 ; Monaco 2013 ; Phase 2 ; mise en œuvre pratique des normes
    Keywords: Taxation ; Monaco
    Abstract: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Monaco, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264202832-en
    URL: Volltext
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  • 92
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2013 : Phase 2: Implementation of the Standard in Practice (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202771
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; San Marino
    Abstract: This report contains the “Phase 2: Implementation of the Standard in Practice” review for San Marino, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264202771-en
    URL: Volltext
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  • 93
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Greece 2013 : Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205666
    Language: English
    Pages: Online-Ressource (118 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Greece
    Abstract: This report includes Phase 1 and Phase 2 reviews for Greece incorporating Phase 2 ratings. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264205666-en
    URL: Volltext
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  • 94
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    The Survey of Adult Skills : Reader's Companion (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204027
    Language: English
    Pages: Online-Ressource (124 p.) , ill.
    Parallel Title: Parallelausg. L'évaluation des compétences des adultes ; Manuel à l'usage des lecteurs
    Parallel Title: Erscheint auch als The survey of adult skills
    RVK:
    DW 1000
    Keywords: Erwachsene ; Qualifikation ; Bildungsniveau ; Erwachsenenbildung ; OECD-Staaten ; Education ; Erwachsener ; Schreib- und Lesefähigkeit ; Rechenfähigkeit ; Informationstechnik ; OECD
    Abstract: This reader’s companion for the Survey of Adult Skills explains what the survey measures and the methodology behind the measurements, provides content of the background questionnaires, examines the relationship between this survey and other skills surveys, as well the issues of ‘key competencies” and measurements of human capital.
    DOI: 10.1787/9789264204027-en
    URL: Volltext
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  • 95
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    Supporting Investment in Knowledge Capital, Growth and Innovation (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264193307
    Language: English
    Pages: Online-Ressource (360 p.)
    Parallel Title: Erscheint auch als Supporting investment in knowledge capital, growth and innovation
    DDC: 332.024
    Keywords: Innovation ; Wissensmanagement ; Wirtschaftswachstum ; OECD-Staaten ; Finance and Investment ; Governance ; Science and Technology ; Industry and Services ; Bericht ; Forschung und Entwicklung ; Wissensmanagement ; OECD
    Abstract: Knowledge-based capital (KBC) results from business investment in non-physical assets such as R&D, data, software, patents, new business models, organizational processes, firm-specific skills and designs. This publication brings together the results of a two-year programme of work at the OECD on New Sources of Growth and the role of Knowledge-based Capital (NSG-KBC). This work shows that business investment in KBC is a key to future productivity growth and living standards. In many countries, business investment in KBC has increased faster than - and in some countries significantly exceeds - investment in physical capital (like machinery). To promote long-term growth and the jobs of tomorrow, governments must ensure that framework conditions, institutions and policies facilitate business investment in KBC. Emerging economies are also making concerted efforts to help their businesses accumulate KBC. This book sets out policy analyses and recommendations in the fields of: innovation; taxation; entrepreneurship and business development; corporate reporting; big data; competition and measurement.
    DOI: 10.1787/9789264193307-en
    URL: Volltext
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  • 96
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belize 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191822
    Language: English
    Pages: Online-Ressource (84 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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    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 100 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: 10.1787/9789264191822-en
    URL: Volltext
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  • 97
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2013 : Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205628
    Language: English
    Pages: Online-Ressource (98 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 ; France 2013 ; Phase 1 Phase 2, avec les notations de Phase 2
    Keywords: Taxation ; France
    Abstract: This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for France, incorporating Phase 2 ratings. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264205628-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 98
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: South Africa 2013 : Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205901
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; South Africa
    Abstract: This report includes revised Phase 1 and Phase 2 reviews of South Africa, now updated with ratings. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264205901-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
  • 99
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Iceland 2013 : Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205680
    Language: English
    Pages: Online-Ressource (106 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Iceland
    Abstract: This report contains Phase 1 and Phase 2 reviews of Iceland, now incorporating Phase 2 ratings. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264205680-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
  • 100
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Australia 2013 : Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205529
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Australia
    Abstract: This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Australia, now incorporating Phase 2 ratings. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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: 10.1787/9789264205529-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    MPI Ethno. Forsch.
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