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  • Organisation for Economic Co-operation and Development  (209)
  • Organisation de coopération et de développement économiques  (89)
  • Inter-American Center of Tax Administrations  (9)
  • Nuclear Energy  (219)
  • Taxation  (88)
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  • 1
    Language: English
    Pages: 1 Online-Ressource (42 p.)
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Réponses de l'administration fiscale au COVID-19 : Mesures prises pour soutenir les contribuables
    Keywords: Coronavirus ; Finanzverwaltung ; Steuerpolitik ; OECD-Staaten ; Taxation ; Industry and Services
    Abstract: The purpose of this document is to assist tax administrations in their own consideration of possible domestic measures. This document does not make recommendations as regards particular measures as national circumstances and considerations will vary greatly.
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  • 2
    Language: Spanish
    Pages: 1 Online-Ressource (18 p.)
    Series Statement: Medidas políticas clave de la OCDE ante el coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Respostas da administração tributária à COVID-19: Considerações sobre a continuidade dos serviços
    Parallel Title: Parallele Sprachausgabe Réponses de l'administration fiscale au COVID-19 : Considérations liées à la continuité de l'activité
    Parallel Title: Parallele Sprachausgabe Tax administration responses to COVID-19: Business continuity considerations
    Keywords: Taxation ; Industry and Services
    Abstract: Este documento de consulta ofrece una visión general y aborda las posibles medidas encaminadas a garantizar la continuidad de las actividades y servicios correspondientes que las administraciones tributarias podrían plantearse adoptar en el marco de la pandemia actual. Este es un documento conjunto del Foro Sobre Administración Tributaria de la OCDE, el Centro Interamericano de Administraciones Tributarias (CIAT) y la Organización Intra-Europea de Administración Fiscal (IOTA). Se tienen en cuenta los ejemplos y consideraciones proporcionados por las administraciones tributarias en respuesta a una encuesta enviada por las tres organizaciones a sus miembros.
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  • 3
    Language: English
    Pages: 1 Online-Ressource (20 p.)
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Réponses de l’administration fiscale face au COVID-19 : Planifier la phase de reprise
    Keywords: Coronavirus ; Finanzverwaltung ; Steuerpolitik ; OECD-Staaten ; Taxation
    Abstract: Tax administrations around the globe are taking a series of extraordinary measures to support taxpayers and the wider economy, including through helping to deliver wider government support, while also taking a range of actions to ensure continuity of critical operations and the safety of staff and customers. This COVID-19 reference document looks at some of the main issues that tax administrations may wish to consider in their planning for the recovery period from the pandemic. This may be a lengthy period given the depth and scale of the economic shock and the likely continuing need for some containment measures.
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  • 4
    Language: French
    Pages: 1 Online-Ressource (24 p.)
    Series Statement: Les réponses de l’OCDE face au coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Tax administration responses to COVID-19: Recovery period planning
    Keywords: Taxation
    Abstract: Dans le monde entier, les administrations fiscales multiplient les mesures exceptionnelles pour aider les contribuables et l’économie dans son ensemble, notamment en facilitant la délivrance d’une aide par les services de l’État, tout en prenant des dispositions pour assurer la continuité des activités essentielles et la sécurité du personnel comme des usagers.
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  • 5
    Language: French
    Pages: 1 Online-Ressource (20 p.)
    Series Statement: Les réponses de l’OCDE face au coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Respostas da administração tributária à COVID-19: Considerações sobre a continuidade dos serviços
    Parallel Title: Parallele Sprachausgabe Tax administration responses to COVID-19: Business continuity considerations
    Parallel Title: Parallele Sprachausgabe Respuesta de las administraciones tributarias al COVID-19: Consideraciones acerca de la continuidad de actividades y servicios
    Keywords: Taxation ; Industry and Services
    Abstract: Ce document de référence donne un aperçu des mesures de continuité de l'activité que les administrations fiscales peuvent être amenées à prendre face à la pandémie actuelle. Il s'agit d'un document conjoint du Forum de l’OCDE sur l’administration fiscale, du Centre interaméricain des administrations fiscales (CIAT) et de l’Organisation intra-européenne des administrations fiscales (IOTA). Il prend en compte les exemples et commentaires transmis par les administrations fiscales en réponse à une enquête soumise par les trois organisations à leurs membres.
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  • 6
    Language: Portuguese
    Pages: 1 Online-Ressource (17 p.)
    Series Statement: As políticas públicas da OCDE para responder ao coronavírus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Réponses de l'administration fiscale au COVID-19 : Considérations liées à la continuité de l'activité
    Parallel Title: Parallele Sprachausgabe Tax administration responses to COVID-19: Business continuity considerations
    Parallel Title: Parallele Sprachausgabe Respuesta de las administraciones tributarias al COVID-19: Consideraciones acerca de la continuidad de actividades y servicios
    Keywords: Taxation ; Industry and Services
    Abstract: Este documento de referência fornece uma visão geral das medidas de continuidade de negócios que as administrações fiscais podem considerar no contexto da pandemia atual.
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  • 7
    Language: French
    Pages: 1 Online-Ressource (78 p.)
    Series Statement: Les réponses de l’OCDE face au coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Tax administration responses to COVID-19: Measures taken to support taxpayers
    Keywords: Taxation ; Industry and Services
    Abstract: Ce document a pour objet d’aider les administrations fiscales dans leur propre réflexion sur les mesures envisageables au niveau national. Il ne contient pas de recommandations invitant à prendre des mesures particulières car les circonstances et les considérations à prendre en compte varient considérablement selon les pays.
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  • 8
    Language: English
    Pages: 1 Online-Ressource (18 p.)
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Respostas da administração tributária à COVID-19: Considerações sobre a continuidade dos serviços
    Parallel Title: Parallele Sprachausgabe Réponses de l'administration fiscale au COVID-19 : Considérations liées à la continuité de l'activité
    Parallel Title: Parallele Sprachausgabe Respuesta de las administraciones tributarias al COVID-19: Consideraciones acerca de la continuidad de actividades y servicios
    Keywords: Coronavirus ; Finanzverwaltung ; OECD-Staaten ; Taxation ; Industry and Services
    Abstract: This reference document provides an overview of business continuity measures that tax administrations may wish to consider in the context of the current pandemic. This is a joint document of the OECD Forum on Tax Administration, the Inter-American Center of Tax Administrations (CIAT) and the Intra-European Organisation of Tax Administrations (IOTA). It takes account of examples and considerations provided by tax administrations in response to a survey sent by the three organisations to their members.
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  • 9
    ISBN: 9789264265042 , 9789264262607 , 9789264294530
    Language: English
    Pages: 1 Online-Ressource (284 p.) , 21 x 28cm.
    Keywords: Taxation ; Development
    Abstract: This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies. The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.
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  • 10
    ISBN: 9789264169463
    Language: English
    Pages: Online-Ressource (106 p.)
    Parallel Title: Erscheint auch als Dealing effectively with the challenges of transfer pricing
    Keywords: Verrechnungspreis ; OECD-Staaten ; Welt ; Taxation ; Industry and Services ; OECD ; Verrechnungspreis
    Abstract: This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible.
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2007, no. 1, p. 61-61
    ISSN: 1684-3444
    Language: French
    Pages: 1 p
    Parallel Title: Parallelausg. Case Law
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2007, no. 1, p. 61-61
    Keywords: Nuclear Energy ; Germany
    Abstract: Allemagne Jugement du Tribunal fédéral administratif portant sur le projet de dépôt Konrad (2007)
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 1, p. 57-57
    ISSN: 1609-7378
    Language: English
    Pages: 1 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 1, p. 57-57
    Keywords: Nuclear Energy ; Germany
    Abstract: Germany Judgement of the Federal Administrative Court on the Konrad Repository Project (2007)
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 1, p. 59-75
    ISSN: 1609-7378
    Language: English
    Pages: 17 p
    Parallel Title: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 1, p. 59-75
    Keywords: Nuclear Energy ; Argentina ; Australia ; Finland ; France ; Germany ; Iceland ; Indonesia ; Ireland ; Italy ; Netherlands ; New Zealand ; Poland ; Romania ; Russian Federation ; Slovak Republic ; Slovenia ; South Africa ; Sweden
    Abstract: Argentina Amendment to the Criminal Code (2004) Australia Australian Nuclear Science and Technology Organisation (ANSTO) Amendment Act (2006) Commonwealth Radioactive Waste Management Legislation Amendment Act (2006) Finland Amendments to the Radiation Act and Radiation Decree (2005) France Decree on Securing Financing for Nuclear Charges (2007)Decree Licensing the Construction of the Basic Nuclear Installation “Flamanville 3” Comprising an EPR Reactor (2007) Germany Amendment to the Act on Preventive Radiation Protection (2006) Administrative Provisions on the Supervision of Environmental Radioactivity (2006)Ordinance on Radioactive Drugs (2007) Amendment to the Ordinance on the Treatment of Foodstuffs with Radiation (2006) European Agreement Relating to the International Transportation of Dangerous Goods by Road (ADR) (2006)Ordinance on the Transportation of Dangerous Goods by Road and Rail (2006)Ordinance to Amend the RID Regulations (2006) Ordinance on the Transportation of Dangerous Goods on the Rhine and Mosel Rivers (2006) Amendments to the 1961 Foreign Trade Act and to the 1993 Foreign Trade Ordinance (2006) Iceland Regulations in the Field of Radiation Protection (2003) Indonesia Decree on Nuclear Reactor Licensing (2006) Ireland Carriage of Dangerous Goods by Road Act 1998 (Appointment of Competent Authorities) Order (2006) Italy Decree on Emergency Planning with Regard to the Transport of Radioactive and Fissile Materials (2006) Netherlands Covenant Between the Government and the Borssele Operator Concerning the Life Extension (2006) New Zealand Consolidated Edition of the 1965 Radiation Protection Act (2005) Poland Regulation on Ionising Radiation Sources (2006) Romania Decision Approving the Structure and Organisation of the Romanian Nuclear Agency (2007)Amendment of the 2003 Decision Approving the Internal Rules of the National Commission for the Control of Nuclear Activities (CNCAN) (2007) Amendment of the 2003 Ordinance on the Management of Spent Nuclear Fuel and Radioactive Waste, including Final Disposal (2007) Russian Federation Act on Administrative and Property Management of the Civilian Nuclear Energy Sector (2007) Slovak Republic Amendment of the Atomic Act (2007) Slovenia Regulation on Monitoring of Radioactivity (2007) South Africa Regulations on the Contents of the Annual Public Report (2006)Regulations on the Keeping of Records (2006)Regulations on Safety Standards and Regulatory Practices (2006) Sweden Amendment to the Act and Ordinance on Nuclear Activities (2006)
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2007, no. 2, p. 75-96
    ISSN: 1684-3444
    Language: French
    Pages: 22 p
    Parallel Title: Parallelausg. National Legislative and Regulatory Activities
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2007, no. 2, p. 75-96
    Keywords: Nuclear Energy ; Brazil ; China, People’s Republic ; France ; Italy ; Japan ; Lithuania ; Luxembourg ; Romania ; Russian Federation ; Slovak Republic ; Slovenia ; Spain ; Sweden ; Turkey ; United States
    Abstract: Brésil Résolution du Conseil national de politique énergétique sur la reprise de la construction d’une centrale thermonucléaire (2007) République Populaire de Chine Règlement relatif à la gestion et au contrôle des équipements de sûreté nucléaire à usage civil (2007) Réponse officielle du Conseil des Affaires d’État aux questions relatives à la responsabilité civile pour les dommages résultant d’accidents nucléaires (2007) Espagne Amendement à la loi sur l’énergie nucléaire (2007) États-Unis Règle finale modifiant la réglementation applicable à la délivrance d’autorisations pour les centrales nucléaires (2007) Règle finale mettant en oeuvre le système national de suivi des sources (2006) Règle finale relative à la menace de référence (2007) France Décret relatif aux enquêtes techniques sur les accidents ou incidents concernant une activité nucléaire (2007)Arrêté relatif à l’organisation de la Direction générale des entreprises (DGE) du Ministère chargé de l’industrie (2007)Décret relatif à la nomenclature des installations nucléaires de base (2007)Décret relatif aux installations nucléaires de base et au contrôle, en matière de sûreté nucléaire, du transport de substances radioactives (2007) Italie Décret d’application de la Directive 2003/122/Euratom du Conseil du 22 décembre 2003 relative au contrôle des sources radioactives scellées de haute activité et des sources orphelines (2007) Modification du décret sur le droit de l’environnement (2007) Japon Amendement à la loi relative au stockage définitif des déchets de haute activité (2007) Lituanie Loi relative à la centrale nucléaire d’Ignalina (2007) Luxembourg Règlement grand-ducal concernant la protection de la population contre les dangers résultant des rayonnements ionisants (2006)Loi portant approbation de l’Accord entre le Luxembourg et la Belgique relatif aux échanges d’informations en cas d’incident ou d’accident (2006) Roumanie Décision du gouvernement relative à la surveillance sanitaire des travailleurs (2007) Arrêté relatif à la protection physique des matières nucléaires durant leur transport (2007) Arrêté relatif aux mesures préventives destinées à protéger les installations nucléaires (2007)Arrêté relatif au contrôle des systèmes de protection physique des installations nucléaires (2007)Ordonnance relative à la sûreté de la gestion des déchets radioactifs (2007)Décision du gouvernement relative aux ressources financières nécessaires à la sûreté de la gestion des déchets radioactifs (2007) Amendement à la loi sur la responsabilité civile pour les dommages nucléaires (2007) Fédération de Russie Réforme de l’industrie électronucléaire russe (2007) République Slovaque Amendement à la loi atomique relatif au financement de l’autorité de sûreté nucléaire (2007) Slovénie Décret relatif au contrôle de la contamination radioactive du chargement de ferraille (2007) Suède Décision relative à la fusion des autorités de contrôle (2007) Turquie Loi relative à la construction et à l’exploitation de centrales nucléaires et à la vente de l’énergie produite par ces centrales (2007)
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 1, p. 77-78
    ISSN: 1609-7378
    Language: English
    Pages: 2 p
    Parallel Title: Parallelausg. Travaux réglementaires internationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 1, p. 77-78
    Keywords: Nuclear Energy ; European Union
    Abstract: European Union Council Directive on the Supervision and Control of Shipments of Radioactive Waste and Spent Fuel (2006)
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 1, p. 57-58
    ISSN: 1609-7378
    Language: English
    Pages: 2 p
    Parallel Title: Parallelausg. Décisions administratives
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 1, p. 57-58
    Keywords: Nuclear Energy ; Sweden
    Abstract: Sweden Environmental Court Decision on Initial Measures for the Dismantling of Barsebäck (2006)*
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2007, no. 2, p. 115-124
    ISSN: 1684-3444
    Language: French
    Pages: 10 p
    Parallel Title: Parallelausg. International Regulatory Activities
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2007, no. 2, p. 115-124
    Keywords: Nuclear Energy ; European Union
    Abstract: Agence de l’OCDE pour l’Énergie Nucléaire Décision relative à l’exclusion de petites quantités de substances nucléaires du champ d’application de la Convention de Paris (2007) Union Européenne Décision du Conseil autorisant la République de Slovénie à ratifier la Convention de Paris (2007) Décision du Conseil portant approbation de l’adhésion de la Communauté européenne de l’énergie atomique à la Convention sur la protection physique des matières nucléaires (2007)Décision du Conseil instituant une entreprise commune pour ITER et le développement de l’énergie de fusion et lui conférant des avantages (2007) Agence Internationale de l’Énergie Nucléaire Convention internationale pour la répression des actes de terrorisme nucléaire (2007)Résolution relative à l’exclusion de petites quantités de matières nucléaires du champ d’application de la Convention de Vienne (2007) Groupe international d’experts en responsabilité nucléaire (2007) Code de conduite sur la sûreté et la sécurité des sources radioactives et Orientations pour l’importation et l’exportation de sources radioactives (2007) 51ème Conférence générale de l’AIEA
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2007, no. 1, p. 83-84
    ISSN: 1684-3444
    Language: French
    Pages: 2 p
    Parallel Title: Parallelausg. International Regulatory Activities
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2007, no. 1, p. 83-84
    Keywords: Nuclear Energy ; European Union
    Abstract: Union européenne Directive du Conseil relative à la surveillance et au contrôle des transferts de déchets radioactifs et de combustible nucléaire usé (2006)
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  • 19
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 2, p. 65-69
    ISSN: 1609-7378
    Language: English
    Pages: 5 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 2, p. 65-69
    Keywords: Nuclear Energy ; France ; South Africa ; United Kingdom ; United States
    Abstract: France Judgement of the European Court of Human Rights on the Right to a Fair Trial, in the Litigation Collectif Stop MELOX and MOX versus France (2007) Decision of the Council of State Quashing a Decree Concerning a Nuclear Installation in Brennilis, for the Want of Public Information and Consultation (2007) South Africa Judgement of the Cape High Court in the Case of McDonald and Others versus Minister of Minerals and Energy and Others (2007) United Kingdom Decision of the Wick Sheriff Court Fining UKAEA for Plutonium Exposure (2007) United States Judgement of the US Court of Appeals on Environmental Analysis of the Effects of Terrorism (2006) Vacatur of US Court of Federal Claims Decision Regarding Price-Anderson Compensation of Costs in a Private Tort Claim (2007)
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2007, no. 1, p. 63-81
    ISSN: 1684-3444
    Language: French
    Pages: 19 p
    Parallel Title: Parallelausg. National Legislative and Regulatory Activities
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2007, no. 1, p. 63-81
    Keywords: Nuclear Energy ; Argentina ; Australia ; Finland ; France ; Germany ; Iceland ; Indonesia ; Ireland ; Italy ; Netherlands ; New Zealand ; Poland ; Romania ; Russian Federation ; Slovak Republic ; Slovenia ; South Africa ; Sweden
    Abstract: Afrique du Sud Règlement sur le contenu du rapport public annuel (2006)Règlement sur la conservation de rapports (2006) Règlement sur les normes de sûreté et les pratiques réglementaires (2006) Allemagne Amendement à la Loi sur la protection préventive contre les radiations (2006) Dispositions administratives relatives à la surveillance de la radioactivité environnementale (2006) Décret relatif aux médicaments radioactifs (2007)Amendement au Décret sur le traitement des denrées alimentaires par radiation (2006)Accord européen relatif au transport international des marchandises dangereuses par route (ADR) (2006) Décret sur le transport des marchandises dangereuses par route ou par chemin de fer (2006)Décret d’amendement au Règlement RID (2006) Ordonnance sur le transport des marchandises dangereuses sur le Rhin et la Moselle (2006)Amendements à la Loi de 1961 sur le commerce extérieur et à l’Ordonnance de 1993 sur le commerce extérieur (2006) Argentine Amendement au Code Pénal (2004) Australie Loi d’amendement sur l’Organisation australienne de la science et de la technologie nucléaires (ANSTO) (2006) Loi d’amendement à la législation fédérale sur la gestion des déchets radioactifs (2006) Finlande Amendements de la Loi relative aux rayonnements et du Décret relatif aux rayonnements (2005) France Décret relatif à la sécurisation du financement des charges nucléaires (2007)Décret autorisant la création de l’installation nucléaire de base « Flamanville 3 », comportant un réacteur nucléaire de type EPR (2007) Indonésie Décret relatif à l’autorisation des réacteurs nucléaires (2006) Irlande Ordonnance de la Loi de 1998 relative au transport de marchandises dangereuses par route (désignation des autorités compétentes) (2006) Islande Règlements dans le domaine de la radioprotection (2003) Italie Décret sur les interventions en cas d’urgence concernant le transport de matières radioactives et fissiles (2006) Nouvelle-Zélande Édition consolidée de la Loi de 1965 sur la protection contre les radiations (2005) Pays-Bas Accord entre le gouvernement et l’exploitant de Borssele relatif au prolongement de la durée de vie de l’installation (2006) Pologne Règlement relatif aux sources de rayonnements ionisants (2006) République Slovaque Amendement de la Loi atomique (2007) Roumanie Décision approuvant la structure et l’organisation de l’Agence nucléaire roumaine (2007)Amendement à la Décision de 2003 approuvant les règles internes de la Commission nationale du contrôle des activités nucléaires (CNCAN) (2007) Amendement à l’Ordonnance de 2003 sur la gestion du combustible nucléaire usé et des déchets radioactifs, y compris leur évacuation définitive (2007) Fédération de Russie Loi sur la gestion administrative et immobilière du secteur de l’énergie nucléaire civile (2007) Slovénie Règlement relatif au contrôle de la radioactivité (2007) Suède Amendement à la Loi et à l’Ordonnance sur les activités nucléaires (2006)
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 2, p. 71-91
    ISSN: 1609-7378
    Language: English
    Pages: 21 p
    Parallel Title: Parallelausg. Travaux Législatifs et Réglementaires Nationaux : (French version)
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 2, p. 71-91
    Keywords: Nuclear Energy ; Brazil ; China, People’s Republic ; France ; Italy ; Japan ; Lithuania ; Luxembourg ; Romania ; Russian Federation ; Slovak Republic ; Slovenia ; Spain ; Sweden ; Turkey ; United States
    Abstract: Brazil Resolution of the National Council on Energy Policy on the Resumption of Construction of a Thermonuclear Plant (2007) France Decree on Technical Enquiries in the Event of Incidents or Accidents Relating to Nuclear Activities (2007) Order on the Organisation of the General Directorate of Enterprises (GDE) within the Ministry of Industry (2007) Decree on the Listing of Basic Nuclear Installations (2007) Decree on Basic Nuclear Installations and Verifying the Nuclear Safety of Radioactive Materials Transport (2007) Italy Decree Implementing the Council Directive 2003/122/Euratom on the Control of High-activity Sealed Radioactive Sources and Orphan Sources (2007) Amendment to the Environmental Law Decree (2007) Japan Amendment to the Law on Final Disposal of High-level Radioactive Waste (2007) Lithuania Law on the Nuclear Power Plant (2007) Luxembourg Grand-ducal Regulations on the Protection of the Public Against the Risks Resulting from Ionising Radiation (2006) Law on Approving the Agreement Between Luxembourg and Belgium Relating to Information Exchange in the Event of an Incident or Accident (2006) People’s Republic of China Regulations on the Management and Monitoring of Nuclear Safety Equipment for Civilian Use (2007) Official Reply of the State Council to Questions on the Liabilities of Compensation for Damages Resulting from Nuclear Accidents (2007) Romania Government Decision on the Monitoring of the Health of Personnel (2007) Order on Physical Protection of Nuclear Materials During Transport (2007) Order on Preventive Protection of Nuclear Installations (2007)Order on the Verification of the Physical Protection System of Nuclear Installations (2007) Ordinance on the Safe Management of Radioactive Waste (2007) Government Decision Regarding Financial Resources Necessary for the Safe Management of Radioactive Waste (2007) Amendment of the Law on Civil Liability for Nuclear Damage (2007) Russian Federation Reform of the Russian Nuclear Power Industry (2007) Slovak Republic Atomic Act Amendment on Alternative Financing of the Nuclear Regulatory Body (2007) Slovenia Decree on the Control of Radioactive Contamination in the Shipment of Scrap Metal (2007) Spain Amendment to the Nuclear Energy Act (2007) Sweden Decision on the Merger of Regulatory Authorities (2007) Turkey Law Concerning the Construction and Operation of Nuclear Power Plants and the Sale of Energy Generated from Those Plants (2007) United States Final Rule Amending Regulations Applicable to the Licensing of New Nuclear Power Plants (2007) Final Rule Implementing a National Source Tracking System (2006) Final Rule on Design Basis Threat (2007)
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  • 22
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 131-200
    ISSN: 1609-7378
    Language: English
    Pages: 70 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 131-200
    Keywords: Nuclear Energy ; European Union ; India ; Korea, Republic of ; Russian Federation
    Abstract: European Union Council Directive 2011/70/EURATOM of 19 July 2011 establishing a Community framework for the responsible and safe management of spent fuel and radioactive waste India The Civil Liability for Nuclear Damage Act Civil Liability for Nuclear Damage Rules Republic of Korea Act on Establishment and Operation of Nuclear Safety Commission Russian Federation Federal Law on the Management of Radioactive Wastes and amendments to certain legislative acts of the Russian Federation
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  • 23
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 107-129
    ISSN: 1609-7378
    Language: English
    Pages: 23 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 107-129
    Keywords: Nuclear Energy
    Abstract: This article describes the status of nuclear multilateral agreements in force as of December 2011.
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  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 99-106
    ISSN: 1609-7378
    Language: English
    Pages: 8 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 99-106
    Keywords: Nuclear Energy
    Abstract: European Atomic Energy Community Adopted legislative instruments Reports Meetings International Atomic Energy Agency IAEA Action Plan on Nuclear Safety Non-binding instrument on the transboundary movement of scrap metal 55th IAEA General Conference Basic Safety Standards Nuclear Law Institute OECD Nuclear Energy Agency Basic Safety Standards International Nuclear Law Essentials International School of Nuclear Law New members Russian Federation request for membership
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2007, no. 1, p. 61-62
    ISSN: 1684-3444
    Language: French
    Pages: 2 p
    Parallel Title: Parallelausg. Administrative Decisions
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2007, no. 1, p. 61-62
    Keywords: Nuclear Energy ; Sweden
    Abstract: Suède Décision du Tribunal environnemental relatif aux mesures initiales pour le démantèlement de Barsebäck (2006)
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 65-74
    ISSN: 1609-7378
    Language: English
    Pages: 10 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 65-74
    Keywords: Nuclear Energy ; Canada ; European Union ; France ; Slovak Republic ; United States
    Abstract: Canada Judicial review of Darlington new nuclear power plant projectAppeal decision upholding criminal convictions related to attempt to export nuclear-related dual-use items to Iran: Her Majesty the Queen v. Yadegari European Commission Greenland cases France Chernobyl accident – decision of dismissal of the Court of Appeal of Paris Slovak Republic Aarhus Convention compliance update United States Judgement of a US court of appeals upholding the NRC’s dismissal of challenges to the renewal of the operating licence for Oyster Creek Nuclear Generating Station
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 2, p. 93-110
    ISSN: 1609-7378
    Language: English
    Pages: 18 p
    Parallel Title: Parallelausg. Textes de lois
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 2, p. 93-110
    Keywords: Nuclear Energy ; China, People’s Republic ; Lithuania ; Turkey
    Abstract: Lithuania Law on the Nuclear Power Plant (2007) People’s Republic of China Official Reply of the State Council to Questions on the Liabilities of Compensation for Damages Resulting from Nuclear Accidents (2007) Turkey Unofficial Translation of the Turkish Law No. 5710 Concerning the Construction and Operation of Nuclear Power Plants and the Sale of Energy Generated from Those Plants (2007)
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 2, p. 111-119
    ISSN: 1609-7378
    Language: English
    Pages: 9 p
    Parallel Title: Parallelausg. Travaux Réglementaires Internationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 2, p. 111-119
    Keywords: Nuclear Energy ; European Union
    Abstract: European Union Council Decision Authorising the Republic of Slovenia to Ratify the 2004 Protocol Amending the Paris Convention (2007) Council Decision Approving the Accession of the European Atomic Energy Community to the Amended Convention on the Physical Protection of Nuclear Material (2007) Council Decision Establishing the European Joint Undertaking for ITER and the Development of Fusion Energy and Conferring Advantages upon it (2007) International Atomic Energy Agency Convention for the Suppression of Acts of Nuclear Terrorism (2007) Resolution on the Exclusion of Small Quantities of Nuclear Material from the Application of the Vienna Convention (2007) International Expert Group on Nuclear Liability (2007) Code of Conduct on the Safety and Security of Radioactive Sources and its Supplementary Guidance (2007) 51st IAEA General Conference OECD Nuclear Energy Agency Decision on the Exclusion of Small Quantities of Nuclear Substances from the Application of the Paris Convention (2007)
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2007, no. 2, p. 69-73
    ISSN: 1684-3444
    Language: French
    Pages: 5 p
    Parallel Title: Parallelausg. Case Law
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2007, no. 2, p. 69-73
    Keywords: Nuclear Energy ; France ; South Africa ; United Kingdom ; United States
    Abstract: Afrique du Sud Jugement de la Haute Cour du Cap dans l’affaire McDonald et autres c. Ministère de l’Énergie et des Ressources minières et autres (2007) États-Unis Jugement de la Cour d’appel des États-Unis relatif à la prise en compte des effets d’attentats terroristes sur l’environnement (2006) Annulation de la décision de la Court of Federal Claims des États-Unis concernant l’indemnisation en vertu de la Loi Price Anderson des frais de justice engagés dans une action en responsabilité civile (2007) France Arrêt de la Cour européenne des Droits de l’Homme, relatif au droit à un procès équitable, dans le contentieux opposant le Collectif stop Melox et Mox à la France (2007) Décision du Conseil d’État concernant l’annulation d’un décret relatif à l’installation nucléaire de la base de Brennilis, pour défaut d’information et de consultation du public (2007) Royaume-Uni Décision du tribunal d’instance de Wick condamnant l’Autorité de l’énergie atomique du Royaume-Uni pour exposition au plutonium (2007)
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2007, no. 2, p. 97-114
    ISSN: 1684-3444
    Language: French
    Pages: 18 p
    Parallel Title: Parallelausg. Texts
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2007, no. 2, p. 97-114
    Keywords: Nuclear Energy ; China, People’s Republic ; Lithuania ; Turkey
    Abstract: Lituanie Loi relative à la centrale nucléaire d’Ignalina (2007) République Populaire de Chine Réponse officielle du Conseil des Affaires d’État aux questions relatives à la responsabilité civile pour les dommages résultant d’accidents nucléaires (2007) Turquie Traduction non officielle de la Loi relative à l’exploitation de centrales nucléaires et à la vente de l’énergie produite par ces centrales (2007)
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 75-97
    ISSN: 1609-7378
    Language: English
    Pages: 23 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 75-97
    Keywords: Nuclear Energy ; Bulgaria ; Czech Republic ; France ; Germany ; India ; Ireland ; Korea, Republic of ; Lithuania ; Poland ; Romania ; Russian Federation ; Slovenia ; Spain ; Sweden ; Turkey ; United States
    Abstract: Bulgaria General legislation Czech Republic General legislation France General legislation Regulatory infrastructure and activity Germany General legislation India Liability and compensation Organisation and structure Ireland Radiation protection General legislation Korea (Republic of) Organisation and structure Lithuania Regulatory infrastructure and activity Radioactive waste management Radiation protection International co-operation Nuclear safety Poland General legislation Romania Environmental protection Russian Federation Radioactive waste management Slovenia Nuclear safety Spain Liability and compensation Nuclear security Sweden Nuclear safety Turkey Radiation protection Regulatory infrastructure and activity Nuclear safety Liability and compensation United States General legislation
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  • 32
    ISBN: 9789264096851
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 33
    ISBN: 9789264097087
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Australien ; Taxation ; Australia ; Australien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 34
    ISBN: 9789264110458
    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 ; Kanada ; Taxation ; Canada ; Kanada ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 35
    ISBN: 9789264096929
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles ; Seychellen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 36
    ISBN: 9789264097155
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 37
    ISBN: 9789264108868
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 38
    ISBN: 9789264108271
    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 ; Aruba ; Taxation ; Aruba ; Internationales Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 39
    ISBN: 9789264108295
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 40
    ISBN: 9789264108752
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 41
    ISBN: 9789264045095
    Language: Polish
    Pages: Online-Ressource (570 p.)
    Parallel Title: Parallelausg. Model Tax Convention on Income and on Capital; Condensed Version 2010
    Parallel Title: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune ; Version abrégée 2010
    Parallel Title: Parallelausg. Model Tax Convention on Income and on Capital: Condensed Version 2010
    Parallel Title: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune : Version abrégée 2010
    Keywords: Finance and Investment ; Taxation
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  • 42
    ISBN: 9789264096905
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 43
    ISBN: 9789264097230
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mauritius ; Taxation ; Mauritius ; Mauritius ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 44
    ISBN: 9789264096936
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 45
    ISBN: 9789264097254
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 46
    ISBN: 9788691513702
    Language: Serbian
    Pages: Online-Ressource
    Parallel Title: Parallelausg. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
    Parallel Title: Parallelausg. Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2010
    Parallel Title: Parallelausg. OECD-Verrechnungspreisleitlinien für multinationale Unternehmen und Steuerverwaltungen 2010
    Keywords: Finance and Investment ; Taxation ; Trade ; Industry and Services
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  • 47
    ISBN: 9789264096509
    Language: English
    Pages: Online-Ressource (444 p.) , ill.
    Series Statement: Nuclear Science
    Parallel Title: Druckausg.
    Keywords: Nuclear Energy ; Teilchenbeschleuniger ; Bestrahlungsanlage ; Abschirmung ; Strahlenschutz
    Abstract: Particle accelerators have evolved over the last decades from simple devices to powerful machines, and are having an increasingly important impact on research, technology and daily life. Today they cover a wide range of applications including material science and medical applications. In recent years, requirements from new technological and research applications have emerged while the number of accelerator facilities in operation, being commissioned, designed or planned has significantly grown. Their parameters (such as the beam energy, beam currents and intensities, and target composition) vary widely, giving rise to new radiation shielding aspects and problems. Particle accelerators must be operated in safe ways to protect operators, the public and the environment. As the design and use of these facilities evolve, so must the analytical methods used in the safety analyses. These workshop proceedings review the state of the art in radiation shielding of accelerator facilities and irradiation targets. They also evaluate progress on the development of modelling methods used to assess the effectiveness of such shielding as part of safety analyses.
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 2, p. 67-73
    ISSN: 1609-7378
    Language: English
    Pages: 7 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 2, p. 67-73
    Keywords: Nuclear Energy
    Abstract: Canada – Criminal Court decision respecting attempted export of nuclear-related dual use items to Iran: Her Majesty the Queen vs Yadegari (2010) Czech Republic – Supreme Administrative Court on the legal status of CEZ (2010)
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 1, p. 87-91
    ISSN: 1609-7378
    Language: English
    Pages: 5 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 1, p. 87-91
    Keywords: Nuclear Energy ; France ; United States
    Abstract: France – Decision of the Administrative Court in Strasbourg on the permanent shutdown of the Fessenheim nuclear power plant (2011) United States – Judgment of a US Court of Appeals on public access to sensitive security information and consideration of the environmental impacts of terrorist attacks on nuclear facilities (2011)
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 167-205
    ISSN: 1609-7521
    Language: English
    Pages: 39 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 167-205
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Inter-American Development Bank and the Organisation for Economic Co-operation and Development co-operate in competition law and policy to promote increased economic growth, employment and economic efficiency and a higher average standard of living in the medium to long term. There is increasing consensus that sound competition law and policy are essential to achieving these goals. “Peer review” is a core element of OECD work. The mechanisms of peer review vary, but it is founded upon the willingness of all OECD countries and their partners to submit their laws and policies to substantive questioning by other members. This process provides valuable insights to the reviewed country and promotes transparency and mutual understanding for the benefit of all. The benefits of this process are particularly clear in the area of competition law and policy. As a result of the activities of the Competition Committee, OECD countries that once had real conflicts on competition issues have become partners in seeking to halt harmful international anticompetitive practices. The Committee has also become an important forum for assessing and demonstrating the usefulness of applying competition policy principles to economic and other regulatory systems. IDB/OECD co-operation in competition law and policy centers on annual meetings of the Latin American Competition Forum. LACF meetings include substantive roundtable discussions and peer reviews of national laws and institutions. The peer reviews have examined Brazil, Chile, Peru and now Argentina. The IDB is pleased to participate and finance this work, as part of its efforts to promote a better business climate for investment in the counties of Latin America and the Caribbean. We want to thank the Government of Argentina for volunteering to be peer reviewed at the fourth LACF meeting, held in San Salvador, El Salvador, on 11-12 July, 2006. It was encouraging to hear Argentina’s Delegation confirm at the meeting that the report’s recommendations were helpful and to hear from Delegates of other countries that this review has improved their understanding of Argentina’s competition law and policy. Finally, we want to thank Mr. John Clark, the author of the report, and the many competition officials whose written and oral contributions to the Forum have been so important to its success.
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 2, p. 75-88
    ISSN: 1609-7378
    Language: English
    Pages: 14 p
    Parallel Title: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 2, p. 75-88
    Keywords: Nuclear Energy
    Abstract: CANADACriminal Court decision respecting attempted export of nuclear-related dual use items to Iran: Her Majesty the Queen vs Yadegari (2010) CZECH REPUBLIC Supreme Administrative Court on the legal status of ÈEZ (2010) National Legislative and Regulatory Activities BULGARIA Amendment to the Act on the Safe Use of Nuclear Energy (2010) FRANCE Law on the new organisation of the electricity market (2010) GERMANY Amendment to the Atomic Energy Act extending the operating lifetime of nuclear power plants (2010) Amendment to the Reliability Assessment Ordinance (2010)Amendment to the Ordinance on Persons Responsible for Nuclear Safety and on Reportable Events (2010) Amendment to the Environmental Impact Assessment Act (2010) GREECE Decree transposing European Council Directive 2006/117/Euratom (2010) INDIA Civil Nuclear Liability Act (2010) ROMANIA Amendment to Article 35 of Law 111/1996 regarding new tasks of CNCAN (2010)Order approving norms regarding the radiological monitoring or recyclable metal materials (2010) SERBIA Establishment of the Agency for Radiation Protection and Nuclear Safety (2009) SLOVENIA Rules on operational safety of radiation and nuclear facilities (2009) Rules on radiation and nuclear safety factors (2009) Act on Liability for Nuclear Damage (2010) SWEDEN Abolishment of the Act on phasing out of nuclear energy (2010) Act on Liability and Compensation for Nuclear Damage (2010) UNITED STATES Final rule on the independent storage of spent nuclear fuel (2010) Status of the high-level waste repository programme (2010) Comprehensive Iran Sanctions, Accountability and Divestment Act (2010) Final rule on the export and import of nuclear equipment and material (2010)
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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2010, no. 2, p. 81-95
    ISSN: 1684-3444
    Language: French
    Pages: 15 p
    Parallel Title: Parallelausg. National Legislative and Regulatory Activities
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2010, no. 2, p. 81-95
    Keywords: Nuclear Energy
    Abstract: ALLEMAGNE Amendement à la Loi sur l’énergie atomique rallongeant la durée d’exploitation des centrales nucléaires (2010) Modification de l’Ordonnance relative à l’évaluation de la fiabilité (2010) Modification de l’Ordonnance relative aux personnes responsables de la sûreté nucléaire et à la notification d’événements dans ce domaine (2010) Modification de la Loi sur l’évaluation des incidences environnementales (2010) BULGARIE Modification de la Loi sur l’utilisation sûre de l’énergie nucléaire (2010) ÉTATS-UNIS Règlement définitif sur l’entreposage indépendant du combustible nucléaire usé (2010) Situation du Programme de dépôt pour les déchets hautement radioactifs (2010) Loi globale sur les sanctions, la responsabilisation et le désinvestissement à l’égard de l’Iran (2010) Règlement final sur l’exportation et l’importation d’équipements et matières nucléaires (2010) FRANCE Loi sur la nouvelle organisation du marché de l’électricité (2010) GRÈCE Décret transposant la Directive du Conseil européen 2006/117/Euratom (2010) INDE Loi sur la responsabilité civile nucléaire (2010) ROUMANIE Modification de l’Article 35 de la Loi 111/1996 relative aux nouvelles tâches de la CNCAN (2010) Arrêté portant approbation des normes concernant la surveillance radiologique des matières métalliques recyclables (2010) SERBIE Création de l’Agence de radioprotection et de sûreté nucléaire (2009) SLOVÉNIE Règlements sur la sûreté d’exploitation des rayonnements et des centrales nucléaires (2009)Règlements sur les rayonnements et les facteurs de sûreté nucléaire (2009) Loi sur la responsabilité en cas de dommage nucléaire (2010)
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  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 2, p. 93-106
    ISSN: 1609-7378
    Language: English
    Pages: 14 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 2, p. 93-106
    Keywords: Nuclear Energy
    Abstract: This article provides a list of bilateral and multilateral nuclear aAgreements in force.
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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2011, no. 1
    ISSN: 1684-3444
    Language: French
    Parallel Title: Parallelausg. National legislative and regulatory activities
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2011, no. 1
    Keywords: Nuclear Energy ; Belgium ; Czech Republic ; Finland ; Ireland ; Romania ; United Kingdom ; United States
    Abstract: Belgique – Amendement à la Loi relative à la classification et aux habilitations, attestations et avis de sécurité États-Unis – Mise à jour de la décision et de la réglementation relatives aux garanties concernant les déchets Réponse aux récents événements survenus au Japon Finlande – Amendement provisoire à la Loi sur la responsabilité civile nucléaire Irlande – Loi relative à la marine marchande République tchèque – Résolution du gouvernement de la République tchèque relative au calendrier des travaux préparatoires en vue de l’agrandissement de la centrale nucléaire de Temelín Roumanie – Ordonnance d’urgence concernant le recensement, la désignation et la protection des infrastructures critiques Ordonnance d’urgence relative au régime de contrôle des biens à double usageAmendement à la Loi sur la sûreté de la gestion des activités nucléaires Normes de sûreté nucléaire applicables à la conception et à la construction des centrales nucléaires et Normes de sûreté nucléaire applicables au choix du site des centrales nucléaires Royaume-Uni – Création d’un Bureau de la réglementation nucléaire
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2010, no. 2, p. 73-80
    ISSN: 1684-3444
    Language: French
    Pages: 8 p
    Parallel Title: Parallelausg. Case Law
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2010, no. 2, p. 73-80
    Keywords: Nuclear Energy
    Abstract: Canada – Décision d’une cour siégeant en matière criminelle au sujet d’une tentative d’exportation d’articles à caractère nucléaire et à double usage en Iran : Sa Majesté la Reine contre Yadegari1 (2010) République tchèque – Décision de la Cour administrative suprême sur le statut juridique de CEZ (2010) 7
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 107-151
    ISSN: 1609-7521
    Language: English
    Pages: 45 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 107-151
    Keywords: Governance ; Taxation ; Trade
    Abstract: Plea agreements or negotiated settlements can be an efficient way to formally dispose of cartel cases.They can provide substantial benefits to competition authorities by allowing them to allocate their resources more efficiently and to increase enforcement activities, thus achieving greater deterrence. Plea agreements have substantial benefits for defendants as well.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 2, p. 89-91
    ISSN: 1609-7378
    Language: English
    Pages: 3 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 2, p. 89-91
    Keywords: Nuclear Energy
    Abstract: This article describes nuclear regulatory activities of the IAEA in 2010.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 101-165
    ISSN: 1609-7521
    Language: English
    Pages: 65 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 101-165
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Competition Committee debated retail banking in October 2006. Competition can improve the functioning of the retail banking sector without harming prudential regulation. The efficient functioning of the sector is important for economic performance. The sector is considered special primarily because of externalities related to potential “contagion” effects stemming from (i) the withdrawal-upondemand characteristic of some bank deposits and (ii) the role banks play in the payment system, and (iii) the fact that banks are important for the funding of consumers and SMEs. Customer mobility and choice is essential to simulate retail-banking competition. An important observation is that the degree of customer mobility is low and the longevity of customer-bank relationships is long. Financial information sharing platforms should therefore be promoted and, where limited by privacy laws, privacy laws should be modified in a way that maintains the goal of protecting privacy while also allowing consumers to receive the benefits of credit ratings.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 153-222
    ISSN: 1609-7521
    Language: English
    Pages: 70 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 153-222
    Keywords: Governance ; Taxation ; Trade ; Ukraine
    Abstract: This report* was the basis of a two hour and a half peer review in the OECD Global Forum on Competition (GFC) on 21 February 2008. It assesses the development and application of competition law and policy in Ukraine, focusing on activities over the previous five years (2003-07). The report concludes that Ukraine has a comprehensive and well-designed competition law and, in the AMC, an effectively managed and well-regarded agency to enforce it. The report also identifies an array of problems confronting Ukraine in the competition law arena, and makes various remedial proposals, including recommendations dealing with the AMC’s budget allocation, autonomy, investigative tools, transparency, enforcement priorities, and relationships with other law enforcement agencies. Additional recommendations in the report focus on the competition law’s merger notification requirements and procedures, state aid legislation, penalties for unlawful conduct and penalty collection procedures, competition advocacy, harmonization with the European Union’s competition laws, and the elimination of conflicting provisions in Ukraine’s Commercial Code.
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 1, p. 27-44
    ISSN: 1609-7378
    Language: English
    Pages: 18 p
    Parallel Title: Parallelausg. Le cadre réglementaire et institutionnel japonais dans le contexte de l'accident de Fukushima
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 1, p. 27-44
    Keywords: Nuclear Energy
    Abstract: On 11 March 2011, Japan endured one of the worst natural disasters in its history when a massive earthquake hit the Pacific coast of the country, followed by a tsunami, which led to a terrible loss of lives. It also led to serious accidents at the Fukushima Daiichi nuclear power units which the Japanese authorities classified at level 7 on the International Nuclear
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  • 61
    ISSN: 1684-3444
    Language: French
    Pages: 20 p
    Parallel Title: Parallelausg. Regulatory and institutional framework in Japan against the background of Fukushima
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2011, no. 1, p. 31-50
    Keywords: Nuclear Energy
    Abstract: Le 11 mars 2011, le Japon a subi l’une des pires catastrophes naturelles de son histoire lorsqu’un violent séisme a frappé la côte pacifique du pays. Ce séisme a provoqué un tsunami, qui a entraîné de terribles pertes humaines. Il a également provoqué de graves accidents dans les réacteurs nucléaires de Fukushima Daiichi que les autorités japonaises
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 1, p. 93-102
    ISSN: 1609-7378
    Language: English
    Pages: 10 p
    Parallel Title: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 1, p. 93-102
    Keywords: Nuclear Energy ; Belgium ; Czech Republic ; Finland ; Ireland ; Romania ; United Kingdom ; United States
    Abstract: Belgium – Amendment of the Act on classification and security clearances, certifications and security notifications Czech Republic – Resolution of the government of the Czech Republic on the time schedule of preparatory works for enlarging the nuclear power plant Temelín Finland – Temporary Amendment to the Nuclear Liability Act Ireland – Merchant Shipping Act Romania – Emergency Ordinance on the identification, designation and protection of critical infrastructures Emergency Ordinance on the control regime of dual-use items Amendment to the Act on the safe conduct of nuclear activities Nuclear safety norms on design and construction of nuclear power plants and nuclear safety norms on siting of nuclear power plants United Kingdom – Establishment of the Office for Nuclear Regulation United States – Waste Confidence Decision and Rule Update Response to recent events in Japan
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 7-99
    ISSN: 1609-7521
    Language: English
    Pages: 93 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 7-99
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition and efficient usage of payment cards in June 2006. In recent years, debit and credit cards have become increasingly common as retail payment mechanisms and have increasingly displaced checks and cash. The roundtable discussed potential market power and pricesetting abuses related to payment cards, reviewed the regulatory (or self-regulatory) mechanisms that sometimes govern the operation of card networks and considered methods for increasing the role of competitive forces among payment cards. A market failure exists because costs for different payment mechanisms are rarely reflected in consumer prices. Consideration should be given to permitting merchants to form payment ventures, as this would promote system competition between owners with different incentives, and to promoting entry by potential new technologies that would not involve existing payment networks. Many other policy options are discussed.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 7-105
    ISSN: 1609-7521
    Language: English
    Pages: 99 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 7-105
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated private remedies in June 2006. The roundtable focused on class actions/collective actions and the interface between private enforcement and public enforcement: • Class Actions/Collective Actions: There is a strong case for the use fo class actions/collective actions to raise levels of deterrence and achieve greater compliance with competition laws, as theses actions may be the only practical way to ensure that customers with small claims also have their day in court. • Interface between Public and Private Enforcement: There is a widely shared concern that private litigation in competition cases can interfere with leniency programs in cartel cases. There is a trade-off between enabling the victims of a cartel to recover damages and incentives for cartel members to come forward, and no-one really knows with certainty how much protection from private litigation and damage awards is necessary so as not to deter leniency applicants. The prevailing view is that the integrity of leniency programs should be protected by a range of measures that limit a leniency applicant’s exposure to civil damages, but some delegates felt that the current trend provided unnecessary protection to leniency applicants to the detriment of private plaintiffs.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2011, no. 1, p. 101-106
    ISSN: 1684-3444
    Language: French
    Pages: 6 p
    Parallel Title: Parallelausg. Case law
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2011, no. 1, p. 101-106
    Keywords: Nuclear Energy ; France ; United States
    Abstract: États-Unis – Jugement d’une Cour d’appel des États-Unis relatif à l’accès du public à des informations sensibles sur la sécurité et à la prise en compte des effets sur l’environnement d’attaques terroristes contre des installations nucléaires Jugement de la Cour de district des États-Unis relatif à une exonération concernant l’application des réglementations sur la protection contre les incendies. France – Jugement du tribunal administratif de Strasbourg relatif à l’arrêt définitif de la centrale nucléaire de Fessenheim
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  • 66
    ISBN: 9789264110427
    Language: French
    Pages: Online-Ressource (84 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; Belgium 2011; Phase 1; Legal and Regulatory Framework
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011: Phase 1: Legal and Regulatory Framework
    Keywords: Taxation ; Belgium
    Abstract: Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 90 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations-Unies Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum Mondial, ainsi que les juridictions identifiées par le Forum Mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné - phase 1 et phase 2 -. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière de fiscale.
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  • 67
    ISBN: 9789264108738
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 68
    ISBN: 9789264092648
    Language: French
    Pages: Online-Ressource (218 p.) , ill.
    Series Statement: Développement de l'énergie nucléaire
    Parallel Title: Parallelausg. Radioactive Waste in Perspective
    Keywords: Nuclear Energy
    Abstract: Chaque année on produit de grandes quantités de déchets dangereux, mais seule une faible proportion est constituée de déchets radioactifs. Si, globalement, on a trouvé des solutions satisfaisantes pour la gestion des déchets dangereux, certaines catégories posent des problèmes analogues au stockage des déchets radioactifs et exigent aussi un stockage de longue durée. Avec cette étude, l'AEN entend mettre en perspective la gestion des déchets radioactifs, d'abord par une comparaison des caractéristiques entre déchets radioactifs et dangereux et les politiques et stratégies de gestion qui leur sont appliquées, puis à travers l'analyse du cas particulier des déchets provenant du captage et du stockage du carbone issu de combustibles fossiles. Il s'agit ainsi de fournir aux décideurs une vue d'ensemble des similitudes et différences entre les déchets radioactifs et dangereux et leurs stratégies de gestion.
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  • 69
    ISBN: 9789264110489
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 70
    Online Resource
    Online Resource
    Beijing : Chinese Academy of Governance, China
    ISBN: 9787515000718
    Language: Chinese
    Pages: Online-Ressource (302 p.) , ill.
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment
    Parallel Title: Parallelausg. La fiscalité, l'innovation et l'environnement
    Keywords: Environment ; Taxation
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  • 71
    ISBN: 9789264095625
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 72
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 73
    ISBN: 9789264095502
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cayman Islands ; Taxation ; Cayman Islands ; Cayman Islands ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 74
    ISBN: 9789264087637
    Language: English
    Pages: Online-Ressource (252 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment; (Chinese version)
    Parallel Title: Parallelausg. La fiscalité, l'innovation et l'environnement
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment: (Chinese version)
    Parallel Title: Erscheint auch als Taxation, innovation and the environment
    RVK:
    Keywords: Ökosteuer ; Treibhausgas-Emissionen ; Emissionshandel ; OECD-Staaten ; Environment ; Taxation ; Umweltabgabe ; Umweltschutz ; Innovation ; Umweltpolitik ; Umweltsteuer ; Innovationsförderung ; Internationaler Vergleich
    Abstract: Solving the world’s environmental problems could take a significant toll on economic growth if only today’s technologies are available. We know that innovation – the creation and adoption of new cleaner technologies and know-how – provides a means to achieve local and global environmental goals at significantly lower costs. Innovation is also a major driver of economic growth. OECD governments are increasingly using environmentally related taxes because they are typically one of the most effective policy tools available. Exploring the relationship between environmentally related taxation and innovation is critical to understanding the full impacts of this policy instrument as well as one potential facet of “green growth.” By putting a price on pollution, do environmentally related taxes spur innovation? What types of innovation result? Does the design of the tax play a critical role? What is the effect of this innovation? In analysing these questions, this report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others. It covers a wide set of environmental issues and technologies, as well as the economic and policy contexts. The research methods range from econometric analysis to interviews with business owners and executives. The report also explores the use of environmentally related taxes in OECD countries and outlines considerations for policymakers when implementing these taxes. Green growth policies can stimulate economic growth while preventing environmental degradation, biodiversity loss and unsustainable natural resource use. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth.
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  • 75
    ISBN: 9789264096356
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: Nuclear Development
    Parallel Title: Parallelausg. La sécurité d'approvisionnement énergétique et le rôle du nucléaire
    Keywords: Nuclear Energy
    Abstract: What contribution can nuclear energy make to improve the security of energy supply? This study, which examines a selection of OECD member countries, qualitatively and quantitatively validates the often intuitive assumption that, as a largely domestic source of electricity with stable costs and no greenhouse gas emissions during production, nuclear energy can make a positive contribution. Following an analysis of the meaning and context of security of supply, the study uses transparent and policy-relevant indicators to show that, together with improvements in energy efficiency, nuclear energy has indeed contributed significantly to enhanced energy supply security in OECD countries over the past 40 years.
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  • 76
    ISBN: 9789264095472
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 77
    ISBN: 9789264087156
    Language: English
    Pages: Online-Ressource (468 p.)
    Series Statement: Nuclear Science
    Parallel Title: Druckausg.
    RVK:
    Keywords: Nuclear Energy ; Kernenergie ; Wasserstofferzeugung
    Abstract: Hydrogen has the potential to play an important role as a sustainable and environmentally acceptable energy carrier in the 21st century. This report describes the scientific and technical challenges associated with the production of hydrogen using heat and/or electricity from nuclear power plants, with special emphasis on recent developments in high-temperature electrolysis and the use of different chemical thermodynamic processes. Economics and market analysis as well as safety aspects of the nuclear production of hydrogen are also discussed.
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  • 78
    ISBN: 9789264095649
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Katar ; Taxation ; Qatar ; Katar ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 79
    ISBN: 9789264086883
    Language: Greek, Modern (1453- )
    Pages: Online-Ressource (422 p.)
    Parallel Title: Parallelausg. Model Tax Convention on Income and on Capital; Condensed Version 2008
    Parallel Title: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune ; Version abrégée 2008
    Parallel Title: Parallelausg. Model Tax Convention on Income and on Capital: Condensed Version 2008
    Parallel Title: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune : Version abrégée 2008
    Keywords: Taxation
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  • 80
    ISBN: 9789264091320
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.19
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Cebreiro, Ana Choosing a broad base - low rate approach to taxation
    RVK:
    Keywords: Steuerreform ; Besteuerungsverfahren ; Steuervergünstigung ; OECD-Staaten ; Taxation ; Steuerpolitik ; Öffentlicher Haushalt ; Konsolidierung ; Steuerreform ; Besteuerungsgrundlage ; Steuersatz ; Bemessung
    Abstract: Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments’ tax decisions. Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant. Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries. This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264092624
    Language: English
    Pages: Online-Ressource (204 p.)
    Series Statement: Nuclear Development
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les déchets radioactifs ; mise en perspective
    Parallel Title: Parallelausg. Les déchets radioactifs : mise en perspective
    Keywords: Nuclear Energy ; Radioaktiver Abfall ; Abfallbeseitigung ; Management
    Abstract: Large volumes of hazardous wastes are produced each year, however only a small proportion of them are radioactive. While disposal options for hazardous wastes are generally well established, some types of hazardous waste face issues similar to those for radioactive waste and also require long-term disposal arrangements. The objective of this NEA study is to put the management of radioactive waste into perspective, firstly by contrasting features of radioactive and hazardous wastes, together with their management policies and strategies, and secondly by examining the specific case of the wastes resulting from carbon capture and storage of fossil fuels. The study seeks to give policy makers and interested stakeholders a broad overview of the similarities and differences between radioactive and hazardous wastes and their management strategies.
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  • 82
    ISBN: 9789264095533
    Language: English
    Pages: Online-Ressource (90 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indien ; Taxation ; India ; Indien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 83
    ISBN: 9789264088689
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Addressing tax risks involving bank losses
    RVK:
    Keywords: Bank ; Unternehmensbesteuerung ; Verlust ; OECD-Staaten ; Taxation ; Finanzkrise ; Bank ; Verlustrealisation ; Steuerwirkung
    Abstract: The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced.
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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264091085
    Language: English
    Pages: Online-Ressource (154 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.20
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Tax policy reform and economic growth
    RVK:
    Keywords: Steuerpolitik ; Steuerreform ; Wirtschaftswachstum ; OECD-Staaten ; Taxation ; Steuer ; Steuerpolitik ; Wirtschaftswachstum
    Abstract: In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth. The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on immovable property being the least harmful tax. Growth-oriented tax reform measures include tax base broadening and a reduction in the top marginal personal income tax rates. Some degree of support for R&D through the tax system may help to increase private spending on innovation. But implementing pro-growth tax reforms may not be easy. This report identifies those public and political economy tax reform strategies that will allow policy makers to reconcile differing tax policy objectives and overcome obstacles to reform. It stresses that with clear vision, strong leadership and solid tax policy analysis, growth-oriented tax reform can indeed be realised.
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  • 85
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 7-90
    ISSN: 1609-7521
    Language: English
    Pages: 82 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 7-90
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated energy security and competition policy in February 2007. This roundtable examined the links between competition policy and energy security, with a focus on natural gas. The discussion began by addressing the questions of the meaning and importance of energy security; and the determinants of energy security, particularly as they relate to competition policy. It continued in dealing with gas supply, transportation, and distribution, addressing five aspects that relate to different aspects of energy security: (1) the role of substitutes for natural gas in fostering competitive gas supply; the role of regulation in promoting or inhibiting infrastructure investment; (2) how to promote an adequate level of infrastructure investment; (3) the role of unbundling in fostering competition and promoting energy security; (4) the role of storage capacity in system efficiency and buyer bargaining position; (5) and the determinants of entry into merchant sales of natural gas.
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  • 86
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    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2010, no. 1, p. 109-118
    ISSN: 1684-3444
    Language: French
    Pages: 10 p
    Parallel Title: Parallelausg. National Legislative and Regulatory Activities
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2010, no. 1, p. 109-118
    Keywords: Nuclear Energy ; Belarus ; Egypt ; France ; Germany ; Ireland ; Italy ; Romania ; Slovak Republic ; Spain ; Ukraine
    Abstract: ALLEMAGNE Dixième amendement à la Loi atomique (2010) Loi relative à l’évaluation de l’impact sur l’environnement (2009) Commission de radioprotection (2009) Loi relative à la protection contre les rayonnements non ionisants (2009) Transport international de marchandises dangereuses par route (2009) BÉLARUS Amendements aux lois relatives à l’utilisation de l’énergie nucléaire (2009) Droit pénal relatif aux actes impliquant l’utilisation de sources radioactives et droit administratif applicable aux violations des prescriptions en matière de sûreté nucléaire (2009) ÉGYPTE Loi sur les activités dans le domaine nucléaire et radiologique (2010) ESPAGNE Loi régissant les sociétés d’investissement cotées en bourse dans le marché immobilier (2009) FRANCE Décret relatif à la création du Comité de coordination industrielle pour les déchets radioactifs (2010) Loi relative à la reconnaissance et à l’indemnisation des victimes des essais nucléaires français (2010) IRLANDE Arrêté visant à modifier le Règlement relatif aux dispositifs médicaux implantables actifs (2010) Amendement au règlement relatif aux dispositifs médicaux (2010) ITALIE Décret n° 31/2010 relatif au choix des sites et à l’exploitation des installations destinées à la production d’énergie nucléaire (2010) ROUMANIE Loi n° 329 relative à la réorganisation des autorités publiques (2009Décision gouvernementale relative à la réorganisation des producteurs d’électricité nucléaire (2010) RÉPUBLIQUE SLOVAQUE Amendement à la Loi atomique (2009) UKRAINE Panorama des récents amendements aux lois dans le domaine de l’énergie nucléaire (2009)
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 127-165
    ISSN: 1609-7521
    Language: English
    Pages: 37 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 127-165
    Keywords: Governance ; Taxation ; Trade ; Chinese Taipei
    Abstract: This report, prepared by the Secretariat of the OECD was the basis for a peer review examination of Chinese Taipei at the OECD’s Global Forum on Competition on 9 February, 2006. Competition law in Chinese Taipei has been an important element of the program of economic reforms that moved the economy from centrally directed emphasis on manufacturing and exports to a market-driven emphasis on services and high technology. The competition law follows mainstream practice about restrictive agreements, monopolies and anticompetitive mergers, with a particularly clear statutory basis for concentrating enforcement attention on horizontal collusion. The rules about market deception and unfair practices connect the competition law to consumer interests. There is a risk, though, that rules based on a cultural tradition of fairness might lead to interventions to correct differences in bargaining power, which could dampen competition rather than promote it. The competition enforcement agency, the Fair Trade Commission (FTC), is now a stable, experienced administrative agency. It followed an appropriate sequence in introducing competition policy, emphasising transparency and guidance to encourage compliance before undertaking stronger enforcement measures. General reforms are in process that would clarify the independence of the FTC. To improve enforcement against hard-core cartels, a leniency programme should be adopted, and the special treatment for agreements among small businesses should be limited. Some other aspects of the enforcement tool-kit should be revised, such as the cap on fines and the use of market share as a merger notification test. The most visible regulatory reforms to promote competition have been in telecoms, although an independent regulator for that sector is just now being set up. The government retains holdings in privatised firms that could have implications for market competition, so FTC vigilance about the risk of cross-subsidy or other distortion remains warranted.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2009, no. 2, p. 139-151
    ISSN: 1684-3444
    Language: French
    Pages: 13 p
    Parallel Title: Parallelausg. National Legislative and Regulatory Activities
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2009, no. 2, p. 139-151
    Keywords: Nuclear Energy ; Belarus ; Belgium ; Estonia ; Germany ; Italy ; Romania ; Spain ; United Arab Emirates ; United States
    Abstract: ALLEMAGNE Ordonnance sur le transfert de déchets radioactifs ou de combustible usé (2009) Amendements aux lois et ordonnances relatives au transport de marchandises dangereuses (2009) Amendements à la Loi sur le commerce extérieur de 1961 et à l’Ordonnance sur le commerce extérieur de 1993 (2009) BÉLARUS Loi sur le contrôle de l'État dans le domaine de la sûreté nucléaire et de radioprotection (2008) Amendement à la Loi de la protection du public contre les rayonnements (2008) Lois relatives à l’évaluation de l’impact sur l’environnement Loi sur la discussion des questions du public dans le domaine de l’énergie atomique (2009) BELGIQUE Décret relatif aux critères minimaux pour l’utilisation des appareils à rayons X en médecine vétérinaire (2009) Décret de l’Agence fédérale de contrôle nucléaire sur la détermination des niveaux d’exemption (2009) ÉMIRATS ARABES UNIS Loi fédérale sur l’utilisation pacifique de l’énergie nucléaire (2009) ESPAGNE Règlement sur les transferts transfrontaliers de déchets radioactifs et de combustible usé (2009) Règlement sur l’installation et l’utilisation d’appareils à rayons X aux fins de diagnostic médical (2009) ESTONIE Plan national de développement (2009) Nouveau département de sûreté contre les rayonnements (2009) Amendement à la loi sur la protection contre les rayonnements (2009) ÉTATS UNIS Règlement final criminalisant l’introduction non autorisée d’armes dangereuses (2009) ITALIE Loi n° 99 du 23 juillet 2009 comprenant des dispositions sur la renaissance de l’énergie nucléaire (2009) ROUMANIE Décision sur l’interdiction du travail dangereux pour les enfants (2009) Amendement au règlement sur l’organisation et le fonctionnement de la Commission nationale de contrôle des activités nucléaires (2009) Décision sur le rapatriement de matières nucléaires vers la Fédération de Russie (2009) Décision sur le traitement de stocks d’uranium (2009) Prescriptions générales pour l’évaluation de l’impact sur l’environnement (2009)
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  • 89
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    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 1, p. 93-102
    ISSN: 1609-7378
    Language: English
    Pages: 10 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 1, p. 93-102
    Keywords: Nuclear Energy ; Belgium ; Brazil ; Canada ; United States
    Abstract: Belgium – Constitutional Court ruling on nuclear taxes (2010) Brazil – Federal Court ruling on partial licence for works at Angra III (2009) Canada – Federal Court decision respecting intellectual property and trade mark infringement action: Atomic Energy of Canada Ltd. v Areva NP Canada Ltd (2009) United States – Judgement of a U.S. Court of Appeals on consideration of the environmental impacts of the risk of spent fuel pool fires (2009) Judgement of a U.S. Court of Appeals on a licence to perform in situ leach uranium mining (2010)
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 91-131
    ISSN: 1609-7521
    Language: English
    Pages: 41 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 91-131
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition issues in vertical relations for gasoline retailing in October 2008. Gasoline retailing has changed dramatically over the last 25 years. While refiners often still have extensive networks of gasoline retailers, there is also a large independent sector in many countries; A study of the effects of entry by large general retailers finds benefits to consumers; There has been a vigorous debate about whether vertical separation between gasoline stations and upstream entities should be required. It appears that mandating vertical separation is linked with price increases to the ultimate consumers. On the other hand, mandated separation may promote the development of more independent stations. Policy makers often raise concerns about vertical integration in the supply of gasoline. These concerns should be moderated in markets with large independent segments. Even in markets with small independent segments, there are reasons to believe prices will be lower with vertical integration, as this eliminates a double mark-up.
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  • 91
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    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2009, no. 2, p. 203-206
    ISSN: 1684-3444
    Language: French
    Pages: 4 p
    Parallel Title: Parallelausg. International Regulatory Activities
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2009, no. 2, p. 203-206
    Keywords: Nuclear Energy
    Abstract: Cet article décrire les travail réglementaires nucléaire de l'Agence international de l’énergie atomique et de la Communauté européenne de l’énergie atomique en 2009.
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 69-151
    ISSN: 1609-7521
    Language: English
    Pages: 83 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 69-151
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition in bidding markets in October 2006. Competition authorities become interested in auctions by a number of routes. In competition advocacy, they may advise other parts of government on how to design auctions in order to improve their efficiency—the degree of competition. They may evaluate mergers and agreements between firms that operate in auction markets. And they may be concerned with collusion and abuse of a dominant position in auctions. Because their formal rules reduce “noise” and make communication among rivals easier, auctions can promote collusion, compared with ordinary “posted-price” markets. But an auction can be designed to reduce collusion or concerted practices or to promote participation. Thus, the design of an auction can be the object of lobbying pressure. Auctioneers can also behave strategically, choosing auction formats or practices that favour competition. Two fundamental prescriptions for effective auction design follow from the theoretical literature: Induce bidders to truthfully reveal their valuations by making what they pay not depend entirely on what they bid, and maximize the information available to each participant before he bids.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 75-125
    ISSN: 1609-7521
    Language: English
    Pages: 51 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 75-125
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated improving competition in real estate transactions in February 2007. Real estate transactions are subject to a variety of potential limitation of competition that can have significant effects on ordinary consumers. In fact, because of the annual volume of transactions and the fact that real estate expenses (mortgage payments and rent) constitute a significant portion of spending out of available revenue to spend (often exceeding 25%), the impacts of anti-competitive action i this sector may have larger financial value than in most other sectors. Practices of real estate agents vary significantly across countries, but a common trend appears to be the introduction of listing services that may provide a platform for anti-competitive practices to spread, at the same time as the Internet potentially provides improved opportunities for real estate sellers to reach buyers directly. In many countries, the operation of transferring legal title to properties is subject to cartel-like prices. Competitive problems have also been identified in the mortgage markets, with cartel activity having been found in a least one case and a lack of non-bank sources of finance in some countries.
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  • 94
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    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 2, p. 193-206
    ISSN: 1609-7378
    Language: English
    Pages: 14 p
    Parallel Title: Parallelausg. Accords bilatéraux et multilatéraux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 2, p. 193-206
    Keywords: Nuclear Energy
    Abstract: This article presents a list of Bilateral and Multilateral Agreements on nuclear law concluded during the second half of 2009.
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2009, no. 2, p. 125-137
    ISSN: 1684-3444
    Language: French
    Pages: 13 p
    Parallel Title: Parallelausg. Case Law
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2009, no. 2, p. 125-137
    Keywords: Nuclear Energy ; Canada ; European Union ; United States
    Abstract: Canada – R. v Bruce Power Inc. (2009) États-Unis – Jugement d’une Cour d’Appel des États-Unis sur la règle relative à la menace de référence (2009) Jugement de la Cour d’appel des États-Unis sur l’examen des répercussions environnementales d’attaques terroristes contre les installations nucléaires Jugement d’une Cour de District des États-Unis sur l’autorité des ententes entre États pour restreindre l’évacuation privée de déchets radioactifs étrangers faiblement radioactifs (2009) Union européenne – Jugement de la Cour de justice des Communautés européennes portant sur l’affaire Land Oberösterreich v CEZ
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  • 96
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    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 1, p. 147-149
    ISSN: 1609-7378
    Language: English
    Pages: 3 p
    Parallel Title: Parallelausg. Travaux réglementaires internationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 1, p. 147-149
    Keywords: Nuclear Energy
    Abstract: This article describes the international nuclear regulatory activities of the European Atomic Energy Community and the IAEA in 2009 and 2010.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2009, no. 2, p. 153-202
    ISSN: 1684-3444
    Language: French
    Pages: 50 p
    Parallel Title: Parallelausg. Texts
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2009, no. 2, p. 153-202
    Keywords: Nuclear Energy ; Italy ; Japan
    Abstract: Cet article présente le texte de la Directive 2009/71/Euratom du Conseil du 25 juin 2009 établissant un cadre communautaire pour la sûreté des installations nucléaires, le Loi italien n° 99 du 23 juillet 2009 sur les Dispositions relatives au développement et à l’internationalisation des entreprises, en particulier dans le secteur de l’énergie, les lois japonaise sur la réparation des dommages nucléaires (Loi n° 147 de 1961) et sur les conventions d’indemnisation relatives à la réparation des dommages nucléaires(Loi n° 148 de 1961), et le Décret japonis d’application de la Loi sur la réparation des dommages nucléaires (Décret n° 44 de 1962 pris en Conseil des ministres).
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  • 98
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    Online Resource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2009, no. 2, p. 207-220
    ISSN: 1684-3444
    Language: French
    Pages: 14 p
    Parallel Title: Parallelausg. Bilateral and Multilateral Agreements
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2009, no. 2, p. 207-220
    Keywords: Nuclear Energy
    Abstract: Cet article présente une liste sélective des accords bilatéraux conclus au cours de la seconde partie de l’année 2009.
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  • 99
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 153-171
    ISSN: 1609-7521
    Language: English
    Pages: 19 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 153-171
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated issues related to the Construction Industry in June 2008. This roundtable addressed the special characteristics of the construction industry as they relate to competition law and policy. Construction is a critical sector in OECD economies because it builds and maintains the structures and infrastructure on which almost every other industry depends. Unfortunately, the construction industry has also tended to suffer from cartel activity, as shown by a spate of well - publicised recent matters from around the world. The roundtable includes an examination of why this industry seems to be more prone to cartel formation than other industries. It also looked into the complications that may arise when multiple construction firms use the same bid calculation software. Finally, the Committee discussed the arguments – occasionally made by industry advocates – that competition is either irrelevant or “ruinous” in the construction industry. Neither argument was found to be persuasive, as there are no distinguishing features of the construction sector that reduce the benefits that competition brings to consumer welfare.
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 1, p. 113-146
    ISSN: 1609-7378
    Language: English
    Pages: 34 p
    Parallel Title: Parallelausg. Décret législatif définissant les règles à respecter pour la construction de nouvelles unités
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 1, p. 113-146
    Keywords: Nuclear Energy ; Italy
    Abstract: This article presents the text of the Italian Decree setting out rules for the siting, construction and operation of nuclear installations of 23 July 2009.
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