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  • 2000-2004  (4)
  • 1980-1984
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  • OECD
  • Organisation de coopération et de développement économiques
  • Schweizerische Gesellschaft für Volkskunde
  • Rechtswissenschaft  (4)
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  • 1
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264189799
    Sprache: Englisch
    Seiten: Online-Ressource (240 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Commerce électronique et fiscalité ; Mise en oeuvre des conditions cadres d'Ottawa sur la fiscalité
    RVK:
    Schlagwort(e): Taxation ; Science and Technology
    Kurzfassung: How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce compliance costs? These are just some of the pressing questions addressed in this book. This volume provides a comprehensive guide to the status of the OECD-led international work on these questions, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues. It sets out the latest thinking of the OECD's Committee on Fiscal Affairs on the taxation aspects of electronic commerce, and on progress toward implementing the Ottawa Taxation Framework Conditions. It includes a number of documents for public review and comment, and details the outputs from the past two years' intensive dialogue with the international business community and with non-member economies. As such it is an invaluable reference for all those interested in how governments around the globe are responding to the taxation challenges presented by e-commerce.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264185951
    Sprache: Englisch
    Seiten: Online-Ressource (232 p.)
    Paralleltitel: Print version Taxation and Electronic Commerce : Implementing the Ottawa Taxation Framework Conditions
    DDC: 343
    RVK:
    Schlagwort(e): Electronic books ; Finanzverwaltung ; Optimale Besteuerung ; Verbrauchsteuer ; Electronic Commerce
    Kurzfassung: How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce compliance costs? These are just some of the pressing questions addressed in this book. This volume provides a comprehensive guide to the status of the OECD-led international work on these questions, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administ
    Beschreibung / Inhaltsverzeichnis: Preface by the Chair oftheCommitteeonFiscalAffairs ElectronicCommerce: Realisingthe Potential; Table of Contents; Part I. Emerging Conclusions and Recommendations by the Committee on Fiscal Affairs; Chapter 1. An Overview of Progress Since the Ottawa 1998 Conference; Chapter 2. Consumption Tax Aspects of Electronic Commerce: Developing International Guidelines...; Chapter 3. Tax Administration Aspects of Electronic Commerce: Responding to the Challenges and Opportunities; Chapter 4. Application of Tax Treaty Concepts to Electronic Commerce
    Beschreibung / Inhaltsverzeichnis: Part II. Input from the Technical Advisory Groups (TAGs)Chapter 5. An Overview of the TAG Process and its Contribution to the CFA's Work; Part III. Taking Forward the CFA's Work on Taxation and Electronic Commerce; Chapter 6. The Next Phase of Implementing the Taxation Framework Conditions: Progressing Further Work...; Annexes; Annex I. The Ottawa Taxation Framework Conditions; Annex II. Organisation Chart of the CFA's Work on Electronic Commerce (1999-2000); Annex III. Composition of the Technical Advisory Groups (TAGS) (1999-2000);
    Anmerkung: Description based upon print version of record
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 3
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264180260
    Sprache: Englisch
    Seiten: Online-Ressource (144 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Les approches volontaires dans les politiques de l'environnement ; Analyse et évaluation
    RVK:
    RVK:
    RVK:
    RVK:
    Schlagwort(e): Environment ; OECD ; Selbstverpflichtung ; Mitgliedsstaaten
    Kurzfassung: Voluntary approaches are schemes whereby firms make commitments to improve their environmental performance.They cover arrangements such as public voluntary programmes, negotiated agreements or unilateral commitments. Until recently, voluntary approaches have not been subject to systematic analysis, inasmuch as, unlike taxes and tradable permits, they have not been prescribed by economic theory. Voluntary approaches were "invented" by those who devise and implement them: policy-makers, business associations, individual firms, non-governmental associations, etc. The use of voluntary approaches in environmental policy (e.g.negotiated agreements between Government and industry) is spreading and attracting growing interest in OECD countries. This book provides a systematic analysis of the different types of voluntary approaches, their economic characteristics, their role and effectiveness.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 4
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264171312
    Sprache: Englisch
    Seiten: Online-Ressource (141 p.)
    Paralleltitel: Print version Voluntary Approaches for Environmental Policy : An Assessment
    DDC: 333.7
    RVK:
    RVK:
    RVK:
    RVK:
    Schlagwort(e): Electronic books ; OECD ; Selbstverpflichtung ; Mitgliedsstaaten
    Kurzfassung: Voluntary approaches are schemes whereby firms make commitments to improve their environmental performance.They cover arrangements such as public voluntary programmes, negotiated agreements or unilateral commitments. Until recently, voluntary approaches have not been subject to systematic analysis, inasmuch as, unlike taxes and tradable permits, they have not been prescribed by economic theory. Voluntary approaches were "invented" by those who devise and implement them: policy-makers, business associations, individual firms, non-governmental associations, etc. The use of voluntary ap
    Beschreibung / Inhaltsverzeichnis: Foreword; Table of Contents; Executive Summary; Chapter 1. The Economic Analysis of Voluntary Approaches; Chapter 2. Empirical Evidence of the Use of Voluntary Approaches in OECD Countries; Chapter 3. Towards an Evaluation of Voluntary Approaches; Chapter 4. Conclusions and Recommendations; References;
    Anmerkung: Description based upon print version of record
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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