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  • 1
    Online-Ressource
    Online-Ressource
    Biobased chemicals and bioplastics : finding the right policy balance (2014)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 96 Seiten) , Illustrationen
    Serie: OECD science, technology and industry policy papers no. 17
    Schlagwort(e): Environment ; Science and Technology ; Industry and Services ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: As OECD countries emerge from the global financial crisis, several countries have published their plans for the development of a future bioeconomy, an economy in which bio-based materials and production techniques will contribute significantly to economic and environmental sustainability. Such plans typically involve building a bio-based production industry in which fuels, energy and materials such as chemicals and plastics, almost always generated from fossil resources such as oil and natural gas, are incrementally replaced by equivalent or novel products generated from renewable resources. The realisation of this vision will require sustainably harnessing the vast biomass resource. The highest policy priorities at present are on several levels: allowing bio-based materials to compete for biomass on price with bioelectricity and biofuels; rectifying the highly distorting fossil fuel subsidies, heading off future competition for crude oil demand; and correcting for any excessive regulatory impacts. If governments wish to realise a successful bioeconomy in the future, the case for support for bio-based chemicals and plastics warrants serious attention.
    DOI: 10.1787/5jxwwfjx0djf-en
    URL: Volltext  (lizenzpflichtig)
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 2
    Online-Ressource
    Online-Ressource
    Workshop on integrating omics and policy for healthy ageing : synthesis report (2014)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 21 Seiten) , Illustrationen
    Serie: OECD science, technology and industry policy papers no. 12
    Schlagwort(e): Social Issues/Migration/Health ; Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: The increase in the human life span is a testament to the economic, social and medical progress made over the course of the last century. However, an ageing population brings some new challenges both to healthcare systems and to medicine in terms of the increased manifestation of specific diseases primarily seen in the elderly. Biomedical innovation, and in particular research into “omics technologies”, offers the promise of new means of detection, prevention and treatment of age-related disabilities and diseases. But the development of these new technologies will not be without challenges, in particular with respect to the difficulty of translating technological advances into innovation in the clinical setting. This report provides a synthesis of a March 2013 workshop organised by the OECD and the Human Genome Organisation (HGO) which focused on latest advances in omics technologies for healthy ageing and the policies and practices needed to facilitate their responsible development and integration in medical research, innovation and health policy.
    DOI: 10.1787/5jzb0z52dc5c-en
    URL: Volltext  (lizenzpflichtig)
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 3
    Online-Ressource
    Online-Ressource
    Intelligent demand : policy rationale, design and potential benefits (2014)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 57 Seiten) , Illustrationen
    Serie: OECD science, technology and industry policy papers no. 13
    Schlagwort(e): Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Policy interest in demand-side initiatives has grown in recent years. This may reflect an expectation that demand-side policy could be particularly effective in steering innovation to meet societal needs. In addition, owing to constrained public finances in most OECD countries, the possibility that demand-side policies might be less expensive than direct support measures is attractive. Interest may also reflect some degree of disappointment with the outcomes of traditional supply-side measures. This paper reviews demand-side innovation policies, their rationales and importance across countries, different approaches to their design, the challenges entailed in their implementation and evaluation, and good practices. Three main forms of demand-side policy are considered: innovation-oriented public procurement, innovation-oriented regulations, and standards. Emphasis is placed on innovation-oriented public procurement.
    DOI: 10.1787/5jz8p4rk3944-en
    URL: Volltext  (lizenzpflichtig)
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    Online-Ressource
    MPI Ethno. Forsch.
  • 4
    Online-Ressource
    Online-Ressource
    Skills and jobs in the internet economy (2014)
    Paris : OECD
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (39 S.) , graph. Darst.
    Serie: OECD digital economy papers 242
    Schlagwort(e): Fachkräfte ; Arbeitsnachfrage ; Wissensgesellschaft ; OECD-Staaten ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Both generic and specialised ICT skills are becoming an important requirement for employment across the economy as the Internet becomes more engrained in work processes, but a significant part of the population lacks the basic skills necessary to function in this new environment. This paper examines the impact of the Internet on the labour market in this context. For example, between 7% and 27% of adults have no experience in using computers or lack the most elementary computer skills, such as the ability to use a mouse. In addition, the groups with the least ICT skills tend to be among the demographic groups at the most risk of losing jobs. Data also highlight a potential skills mismatch among those with the strongest ICT skills (youth) and those who actually use them at work (prime age and older adults).
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jxvbrjm9bns-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online-Ressource
    MPI Ethno. Forsch.
  • 5
    Online-Ressource
    Online-Ressource
    Unleashing the power of big data for Alzheimer's Disease and dementia research : main points of the OECD expert consultation on unlocking global collaboration to accelerate innovation for Alzheimer's Disease and dementia (2014)
    Paris : OECD
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (40 S.) , graph. Darst.
    Serie: OECD digital economy papers 233
    Schlagwort(e): Alterskrankheit ; Medizin ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Kurzfassung: More than 35 million people worldwide had dementia in 2010, when annual costs were estimated at USD 604 billion; the number of people with dementia is expected to exceed 115 million by 2050. Alzheimer’s disease is today considered the prototype problem for the Grand Global Challenge in healthcare. Despite decades of intensive research, the causal chain of mechanisms behind Alzheimer’s has remained elusive as reflected in recent failures of well-designed clinical trials on promising investigational new drugs. The multi-factorial nature of the disease requires the collection, storage and processing of increasingly large and very heterogeneous datasets (behavioural, genetic, environmental, epigenetic, clinical data, brain imaging, etc.). No one nation has all the assets to pursue this type of research independently. In an effort to tackle this huge challenge, the OECD held a consultation on "Unlocking Global Collaboration to Accelerate Innovation for Alzheimer’s Disease and Dementia" which looked at ways to harness developments in life sciences and information technologies to accelerate innovation in the prevention and treatment of the disease. This paper reports on the opportunities offered by the informatics revolution and big data. Creating and using big data to change the future of Alzheimer’s and dementia requires careful planning and multi-stakeholder collaboration. Numerous technical, administrative, regulatory, infrastructure and financial obstacles emerge and will need to be hurdled to make this vision a reality.
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jz73kvmvbwb-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online-Ressource
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  • 6
    Online-Ressource
    Online-Ressource
    The internet in transition : the state of the transition to IPv6 in today's internet and measures to support the continued use of IPv4 (2014)
    Paris : OECD
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (38 S.) , graph. Darst.
    Serie: OECD digital economy papers 234
    Schlagwort(e): Breitbandkommunikation ; Internet ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Kurzfassung: This report considers the transition from IPv4 to IPv6 alongside the use of network technologies to prolong IPv4 use in the face of depletion of further IPv4 protocol addresses, but it does not aim to address all issues surrounding the transition to IPv6 or to detail the economic incentives faced by various Internet actors. It first provides a status update of address management issues and the run-out of IPv4. It then describes the advantages and limitations of increased use of network address translation as one response to sustain the use of IPv4 in the face of IPv4 address exhaustion. It provides an overview of the IPv6 protocol; the advantages of IPv6 deployment as a response to IPv4 address exhaustion and the IPv6 transition plan compared to actual deployment to date. Finally, the report examines the choices facing individual actors, their potential consequences, and the policy implications on openness and innovation for the future of the Internet.
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jz5sq5d7cq2-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online-Ressource
    MPI Ethno. Forsch.
  • 7
    Online-Ressource
    Online-Ressource
    International traffic termination (2014)
    Paris : OECD
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (44 S.) , graph. Darst.
    Serie: OECD digital economy papers 238
    Schlagwort(e): Telekommunikationspreis ; OECD-Staaten ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Kurzfassung: This report examines measures taken in countries that have restricted the ability for markets to set termination charges for incoming international telecommunication traffic by mandating rates below which no market player can diverge. The report explores empirically the effects of the introduction of such policies and finds that an increase of these termination charges reduces traffic (measured by minutes or calls) in such a way that the expected increase in revenue, given the rise of the termination charge, may be countervailed. Thus, the report concludes that these practices are not in the best interest of the countries where they have been introduced or of countries paying the higher termination rates.
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jz2m5mnlvkc-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online-Ressource
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  • 8
    Online-Ressource
    Online-Ressource
    The economics of transition to Internet Protocol version 6 (IPv6) (2014)
    Paris : OECD
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (57 S.) , graph. Darst.
    Serie: OECD digital economy papers 244
    Schlagwort(e): Internet ; Informationsökonomik ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Kurzfassung: This report makes the case that IPv6 represents an example of a platform; within the context of IPv6, the sides of the platform are Internet service providers, backbone providers, device manufacturers, content providers, and so forth. The net benefits to adopting the new platform are not distributed equally across sides. For some participants, such as backbone and transit providers and manufacturers of devices such as routers, the transition to IPv6 has been relatively swift. For these participants the benefits of adoption were clear, and adoption demonstrated the technical ability of the company and fitness of its network. For others, such as many content providers for the Web, enterprises contemplating deployment of IPv6 within internal firm networks, and providers of consumer electronics equipment such as DVD or Blu-Ray players or televisions, the transition has been slower. For them the benefits have not been as clear, and many legacy devices, networks, customers and suppliers have not transitioned.
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jxt46d07bhc-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online-Ressource
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  • 9
    Online-Ressource
    Online-Ressource
    Connected televisions : convergence and emerging business models (2014)
    Paris : OECD
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (54 S.) , graph. Darst.
    Serie: OECD digital economy papers 231
    Schlagwort(e): Fernsehprogramm ; Internet ; Geschäftsmodell ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Connected televisions are defined for the purposes of this report as devices that have the capability to interact with the Internet to display audio-visual content. Connected television is an important development because it permits the provision of certain new and valuable services to end-users. These services will also have implications for the activities of all of the players in the content distribution ecosystem. In addition to identifying the new services that connected television enables, the report analyses in some detail their effects on networks (i.e. the physical communication links that carry content to end-users). The impact on content producers themselves, on content distributors (such as traditional pay television companies), on hardware vendors, and on providers of support services such as advertising and programme guides is considered much more briefly. More detailed examination of these matters could be the subject of future work. The report also includes a discussion of policy implications raised by connected televisions for the actual connected television devices and for network infrastructure.
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jzb36wjqkvg-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online-Ressource
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  • 10
    Online-Ressource
    Online-Ressource
    International cables, gateways, backhaul and international exchange points (2014)
    Paris : OECD
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (40 S.) , graph. Darst., Kt.
    Serie: OECD digital economy papers 232
    Schlagwort(e): Telekommunikationsnetz ; Organisationsstruktur ; OECD-Staaten ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Kurzfassung: This report focuses on the development of backhaul and cross-border networks, which enable local networks to connect to the wider Internet. These local networks may cover a city, a region or even a country. To connect their networks to other networks around the world, operators need access to regional and international high-speed networks. The level of investment required in these networks varies and can be very different from region to region. In some parts of the world, the investment made around the turn of the century was characterised by a “boom and bust”, which fuelled an expansion in backhaul links and data centres. Since that time, investment has taken place at a more measured pace, reflecting growing demand from liberalised markets and leading to further expansion in areas such as mobile and broadband Internet access.
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jz8m9jf3wkl-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online-Ressource
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  • 11
    Online-Ressource
    Online-Ressource
    New approaches to spectrum management (2014)
    Paris : OECD
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (49 S.) , graph. Darst.
    Serie: OECD digital economy papers 235
    Schlagwort(e): Telekommunikationsnetz ; OECD-Staaten ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Today more than ever, spectrum is identified by policy makers as a key asset to support growth in the digital economy. This report provides information and analysis on new approaches to radiofrequency spectrum management in OECD countries. The emergence of new technologies such as cognitive radio and geo-location databases enables licensed or unlicensed shared use of spectrum. These approaches aim at maximising spectrum efficiency by allowing a third party to use underutilised spectrum resources. An example of the success of unlicensed spectrum is that of Wi-Fi networks. The report also covers incentive auctions, an innovative approach to transfer spectrum resources from less to more valuable uses through market mechanisms.
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jz44fnq066c-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 12
    Online-Ressource
    Online-Ressource
    Consumer policy guidance on intangible digital content products (2014)
    Paris : OECD
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (22 S.)
    Serie: OECD digital economy papers 241
    Schlagwort(e): Digitale Güter ; Verbraucherpolitik ; OECD-Staaten ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Digital content, such as e-books and apps that are available through streaming, downloads or cloud computing platforms, has become the fastest growing e-commerce product category. To support further growth, it is important that consumers, including children, understand what their rights and obligations are when acquiring and using such products. In particular, consumers need to know about the conditions under which they may copy and share products, and on which devices the products may be used. They also need to be informed about how their personal data may be collected and used, with whom it may be shared and why, and the type of redress that may be obtained when problems arise.
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jxvbrjq3gg6-en
    URL: Volltext
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  • 13
    Online-Ressource
    Online-Ressource
    Wireless market structures and network sharing (2014)
    Paris : OECD
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (89 S.) , graph. Darst.
    Serie: OECD digital economy papers 243
    Schlagwort(e): Mobilkommunikation ; Netzinfrastruktur ; OECD-Staaten ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Kurzfassung: A key issue for policy makers and regulators across the OECD area is the market structures that will best deliver efficient and inclusive mobile communication services. This has led to two issues addressed in this report, namely: the recent experience in selected countries, which have changed or held constant the number of facilities based operators; and the initial experience and key questions that have arisen with wireless network sharing. These questions are related because they converge around the issue of how many facilities-based networks are optimal in providing competitive services in the same geographical location. In all OECD countries there are at least three mobile network operators (MNOs), which broadly compete on a national basis, with some countries having four or five facilities-based networks operating nationally or in the same region. Historically, the coverage and capabilities of these networks have been important factors used by operators to differentiate their offers and attract customers. Nonetheless, sharing the expense of network facilities between multiple MNOs can significantly reduce costs, especially at a time when there are demands on operators to roll out new networks or extend coverage.
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jxt46dzl9r2-en
    URL: Volltext
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  • 14
    Online-Ressource
    Online-Ressource
    Consumer policy guidance on mobile and online payments (2014)
    Paris : OECD
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (23 S.)
    Serie: OECD digital economy papers 236
    Schlagwort(e): Elektronisches Geld ; OECD-Staaten ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Kurzfassung: The OECD Committee on Consumer Policy has issued this policy guidance to boost consumer protection when using mobile and on-line payment systems and to identify ways in which policy makers and businesses can work together to strengthen consumer protection while spurring innovation in the marketplace. The guidance addresses a number of key issues in the emerging mobile and online payment area, including the need to establish minimum levels of consumer protection across payment mechanisms, enhanced privacy and child protection, and standards for transparent and accessible information disclosures
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jz432cl1ns7-en
    URL: Volltext
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  • 15
    Online-Ressource
    Online-Ressource
    Access network speed tests (2014)
    Paris : OECD
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (51 S.) , graph. Darst.
    Serie: OECD digital economy papers 237
    Schlagwort(e): Telekommunikationsnetz ; OECD-Staaten ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Kurzfassung: This report examines the approaches being taken to measure broadband performance by reviewing information on official speed tests to date as well as their strengths and drawbacks in methodologies, emerging good practices and the challenges in undertaking a harmonised approach across OECD countries. Measurement projects for Internet connection performance face greater potential hurdles than for traditional telecommunication networks, while at the same time, new opportunities are emerging in terms of “crowd-sourced” data collected through applications installed by users. The report provides classification of those measurement approaches with suggestions on how they can be selected and implemented depending on different policy goals.
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jz2m5mr66f5-en
    URL: Volltext
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  • 16
    Online-Ressource
    Online-Ressource
    The development of fixed broadband networks (2014)
    Paris : OECD
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (50 S.) , graph. Darst.
    Serie: OECD digital economy papers 239
    Schlagwort(e): Breitbandkommunikation ; Telekommunikationsnetz ; OECD-Staaten ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Kurzfassung: This report examines the development of fixed networks and their ability to support the Internet economy. Enhancements to fixed broadband networks remain critical despite the growth in the use of wireless services. In fact, growth in the use of data over wireless networks actually increases demands on fixed networks. Upgrading fixed networks to ultra-fast speeds has the potential to generate significant spillovers; however, the evidence so far is mixed as to whether different types of public intervention are necessary to spur fibre deployment. The report provides an overview of the barriers to upgrading networks as well as the regulatory challenges encountered in spurring the deployment of fixed networks.
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jz2m5mlb1q2-en
    URL: Volltext
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  • 17
    Online-Ressource
    Online-Ressource
    Cloud computing : the concept, impacts and the role of government policy (2014)
    Paris : OECD
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (34 S.) , graph. Darst.
    Serie: OECD digital economy papers 240
    Schlagwort(e): Politische Kommunikation ; E-Government ; Cloud Computing ; OECD-Staaten ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Cloud computing is changing the way computing is undertaken. It provides the ability to access IT resources on demand without the need for significant capital expenditure, thereby lowering the entry barriers for new entrants in multiple sectors. Cloud computing has thus become a platform for innovation. This report presents the concept of cloud computing, the services it provides and deployment models, and thus give a clear overview of what it is and what it is not. It provides an overview of how cloud computing changes the way computing is carried out, and evaluates the impacts of cloud computing (including its benefits and challenges as well as its economic and environmental impacts). Finally, the report discusses the policy issues raised by cloud computing and the role of governments and other stakeholders in addressing these issues.
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jxzf4lcc7f5-en
    URL: Volltext
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  • 18
    Online-Ressource
    Online-Ressource
    Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209688
    Sprache: Deutsch
    Seiten: Online-Ressource (48 p.)
    Paralleltitel: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Paralleltitel: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Paralleltitel: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Paralleltitel: Parallelausg. Action Plan on Base Erosion and Profit Shifting (Russian version)
    Schlagwort(e): Finance and Investment ; Taxation
    Kurzfassung: Nationale Steuergesetze haben nicht mit der Entwicklung global agierender Unternehmen und Firmen Schritt gehalten. Schlupflöcher, die zwischen den einzelnen nationalstaatlichen Regimen entstehen, können somit von multinationalen Unternehmen dazu genutzt werden, ihre Abgaben durch trickreiche Steuergestaltung zu minimieren. Der OECD-Aktionsplan, der sich gegen die Erosion von Steuerbemessungsgrundlagen und die Gewinnverlagerung (Base Erosion and Profit Shifting - BEPS) richtet, benennt 15 Maßnahmen, durch die Regierungen in Zukunft verhindern können, dass internationale Firmen wenig oder gar keine Steuern zahlen.
    DOI: 10.1787/9789264209688-de
    URL: Volltext
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  • 19
    Online-Ressource
    Online-Ressource
    Increasing Taxpayers' Use of Self-service Channels (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223288
    Sprache: Englisch
    Seiten: Online-Ressource (88 p.)
    Paralleltitel: Erscheint auch als Increasing taxpayers' use of self-service channels
    Schlagwort(e): Besteuerungsverfahren ; OECD-Staaten ; Taxation
    Kurzfassung: Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.
    DOI: 10.1787/9789264223288-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 20
    Online-Ressource
    Online-Ressource
    Examens de l'OCDE des politiques d'innovation : France 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214019
    Sprache: Französisch
    Seiten: Online-Ressource (292 p.)
    Serie: Examens de l'OCDE des politiques d'innovation
    Paralleltitel: Parallelausg. OECD Reviews of Innovation Policy; France 2014
    Schlagwort(e): Science and Technology ; Industry and Services ; France
    Kurzfassung: Ce rapport sur la France compare les performances et le fonctionnement du système français avec ceux d'autres pays, et se base sur les conclusions des travaux thématiques de l'OCDE ainsi que sur environ 30 entretiens conduits avec les principaux acteurs du système français de recherche et d'innovation. Ce système a connu des transformations profondes au cours de la dernière décennie, et le rapport met l'accent sur le "Programme des Investissements d'Avenir", un plan gouvernemental qui vise à dynamiser la recherche et l'innovation et à encourager les réformes de l'ensemble du système.
    DOI: 10.1787/9789264214019-fr
    URL: Volltext
    URL: lizenzpflichtig
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  • 21
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saudi Arabia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191914
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191914-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 22
    Online-Ressource
    Online-Ressource
    Plano de ação para o combate à erosão da base tributária e à transferência de lucros (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207790
    Sprache: Portugiesisch
    Seiten: Online-Ressource (50 p.)
    Paralleltitel: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Paralleltitel: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Paralleltitel: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Paralleltitel: Parallelausg. Action Plan on Base Erosion and Profit Shifting (Russian version)
    Schlagwort(e): Finance and Investment ; Taxation
    Kurzfassung: Este plano de ação (i) identifica ações necessárias para enfrentar a erosão da base tributária e a transferência de lucros; (ii) estabelece prazos para a implementação dessas ações; e (iii) identifica os recursos necessários e a metodologia adequada para implementar as ações.
    DOI: 10.1787/9789264207790-pt
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 23
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Georgia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217430
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Georgia 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Georgien ; Taxation ; Georgia ; Georgien ; Steuer
    Kurzfassung: This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217430-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 24
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217478
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Anguilla 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Anguilla. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217478-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 25
    Online-Ressource
    Online-Ressource
    Estudio de la OCDE sobre políticas y regulación de telecomunicaciones en Colombia (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209558
    Sprache: Spanisch
    Seiten: Online-Ressource (180 p.)
    Paralleltitel: Parallelausg. OECD Review of Telecommunication Policy and Regulation in Colombia
    Schlagwort(e): Governance ; Science and Technology ; Colombia
    Kurzfassung: La estudio de la OCDE sobre políticas y regulación de las telecomunicaciones tomó como base las respuestas de las autoridades colombianas a un cuestionario, así como los resultados de una extensa serie de entrevistas realizadas a los principales actores del sector de las telecomunicaciones durante una visita de investigación efectuada en Colombia.
    DOI: 10.1787/9789264209558-es
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 26
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Former Yugoslav Republic of Macedonia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217713
    Sprache: Englisch
    Seiten: Online-Ressource (116 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: the Former Yugoslav Republic of Macedonia 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Macedonia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217713-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 27
    Online-Ressource
    Online-Ressource
    Emerging Policy Issues in Synthetic Biology (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208421
    Sprache: Englisch
    Seiten: Online-Ressource (168 p.)
    Paralleltitel: Erscheint auch als Emerging policy issues in synthetic biology
    DDC: 572.86
    Schlagwort(e): Biotechnologie ; Science and Technology ; Synthetische Biologie
    Kurzfassung: Synthetic biology is at such an early stage of development that there is no uniform agreement as yet about what it actually is. To some, it represents a natural extension of genetic engineering, and therefore is “business as usual”. For others, it is a way to bring mass manufacturing out from the decades of biotechnology research. Currently the discipline is limited by the ability to synthesise DNA cost-effectively but this is a technical barrier that it is anticipated will be overcome. Synthetic biology raises a number of policy issues around R&D funding, company investment, PPP arrangements and innovative financing, infrastructure requirements, education and training, intellectual property (IP), regulation, and public engagement. In preparation for the continuing development and greater use of synthetic biology, some countries have started to prepare synthetic biology technical roadmaps and a global roadmap for the medium term would be an extremely useful policy tool. Technical roadmaps could both identify likely future policy requirements, and be a useful vehicle in public engagement.
    DOI: 10.1787/9789264208421-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 28
    Online-Ressource
    Online-Ressource
    Guidance on Transfer Pricing Documentation and Country-by-Country Reporting (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264219236
    Sprache: Englisch
    Seiten: Online-Ressource (48 p.)
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallelausg. Instructions relatives à la documentation des prix de transfert et aux déclarations pays par pays
    Paralleltitel: Parallelausg. Leitlinien zur Verrechnungspreisdokumentation und länderbezogenen Berichterstattung
    Paralleltitel: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Korean version)
    Paralleltitel: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Chinese version)
    Paralleltitel: Erscheint auch als Guidance on transfer pricing documentation and country-by-country reporting
    Schlagwort(e): Verrechnungspreis ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations.
    DOI: 10.1787/9789264219236-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 29
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Lucia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217898
    Sprache: Englisch
    Seiten: Online-Ressource (132 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Lucia 2014
    DDC: 338.979843009047
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Saint Lucia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217898-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 30
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    Online-Ressource
    The Distributional Effects of Consumption Taxes in OECD Countries (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224520
    Sprache: Englisch
    Seiten: Online-Ressource (152 p.)
    Serie: OECD Tax Policy Studies no.22
    Paralleltitel: Erscheint auch als The distributional effects of consumption taxes in OECD countries
    Schlagwort(e): Verteilungswirkung ; Verbrauchsteuer ; Steuerinzidenz ; OECD-Staaten ; Employment ; Taxation ; Bericht ; OECD ; Steuerpolitik ; Umsatzsteuer ; Inzidenz
    Kurzfassung: The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
    DOI: 10.1787/9789264224520-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 31
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    Neutraliser les effets des dispositifs hybrides (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225268
    Sprache: Französisch
    Seiten: Online-Ressource (106 p.)
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements
    Paralleltitel: Parallelausg. Neutralisierung der Effekte hybrider Gestaltungen
    Paralleltitel: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Korean version)
    Paralleltitel: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Chinese version)
    Schlagwort(e): Taxation
    Kurzfassung: Ce livrable fournit des recommandations en vue de l’adoption, au niveau national, de règles destinées à neutraliser les effets des dispositifs hybrides ainsi que des propositions de modifications à apporter au Modèle de convention fiscale de l’OCDE pour combattre ces mécanismes. Une fois transposées dans la législation nationale, les recommandations énoncées dans la Partie 1 du livrable permettront de neutraliser les effets des dispositifs hybrides internationaux aboutissant à de multiples déductions au titre d’une seule dépense ou à une déduction dans un pays ou territoire non contrebalancée par une imposition équivalente dans un autre pays ou territoire. La Partie 1 sera complétée par des commentaires visant à expliquer les règles préconisées et à en illustrer l’application à l’aide d’exemples concrets. La Partie 2 présente des propositions de modifications du Modèle de convention destinées à garantir que les avantages prévus par des conventions fiscales ne sont accordés à des entités hybrides (y compris aux entités ayant la double résidence) que lorsque les circonstances s’y prêtent. Sont également examinées dans la Partie 2 les interactions entre les modifications du Modèle de convention fiscale et les recommandations relatives aux règles devant figurer dans les législations nationales énoncées dans la Partie 1.
    DOI: 10.1787/9789264225268-fr
    URL: Volltext
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  • 32
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    OECD Review of Telecommunication Policy and Regulation in Colombia (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208131
    Sprache: Englisch
    Seiten: Online-Ressource (164 p.)
    Paralleltitel: Parallelausg. Estudio de la OCDE sobre políticas y regulación de telecomunicaciones en Colombia
    Paralleltitel: Erscheint auch als OECD OECD review of telecommunication policy and regulation in Colombia
    Schlagwort(e): Telekommunikationspolitik ; Regulierung ; Kolumbien ; Governance ; Science and Technology ; Colombia
    Kurzfassung: As have OECD countries, Colombia has recognised that the communications sector, and in particular high-speed Internet access provided by fixed and mobile broadband, represents a key infrastructure for improving productivity and economic growth and in enhancing the welfare of its citizens. This report reviews policies and regulations in the telecommunication service sector in Colombia. It puts forward recommendations aimed at furthering regulatory reform and stimulating market competition and investment in the sector as a building block for the future development of the Colombian economy. It aims to help achieve one of the government's goals, which is to develop a knowledge-intensive society.
    DOI: 10.1787/9789264208131-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 33
    Online-Ressource
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    The Space Economy at a Glance 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217294 , 9789264225459 , 9789264222304
    Sprache: Englisch
    Seiten: Online-Ressource (144 p.) , ill.
    Paralleltitel: Erscheint auch als The space economy at a glance 2014
    Schlagwort(e): Luftfahrtindustrie ; Welt ; Science and Technology ; Industry and Services
    Kurzfassung: The space sector plays an increasingly pivotal role in the functioning of modern societies and their economic development as the use of satellite technology gives rise to new applications, uses and markets. Space Economy at a Glance offers a statistical overview of the global space sector and its contributions to economic activity using data from over 40 countries with space programmes, and identifies new dynamics in the space sector.
    DOI: 10.1787/9789264217294-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 34
    Online-Ressource
    Online-Ressource
    OECD Reviews of Innovation Policy: France 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214026
    Sprache: Englisch
    Seiten: Online-Ressource (280 p.)
    Serie: OECD Reviews of Innovation Policy
    Paralleltitel: Parallelausg. Examens de l'OCDE des politiques d'innovation ; France 2014
    Schlagwort(e): Science and Technology ; Industry and Services ; France
    Kurzfassung: This report compares the performance of the French innnovation systems with that of other countries and presents the conclusions of interviews with 30 key actors in the French research and innovation system. During the past ten years, this system has undergone profound changes, and the report highlights the governments plan to dynamise and reform the system.
    DOI: 10.1787/9789264214026-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 35
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    Measuring the Digital Economy : A New Perspective (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221796
    Sprache: Englisch
    Seiten: Online-Ressource (160 p.)
    Paralleltitel: Parallelausg. Measuring the Digital Economy; A New Perspective (Chinese version)
    Paralleltitel: Erscheint auch als Measuring the digital economy
    DDC: 381/.142
    RVK:
    QR 760
    Schlagwort(e): Internetnutzung ; IKT-Sektor ; Messung ; OECD-Staaten ; Governance ; Science and Technology ; Bericht ; Statistik ; OECD ; Electronic Commerce ; Neue Medien ; Evaluation
    Kurzfassung: The growing role of the digital economy in daily life has heightened demand for new data and measurement tools. Internationally comparable and timely statistics combined with robust cross-country analyses are crucial to strengthen the evidence base for digital economy policy making, particularly in a context of rapid change. This report presents indicators traditionally used to monitor the information society and complements them with experimental indicators that provide insight into areas of policy interest. The key objectives of this publication are to highlight measurement gaps and propose actions to advance the measurement agenda.
    DOI: 10.1787/9789264221796-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 36
    Online-Ressource
    Online-Ressource
    Plan de acción contra la erosión de la base imponible y el traslado de beneficios (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207813
    Sprache: Spanisch
    Seiten: Online-Ressource (50 p.)
    Paralleltitel: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Paralleltitel: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Paralleltitel: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Paralleltitel: Parallelausg. Action Plan on Base Erosion and Profit Shifting (Russian version)
    Schlagwort(e): Finance and Investment ; Taxation
    Kurzfassung: Este Plan de acción demanda cambios fundamentales en los mecanismos actuales y la adopción de nuevos enfoques basados en el consenso, incluyendo disposiciones anti-abuso, diseñados para evitar y contrarrestar la erosión de la base imponible y el traslado de beneficios.
    DOI: 10.1787/9789264207813-es
    URL: Volltext
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  • 37
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217492
    Sprache: Englisch
    Seiten: Online-Ressource (112 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Antigua and Barbuda 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Antigua and Barbuda. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217492-en
    URL: Volltext
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  • 38
    Online-Ressource
    Online-Ressource
    Norme d'échange automatique de renseignements relatifs aux comptes financiers en matière fiscale (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222090
    Sprache: Französisch
    Seiten: Online-Ressource (332 p.)
    Paralleltitel: Parallelausg. Standard for Automatic Exchange of Financial Account Information in Tax Matters
    Schlagwort(e): Taxation
    Kurzfassung: Cette Norme, développée en réponse à la demande du G20 et approuvée par le Conseil de l’OCDE le 15 juillet 2014, invite les juridictions à obtenir des renseignements auprès de leurs institutions financières et à les échanger automatiquement avec d’autres juridictions sur une base annuelle. Elle définit les informations relatives aux comptes financiers à échanger, les institutions financières qui ont l’obligation de déclarer, les différents types de comptes et les contribuables visés, ainsi que les procédures communes de diligence raisonnable à suivre par les institutions financières. La Partie I donne un aperçu de la Norme. La Partie II contient le texte du Modèle d’accord entre autorités compétentes et la Norme de déclaration (Modèle d’accord) et de diligence raisonnable (NCD). La Partie III contient les Commentaires sur le Modèle d’accord et la NCD ainsi qu’un certain nombre d’Annexes. La nouvelle norme s'inspire largement des travaux antérieurs de l’OCDE dans le domaine de l'échange automatique de renseignements, elle intègre les progrès réalisés au sein de l'Union européenne, tout comme les normes internationales de lutte contre le blanchiment, la mise en œuvre du Foreign Account Tax Compliance Act (FATCA) ayant agi comme un catalyseur pour le passage à l'échange automatique de renseignements dans un contexte multilatéral.
    DOI: 10.1787/9789264222090-fr
    URL: Volltext
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  • 39
    Online-Ressource
    Online-Ressource
    Gewinnverkürzung und Gewinnverlagerung - Situationsbeschreibung und Lösungsansätze (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209695
    Sprache: Deutsch
    Seiten: Online-Ressource (106 p.) , ill.
    Paralleltitel: Parallelausg. Addressing Base Erosion and Profit Shifting
    Paralleltitel: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallelausg. Lucha contra la erosión de la base imponible y el traslado de beneficios
    Paralleltitel: Parallelausg. Addressing Base Erosion and Profit Shifting (Japanese version)
    Paralleltitel: Parallelausg. Combate à Erosão da Base Tributária e à Transferência de Lucros
    Paralleltitel: Parallelausg. Addressing Base Erosion and Profit Shifting (Russian version)
    Schlagwort(e): Finance and Investment ; Taxation
    Kurzfassung: Ziel dieses Berichts ist es, die mit der Gewinnverkürzung und Gewinnverlagerung zusammenhängenden Sachverhalte objektiv und umfassend darzustellen. Im Rahmen des Berichts werden zunächst öffentlich verfüg-bare Studien und Daten zum Vorkommen und Ausmaß der Gewinn-verkürzung und Gewinnverlagerung beschrieben (Zusammenfassungen der Studien sind in Anhang B enthalten). Im Anschluss daran folgt ein Überblick über globale Entwicklungen, die sich auf die Unternehmens-besteuerung auswirken. Der Hauptteil des Berichts umfasst einen Überblick über die Grundprinzipien der Besteuerung von grenzüberschreitenden Aktivitäten sowie die Gelegenheiten zur Gewinnverkürzung und Gewinnverlagerung, die sich aus diesen Prinzipien ergeben können. Ferner werden einige bekannte Unternehmensstrukturen (die in Anhang C näher beschrieben sind) analysiert und die wichtigsten Problemstellungen im Zusammenhang mit diesen Strukturen erläutert.
    DOI: 10.1787/9789264209695-de
    URL: Volltext
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  • 40
    Online-Ressource
    Online-Ressource
    OECD Science, Technology and Industry Outlook 2014 (2014)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Science, Technology and R&D Statistics
    Paralleltitel: Parallele Sprachausgabe Perspectives de l'OCDE de la science, la technologie et l'industrie 2014
    Schlagwort(e): Science and Technology
    Kurzfassung: The OECD Science, Technology and Industry Outlook 2014 database presents key trends in STI policies and performance in OECD countries and major emerging economies. It is published every two years and draws on a unique international policy survey conducted by the OECD - with more than 45 countries involved in 2014 - and the latest OECD work on STI policy analysis and measurement.
    DOI: 10.1787/139a90c6-en
    URL: lizenzpflichtig
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  • 41
    Online-Ressource
    Online-Ressource
    Perspectives de l'OCDE de la science, la technologie et l'industrie 2014 (2014)
    Paris : OECD Publishing.
    Details
    Sprache: Französisch
    Seiten: 1 Online-Ressource
    Serie: Statistiques de l'OCDE de la science et technologie et de la R-D
    Paralleltitel: Parallele Sprachausgabe OECD Science, Technology and Industry Outlook 2014
    Schlagwort(e): Science and Technology
    Kurzfassung: La base de données présente les tendances clés des politiques de la science et de la technologie ainsi que la performance dans les pays de l'OCDE et les grandes économies émergentes. Elle est publiée tous les deux ans et se base sur une enquête unique réalisée par l'OCDE - avec plus de 45 pays concernés en 2014.Perspectives de l'OCDE de la science, la technologie et l'industrie 2014
    DOI: 10.1787/d3bb1fb8-fr
    URL: lizenzpflichtig
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  • 42
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    Online-Ressource
    Neutralisierung der Effekte hybrider Gestaltungen (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223387
    Sprache: Deutsch
    Seiten: Online-Ressource (100 p.) , ill.
    Serie: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Paralleltitel: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements
    Schlagwort(e): Taxation
    Kurzfassung: Dieser Bericht enthält Empfehlungen für nationale Regeln zur Neutralisierung des Effekts hybrider Gestaltungen sowie für entsprechende Änderungen des OECD-Musterabkommens. Wenn sie in nationales Recht umgesetzt sind, werden die Empfehlungen in Teil 1 des Berichts die Effekte von grenzüberschreitenden hybriden Gestaltungen neutralisieren, die zu Mehrfachabzügen ein und desselben Betriebsausgabenpostens bzw. zu einem Betriebsausgabenabzug in einem Staat ohne entsprechende Einnahmenbesteuerung in einem anderen Staat führen. Teil 1 des Berichts wird durch einen Kommentar ergänzt werden, der die empfohlenen Regeln erklären und ihre Anwendung anhand konkreter Beispiele erläutern soll. In Teil 2 des Berichts werden Änderungen des Musterabkommens vorgeschlagen, die gewährleisten sollen, dass hybriden Rechtsträgern (einschließlich doppelt ansässiger Rechtsträger) die Vorteile von Steuerabkommen nur dann gewährt werden, wenn dies tatsächlich angemessen ist. Des Weiteren wird in Teil 2 auf das Zusammenspiel zwischen dem OECD-Musterabkommen und den in Teil 1 empfohlenen nationalen Regeln eingegangen.
    DOI: 10.1787/9789264223387-de
    URL: Volltext
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  • 43
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    Online-Ressource
    Relever les défis fiscaux posés par l'économie numérique (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225183
    Sprache: Französisch
    Seiten: Online-Ressource
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallelausg. Addressing the Tax Challenges of the Digital Economy
    Schlagwort(e): Taxation
    Kurzfassung: Le développement de l’économie numérique soulève des problématiques en matière de fiscalité internationale. Le présent rapport a vocation à analyser ces défis fiscaux. Les auteurs observent que, parce que l’économie numérique a tendance à devenir l’économie elle-même, il ne serait pas réaliste de vouloir la séparer, à des fins fiscales, des autres pans de l’économie. Ils notent cependant que certains modèles économiques et les principales caractéristiques de l’économie numérique peuvent exacerber les risques d’érosion de la base d’imposition et de transfert de bénéfices. Ces risques seront pris en compte dans le cadre des travaux portant sur les autres actions du Plan d’action BEPS, de même que les principales caractéristiques de l’économie numérique. Une analyse d’un certain nombre de défis fiscaux de portée plus générale soulevés par l’économie numérique est également proposée dans le rapport, complétée par un examen des options envisageables pour les relever, sachant que d’autres travaux devront être menés en 2015 pour évaluer aussi bien les défis que les solutions pour y faire face.
    DOI: 10.1787/9789264225183-fr
    URL: Volltext
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  • 44
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    Online-Ressource
    Interconnected Economies : Benefiting from Global Value Chains (Chinese version) (2014)
    Beijing : Ministry of Commerce. Policy Research Department
    Details
    ISBN: 9789264174443
    Sprache: Chinesisch
    Seiten: Online-Ressource (296 p.) , ill.
    Paralleltitel: Parallelausg. Interconnected Economies; Benefiting from Global Value Chains
    Paralleltitel: Parallelausg. Économies interconnectées ; Comment tirer parti des chaînes de valeur mondiales
    Schlagwort(e): Finance and Investment ; Science and Technology ; Trade ; Industry and Services
    DOI: 10.1787/9789264174443-zh
    URL: Volltext
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  • 45
    Online-Ressource
    Online-Ressource
    Perspectivas de la OCDE sobre ciencia, tecnología e industria 2014 (Version abreviada) : Informe Iberoamericano (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226487
    Sprache: Spanisch
    Seiten: Online-Ressource (96 p.)
    Paralleltitel: Parallelausg. OECD Science, Technology and Industry Outlook 2014
    Schlagwort(e): Science and Technology ; Industry and Services
    Kurzfassung: La ciencia, la tecnología y la innovación (CTI) son factores decisivos para lograr un desarrollo social y económico sostenible. La OCDE hace recomendaciones de política basadas en evidencia acerca de la aportación de la CTI a las metas de crecimiento, empleo, sustentabilidad y bienestar de las naciones. Los países de Iberoamérica han estado trabajando de cerca con la OCDE sobre diversos aspectos de CTI y ahora, a propósito de la Reunión de Ministros y Altas Autoridades de Ciencia, Tecnología e Innovación, a celebrarse el 27 y 28 de noviembre en la ciudad de Puebla, México, la Organización ha preparado el presente Informe Iberoamericano, que se deriva de su OECD Science, Technology and Industry Outlook 2014. Su finalidad es informar a los responsables del diseño de políticas de CTI de la región, así como a representantes y analistas del sector empresarial, sobre los cambios recientes y próximos en los modelos mundiales de CTI. Asimismo, destaca las posibles implicaciones actuales y futuras de las políticas de CTI de los países a nivel tanto global como nacional.
    DOI: 10.1787/9789264226487-es
    URL: Volltext
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  • 46
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    Online-Ressource
    Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223455
    Sprache: Deutsch
    Seiten: Online-Ressource (70 p.)
    Serie: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Paralleltitel: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
    Schlagwort(e): Taxation
    Kurzfassung: Sondersteuerregelungen sind nach wie vor ein kritischer Bereich im internationalen Steuerrecht. Der BEPS-Bericht der OECD stellte fest, dass hier wirkungsvollere Maßnahmen notwendig sind und dass die Arbeiten des Forums Schädliche Steuerpraktiken (FHTP) mit Blick auf Substanz und Transparenz neu ausgerichtet werden müssen. Dieser Zwischenbericht informiert über die diesbezüglich bislang erzielten Fortschritte.
    DOI: 10.1787/9789264223455-de
    URL: Volltext
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  • 47
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    Online-Ressource
    Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225305
    Sprache: Französisch
    Seiten: Online-Ressource
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
    Paralleltitel: Parallelausg. Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Schlagwort(e): Taxation
    Kurzfassung: Les régimes préférentiels demeurent une source de tension majeure. Les auteurs du rapport d’étape Lutter contre l’érosion de la base d’imposition et le transfert de bénéfices publié par l’OCDE en 2013 reconnaissent qu’il est nécessaire de combattre ces régimes plus efficacement et de recentrer les travaux du Forum sur les pratiques fiscales dommageables sur la substance et la transparence. Le présent rapport d’étape est un rapport dans lequel sont décrits les progrès accomplis à ce jour.
    DOI: 10.1787/9789264225305-fr
    URL: Volltext
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  • 48
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    Online-Ressource
    Economies interconnectées : Comment tirer parti des chaînes de valeur mondiales (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201842
    Sprache: Französisch
    Seiten: Online-Ressource (290 p.) , ill.
    Paralleltitel: Parallelausg. Interconnected Economies; Benefiting from Global Value Chains
    Schlagwort(e): Finance and Investment ; Science and Technology ; Trade ; Industry and Services
    Kurzfassung: Cette publication examine comment les chaînes de valeur mondiales ont évolué et les défis politiques qu'elles ont engendrés.
    DOI: 10.1787/9789264201842-fr
    URL: Volltext
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  • 49
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    Instructions relatives à la documentation des prix de transfert et aux déclarations pays par pays (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225404
    Sprache: Französisch
    Seiten: Online-Ressource
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
    Schlagwort(e): Taxation
    Kurzfassung: Ce rapport contient des standards révisés pour la documentation des prix de transfert ainsi qu’un formulaire de déclaration, pays par pays, du chiffre d’affaires, des bénéfices, des impôts acquittés et de certaines mesures de l’activité économique. Ces nouvelles dispositions en matière de déclaration, et la transparence qu’elles encourageront, contribueront à la réalisation de l’objectif consistant à appréhender, contrôler et combattre les comportements pouvant donner lieu à l’érosion de la base d’imposition et au transfert de bénéfices. Les pays participant au projet BEPS suivront attentivement la mise en application de ces nouvelles normes et examineront au plus tard à la fin de 2020 s’il y a lieu de les modifier pour exiger la déclaration de données différentes ou supplémentaires. La mise en œuvre effective des nouvelles règles en matière de déclaration sera primordiale. D’autres travaux seront entrepris pour déterminer la meilleure façon de communiquer les informations exigées et de les transmettre aux administrations fiscales.
    DOI: 10.1787/9789264225404-fr
    URL: Volltext
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  • 50
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    Instructions relatives aux aspects intéressant les prix de transfert des actifs incorporels (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225350
    Sprache: Französisch
    Seiten: Online-Ressource
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallelausg. Guidance on Transfer Pricing Aspects of Intangibles
    Schlagwort(e): Taxation
    Kurzfassung: Le présent livrable contient des propositions de révisions des Principes de l’OCDE applicables en matière de prix de transfert destinées à faire en sorte que les prix de transfert soient conformes à la création de valeur en matière d’actifs incorporels. Ces propositions visent à clarifier la définition des actifs incorporels ainsi qu’à fournir des instructions concernant les transferts entre parties liées, y compris les transactions portant sur des actifs incorporels et la prise en compte, au regard des prix de transfert, des caractéristiques des marchés locaux et des synergies entre sociétés. Certaines questions concernant les prix de transfert des actifs incorporels sont étroitement liées à d’autres questions qui doivent être traitées en 2015, ayant trait en particulier à la répartition des risques entre les membres d’un groupe d’entreprises multinationales et à la requalification des transactions. C’est à cause des liens entre ces questions que certaines sections du présent livrable sont amenées à évoluer et ne seront finalisées qu’en 2015.
    DOI: 10.1787/9789264225350-fr
    URL: Volltext
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  • 51
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    Demand-side Innovation Policies : (Chinese version) (2014)
    Shanghai : Shanghai Institute for Science of Science
    Details
    ISBN: 9789264213203
    Sprache: Chinesisch
    Seiten: Online-Ressource (161 p.)
    Paralleltitel: Parallelausg. Demand-side Innovation Policies
    Paralleltitel: Parallelausg.: Demand-side Innovation Policies
    Schlagwort(e): Governance ; Science and Technology
    DOI: 10.1787/9789264213203-zh
    URL: Volltext
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  • 52
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    Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264219250
    Sprache: Englisch
    Seiten: Online-Ressource (64 p.)
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallelausg. L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales
    Paralleltitel: Parallelausg. Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen
    Paralleltitel: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Korean version)
    Paralleltitel: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Chinese version)
    Paralleltitel: Parallelausg.: Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen
    Paralleltitel: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Chinese version)
    Paralleltitel: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Korean version)
    Paralleltitel: Parallelausg.: L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales
    Paralleltitel: Erscheint auch als Developing a multilateral instrument to modify bilateral tax treaties
    Schlagwort(e): Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: This report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties. Without a mechanism for swift implementation, changes to model tax conventions only widen the gap between the content of these models and the content of actual tax treaties. Developing such a mechanism is necessary not only to tackle base erosion and profit shifting, but also to ensure the sustainability of the consensual framework to eliminate double taxation. This is an innovative approach with no exact precedent in the tax world, but precedents for modifying bilateral treaties with a multilateral instrument exist in various other areas of public international law. Drawing on the knowledge of experts in public international law and taxation, the Report concludes that a multilateral instrument is desirable and feasible, and that negotiations for such an instrument should be convened quickly.
    DOI: 10.1787/9789264219250-en
    URL: Volltext
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  • 53
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    Neutralising the Effects of Hybrid Mismatch Arrangements (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218819
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallelausg. Neutraliser les effets des dispositifs hybrides
    Paralleltitel: Parallelausg. Neutralisierung der Effekte hybrider Gestaltungen
    Paralleltitel: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Korean version)
    Paralleltitel: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Chinese version)
    Paralleltitel: Parallelausg.: Neutraliser les effets des dispositifs hybrides
    Paralleltitel: Parallelausg.: Neutralisierung der Effekte hybrider Gestaltungen
    Paralleltitel: Parallelausg.: Neutralising the Effects of Hybrid Mismatch Arrangements: (Chinese version)
    Paralleltitel: Parallelausg.: Neutralising the Effects of Hybrid Mismatch Arrangements: (Korean version)
    Paralleltitel: Erscheint auch als Neutralising the effects of hybrid mismatch arrangements
    Schlagwort(e): Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.
    DOI: 10.1787/9789264218819-en
    URL: Volltext
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  • 54
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    National Intellectual Property Systems, Innovation and Economic Development : With perspectives on Colombia and Indonesia (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204485
    Sprache: Englisch
    Seiten: Online-Ressource (196 p.)
    Paralleltitel: Erscheint auch als National intellectual property systems, innovation and economic development
    Schlagwort(e): Immaterialgüterrechte ; Innovation ; Entwicklung ; Kolumbien ; Indonesien ; Science and Technology ; Colombia ; Indonesia
    Kurzfassung: This publication addresses the role of national systems of IP in the socio-economic development of emerging countries, notably through their impact on innovation. It presents a framework that identifies the key mechanisms that enable IP systems to support emerging countries’ innovation and development objectives. The report also discusses two IP country studies conducted for Colombia and Indonesia. These are based on analyses of the national intellectual property systems, drawing on country missions that gathered detailed information and feedback from more than 100 stakeholders on IP-related priorities and bottlenecks. Concrete policy recommendations are provided for both countries.
    DOI: 10.1787/9789264204485-en
    URL: Volltext
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  • 55
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217799
    Sprache: Englisch
    Seiten: Online-Ressource (152 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Federation of Saint Kitts and Nevis 2014
    DDC: 336.20091724
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Federation of Saint Kitts and Nevis. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217799-en
    URL: Volltext
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  • 56
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    Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225329
    Sprache: Französisch
    Seiten: Online-Ressource (121 p.)
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
    Paralleltitel: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Korean version)
    Paralleltitel: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Chinese version)
    Schlagwort(e): Taxation
    Kurzfassung: Les propositions de modifications du Modèle de convention fiscale sont exposées dans ce livrable afin d’empêcher l’utilisation abusive des conventions fiscales. Les pays participant au projet BEPS se sont accordés sur des standards minimum pour prévenir le chalandage fiscal et autres stratégies destinées à obtenir indûment les avantages prévus par certaines dispositions des conventions fiscales. Ce livrable veille également à s’assurer que les conventions fiscales n’entravent pas l’application de règles nationales visant légitimement à prévenir l’utilisation abusive des conventions. Il précise que les conventions fiscales n’ont pas vocation à être utilisées pour aboutir à une double non-imposition et recense également les considérations de politique fiscale que les pays doivent prendre en compte avant de décider de conclure une convention fiscale avec un autre pays. Les modèles de dispositions figurant dans le livrable constituent des orientations appelées à évoluer car d’autres travaux devront être réalisés, en particulier en ce qui concerne la règle relative à la limitation des avantages conventionnels.
    DOI: 10.1787/9789264225329-fr
    URL: Volltext
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  • 57
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    Making Innovation Policy Work : Learning from Experimentation (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264185739
    Sprache: Englisch
    Seiten: Online-Ressource (286 p.)
    Paralleltitel: Erscheint auch als Making innovation policy work
    Schlagwort(e): Technologiepolitik ; OECD-Staaten ; Welt ; Innovationsförderung ; Innovation ; Industriepolitik ; Unternehmenspolitik ; Umweltschutzmarkt ; Produktion ; Wirtschaft ; Ökologie ; Nachhaltigkeit ; Entwicklung ; Unterentwicklung ; Ursache ; Tendenz ; Science and Technology ; Industry and Services
    Kurzfassung: This book explores emerging topics in innovation policy for more inclusive and sustainable growth, building on concrete examples. It develops the notion of experimental innovation policy – which integrates monitoring and feedback at the policy design stage, and occurs continuously to improve impact and implementation. This approach should help improve the quality and efficiency of public expenditures supporting innovation policy. Experimental policy making is particularly important for new and emerging innovation domains, where the scope for learning and improvement is the greatest. To make the discussion as concrete and relevant as possible for practitioners and policy makers, three emerging domains of innovation policy are explored in greater detail: innovative entrepreneurship, green innovation, and pro-poor or base-of-the-pyramid (BoP) innovation.
    DOI: 10.1787/9789264185739-en
    URL: Volltext
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  • 58
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    OECD Patent Statistics Manual : (Chinese version) (2014)
    Beijing : Ministry of Science and Technology, China
    Details
    ISBN: 9789264208612
    Sprache: Chinesisch
    Seiten: Online-Ressource (137 p.) , ill.
    Paralleltitel: Parallelausg. OECD Patent Statistics Manual
    Paralleltitel: Parallelausg. Manuel de l'OCDE sur les statistiques des brevets
    Paralleltitel: Parallelausg. Manual de estadísticas de patentes de la OCDE
    Schlagwort(e): Science and Technology ; Economics
    Kurzfassung: 专利数据是研究技术变化的重要资源。连同其他科学和技术指标如研发支出、研发 人员或创新调查数据，专利数据提供了详细的有关发明活动及发明过程多个方面（如地 理位置、技术和机构来源、个人和研究网络等）的信息来源。此外，专利数据还构成跨 时间及国家间进行比较的一个一致性的基础。不过，专利数据十分繁杂，必须谨慎小心 地设计和解释专利指标。从1994年经合组织的第1本专利手册《测度科学技术活动：用作 科技指标的专利数据》）出版以来，在数据提供和基于专利数据的统计分析方面都已取 得了长足进步。 OECD 2009年出版的《专利统计手册》汇集了本领域的近期进展状况。它为使用专利 数据来测度科技活动的范围提供了指导准则，并提出了编制和解释专利指标的建议。《专利统计手册》旨在显示专利统计数据可用于哪些用途，又不可用于哪些用途，以及 该如何进行专利统计确保可以在最大程度地提供有关科技活动的信息同时又将统计“争 议”和偏差减到最小。最后，本书描述了如何使用专利数据来分析与技术变化和专利申 请活动有关的很多问题，包括产业和科学的联系、公司的专利申请策略、研究的国际化 以及专利价值的指标等。
    DOI: 10.1787/9789264208612-zh
    URL: Volltext
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  • 59
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    OECD Reviews of Innovation Policy: Croatia 2013 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204362
    Sprache: Englisch
    Seiten: Online-Ressource (234 p.) , ill.
    Serie: OECD Reviews of Innovation Policy
    DDC: 338.174309569409041
    Schlagwort(e): Science and Technology ; Croatia
    Kurzfassung: This OECD Review of Innovation Policy in Croatia offers a comprehensive assessment of the innovation system of Croatia, focusing on the role of government. It suggests that EU integration opens a window of opportunity for strengthening Croatia's science, technology and innovation systems, and recommends that Croatia improve governance, rebalance the innovation mix and do more to foster business innovation.
    DOI: 10.1787/9789264204362-en
    URL: Volltext
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  • 60
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Colombia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210301
    Sprache: Englisch
    Seiten: Online-Ressource (88 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kolumbien ; Taxation ; Colombia
    Kurzfassung: This book contains the 2014 Phase 1 Global Forum Peer Review report for Colombia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210301-en
    URL: Volltext
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    Nanotechnology and Tyres : Greening Industry and Transport (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209152
    Sprache: Englisch
    Seiten: Online-Ressource (200 p.)
    Paralleltitel: Erscheint auch als Nanotechnology and tyres
    DDC: 620.5
    Schlagwort(e): Nanotechnologie ; Reifenindustrie ; Reifen ; Umweltbelastung ; Verkehrssicherheit ; Gesundheitsrisiko ; Science and Technology ; Industry and Services
    Kurzfassung: New nanomaterials offer promising avenues for future innovation, which can contribute towards the sustainability and resource efficiency of the tyre industry. Yet uncertainty over environmental health and safety (EHS) risks appears to be a main and continuous concern for the development of new nanomaterials in tyre production, even for those closest to market. Lack of sector-specific guidance represents a major gap.
    DOI: 10.1787/9789264209152-en
    URL: Volltext
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  • 62
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Niue 2014 (Supplementary Report) : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264727489
    Sprache: Englisch
    Seiten: 1 Online-Ressource (36 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Niue
    Kurzfassung: This publication contains the Supplementary Phase 1 Peer Review Report for Niue.
    DOI: 10.1787/f604e31b-en
    URL: lizenzpflichtig
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  • 63
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2014 (Supplementary Report) : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264798458
    Sprache: Englisch
    Seiten: 1 Online-Ressource (61 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Panama
    Kurzfassung: This publication contains the Supplementary Phase 1 Peer Review Report for Panama.
    DOI: 10.1787/e58ed4c3-en
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  • 64
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritius 2014 (Supplementary Report) : Combined: Phase 1 + Phase 2 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264340411
    Sprache: Englisch
    Seiten: 1 Online-Ressource (79 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Mauritius
    Kurzfassung: This publication contains the Second Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for Mauritius.
    DOI: 10.1787/28845388-en
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  • 65
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    OECDs retningslinjer for personvern og utveksling av personopplysninger over landegrenser (2014)
    Oslo : Ministry of Government Administration and Reform
    Details
    ISBN: 9789264211735
    Sprache: Norwegisch
    Seiten: Online-Ressource (22 p.)
    Paralleltitel: Parallelausg. OECD Guidelines on the Protection of Privacy and Transborder Flows of Personal Data
    Paralleltitel: Parallelausg. Lignes directrices de l'OCDE sur la protection de la vie privée et les flux transfrontières de données de caractère personnel
    Paralleltitel: Parallelausg.: Lignes directrices de l'OCDE sur la protection de la vie privée et les flux transfrontières de données de caractère personnel
    Paralleltitel: Parallelausg.: OECD Guidelines on the Protection of Privacy and Transborder Flows of Personal Data
    Schlagwort(e): Science and Technology
    DOI: 10.1787/9789264211735-no
    URL: Volltext
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  • 66
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    Kukuļdošanas un korupcijas apzināšanas rokasgrāmata nodokļu pārbaudēm (2014)
    Riga : State Revenue Service
    Details
    ISBN: 9789264213531
    Sprache: Lettisch
    Seiten: Online-Ressource (67 p.)
    Paralleltitel: Parallelausg. Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors
    Paralleltitel: Parallelausg. Manuel de sensibilisation au paiement de pots-de-vin et à la corruption à l'intention de vérificateurs fiscaux
    Paralleltitel: Parallelausg. Handbuch „Bestechung und Korruption" für den Innen- und Außendienst der Steuerverwaltung
    Paralleltitel: Parallelausg.: Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors
    Paralleltitel: Parallelausg.: Handbuch "Bestechung und Korruption" für den Innen- und Außendienst der Steuerverwaltung
    Paralleltitel: Parallelausg.: Manuel de sensibilisation au paiement de pots-de-vin et à la corruption à l'intention de vérificateurs fiscaux
    Schlagwort(e): Finance and Investment ; Governance ; Taxation
    Kurzfassung: Šīs rokasgrāmatas mērķis ir uzlabot nodokļu pārbaužu veicēju informētību par problemātikām, kas saistītas ar kukuļiem un citām korupcijas formām. Tā sniedz „atslēgas”, lai atpazītu iespējamas kukuļošanas vai citu korupcijas formu pazīmes, veicot regulāru nodokļu kontroli un pārbaudes.
    DOI: 10.1787/9789264213531-lv
    URL: Volltext
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  • 67
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217454
    Sprache: Englisch
    Seiten: Online-Ressource (128 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Andorra 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217454-en
    URL: Volltext
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    Promoting Research Excellence : New Approaches to Funding (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207462
    Sprache: Englisch
    Seiten: Online-Ressource (216 p.)
    Paralleltitel: Erscheint auch als Promoting research excellence
    DDC: 370.78
    Schlagwort(e): Technologiepolitik ; Hochschulpolitik ; Forschungsfinanzierung ; Hochschulfinanzierung ; Universitäre Forschung ; Regionales Cluster ; OECD-Staaten ; Science and Technology
    Kurzfassung: National research systems face an increasingly competitive environment for ideas, talent and funds, and governments have shifted funds from institutional core funding to project funding, often on a competitive basis, or reward success in raising third-party funds in performance-based funding schemes. It is in this context that “research excellence initiatives” (REIs) have emerged. This is an instrument designed to encourage outstanding research by providing large-scale, long-term funding to designated research units. They provide funds for research and research-related measures, such as the improvement or extension of physical infrastructure, the recruitment of outstanding researchers from abroad and researcher training. This report presents new evidence on how governments steer and fund public research in higher education and public research institutions through REIs. The report can help inform discussions on future government policy directions by providing information on how REIs work and on the functioning and characteristics of institutions that host centres of excellence. The findings show some of the benefits to be gained through REIs and note some pitfalls to be avoided.
    DOI: 10.1787/9789264207462-en
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  • 69
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    Greener Skills and Jobs (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208704
    Sprache: Englisch
    Seiten: Online-Ressource (228 p.)
    Serie: OECD Green Growth Studies
    Paralleltitel: Erscheint auch als Greener skills and jobs
    Schlagwort(e): Umweltschutz ; Qualifikation ; Arbeitsmarkt ; Nachhaltige Entwicklung ; Welt ; Environment ; Science and Technology ; Industry and Services ; Umweltschutz ; Arbeitsmarkt ; Qualifikation ; Nachhaltigkeit
    Kurzfassung: Green skills, that is, skills needed in a low-carbon economy, will be required in all sectors and at all levels in the workforce as emerging economic activities create new (or renewed) occupations. Structural changes will realign sectors that are likely to decline as a result of the greening of the economy and workers will need to be retrained accordingly. The successful transition to a low-carbon economy will only be possible if workers can flexibly adapt and transfer from areas of decreasing employment to new industries. This report suggests that the role of skills and education and training policies should be an important component of the ecological transformation process.
    DOI: 10.1787/9789264208704-en
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  • 70
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Federated States of Micronesia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210226
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of
    Kurzfassung: This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210226-en
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  • 71
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Arab Emirates 2014 (Supplementary Report) : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264728967
    Sprache: Englisch
    Seiten: 1 Online-Ressource (57 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; United Arab Emirates
    Kurzfassung: This publication contains the Supplementary Phase 1 Peer Review Report for the United Arab Emirates.
    DOI: 10.1787/7eac5306-en
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  • 72
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2014 (Supplementary Report) : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264964839
    Sprache: Englisch
    Seiten: 1 Online-Ressource (53 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Botswana
    Kurzfassung: This publication contains the Supplementary Phase 1 Peer Review Report for Botswana.
    DOI: 10.1787/dd6565c5-en
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  • 73
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    Guidance on Transfer Pricing Aspects of Intangibles (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264219212
    Sprache: Englisch
    Seiten: Online-Ressource (132 p.)
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallelausg. Instructions relatives aux aspects intéressant les prix de transfert des actifs incorporels
    Paralleltitel: Parallelausg. Guidance on Transfer Pricing Aspects of Intangibles; (Korean version)
    Paralleltitel: Parallelausg. Guidance on Transfer Pricing Aspects of Intangibles; (Chinese version)
    Paralleltitel: Parallelausg.: Guidance on Transfer Pricing Aspects of Intangibles: (Chinese version)
    Paralleltitel: Parallelausg.: Guidance on Transfer Pricing Aspects of Intangibles: (Korean version)
    Paralleltitel: Parallelausg.: Instructions relatives aux aspects intéressant les prix de transfert des actifs incorporels
    Paralleltitel: Erscheint auch als Guidance on transfer pricing aspects of intangibles
    Schlagwort(e): Verrechnungspreis ; Immaterielle Güter ; Internationales Steuerrecht ; Taxation
    Kurzfassung: This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and the transfer pricing treatment of local market features and corporate synergies. Some transfer pricing issues relating to intangibles are closely related to other issues that are to be addressed during 2015, most notably in relation to the allocation of risk among MNE group members and recharacterisation of transactions. Because of those interactions some sections of this document are in intermediate form and will be finalised in 2015.
    DOI: 10.1787/9789264219212-en
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  • 74
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    Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218970
    Sprache: Englisch
    Seiten: Online-Ressource (68 p.)
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallelausg. Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance
    Paralleltitel: Parallelausg. Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Paralleltitel: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance; (Korean version)
    Paralleltitel: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance; (Chinese version)
    Paralleltitel: Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance: (Chinese version)
    Paralleltitel: Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance: (Korean version)
    Paralleltitel: Parallelausg.: Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance
    Paralleltitel: Parallelausg.: Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Paralleltitel: Erscheint auch als Countering harmful tax practices more effectively, taking into account transparency and substance
    Schlagwort(e): Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Preferential regimes continue to be a key pressure area in international taxation. The OECD’s 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progress made to date.
    DOI: 10.1787/9789264218970-en
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  • 75
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Latvia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210295
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lettland ; Taxation ; Latvia
    Kurzfassung: This book contains the 2014 Phase 1 Global Forum Peer Review report for Latvia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210295-en
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  • 76
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Barbados 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209978
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Barbados ; Taxation ; Barbados
    Kurzfassung: This book contains the 2014 Phase 2 Global Forum Peer Review report for Barbados. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264209978-en
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  • 77
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    Standard for Automatic Exchange of Financial Account Information in Tax Matters (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216525
    Sprache: Englisch
    Seiten: Online-Ressource (230 p.)
    Paralleltitel: Erscheint auch als Standard for automatic exchange of financial account information in tax matters
    DDC: 336.20091724
    Schlagwort(e): Taxation ; Internationales Steuerrecht ; Datenaustausch
    Kurzfassung: The Standard for Automatic Exchange of Financial Account Information, developed by the OECD with G20 countries, represents the international consensus on automatic exchange of financial account information for tax purposes, on a reciprocal basis. Over 60 jurisdictions have committed to implementing the Standard and all financial centres have been called to match those commitments, as of July 2014. This publication is the first edition of the full version of the Standard for Automatic Exchange of Financial Account Information. It contains the text of the Model Competent Authority Agreement and the Common Reporting Standard, and the Commentaries thereon, as they read on 15 July 2014. It also includes multilateral and nonreciprocal versions of the Model Competent Authority Agreement, the technical modalities and a wider approach to the Common Reporting Standard.
    DOI: 10.1787/9789264216525-en
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  • 78
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    ICT i gospodarski rast : Dokazi iz zemalja, industrija i tvrtki OECD-a (2014)
    Zagreb : OKSIMORON, Center for foreign languages, education and translation
    Details
    ISBN: 9789264208575
    Sprache: Kroatisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Paralleltitel: Parallele Sprachausgabe Les TIC et la croissance économique : Panorama des industries, des entreprises et des pays de l'OCDE
    Paralleltitel: Parallele Sprachausgabe ICT and Economic Growth: Evidence from OECD countries, industries and firms
    Schlagwort(e): Science and Technology ; Economics
    DOI: 10.1787/9789264208575-hr
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  • 79
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    Melhores competências, melhores empregos, melhores condições de vida : Uma abordagem estratégica das políticas de competências (2014)
    São Paulo, SP : Santillana, Brazil
    Details
    ISBN: 9788563489197
    Sprache: Portugiesisch
    Seiten: Online-Ressource (111 p.) , ill.
    Paralleltitel: Parallelausg. Better Skills, Better Jobs, Better Lives; A Strategic Approach to Skills Policies
    Paralleltitel: Parallelausg. Des compétences meilleures pour des emplois meilleurs et une vie meilleure ; Une approche stratégique des politiques sur les compétences
    Paralleltitel: Parallelausg. Bessere Kompetenzen, bessere Arbeitsplätze, ein besseres Leben; Ein strategisches Konzept für die Kompetenzpolitik
    Paralleltitel: Parallelausg. Mejores competencias, mejores empleos, mejores condiciones de vida ; Un enfoque estratégico de la políticas de competencias
    Paralleltitel: Parallelausg.: Bessere Kompetenzen, bessere Arbeitsplätze, ein besseres Leben: Ein strategisches Konzept für die Kompetenzpolitik
    Paralleltitel: Parallelausg.: Better Skills, Better Jobs, Better Lives: A Strategic Approach to Skills Policies
    Paralleltitel: Parallelausg.: Des compétences meilleures pour des emplois meilleurs et une vie meilleure: Une approche stratégique des politiques sur les compétences
    Paralleltitel: Parallelausg.: Mejores competencias, mejores empleos, mejores condiciones de vida: Un enfoque estratégico de la políticas de competencias
    Schlagwort(e): Education ; Employment ; Science and Technology
    Kurzfassung: As competências se transformaram na moeda global do século 21. Sem investimento adequado em competências, as pessoas permanecem à margem da sociedade, o progresso tecnológico não se traduz em crescimento econômico e os países não podem competir em uma sociedade mundial que se baseia cada vez mais no conhecimento. Mas essa “moeda” perde valor à medida que evoluem as exigências dos mercados de trabalho e as pessoas perdem as competências que não utilizam. A crise econômica mundial, com elevados níveis de desemprego, especialmente entre os jovens, torna urgente fomentar melhores competências. Ao mesmo tempo se deve levar em consideração a desigualdade da renda, causada em grande medida pela desigualdade entre os salários que remuneram a mão de obra de alta capacitação e os pagos às pessoas com baixa capacitação. A solução mais promissora para esses problemas é investir eficazmente nas competências no decorrer do ciclo de vida: desde a primeira infância, durante a educação obrigatória e ao longo da vida profissional. A Estratégia de Competências da OCDE proporciona um marco estratégico integrado no âmbito governamental para ajudar os países a entender melhor como investir nas competências para transformar vidas e fomentar economias. Ajudará os países a identificar os pontos fortes e fracos de suas reservas nacionais de competências e sistemas de competências, a compará-los no âmbito internacional e a desenvolver políticas de melhoria. Em particular, a estratégia estabelece as bases sobre as quais os governos podem trabalhar de maneira eficaz com todas as partes interessadas – governos nacionais, regionais e locais, empregadores, trabalhadores e estudantes. Sumário Introdução Alavanca política 1: Desenvolvimento de competências relevantes Alavanca política 2: Ativação da oferta de competências Alavanca política 3: Usar as competências de maneira eficaz O caminho a percorrer
    DOI: 10.1787/9788563489197-pt
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    Oslo Manual : Guidelines for Collecting and Interpreting Innovation Data, 3rd Edition (Chinese version) (2014)
    Beijing : Ministry of Science and Technology, China
    Details
    ISBN: 9789264213081
    Sprache: Chinesisch
    Seiten: Online-Ressource , ill.
    Paralleltitel: Parallelausg. Oslo Manual; Guidelines for Collecting and Interpreting Innovation Data, 3rd Edition
    Paralleltitel: Parallelausg. Manuel d'Oslo ; Principes directeurs pour le recueil et l'interprétation des données sur l'innovation, 3e édition
    Paralleltitel: Parallelausg. Manual de Oslo ; Guía para la recogida e interpretación de datos sobre innovación, 3 edición
    Paralleltitel: Parallelausg. Oslo Manual; Guidelines for Collecting and Interpreting Innovation Data, 3rd Edition (Russian version)
    Paralleltitel: Parallelausg.: Manual de Oslo: Guía para la recogida e interpretación de datos sobre innovación, 3 edición
    Paralleltitel: Parallelausg.: Manuel d'Oslo: Principes directeurs pour le recueil et l'interprétation des données sur l'innovation, 3e édition
    Paralleltitel: Parallelausg.: Oslo Manual: Guidelines for Collecting and Interpreting Innovation Data, 3rd Edition
    Paralleltitel: Parallelausg.: Oslo Manual: Guidelines for Collecting and Interpreting Innovation Data, 3rd Edition (Russian version)
    Schlagwort(e): Science and Technology ; Economics
    Kurzfassung: 在全球经济一体化时代，激烈的竞争无处不在，创新日益成为产 出和生产率增长的核心动力。明确创新的性质和影响并形成支持创新 的适当政策和环境有利于国家和企业更好地创新，因此有效地测度创 新就显得尤为重要。《奥斯陆手册》已经成为国际认可的创新调查指南，是世界各国 测度创新必备的指导书。所涉内容包括创新的定义、类型、数据收集 及创新调查的方法与程序等。本书是《奥斯陆手册》的第3版，是OECD目前出版的最新版本，已经随着科技和创新的发展扩展了创新的定义，新增了有关非技术创 新和非OECD国家的创新调查等方面的内容。
    DOI: 10.1787/9789264213081-zh
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    L' élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222021
    Sprache: Französisch
    Seiten: Online-Ressource (72 p.)
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
    Paralleltitel: Parallelausg. Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen
    Paralleltitel: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Korean version)
    Paralleltitel: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Chinese version)
    Paralleltitel: Parallelausg.: Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen
    Paralleltitel: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
    Paralleltitel: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Chinese version)
    Paralleltitel: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Korean version)
    Schlagwort(e): Taxation
    Kurzfassung: Ce rapport identifie les questions que soulève l’élaboration d’un instrument multilatéral pour modifier les conventions fiscales bilatérales. Faute d’un mécanisme de mise en application immédiate, les modifications apportées aux modèles de conventions fiscales ne font que creuser l’écart entre le contenu de ces modèles et celui des conventions fiscales en vigueur. Il est nécessaire de mettre au point un mécanisme d’application rapide, non seulement pour combattre l’érosion de la base d’imposition et le transfert de bénéfices, mais également pour assurer la pérennité d’un cadre, fruit d’un consensus, permettant d’éliminer la double imposition. Une telle démarche est sans précédent dans le domaine de la fiscalité, mais il existe des exemples d’instruments multilatéraux permettant de modifier des conventions bilatérales dans d’autres secteurs du droit public international. Grâce aux connaissances de spécialistes du droit public international et de la fiscalité, le rapport conclut qu’il est souhaitable et réaliste d’élaborer un instrument multilatéral et que des négociations portant sur cet instrument devraient être engagées rapidement.
    DOI: 10.1787/9789264222021-fr
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    Addressing the Tax Challenges of the Digital Economy (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218789
    Sprache: Englisch
    Seiten: Online-Ressource (200 p.)
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallelausg. Relever les défis fiscaux posés par l'économie numérique
    Paralleltitel: Parallelausg. Herausforderungen für die Besteuerung der digitalen Wirtschaft
    Paralleltitel: Parallelausg. Addressing the Tax Challenges of the Digital Economy; (Korean version)
    Paralleltitel: Parallelausg. Addressing the Tax Challenges of the Digital Economy; (Chinese version)
    Paralleltitel: Parallelausg.: Addressing the Tax Challenges of the Digital Economy: (Chinese version)
    Paralleltitel: Parallelausg.: Addressing the Tax Challenges of the Digital Economy: (Korean version)
    Paralleltitel: Parallelausg.: Herausforderungen für die Besteuerung der digitalen Wirtschaft
    Paralleltitel: Parallelausg.: Relever les défis fiscaux posés par l'économie numérique
    Paralleltitel: Erscheint auch als Addressing the tax challenges of the digital economy
    Schlagwort(e): Informationstechnik ; Electronic Commerce ; Digitale Güter ; Besteuerungsverfahren ; Gewinnverlagerung ; Steuervermeidung ; Internationales Steuerrecht ; Taxation
    Kurzfassung: The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges. It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes. The report notes, however, that certain business models and key features of the digital economy may exacerbate BEPS risks. These BEPS risks will be addressed by the work on the other Actions in the BEPS Action Plan, which will take the relevant features of the digital economy into account. The report also analyses a number of broader tax challenges raised by the digital economy, and discusses potential options to address them, noting the need for further work during 2015 to evaluate these broader challenges and potential options.
    DOI: 10.1787/9789264218789-en
    URL: Volltext
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  • 83
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Grenada 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223035
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Grenada 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grenada ; Taxation ; Grenada
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264223035-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 84
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Slovenia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210158
    Sprache: Englisch
    Seiten: Online-Ressource (112 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    DDC: 336.73
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowenien ; Taxation ; Slovenia
    Kurzfassung: This book contains the 2014 Phase 2 Global Forum Peer Review report for Slovenia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210158-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 85
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Slovak Republic 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210080
    Sprache: Englisch
    Seiten: Online-Ressource (124 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowakei ; Taxation ; Slovak Republic
    Kurzfassung: This book contains the 2014 Phase 2 Global Forum Peer Review report for the Slovak Republic. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210080-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 86
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Malaysia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210004
    Sprache: Englisch
    Seiten: Online-Ressource (164 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malaysia ; Taxation ; Malaysia
    Kurzfassung: This book contains the 2014 Phase 2 Global Forum Peer Review report for Malaysia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210004-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 87
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jersey 2014 (Supplementary Report) : Combined: Phase 1 + Phase 2 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264644496
    Sprache: Englisch
    Seiten: 1 Online-Ressource (122 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Jersey
    Kurzfassung: This publication contains the Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for Jersey.
    DOI: 10.1787/2585cf1b-en
    URL: lizenzpflichtig
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  • 88
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Montserrat 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217768
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Montserrat 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Montserrat ; Taxation ; Montserrat
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Montserrat. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217768-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 89
    Online-Ressource
    Online-Ressource
    Measures of Tax Compliance Outcomes : A Practical Guide (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223233
    Sprache: Englisch
    Seiten: Online-Ressource (96 p.)
    Paralleltitel: Erscheint auch als Measures of tax compliance outcomes
    Schlagwort(e): Steuermoral ; Messung ; Taxation
    Kurzfassung: This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome.
    DOI: 10.1787/9789264223233-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 90
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Indonesia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217737
    Sprache: Englisch
    Seiten: Online-Ressource (104 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Indonesia 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indonesien ; Taxation ; Indonesia
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Indonesia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217737-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 91
    Online-Ressource
    Online-Ressource
    Tax Compliance by Design : Achieving Improved SME Tax Compliance by Adopting a System Perspective (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223219
    Sprache: Englisch
    Seiten: Online-Ressource (60 p.)
    Paralleltitel: Erscheint auch als Tax compliance by design
    Schlagwort(e): Steuermoral ; KMU ; Taxation ; Bericht ; OECD ; Steuermoral ; Klein- und Mittelbetrieb
    Kurzfassung: This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
    DOI: 10.1787/9789264223219-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 92
    Online-Ressource
    Online-Ressource
    Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264219120
    Sprache: Englisch
    Seiten: Online-Ressource (108 p.)
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallelausg. Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas
    Paralleltitel: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Korean version)
    Paralleltitel: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Chinese version)
    Paralleltitel: Erscheint auch als Preventing the granting of treaty benefits in inappropriate circumstances
    Schlagwort(e): Taxation
    Kurzfassung: This report includes proposed changes to the OECD Model Tax Convention to prevent treaty abuse. Countries participating in the BEPS Project have agreed on a minimum standard to prevent treaty shopping and other strategies aimed at obtaining inappropriately the benefit of certain provisions of tax treaties. The report also ensures that tax treaties do not inadvertently prevent the application of legitimate domestic anti-abuse rules. The report clarifies that tax treaties are not intended to be used to generate double non-taxation and identifies the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country. The model provisions included in the report provide intermediary guidance as additional work is needed, in particular in relation to the limitation on benefits rule.
    DOI: 10.1787/9789264219120-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 93
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Gibraltar 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222885
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Gibraltar 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Gibraltar ; Taxation ; Gibraltar
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gibraltar. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264222885-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 94
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    Online-Ressource
    Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : France 2013 : Phase 1 + Phase 2, avec les notations de Phase 2 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264206342
    Sprache: Französisch
    Seiten: Online-Ressource (106 p.)
    Serie: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Paralleltitel: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; France 2013; Combined; Phase 1 Phase 2, incorporating Phase 2 ratings
    Schlagwort(e): Taxation ; France
    Kurzfassung: Ce rapport évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements en matière fiscale de la France.
    DOI: 10.1787/9789264206342-fr
    URL: Volltext
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  • 95
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    Industry and Technology Policies in Korea (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213227
    Sprache: Englisch
    Seiten: Online-Ressource (208 p.)
    Serie: OECD Reviews of Innovation Policy
    Paralleltitel: Erscheint auch als Industry and technology policies in Korea
    DDC: 338.642
    Schlagwort(e): Industriepolitik ; Technologiepolitik ; Südkorea ; Science and Technology ; Industry and Services ; Korea, Republic of ; Südkorea ; Industriepolitik ; Technologiepolitik
    Kurzfassung: The Korean innovation system is in many ways highly developed and has helped to underpin Korea’s rapid industrialisation. However, long-standing policy emphases on manufacturing and large firms are today in question. Structural problems - such as the relatively weak innovation performance of SMEs, a lagging services sector and limited domestic job creation among the industrial conglomerates - have led to a shift in policy priorities. This shift is crystallised in the current government’s Creative Economy Strategy, which entails a far-reaching set of measures aimed at fostering cutting-edge innovation and consolidating a knowledge-based economy increasingly driven by high-value services. This review addresses Korea’s industry and technology policies and institutions, and provides policy recommendations.
    DOI: 10.1787/9789264213227-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 96
    Online-Ressource
    Online-Ressource
    Prix effectifs du carbone (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264197138
    Sprache: Französisch
    Seiten: Online-Ressource (100 p.) , ill.
    Paralleltitel: Parallelausg. Effective Carbon Prices
    Schlagwort(e): Environment ; Taxation
    Kurzfassung: Les manuels d’économie prédisent que les taxes et les systèmes d’échange de permis d’émission sont les solutions les moins onéreuses pour permettre à la société de réduire ses émissions de CO2. Ce livre démontre que cette hypothèse se vérifie également en pratique. Il fournit des estimations sur les coûts pour la société de réduire les émissions de CO2 dans 15 pays, en utilisant une large panoplie d’instruments dans 5 secteurs générant le plus d’émissions : le secteur de production d’électricité, du transport routier, des pâtes & papier et du ciment, ainsi que de la consommation d’énergie des ménages. Il trouve de grandes variations dans le coût de réduction de chaque tonne de CO2 au sein de et entre les pays, ainsi qu’au sein des secteurs examinés et à travers différents types d’instruments politiques. Des approches axées sur le marché, tels que les taxes et les systèmes d’échange de permis ont systématiquement permis la réduction de CO2 à un moindre coût par rapport à d’autres instruments. Les subventions d’équipement et les tarifs d’achat figuraient, quant à eux, parmi les mesures les plus onéreuses de réduction d’émissions.
    DOI: 10.1787/9789264197138-fr
    URL: Volltext
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  • 97
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    Online-Ressource
    OECD Reviews of Innovation Policy: Colombia 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204638
    Sprache: Englisch
    Seiten: Online-Ressource (244 p.)
    Serie: OECD Reviews of Innovation Policy
    Schlagwort(e): Science and Technology ; Colombia
    Kurzfassung: This review offers a comprehensive assessment of the innovation system of Colombia, focusing on the role of government. It provides concrete recommendations on how to improve policies that affect innovation performance, including R&D policies and identifies good practices from which other countries can learn. The Overall assessment and recommendations is also available in French and Spanish.
    DOI: 10.1787/9789264204638-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 98
    Online-Ressource
    Online-Ressource
    Science, Technology and Innovation in Viet Nam (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213500
    Sprache: Englisch
    Seiten: Online-Ressource (232 p.)
    Serie: OECD Reviews of Innovation Policy
    Paralleltitel: Erscheint auch als Science, technology and innovation in Viet Nam
    Schlagwort(e): Innovation ; Technischer Fortschritt ; Technologiepolitik ; Vietnam ; Science and Technology ; Industry and Services ; Viet Nam ; Vietnam ; Technischer Fortschritt
    Kurzfassung: This book offers a comprehensive assessment of the innovation system of Viet Nam, focusing on the role of government and providing concrete recommendations on how to improve policies that affect innovation and R&D performance.
    DOI: 10.1787/9789264213500-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 99
    Online-Ressource
    Online-Ressource
    Action Plan on Base Erosion and Profit Shifting (Russian version) (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207837
    Sprache: Russisch
    Seiten: Online-Ressource (56 p.)
    Paralleltitel: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Paralleltitel: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Paralleltitel: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Paralleltitel: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Schlagwort(e): Finance and Investment ; Taxation
    Kurzfassung: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
    DOI: 10.1787/9789264207837-ru
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 100
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belize 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222854
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Belize 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Belize. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264222854-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
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