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  • 2000-2004  (42)
  • Organisation for Economic Co-operation and Development  (36)
  • European Conference of Ministers of Transport  (6)
  • Industry and Services  (24)
  • Taxation  (18)
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Material
Years
Year
Subjects(RVK)
  • 1
    Online Resource
    Online Resource
    Vienna : Federal Ministry of Social Security, Generations and Consumer Protection
    ISBN: 9789264065857
    Language: German
    Pages: Online-Ressource (9 p.)
    Parallel Title: Parallelausg. OECD Guidelines for Protecting Consumers from Fraudulent and Deceptive Commercial Practices across Borders
    Parallel Title: Parallelausg. Directrices de la OCDE para la Protección de los Consumidores de Prácticas Comerciales Transfronterizas Fraudulentas y Engañosas
    Parallel Title: Parallelausg. Raccomandazione del Consiglio OCSE Concernente le Linee Guida Sulla Tutela dei Consumatori Contro le Pratiche Commerciali Transfrontaliere Fraudolente e Ingannevoli
    Parallel Title: Parallelausg. Linhas directrizes que regem a protecção dos consumidores contra as práticas comerciais transfronteiriças fraudulentas e enganosas
    Keywords: Industry and Services
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  • 2
    ISBN: 9789264026186
    Language: English
    Pages: Online-Ressource (52 p)
    Parallel Title: Parallelausg. Compendium statistique 2004 de la science et de la technologie
    Keywords: Science and Technology ; Industry and Services
    Abstract: The S&T Statistical Compendium 2004 was prepared for the January 2004 meeting of the Committee for Scientific and Technological Policy (CSTP) at Ministerial level and mainly draws on databases, indicators and methodology developed by the CSTP’s Working Party of National Experts on Science and Technology Indicators (NESTI) Working Party, and compiled by the Directorate for Science, Technology and Industry (DSTI). It presents a wide selection of the most policy-relevant and internationally comparable indicators currently available in the field of science and technology. The document looks at the state of science and technology in the OECD across four broad dimensions:• Section A: Innovation and R&D.• Section B: Human Resources in Science and Technology (HRST).• Section C: Patents.• Section D: Other areas (ICT, globalisation, industrial structure).
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  • 3
    ISBN: 9789264015999
    Language: English
    Pages: Online-Ressource (68 p.)
    Parallel Title: Parallelausg. Principes de gouvernement d'entreprise de l'OCDE 2004
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004 (Arabic version)
    Parallel Title: Parallelausg. OECD-Grundsätze der Corporate Governance 2004
    Parallel Title: Parallelausg. Principios de Gobierno Corporativo de la OCDE 2004
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004 Edition (Japanese version)
    Parallel Title: Parallelausg. Os Princípios da OCDE sobre o Governo das Sociedades 2004
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004 (Slovenian version)
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004 (Serbian version)
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004 (Chinese version)
    RVK:
    Keywords: Governance ; Industry and Services
    Abstract: Since they were issued in 1999, the OECD Principles of Corporate Governance have gained worldwide recognition as an international benchmark for good corporate governance. They are actively used by governments, regulators, investors, corporations and stakeholders in both OECD and non-OECD countries and have been adopted by the Financial Stability Forum as one of the Twelve Key Standards for Sound Financial Systems. This revised version takes into account developments since 1999 and includes several important amendments.
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  • 4
    ISBN: 9789264064935
    Language: German
    Pages: Online-Ressource (87 p.)
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004
    Parallel Title: Parallelausg. Principes de gouvernement d'entreprise de l'OCDE 2004
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004 (Arabic version)
    Parallel Title: Parallelausg. Principios de Gobierno Corporativo de la OCDE 2004
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004 Edition (Japanese version)
    Parallel Title: Parallelausg. Os Princípios da OCDE sobre o Governo das Sociedades 2004
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004 (Slovenian version)
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004 (Serbian version)
    Parallel Title: Parallelausg. OECD Principles of Corporate Governance 2004 (Chinese version)
    RVK:
    Keywords: Governance ; Industry and Services
    Abstract: Die OECD-Grundsätze der Corporate Governance wurden 1999 vom Rat der OECD auf Ministerebene gebilligt und sind seitdem zu einer internationalen Richtschnur für politische Entscheidungsträger, Investoren, Unternehmen und sonstige interessierte Gruppen in aller Welt geworden. Sie haben die Corporate-Goverance-Agenda vorangebracht und liefern präzise Orientierungshilfen für Gesetzes- und Regulierungsinitiativen in OECD-Mitglieds- wie auch Nichtmitgliedsländern. Das Forum für Finanzmarktstabilität hat die Grundsätze in den Katalog der zwölf Kernstandards für solide Finanzsysteme aufgenommen. Die Grundsätze bilden ferner die Ausgangsbasis eines umfassenden Programms der Zusammenarbeit zwischen OECD- und Nicht-OECD-Ländern und dienen als Grundlage für das Corporate-Governance-Modul der Weltbank/IWF-Berichte über die Einhaltung von Standards und Kodizes (Reports on the Observance of Standards and Codes ROSC).
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789282103197
    Language: English
    Pages: Online-Ressource (197 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. La réforme des taxes et des redevances dans les transports
    DDC: 336.278388094
    Keywords: Taxation ; Transport
    Abstract: This report examines the economic principles for efficient systems of taxation and provides a framework for international comparisons of transport taxes and charges. It investigates the price and tax changes likely to result from the reform of transport charges to maximise efficiency, and their impact on motorists, hauliers and users of other transport services. The report also assesses the impact of national differences in taxation on the competitiveness of hauliers internationally.
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  • 6
    ISBN: 9789264065628
    Language: German
    Pages: Online-Ressource (40 p)
    Parallel Title: Parallelausg. Promoting Entrepreneurship and Innovative SMEs in a Global Economy
    Parallel Title: Parallelausg. Promouvoir l'entreprenariat et les PME innovantes dans une économie mondialisée
    Keywords: Industry and Services
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  • 7
    ISBN: 9789264065871
    Language: Portuguese
    Pages: Online-Ressource (11 p.)
    Parallel Title: Parallelausg. OECD Guidelines for Protecting Consumers from Fraudulent and Deceptive Commercial Practices across Borders
    Parallel Title: Parallelausg. OECD-Leitlinien zum Schutz der Verbraucher vor grenzüberschreitenden betrügerischen und irreführenden Handelspraktiken
    Parallel Title: Parallelausg. Directrices de la OCDE para la Protección de los Consumidores de Prácticas Comerciales Transfronterizas Fraudulentas y Engañosas
    Parallel Title: Parallelausg. Raccomandazione del Consiglio OCSE Concernente le Linee Guida Sulla Tutela dei Consumatori Contro le Pratiche Commerciali Transfrontaliere Fraudolente e Ingannevoli
    Keywords: Industry and Services
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  • 8
    ISBN: 9789264065864
    Language: Italian
    Pages: Online-Ressource
    Parallel Title: Parallelausg. OECD Guidelines for Protecting Consumers from Fraudulent and Deceptive Commercial Practices across Borders
    Parallel Title: Parallelausg. OECD-Leitlinien zum Schutz der Verbraucher vor grenzüberschreitenden betrügerischen und irreführenden Handelspraktiken
    Parallel Title: Parallelausg. Directrices de la OCDE para la Protección de los Consumidores de Prácticas Comerciales Transfronterizas Fraudulentas y Engañosas
    Parallel Title: Parallelausg. Linhas directrizes que regem a protecção dos consumidores contra as práticas comerciais transfronteiriças fraudulentas e enganosas
    Keywords: Industry and Services
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  • 9
    ISBN: 9789264103214
    Language: Spanish
    Pages: Online-Ressource (274 p.)
    Parallel Title: Parallelausg. Entrepreneurship and Local Economic Development; Programme and Policy Recommendations
    Parallel Title: Parallelausg. L'entreprenariat et le développement économique local ; Quels programmes et quelles politiques ?
    Parallel Title: Parallelausg. Entrepreneurship and Local Economic Development; Programme and Policy Recommendations (Turkish version)
    Parallel Title: Parallelausg. Entrepreneurship and Local Economic Development: Programme and Policy Recommendations
    Parallel Title: Parallelausg. L'entreprenariat et le développement économique local : Quels programmes et quelles politiques ?
    Parallel Title: Parallelausg. Entrepreneurship and Local Economic Development: Programme and Policy Recommendations (Turkish version)
    Keywords: Employment ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: En los países miembros de la OCDE resulta sorprendente el espectro, número y crecimiento de los programas de apoyo para la iniciativa empresarial y la microempresa. Buena parte del interés de política por fomentar la iniciativa empresarial se refleja en la convicción de que la creación de nuevas empresas contribuirá a facilitar el logro de importantes objetivos económicos y sociales. El aumento en el ritmo de creación de empresas es hoy una inquietud casi universal para las autoridades locales, al igual que para los gobiernos centrales que desean combatir la marginación económica local. Sin embargo, a pesar del amplio interés de política, pocos estudios han analizado sistemáticamente la relación entre la creación de nuevas empresas y el desarrollo económico local. Esta publicación analiza las principales rutas a través de las cuales la creación de empresas y su desarrollo puede tener un impacto sobre las economías locales. Así, se analiza la evidencia empírica acerca de la relación entre la iniciativa empresarial y las economías locales. Asimismo, se demuestra que aunque la creación de empresas puede resultar un componente crucial para el desarrollo económico local, el fomento de la iniciativa empresarial no constituye una panacea para el desarrollo. Por ello, se discuten a profundidad una serie de limitaciones potenciales de las estrategias orientadas hacia la iniciativa empresarial y cómo estas limitaciones pueden contrarrestarse. Este libro presenta detalladas recomendaciones de política tanto en el ámbito gubernamental local como nacional. Las recomendaciones se relacionan con tres ámbitos temáticos: estrategia, financiamiento y diseño de programas. Se espera que estos lineamientos sean de utilidad para los gobiernos centrales y locales en el diseño y la puesta en marcha de programas y estrategias eficaces en términos de costos. En este sentido, la presente publicación describe los tipos de investigación que deben llevarse a cabo para lograr un mejor entendimiento de los temas clave de política.
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  • 10
    ISBN: 9789264108059
    Language: German
    Pages: Online-Ressource (69 p)
    Parallel Title: Parallelausg. OECD Guidelines for Multinational Enterprises; Revision 2000
    Parallel Title: Parallelausg. Les Principes directeurs de l'OCDE à l'intention des entreprises multinationales ; Révision 2000
    Parallel Title: Parallelausg. OECD Guidelines for Multinational Enterprises: Revision 2000
    Parallel Title: Parallelausg. Les Principes directeurs de l'OCDE à l'intention des entreprises multinationales : Révision 2000
    Keywords: Governance ; Industry and Services
    Abstract: Die OECD-Leitsätze für multinationale Unternehmen sind neben den ILO-Kernarbeitsnormen und dem UN Global Compact weltweit das wichtigste Instrument zur Förderung von verantwortungsvoller Unternehmensführung. Für Unternehmen bieten sie einen Verhaltenskodex bei Auslandsinvestitionen und für die Zusammenarbeit mit ausländischen Zulieferern. Die Leitsätze beschreiben, was von Unternehmen bei ihren weltweiten Aktivitäten im Umgang mit Gewerkschaften, im Umweltschutz, bei der Korruptionsbekämpfung oder der Wahrung von Verbraucherinteressen erwartet wird.
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  • 11
    ISBN: 9789264065840
    Language: Spanish
    Pages: Online-Ressource (22 p.)
    Parallel Title: Parallelausg. OECD Guidelines for Protecting Consumers from Fraudulent and Deceptive Commercial Practices across Borders
    Parallel Title: Parallelausg. OECD-Leitlinien zum Schutz der Verbraucher vor grenzüberschreitenden betrügerischen und irreführenden Handelspraktiken
    Parallel Title: Parallelausg. Raccomandazione del Consiglio OCSE Concernente le Linee Guida Sulla Tutela dei Consumatori Contro le Pratiche Commerciali Transfrontaliere Fraudolente e Ingannevoli
    Parallel Title: Parallelausg. Linhas directrizes que regem a protecção dos consumidores contra as práticas comerciais transfronteiriças fraudulentas e enganosas
    Keywords: Industry and Services
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing and European Conference of Ministers of Transport
    ISBN: 9789282103203
    Language: French
    Pages: Online-Ressource (207 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Reforming Transport Taxes
    Keywords: Taxation ; Transport ; Europa ; Verkehrsteuer ; Reform
    Abstract: Cet ouvrage examine les principes économiques qui sous-tendent les systèmes fiscaux les plus efficaces et fournit un cadre en vue de comparer les taxes et les redevances à l’échelle internationale. Il analyse les effets potentiels d’une réforme des taxes et des redevances du secteur visant à optimiser leur efficacité et étudie les changements susceptibles de se produire en matière de prix et de taxes, tant pour les automobilistes et les transporteurs routiers que pour les utilisateurs de services de transport. Il étudie l’impact que les disparités fiscales entre pays ont sur leur compétitivité au niveau international.
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  • 13
    ISBN: 9789264101821
    Language: English
    Pages: Online-Ressource (212 p.)
    Series Statement: Series on Chemical Accidents
    Parallel Title: Parallelausg. OECD Guiding Principles for Chemical Accident Prevention, Preparedness and Response; (Chinese version)
    Parallel Title: Parallelausg. Principes directeurs de l'OCDE pour la prévention, la préparation et l'intervention en matière d'accidents chimiques
    Parallel Title: Parallelausg. OECD Guiding Principles for Chemical Accident Prevention, Preparedness and Response: (Chinese version)
    Keywords: Environment ; Governance ; Industry and Services
    Abstract: This second comprehensive edition of these Principles is to help public authorities, industry and communities worldwide anticipate accidents involving hazardous substances resulting from technological and natural disasters, as well as sabotage. It addresses the following issues: preventing the occurrence of chemical accidents and near-misses; preparing for accidents through emergency planning, public communication, etc.; responding to accidents and minimising their adverse effects; and following-up to accidents, regarding clean-up, reporting and investigation.
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  • 14
    ISBN: 9789264103573
    Language: Multiple languages
    Pages: Online-Ressource (32 p.)
    Parallel Title: Parallelausg. OECD-Leitlinien zum Schutz der Verbraucher vor grenzüberschreitenden betrügerischen und irreführenden Handelspraktiken
    Parallel Title: Parallelausg. Directrices de la OCDE para la Protección de los Consumidores de Prácticas Comerciales Transfronterizas Fraudulentas y Engañosas
    Parallel Title: Parallelausg. Raccomandazione del Consiglio OCSE Concernente le Linee Guida Sulla Tutela dei Consumatori Contro le Pratiche Commerciali Transfrontaliere Fraudolente e Ingannevoli
    Parallel Title: Parallelausg. Linhas directrizes que regem a protecção dos consumidores contra as práticas comerciais transfronteiriças fraudulentas e enganosas
    Keywords: Industry and Services
    Abstract: Cross-border trade and the Internet bring substantial benefits to businesses and consumers alike, but also pose new challenges to the collective ability of governments to protect consumers from fraudulent and deceptive commercial practices. Such practices undermine the integrity of markets to the detriment of all businesses and consumers. These Guidelines establish a common framework to enable OECD member countries to better combat fraudulent and deceptive cross-border commercial practices through closer, faster, and more efficient co-operation among their consumer protection agencies.
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  • 15
    ISBN: 9789264018853
    Language: Multiple languages
    Pages: Online-Ressource (54 p)
    Keywords: Taxation
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  • 16
    ISBN: 9789264019119
    Language: English
    Pages: Online-Ressource (216 p.)
    Series Statement: Series on Chemical Accidents
    Parallel Title: Parallelausg. Document d'orientation de l'OCDE sur les indicateurs de performance en matière de sécurité ; Document d'accompagnement des Principes directeurs de l'OCDE pour la prévention, la préparation et l'intervention en matière d'accidents chimiques
    Parallel Title: Parallelausg. OECD Guidance on Safety Performance Indicators; A Companion to the OECD Guiding Principles for Chemical Accident Prevention, Preparedness and Response (Chinese version)
    Parallel Title: Parallelausg. Document d'orientation de l'OCDE sur les indicateurs de performance en matière de sécurité : Document d'accompagnement des Principes directeurs de l'OCDE pour la prévention, la préparation et l'intervention en matière d'accidents chimiques
    Parallel Title: Parallelausg. OECD Guidance on Safety Performance Indicators: A Companion to the OECD Guiding Principles for Chemical Accident Prevention, Preparedness and Response (Chinese version)
    Keywords: Environment ; Industry and Services
    Abstract: Guidance on Safety Performance Indicators provides a systemic approach to measuring the success of stakeholders' chemical safety programmes by detailing targets, activity indicators and outcome indicators. It also provides flexibility for groups to design programmes to assess their own performance related to the prevention of, preparedness for, and response to chemical accidents. The SPI (Safety Performance Indicators) serves as a guide to help industry, authorities and communities measure the extent to which actions help improve chemical safety.
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  • 17
    ISBN: 9789264199798
    Language: English
    Pages: Online-Ressource (240 p.)
    Series Statement: Local Economic and Employment Development (LEED)
    Parallel Title: Parallelausg. L'entreprenariat et le développement économique local ; Quels programmes et quelles politiques ?
    Parallel Title: Parallelausg. Iniciativa empresarial y desarrollo económico local ; recomendaciones para la aplicación de programas y políticas
    Parallel Title: Parallelausg. Entrepreneurship and Local Economic Development; Programme and Policy Recommendations (Turkish version)
    Parallel Title: Parallelausg. L'entreprenariat et le développement économique local : Quels programmes et quelles politiques ?
    Parallel Title: Parallelausg. Iniciativa empresarial y desarrollo económico local : recomendaciones para la aplicación de programas y políticas
    Parallel Title: Parallelausg. Entrepreneurship and Local Economic Development: Programme and Policy Recommendations (Turkish version)
    Keywords: Employment ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: Few studies have systematically examined the relationship between the creation of new firms and local economic development -- yet it is a universal concern for central and local governments wishing to combat localised economic distress. This book examines the principal routes through which enterprise creation can have a positive impact on local economies. Recommendations cover three thematic areas: strategy, finance and programme design. The book is for investment agencies, entrepreneurs seeking to invest locally and economists in the corporate sector. "Overall, this is an excellent overview of the key issues concerning entrepreneurship and local economic development. While primarily aimed at the pragmatic policymakers, who will find it extremely valuable, it also has the rigor and breadth to interest researchers and students." Ronald McQuaidEmployment Research InstituteNapier University, Edinburgh, UKJOURNAL OF REGIONAL SCIENCE, VOL. 44, NO. 3, 2004
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  • 18
    ISBN: 9789264033979
    Language: English
    Pages: Online-Ressource (67 p)
    Parallel Title: Parallelausg. Les Principes directeurs de l'OCDE à l'intention des entreprises multinationales ; Révision 2000
    Parallel Title: Parallelausg. Die OECD-Leitsätze für multinationale Unternehmen; Neufassung 2000
    Parallel Title: Parallelausg. Les Principes directeurs de l'OCDE à l'intention des entreprises multinationales : Révision 2000
    Parallel Title: Parallelausg. Die OECD-Leitsätze für multinationale Unternehmen: Neufassung 2000
    Keywords: Governance ; Industry and Services
    Abstract: The revised OECD Guidelines for Multinational Enterprises were adopted by the governments of the 30 Member countries of the OECD and Argentina, Brazil and Chile on the occasion of the OECD's annual Council meeting at Ministerial level in Paris on 27 June 2000. This booklet comprises the revised text and commentary, implementation procedures and the Declaration on International Investment and Multinational Enterprises.
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  • 19
    ISBN: 9789264033993
    Language: English
    Pages: Online-Ressource (14 p)
    Parallel Title: Parallelausg. Projet de l'OCDE sur les pratiques fiscales dommageables ; Rapport d'étape 2001
    Parallel Title: Parallelausg. Projet de l'OCDE sur les pratiques fiscales dommageables : Rapport d'étape 2001
    Keywords: Taxation
    Abstract: This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and non-Member economies. It is a follow-up to the June 2000 Report and responds to the 1998 Ministerial Mandate to address harmful tax competition (1998 Report).In developing this Report, the OECD seeks to establish a framework within which all countries - large and small, rich and poor, OECD and non-OECD - can work together constructively to eliminate harmful tax practices with respect to highly mobile activities such as in the financial and service areas. The OECD seeks to encourage an environment in which free and fair tax competition can take place in order to assist in achieving its overall aims to foster economic growth and development world-wide.
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  • 20
    ISBN: 9789264196308
    Language: English
    Pages: Online-Ressource (35 p.) , ill.
    Parallel Title: Parallelausg. La taille des marchés publics
    Keywords: Industry and Services
    Abstract: Governments are significant purchasers of goods and services and these markets represent huge opportunities for international trade. This document presents a synthesis of the analytical studies on the quantification of the size of government procurement markets and proposes a series of estimates of procurement markets for over 130 individual countries. The world total government procurement is estimated to amount to $5550 billion in 1998, which is equivalent to 82.3% of the world merchandise and commercial services exports in 1998. The world value of government procurement that is potentially opened up to international trade is estimated at $2083 billion, which is equivalent to 7.1% of the world Gross Domestic Product (GDP) or 30.1% of the world merchandise and commercial services exports. Detailed estimates of government procurement markets are proposed for OECD countries, including estimates of procurement broken down by government levels, types of expenditure (consumption versus investment) and contestable shares. Informed knowledge about the size of government procurement markets and in particular the shares of national markets that are potentially opened up to intenational competition is relevant for the business community, government and trade negotiators.
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  • 21
    ISBN: 9789264095939
    Language: Multiple languages
    Pages: Online-Ressource (414 p.) , ill.
    Keywords: Finance and Investment ; Industry and Services
    Abstract: This publication presents detailed data on the role played by multinationals in the OECD economies. This year's edition also includes data on the activity of affiliates of national firms abroad (outward investment). Volume I provides data for the manufacturing sector covering 18 variables including production, employment, investment, research and trade. Part I presents the main findings and highlights trends for each of the variables displayed by foreign multinationals and domestic firms in total manufacturing industry, leading sectors as well as a detailed geographical breakdown. Part II provides basic data and shows the share of each sector controlled by foreign multinationals for the available industrial variables. Data sources and definitions are also provided. Data are provided from the early to mid 90s onwards and are presented in national currencies.
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  • 22
    ISBN: 9789264096387
    Language: Multiple languages
    Pages: Online-Ressource (292 p.) , ill.
    Keywords: Finance and Investment ; Industry and Services
    Abstract: This publication presents detailed data on the role played by multinationals in the OECD economies. This year’s edition also includes data on the activity of affiliates of national firms abroad (outward investment). Volume I provides data for the manufacturing sector covering 18 variables including production, employment, investment, research and trade. Part I presents the main findings and highlights trends for each of the variables displayed by foreign multinationals and domestic firms in total manufacturing industry, leading sectors as well as a detailed geographical breakdown. Part II provides basic data and shows the share of each sector controlled by foreign multinationals for the available industrial variables. Data sources and definitions are also provided. Published for the first time, Volume II presents data for services. Five variables are covered: employment, turnover, value added, exports and imports. These data provide a measure of the impact of foreign direct investment on the economies of the OECD countries. From this standpoint, they provide a vital backup for data on direct investment flows.
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  • 23
    ISBN: 9789264034853
    Language: English
    Pages: Online-Ressource (32 p)
    Keywords: Taxation
    Abstract: This Agreement contains two models for bilateral agreements drawn up in the light of the commitments undertaken by the OECD and the committed jurisdictions. The Working Group was chaired by Malta and the Netherlands and marks the first results of the OECD's collaboration with the jurisdictions that have committed to improve transparency and establish effective exchange of information in tax matters.
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  • 24
    ISBN: 9789264184527
    Language: English
    Pages: Online-Ressource (73 p)
    Parallel Title: Parallelausg. Attribution de bénéfices aux établissements stables
    Keywords: Taxation
    Abstract: Currently, there is a lack of consensus amongst OECD Member countries as to how profits should be attributed to a permanent establishment (PE). As a first step in remedying this situation a working hypothesis has been developed as to the preferred approach for attributing profits to the PE. The basis for the working hypothesis is to examine how far the approach of treating the PE as a hypothetical distinct and separate enterprise can be taken and how the guidance in the OECD Transfer Pricing Guidelines could be applied, by analogy, to attribute profits to a PE. This discussion draft contains the results of testing the working hypothesis in general (Part I) and to PEs of banks (Part II). Public comments are invited in order to assist in the development of an OECD consensus on the attribution of profits to a PE.
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  • 25
    ISBN: 9789264184541
    Language: English
    Pages: Online-Ressource (31 p)
    Keywords: Taxation
    Abstract: Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing and European Conference of Ministers of Transport
    ISBN: 9789282112731
    Language: English
    Pages: Online-Ressource (144 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. La réforme ferroviaire ; Réglementation des marchés de transport de marchandises
    Parallel Title: Parallelausg. La réforme ferroviaire : Réglementation des marchés de transport de marchandises
    DDC: 380
    RVK:
    Keywords: Transport ; Industry and Services ; Eisenbahn ; Güterverkehr ; Internationaler Vergleich ; Europa ; Reform
    Abstract: This report examines the form regulation should take in rail freight markets to promote efficiency in railways and the wider economy. It analyses issues of monopoly, scale economies, competition, mergers, ownership and the structure of the rail industry. Experience in North America, Australia, Japan, the European Union and countries from eastern and western Europe is reviewed. The need for regulation differs by market and, together with political constraints, this means that regulatory models can not be transferred wholesale from one continent to another. However, each region provides important lessons for reforms currently under consideration in all ECMT and OECD countries.
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  • 27
    ISBN: 9789264488243
    Language: Spanish
    Pages: Online-Ressource (300 p.) , ill.
    Parallel Title: Parallelausg. No Longer Business as Usual; Fighting Bribery and Corruption
    Parallel Title: Parallelausg. Affairisme; la fin du système ; Comment combattre la corruption
    Parallel Title: Parallelausg. No Longer Business as Usual: Fighting Bribery and Corruption
    Parallel Title: Parallelausg. Affairisme: la fin du système : Comment combattre la corruption
    Keywords: Governance ; Taxation
    Abstract: ¿Porqué se ha movilizado la OCDE, al igual que otros miembros de la comunidad internacional, para luchar contra la corrupción? La respuesta es sencilla: la corrupción no respeta fronteras, no hace distinciones económicas e infecta todo tipo de gobierno. En el largo plazo, ningún país puede asumir los costos sociales, políticos o económicos que trae consigo este negativo fenómeno.No hace mucho tiempo que el cohecho de servidores públicos extranjeros con el fin de obtener negocios era una práctica, si no aceptable, al menos tolerable en muchos países de la OCDE. Hoy, la corrupción ha pasado a ocupar el lugar principal de la agenda política global conforme su severo impacto en el desarrollo económico y su corrosivo efecto sobre la estabilidad política y las instituciones democráticas se hace cada vez más evidente.En el nuevo milenio, la OCDE y los países asociados, que representan poco más del 75% del comercio y la inversión en el mundo, aplicarán reglas más estrictas. La Convención contra el cohecho de servidores públicos extranjeros en transacciones comerciales internacionales prohibirá la práctica de sobornar a dichos servidores públicos, haciendo que la competencia en los negocios internacionales sea mucho más justa y abierta. El cohecho en las transacciones comerciales internacionales es sólo parte del problema. Actualmente, se ha desarrollado todo un arsenal de instrumentos legales para combatir la corrupción y mejorar las normas de ética en el sector público, al igual que para terminar con la posibilidad de deducir fiscalmente el cohecho; para contrarrestar el lavado de dinero y para sanear las prácticas en las compras gubernamentales. El sector privado y la sociedad civil continuarán desempeñando un papel crucial para lograr que estas nuevas reglas se conviertan en una realidad.Este libro presenta los elementos clave que se requieren para establecer y mantener libres de corrupción a instituciones, sistemas y empresas privadas.
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  • 28
    ISBN: 9789264034785
    Language: English
    Pages: Online-Ressource (47 p)
    Keywords: Taxation ; Lithuania
    Abstract: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through the OECD iLibrary, www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
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  • 29
    ISBN: 9789264034822
    Language: English
    Pages: Online-Ressource (74 p)
    Keywords: Taxation ; Hungary
    Abstract: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought.
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  • 30
    ISBN: 9789264061460
    Language: English
    Pages: Online-Ressource (72 p.) , ill.
    DDC: 338.947
    Keywords: Governance ; Industry and Services
    Abstract: Infrastructure sectors -- particularly railroads, telecommunications, electricity and natural gas -- are vital in providing necessities of life to the Russian Federation’s citizens and key inputs into the rest of the economy. A top priority of the current government in Russia is to reform the infrastructure sectors, specifically in such sectors as rail transport and electric power, to create an efficient and effective regulatory regime that supports the creation of competition where possible and provides more effective protection to consumers in those spheres where competition is not possible. This book compiles the proceedings of four meetings held at the request of the Minister for Antimonopoly Policy of the Russian Federation, on the reform of railroads, telecommunications, electricity and natural gas, during December 2000-September 2001. This review is part of the OECD's ongoing co-operation with non-Member economies around the world.
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  • 31
    ISBN: 9789264034846
    Language: English
    Pages: Online-Ressource (61 p)
    Keywords: Taxation ; Poland
    Abstract: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
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  • 32
    ISBN: 9789264194519
    Language: English
    Pages: Online-Ressource (156 p.)
    Parallel Title: Parallelausg. Mesurer la productivité - Manuel de l'OCDE ; Mesurer la croissance de la productivité par secteur et pour l'ensemble de l'économie
    Parallel Title: Parallelausg. Measuring Productivity - OECD Manual; Measurement of Aggregate and Industry-level Productivity Growth (Chinese version)
    Parallel Title: Parallelausg. Mesurer la productivité - Manuel de l'OCDE : Mesurer la croissance de la productivité par secteur et pour l'ensemble de l'économie
    Parallel Title: Parallelausg. Measuring Productivity - OECD Manual: Measurement of Aggregate and Industry-level Productivity Growth (Chinese version)
    Keywords: Economics ; Industry and Services
    Abstract: The OECD Measuring Productivity Manual is the first comprehensive guide to the various productivity measures aimed at statisticians, researchers and analysts involved in constructing industry-level productivity indicators. This Manual presents the theoretical foundations to productivity measurement, and discusses implementation and measurement issues. The text is accompanied by empirical examples from OECD countries and by numerical examples to enhance its readability. The Manual also offers a brief discussion of the interpretation and use of productivity measures.
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  • 33
    ISBN: 9789264034792
    Language: English
    Pages: Online-Ressource (64 p)
    Keywords: Taxation ; Latvia
    Abstract: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
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  • 34
    ISBN: 9789264034815
    Language: English
    Pages: Online-Ressource
    Keywords: Taxation ; Estonia
    Abstract: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
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  • 35
    ISBN: 9789264034808
    Language: English
    Pages: Online-Ressource (45 p)
    Keywords: Taxation ; Czech Republic
    Abstract: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought.
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing and European Conference of Ministers of Transport
    ISBN: 9789282122730
    Language: French
    Pages: Online-Ressource (160 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Railway Reform; Regulation of Freight Transport Markets
    Parallel Title: Parallelausg. Railway Reform: Regulation of Freight Transport Markets
    Keywords: Transport ; Industry and Services ; Eisenbahngüterverkehr ; Regulierung ; Internationaler Vergleich
    Abstract: Cette publication examine les formes que la réglementation des marchés de fret ferroviaire doit prendre en vue de promouvoir l’efficience des chemins de fer, et de l’économie en général. Les monopoles, les économies d’échelle, la concurrence, les fusions, la propriété et la structure de l’industrie ferroviaire sont analysés, ainsi que les différentes expériences menées en Amérique du Nord, en Australie, au Japon, dans l’Union Européenne et dans des pays d’Europe de l’Est ou de l’Ouest. Les besoins en réglementation diffèrent selon le marché étudié, et les contraintes politiques ne permettent pas de transférer les modèles de réformes en bloc d’un continent à l’autre. Cependant, il est possible de tirer des leçons des actions menées dans ces pays et de les intégrer dans les réformes qui sont actuellement à l’examen dans tous les pays de la CEMT et de l’OCDE.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing and European Conference of Ministers of Transport
    ISBN: 9789282112717
    Language: English
    Pages: Online-Ressource (90 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Taxation efficiente des transports
    RVK:
    Keywords: Taxation ; Transport ; Verkehr ; Steuerbelastung ; Effizienz ; Internationaler Vergleich ; Transport ; Gebühr
    Abstract: How do taxes and charges for transport in, for example, France compare with those in Germany? Do hauliers in one country pay more than in the other, and what impact does this have on the profitability of haulage in each country? Is the impact of an increase in tax on diesel the same in each country or are differences in the taxation of labour more significant? Do these differences distort the international haulage market? This book provides a framework for international comparisons and discusses the economic principles for efficient systems of taxation. The work provides a basis for addressing the questions "what is the right level for transport taxes" and "what kinds of charges should be used".
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  • 38
    Online Resource
    Online Resource
    Paris : OECD Publishing and European Conference of Ministers of Transport
    ISBN: 9789282122716
    Language: French
    Pages: Online-Ressource (95 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Efficient Transport Taxes and Charges
    Keywords: Taxation ; Transport ; Verkehr ; Steuerbelastung ; Effizienz ; Internationaler Vergleich ; Transport ; Gebühr ; Effizienz ; Internationaler Vergleich
    Abstract: Que nous apprend la comparaison des taxes et redevances françaises et allemandes ? Les transporteurs paient-ils davantage dans un pays que dans l'autre ? Si tel est le cas, quel effet cette différence a-t-elle sur la rentabilité des transports dans chacun des deux pays ? L'impact d'une hausse de la taxe sur le gazole est-il le même dans les deux pays, ou les écarts de coûts de main-d’oeuvre sont-ils plus importants ? Ces différences faussent-elles le marché du transport routier international ? Cet ouvrage fournit un cadre qui permet d'effectuer des comparaisons à l'échelle internationale. Il traite en profondeur des principes économiques à respecter afin d'assurer l'efficience des systèmes de taxation. Quel est le niveau de taxes idéal ? Quels types de prélèvements conviendrait-il d’appliquer ? Autant de questions cruciales que ces travaux permettent d'appréhender.
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  • 39
    ISBN: 9789264481268
    Language: Spanish
    Pages: Online-Ressource (124 p.) , ill.
    Parallel Title: Parallelausg. Improving Access to Bank Information for Tax Purposes
    Parallel Title: Parallelausg. Améliorer l'accès aux renseignements bancaires à des fins fiscales
    Parallel Title: Parallelausg. Verbesserung des Zugangs zu Bankinformationen für Besteuerungszwecke
    Parallel Title: Parallelausg. Improving Access to Bank Information for Tax Purposes (Turkish Version)
    Keywords: Taxation
    Abstract: Este informe ha sido preparado por el Comité de asuntos fiscales para examinar las formas de mejorar la cooperación internacional en el intercambio de información en posesión de los bancos y demás entidades financieras a efectos fiscales.
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  • 40
    ISBN: 9789264580350
    Language: German
    Pages: Online-Ressource (200 p.)
    Parallel Title: Parallelausg. The Future of the Global Economy; Towards a Long Boom?
    Parallel Title: Parallelausg. L'économie mondiale de demain ; vers un essor durable ?
    Parallel Title: Parallelausg. O Futuro da Economia Global; Rumo a uma expansao duradoura?
    Parallel Title: Parallelausg. The Future of the Global Economy: Towards a Long Boom?
    Parallel Title: Parallelausg. L'économie mondiale de demain : vers un essor durable ?
    Parallel Title: Parallelausg. O Futuro da Economia Global: Rumo a uma expansao duradoura?
    Keywords: Finance and Investment ; Economics ; Industry and Services
    Abstract: Die Welt steht heute an der Schwelle zu einer neuen Ära, in der die Chance einer lang anhaltenden Phase der Hochkonjunktur in den ersten Jahrzehnten des neuen Jahrtausends zum Greifen nahe sein wird. Das Zusammenwirken mehrerer Einflüsse – insbesondere der Übergang zu einer wissensbasierten Gesellschaft, die Globalisierung der Wirtschaft und das Streben nach ökologischer Nachhaltigkeit – könnte gewaltige Verbesserungen sowohl in bezug auf die Kapazitäten zur Schaffung von Wohlstand als auch für das weltweite Wohlergehen der Menschen mit sich bringen.Welche Weichenstellungen sind notwendig, damit diese Chance nicht ungenützt bleibt? Neue Institutionen werden gebraucht, um die internationalen Regeln und Rahmenbedingungen zu schaffen, die den Übergang zur wissensbasierten Gesellschaft erleichtern. Der Bericht gibt einen Überblick über die fundamentalen Antriebskräfte des gesellschaftlichen und wirtschaftlichen Wandels von morgen. Er schätzt die Plausibilität des Eintretens in ein „Goldenes Zeitalter“ ein und analysiert die Politikerfordernisse, die zu seiner Verwirklichung notwendig sind.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264182516
    Language: English
    Pages: Online-Ressource (52 p.)
    Keywords: Economics ; Industry and Services
    Abstract: Services are transforming OECD economies on a massive scale, but are still impeded by regulations and policies that stifle innovation and competition. Comprehensive reforms need to be pursued internationally as well as in individual OECD countries. These are the principal conclusions reached by participants in a Business and Industry Policy Forum organised by the OECD on 28 September 1999. The Forum was organised by the Industry Committee, partly to address the mandate of the OECD Ministerial to explain the differences which have emerged in growth performance among OECD countries. It brought together senior government officials, experts, and business and trade union leaders from 30 countries to address issues related to “Realising the Potential of the Service Economy: Facilitating Growth, Innovation and Competition”.
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  • 42
    ISBN: 9789264188068
    Language: German
    Pages: Online-Ressource (116 p.) , ill.
    Parallel Title: Parallelausg. Improving Access to Bank Information for Tax Purposes
    Parallel Title: Parallelausg. Améliorer l'accès aux renseignements bancaires à des fins fiscales
    Parallel Title: Parallelausg. Mejorar el acceso a la información bancaria por motivos fiscales
    Parallel Title: Parallelausg. Improving Access to Bank Information for Tax Purposes (Turkish Version)
    Keywords: Taxation
    Abstract: In diesem Bericht untersucht der Ausschuss für Steuerfragen Mittel und Wege zur Verbesserung der internationalen Zusammenarbeit im Hinblick auf den Austausch von Informationen, die sich im Besitz der Banken und anderer Finanzinstitute befinden und für Besteuerungszwecke benötigt werden. Der Bericht beschreibt die gegenwärtige Position der Mitgliedsländer im Hinblick auf den Zugang zu Bankinformationen und schlägt Maßnahmen zur Verbesserung des Zugangs zu Bankinformationen für Besteuerungszwecke vor.
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