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  • OECD  (82)
  • Internationale Vereinigung für Rechts- und Sozialphilosophie  (37)
  • Bourdieu, Pierre
  • Rechtswissenschaft  (121)
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  • 1
    Zeitschrift/Serie
    Zeitschrift/Serie
    Proceedings of the ... world congress of the International Association for Philosophy of Law and Social Philosophy (IVR) (ab 1977-)
    Stuttgart : Steiner | [Baden-Baden] : Nomos | Berlin : Duncker & Humblot | Wiesbaden : Steiner ; Nachgewiesen 6.1975(1977) -
    Details
    Sprache: Deutsch , Englisch
    Erscheinungsverlauf: Nachgewiesen 6.1975(1977) -
    Suppl.: 6=10; 11=23-25; 13=39-40; 14=41-42; 15,1-4=50-53; 16,1-4=58-61; 17,1-4=67-70; 19=78u.80u.82u.85; 20=88-91; 21=95u.97-98; 22=106-110; 23u.24=120 von Archiv für Rechts- und Sozialphilosophie. Beiheft Stuttgart : Steiner, 1934 0341-079X
    Suppl.: 9=1; 12=2-5 von Archiv für Rechts- und Sozialphilosophie Wiesbaden : Steiner, 1982
    Suppl.: 11=8-10; 13=11-12; 16=15; 17=17-19; 21=21 von Rechtstheorie / Beiheft Berlin : Duncker & Humblot, 1979 0720-6933
    Vorheriger Titel: Actes
    Vorheriger Titel: Proceedings
    Vorheriger Titel: Verhandlungen
    Vorheriger Titel: Proceedings of the ... IVR world congress
    Vorheriger Titel: Verhandlungen des ... Weltkongresses der Internationalen Vereinigung für Rechts- und Sozialphilosophie (IVR)
    Vorheriger Titel: Weltkongreß der Internationalen Vereinigung für Rechts- und Sozialphilosophie
    Vorheriger Titel: World congress
    DDC: 340
    RVK:
    PI 2050
    Schlagwort(e): Monografische Reihe ; Konferenzschrift ; Rechtsphilosophie ; Sozialphilosophie
    Anmerkung: Reihenfolge zwischen Hauptsacht. u. Parallelsacht. wechselt , Die einzelnen Bände zu einem Kongress ersch. teils in beiden "Beiheftreihen"; ersch. unregelmäßig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Zeitschrift/Serie
    DNB
    MPI Ethno. Forsch.
  • 2
    Zeitschrift/Serie
    Zeitschrift/Serie
    Archiv für Rechts- und Sozialphilosophie : ARSP = Archives for philosophy of law and social philosophy = Archives de philosophie du droit et de philosophie sociale = Archivo de filosofía jurídica y social; Beiheft (ab 1934-)
    Stuttgart : Steiner | [Baden-Baden] : Nomos | Berlin-Grunewald : Verl. f. Staatswiss. u. Gesch. | Berlin : Limbach | Neuwied : Luchterhand | Wiesbaden : Steiner ; 28.1934 - 37.1941; N.F. 1=38.1959(1960) - 4=41.1965; N.F. 5.1968 - 14.1980; 15.1981 -
    In:  Archiv für Rechts- und Sozialphilosophie
    Details
    ISSN: 0341-079X , 0001-2343 , 2699-3201
    Sprache: Deutsch
    Seiten: 24 cm
    Erscheinungsverlauf: 28.1934 - 37.1941; N.F. 1=38.1959(1960) - 4=41.1965; N.F. 5.1968 - 14.1980; 15.1981 -
    Suppl.: Index Archiv für Rechts- und Sozialphilosophie / Bibliographie und Dokumentation
    Suppl.: 10=6; 23-25=11; 39-40=13; 41-42=14; 50-53=15; 58-61=16; 67-70=17; 78u.80u.82u.85=19; 88-91=20; 95u.97-98=21; 120=23u.24 von Internationale Vereinigung für Rechts- und Sozialphilosophie Proceedings of the ... world congress of the International Association for Philosophy of Law and Social Philosophy (IVR) Stuttgart : Steiner, 1977
    Suppl.: 103=2004/05; 114=2006/07 von Junges Forum Rechtsphilosophie Tagungen des Jungen Forums Rechtsphilosophie (JVR) in der Internationalen Vereinigung für Rechts- und Sozialphilosophie (IVR) Stuttgart : Steiner, 2005
    Paralleltitel: Erscheint auch als Archiv für Rechts- und Sozialphilosophie. Beiheft
    Vorheriger Titel: Vorg Archiv für Rechts- und Wirtschaftsphilosophie / Beiheft
    Titel der Quelle: Archiv für Rechts- und Sozialphilosophie
    Publ. der Quelle: Stuttgart : Steiner, 1933
    DDC: 340.105
    RVK:
    PI 2000
    Schlagwort(e): Monografische Reihe ; Rechtsphilosophie ; Rechtswissenschaft ; Naturrecht ; Recht ; Geschichte
    Anmerkung: Repr.: New York, NY : Johnson; Würzburg : Journalfranz
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Zeitschrift/Serie
    DNB
    MPI-MMG
    MPI Ethno. Forsch.
  • 3
    Buch
    Buch
    Menschenwürde ohne Metaphysik : Beiträge des Workshops auf dem 29. Weltkongress der Internationalen Vereinigung für Rechts- und Sozialphilosophie (IVR) in Luzern, Schweiz, Juli 2019 (2021)
    Stuttgart : Franz Steiner Verlag
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9783515128285
    Sprache: Deutsch
    Seiten: 249 Seiten
    Serie: Archiv für Rechts- und Sozialphilosophie [Neue Folge], 165
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    Paralleltitel: Erscheint auch als Menschenwürde ohne Metaphysik
    DDC: 340.11
    RVK:
    PI 2050
    RVK:
    PI 3600
    RVK:
    CC 6600
    Schlagwort(e): Konferenzschrift 2019 ; Menschenwürde ; Rechtsprinzip ; Rechtsphilosophie ; Menschenwürde ; Rechtsphilosophie
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Buch
    MPI Ethno. Forsch.
  • 4
    Buch
    Buch
    Über den Staat : Vorlesungen am Collège de France 1989–1992 (2017)
    Berlin : Suhrkamp
    Details
    ISBN: 3518298216 , 9783518298213
    Sprache: Deutsch
    Seiten: 722 Seiten
    Ausgabe: Erste Auflage
    Serie: suhrkamp taschenbuch wissenschaft 2221
    Originaltitel: Sur l'état. Cours au Collège de France (1989–1992)
    DDC: 306.2
    RVK:
    PK 227
    RVK:
    MQ 3070
    RVK:
    CI 5570
    RVK:
    MD 4000
    Schlagwort(e): Aufsatzsammlung ; Aufsatzsammlung ; Staat ; Politische Soziologie
    URL: Inhaltstext
    URL: Inhaltstext
    URL: Inhaltstext
    URL: Inhaltstext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Buch
    BSZ
    GBV
    KOBV
  • 5
    Online-Ressource
    Online-Ressource
    Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2017)
    Paris : OECD Publishing
    Details
    ISBN: 9789264285675
    Sprache: Englisch
    Seiten: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Harmful tax practices - peer review reports on the exchange of information on tax rulings
    RVK:
    PP 6702
    Schlagwort(e): Information ; Steuerpolitik ; Unternehmensbesteuerung ; Besteuerungsverfahren ; Taxation ; Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmen ; Steuerrecht ; Steuerplanung ; Geschichte 2016
    Kurzfassung: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 100 jurisdictions have joined the Inclusive Framework and will take part in a peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses countries against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges of rulings; and v) transparency on certain aspect of intellectual property regimes. This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. It covers the jurisdictions which participated in the BEPS Project prior to the creation of the Inclusive Framework, and it assesses implementation for the 1 January 2016 – 31 December 2016 period.
    DOI: 10.1787/9789264285675-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 6
    Online-Ressource
    Online-Ressource
    Diffuse Pollution, Degraded Waters : Emerging Policy Solutions (2017)
    Paris : OECD Publishing
    Details
    ISBN: 9789264269064
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.) , ill.
    Serie: OECD Studies on Water
    Paralleltitel: Erscheint auch als Diffuse pollution, degraded waters
    RVK:
    PN 797
    Schlagwort(e): Gewässerbelastung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; OECD ; Wasserverschmutzung ; Kontrolle ; Wassergüte
    Kurzfassung: After decades of regulation and investment to reduce point source water pollution, OECD countries still face water quality challenges (e.g. eutrophication) from diffuse agricultural and urban sources of pollution, that is disperse pollution from surface runoff, soil filtration and atmospheric deposition. The relative lack of progress reflects the complexities of controlling multiple pollutants from multiple sources, their high spatial and temporal variability, associated transactions costs, and limited political acceptability of regulatory measures. This report outlines the water quality challenges facing OECD countries today, presents a range of policy instruments and innovative case studies of diffuse pollution control, and concludes with an integrated policy framework to tackle diffuse water pollution. An optimal approach will likely entail a mix of policy interventions reflecting the basic OECD principles of water quality management – pollution prevention, treatment at source, the polluter pays and beneficiary pays principles, equity, and policy coherence.
    DOI: 10.1787/9789264269064-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 7
    Buch
    Buch
    Souveränität, Transstaatlichkeit und Weltverfassung : Tagung der Internationalen Vereinigung für Rechts- und Sozialphilosophie (IVR) im September 2014 in Passau (2017)
    Stuttgart : Franz Steiner Verlag | [Baden-Baden] : Nomos
    Dazugehörige Bände/Artikel
    Details
    ISBN: 3515116206 , 384874015X , 9783515116206 , 9783848740154
    Sprache: Englisch , Deutsch
    Seiten: 132 Seiten , 24 cm x 17 cm
    Serie: Archiv für Rechts- und Sozialphilosophie [Neue Folge], 153
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    DDC: 340
    RVK:
    PR 2622
    RVK:
    PR 2202
    RVK:
    PK 233
    RVK:
    PI 2000
    RVK:
    PK 230
    RVK:
    CC 7600
    RVK:
    PI 2050
    Schlagwort(e): Konferenzschrift 2014 ; Konferenzschrift Universität Passau 25.09.2014-27.09.2014 ; Souveränität ; Staat ; Verfassung
    Anmerkung: "Enthält die Texte der Vorträge der Tagung ..., die vom 25. bis 27. September an der Universität Passau stattgefunden hat" , Beiträge überwiegend deutsch, teilweise englisch
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 8
    Online-Ressource
    Online-Ressource
    International Regulatory Co-operation : The Role of International Organisations in Fostering Better Rules of Globalisation (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264244047
    Sprache: Englisch
    Seiten: Online-Ressource (220 p.) , ill.
    Paralleltitel: Erscheint auch als International regulatory co-operation
    RVK:
    MK 4000
    RVK:
    PR 2353
    Schlagwort(e): Regulierung ; Internationale Zusammenarbeit ; Internationale Organisation ; Governance ; Regulierung ; Internationale Organisation
    Kurzfassung: Borders are becoming increasingly porous, with growing flows of goods, services, people and capital. Governments, more than ever, need to co-ordinate their efforts to develop global standards to address climate change, as well as crises related to finance, health, environment and migration; secure peace; and ensure sustainable economic prosperity and social inclusion. International organisations play a key role in fostering multilateral action and addressing the fragmentation that may undermine effective domestic action. To shed greater light on international standard setting, this unique report collects, compares and assesses the practices of 50 international organisations on their governance arrangements, operational modalities, use of quality management disciplines and co-operation efforts. It analyses different types of organisations – inter-governmental, supra-national, trans-governmental and private – and identifies avenues for making their action more effective, inclusive and relevant.
    DOI: 10.1787/9789264244047-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 9
    Zeitschrift/Serie
    Zeitschrift/Serie
    Die OECD in Zahlen und Fakten : Wirtschaft, Umwelt, Gesellschaft (ab 2005-2016)
    Paris : OECD ; 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    Details
    ISSN: 1995-3879 , 2307-3764
    Sprache: Englisch
    Erscheinungsverlauf: 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    Serie: OECD publishing
    Paralleltitel: Engl. Ausg. OECD OECD factbook
    Paralleltitel: Online-Ausg. Die OECD in Zahlen und Fakten
    DDC: 337.1021
    RVK:
    PR 2353
    Schlagwort(e): OECD ; Statistische Grunddaten ; Wirtschaftsstatistik ; Sozialstatistik ; Umweltstatistik ; OECD-Staaten ; Amtsdruckschrift ; Statistik ; Graue Literatur ; Zeitschrift ; Statistik ; Mitgliedsstaaten ; OECD ; Mitgliedsstaaten ; Wirtschaft ; Umwelt ; Bevölkerung ; OECD ; Mitgliedsstaaten
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Zeitschrift/Serie
    DNB
    MPI-MMG
  • 10
    Buch
    Buch
    Right to identity : proceedings of the Special Workshop "Right to Identity" held at the 27th world congress of the International Association for Philosophy of Law and Social Philosophy in Washington DC, 2015 (2016)
    Stuttgart : Franz Steiner Verlag | [Baden-Baden] : Nomos
    Dazugehörige Bände/Artikel
    Details
    ISBN: 3515112448 , 9783848730124 , 9783515112444
    Sprache: Englisch
    Seiten: 185 Seiten , 24 cm x 17 cm
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 147
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    DDC: 340
    RVK:
    PI 3520
    RVK:
    PI 2000
    RVK:
    PR 2213
    RVK:
    PI 2050
    RVK:
    CC 7600
    Schlagwort(e): International law and human rights Congresses ; Identity (Philosophical concept) Congresses ; Konferenzschrift Juli 2015 ; Menschenrecht ; Identität
    Anmerkung: Introduction , Identity and human rights: considerations on a human right to identity , Human dignity as a common identity , A negative right related to identity as a right to change: a Kantian approach to philosophical aspects of criminal justice, especially of life imprisonment , Is the right to identity a fundamental human right? , Body Integrity Indentity Disorder: an interface between body and personal identity , Collective identity , Right to identity in the context of constitutional pluralism: the case Gelman vs. Uruguay and the right to family identity , Collective human right to collective identity
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI-MMG
    MPI Ethno. Forsch.
  • 11
    Online-Ressource
    Online-Ressource
    Data-Driven Innovation : Big Data for Growth and Well-Being (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264229358
    Sprache: Englisch
    Seiten: Online-Ressource (454 p.)
    Paralleltitel: Erscheint auch als Data-driven innovation
    RVK:
    PZ 4500
    Schlagwort(e): Science and Technology ; Bericht ; Big Data ; Weltwirtschaft ; Wohlstand
    Kurzfassung: Today, the generation and use of huge volumes of data are redefining our “intelligence” capacity and our social and economic landscapes, spurring new industries, processes and products, and creating significant competitive advantages. In this sense, data-driven innovation (DDI) has become a key pillar of 21st-century growth, with the potential to significantly enhance productivity, resource efficiency, economic competitiveness, and social well-being. Greater access to and use of data create a wide array of impacts and policy challenges, ranging from privacy and consumer protection to open access issues and measurement concerns, across public and private health, legal and science domains. This report aims to improve the evidence base on the role of DDI for promoting growth and well-being, and provide policy guidance on how to maximise the benefits of DDI and mitigate the associated economic and societal risks.
    DOI: 10.1787/9789264229358-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 12
    Buch
    Buch
    Human rights, rule of law and the contemporary social challenges in complex societies : proceedings of the 26th world congress of the International Association for Philosophy of Law and Social Philosophy in Belo Horizonte, 2013 (2015)
    Stuttgart : Franz Steiner Verlag | [Baden-Baden] : Nomos
    Dazugehörige Bände/Artikel
    Details
    ISBN: 3515111301 , 3848724952 , 9783515111300 , 9783848724956
    Sprache: Englisch
    Seiten: 155 Seiten , Illustrationen
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 146
    Serie: Beihefte
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    DDC: 341.48
    RVK:
    PK 280
    RVK:
    PK 255
    RVK:
    PR 2213
    RVK:
    PI 2000
    RVK:
    PI 3600
    RVK:
    CC 7600
    RVK:
    PI 2050
    Schlagwort(e): Law Congresses Philosophy ; Human rights Congresses ; Democracy Congresses ; Rule of law Congresses ; Konferenzschrift 2013 ; Menschenrecht ; Gesetzesrecht ; Rechtsprinzip ; Sozialer Wandel
    Kurzfassung: Modern societies often claim to be democracies in order to enjoy greater legitimacy. Still, to understand the concept of democracy and how to justify it, the definition of it as self-determined is not sufficient. A complex understanding has to take into account ideas of rule of law as well as human rights. Sometimes these three concepts compete with each other - particularly in societies with a pluralistic approach to what "the good life" should be, such as societies which are made up of distinct cultural backgrounds.
    Anmerkung: The human right to democracy as the capstone of law , Human rights challenges in the contemporary world: reflections on a personal journey of thought and action , Law, reason, and emotion , Human rights: philosophical foundations and legal dimensions , Human rights: a democratic way , Contested democracy and rule of law(s) in pluralistic societies: the example of South Africa , Social governance of communities in peripheral exclusion: fundamental questions about its effectiveness
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 13
    Buch
    Buch
    Pierre Bourdieus Rechtssoziologie : Interpretation und Würdigung (2014)
    Berlin : Duncker & Humblot
    Details
    ISBN: 3428144112 , 9783428844111 , 9783428144112
    Sprache: Deutsch
    Seiten: 410 S. , 233 mm x 157 mm, 700 g
    Serie: Schriftenreihe zur Rechtssoziologie und Rechtstatsachenforschung 96
    Serie: Schriftenreihe zur Rechtssoziologie und Rechtstatsachenforschung
    Paralleltitel: Online-Ausg. Conradin-Triaca, Philip Pierre Bourdieus Rechtssoziologie
    Paralleltitel: Erscheint auch als Conradin-Triaca, Philip Pierre Bourdieus Rechtssoziologie
    Dissertationsvermerk: Zugl.: Zürich, Univ., Diss., 2013
    DDC: 340.115092
    RVK:
    MQ 3071
    RVK:
    PI 5020
    RVK:
    PI 5000
    Schlagwort(e): Hochschulschrift ; Bourdieu, Pierre 1930-2002 ; Rechtssoziologie
    Anmerkung: Literaturverz. S. [359] - 390
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI-MMG
  • 14
    Online-Ressource
    Online-Ressource
    Taxing Energy Use : A Graphical Analysis (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264183933
    Sprache: Englisch
    Seiten: Online-Ressource (256 p.) , ill.
    Paralleltitel: Erscheint auch als Taxing energy use
    RVK:
    PP 8080
    Schlagwort(e): Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
    DOI: 10.1787/9789264183933-en
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 15
    Online-Ressource
    Online-Ressource
    Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels 2013 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264187610
    Sprache: Englisch
    Seiten: Online-Ressource (440 p.)
    Paralleltitel: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
    RVK:
    MK 5215
    RVK:
    PP 8105
    RVK:
    QR 730
    Schlagwort(e): Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Kurzfassung: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
    DOI: 10.1787/9789264187610-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 16
    Online-Ressource
    Online-Ressource
    Addressing Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192744
    Sprache: Englisch
    Seiten: Online-Ressource (88 p.) , ill.
    Paralleltitel: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Erscheint auch als Addressing base erosion and profit shifting
    RVK:
    QT 320
    RVK:
    PP 8080
    RVK:
    QL 410
    Schlagwort(e): Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Kurzfassung: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
    DOI: 10.1787/9789264192744-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 17
    Online-Ressource
    Online-Ressource
    Measuring Fiscal Decentralisation : Concepts and Policies (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264174849
    Sprache: Englisch
    Seiten: Online-Ressource (152 p.)
    Serie: OECD Fiscal Federalism Studies
    Paralleltitel: Erscheint auch als Measuring fiscal decentralisation
    RVK:
    PP 8080
    Schlagwort(e): Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Kurzfassung: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
    DOI: 10.1787/9789264174849-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 18
    Online-Ressource
    Online-Ressource
    Action Plan on Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202719
    Sprache: Englisch
    Seiten: Online-Ressource (48 p.)
    Paralleltitel: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Erscheint auch als Action plan on base erosion and profit shifting
    RVK:
    PP 8080
    Schlagwort(e): Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; 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: 10.1787/9789264202719-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 19
    Buch
    Buch
    Human dignity as a foundation of law : proceedings of the special workshop held at the 24th World Congress of the International Association for Philosophy of Law and Social Philosophy in Beijing, 2009 (2013)
    Stuttgart : Steiner [u.a.]
    Dazugehörige Bände/Artikel
    Details
    ISBN: 3515104402 , 9783848707294 , 9783515104401
    Sprache: Englisch
    Seiten: 267 S. , 24 cm
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 137
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    RVK:
    PI 3600
    RVK:
    PI 2000
    RVK:
    CC 7600
    RVK:
    PR 2213
    Schlagwort(e): Respect for persons Congresses Law and legislation ; Law Congresses Philosophy ; Konferenzschrift 2009 ; Menschenwürde ; Rechtsphilosophie
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 20
    Buch
    Buch
    Law, science, technology : plenary lectures presented at the 25th World Congress of the International Association for Philosophy of Law and Social Philosophy, Frankfurt am Main, 2011 (2013)
    Stuttgart : Steiner [u.a.]
    Dazugehörige Bände/Artikel
    Details
    ISBN: 3515103287 , 3848701901 , 9783515103282 , 9783848701902
    Sprache: Englisch , Deutsch
    Seiten: 172 S. , 24 cm
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 136
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    RVK:
    PI 4130
    RVK:
    PI 2000
    RVK:
    PI 2050
    Schlagwort(e): Law Congresses Philosophy ; Human rights Congresses ; Science and law Congresses Philosophy ; Technology and law Congresses Philosophy ; Konferenzschrift 2011 ; Menschenrecht ; Wissenschaftlich-technischer Fortschritt ; Rechtsphilosophie
    Anmerkung: The existence of human rights , The egalitarian dimension of human rights , A philological turn in the science of law: history and metaphysics in Savigny's work , How should legal philosophers make use of economic thinking: implications of R.H. Coase's economic theory , The jurisprudence of welfare maximization: embracing complexity and uncertainty in the environmental, health and safety context , The very idea of legal positivism , Methodologische klarheit oder gegenstandliche reinheit des rechts?: anmerkungen zur diskussion KelsenPitamic , A thinker-based approach to freedom of speech , Erosion of subjective rights by reason of technical development (patent, copyright) , The internationalization of the IVR , Beitr. überw. engl., ein Beitr. dt.
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 21
    Online-Ressource
    Online-Ressource
    Better Regulation in Europe: Greece 2012 (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264179288
    Sprache: Englisch
    Seiten: Online-Ressource (132 p.) , ill.
    Serie: Better Regulation in Europe
    Paralleltitel: Erscheint auch als Better regulation in Europe
    RVK:
    PL 727
    RVK:
    QG 500
    Schlagwort(e): Regulierung ; Griechenland ; Governance ; Greece ; Griechenland ; Wirtschaftspolitik ; Regulierung
    Kurzfassung: This review of regulation in Greece maps and analyses the core issues which together make up effective regulatory management, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include improving regulatory management, institutional capacities for effective regulation, transparency and processes for effective public consultation and communication, processes for the development of new regulations and for the management of the regulatory stock, compliance rates, enforcement policy. appeal processes, the interface between different levels of government and interface between national processes and those of the EU.
    DOI: 10.1787/9789264179288-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 22
    Buch
    Buch
    Junge Rechtsphilosophie (2012)
    Stuttgart : Steiner [u.a.] | [Baden-Baden] : Nomos
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9783515102681 , 351510268X , 9783515102681 , 9783848700325
    Sprache: Deutsch
    Seiten: 214 S.
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 135
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    RVK:
    CC 7600
    RVK:
    PI 2050
    RVK:
    PI 2760
    RVK:
    PI 2000
    Schlagwort(e): Konferenzschrift 2011 ; Rechtsphilosophie
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 23
    Buch
    Buch
    Global harmony and the rule of law (2012)
    Stuttgart : Steiner [u.a.]
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9783832974299 , 9783515100816
    Sprache: Englisch
    Seiten: 133 S. , 24 cm
    Serie: Proceedings of the 24th World Congress of the International Association for Philosophy of Law and Social Philosophy, Beijing, 2009 / ed. by Thomas Bustamante ... Vol. 1
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 130
    Serie: Beiheft
    Serie: Proceedings of the 24th World Congress of the International Association for Philosophy of Law and Social Philosophy, Beijing, 2009
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    DDC: 340
    RVK:
    CI 9130
    RVK:
    PI 2050
    RVK:
    PI 3500
    RVK:
    PI 3580
    RVK:
    CC 7600
    RVK:
    PI 2000
    Schlagwort(e): Rechtsethik ; Rechtsphilosophie ; Kongress
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 24
    Buch
    Buch
    Proceedings of the 24th World Congress of the International Association for Philosophy of Law and Social Philosophy, Beijing, 2009 (2012)
    Stuttgart : Steiner [u.a.]
    Details
    Sprache: Englisch
    Serie: Archiv für Rechts- und Sozialphilosophie ...
    Serie: Beiheft
    DDC: 340
    RVK:
    PI 4000
    RVK:
    PI 3500
    Schlagwort(e): Konferenzschrift 2009 ; Rechtsstaatsprinzip ; Rechtsphilosophie ; Rechtskultur ; Rechtsethik ; Harmonie
    Anmerkung: Erschienen: 1 - 3
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 25
    Buch
    Buch
    On the philosophy of precedent (2012)
    Stuttgart : Steiner [u.a.]
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9783832976255 , 9783515101509
    Sprache: Englisch
    Seiten: 144 S. , 24 cm
    Serie: Proceedings of the 24th World Congress of the International Association for Philosophy of Law and Social Philosophy, Beijing, 2009 / ed. by Thomas Bustamante Vol. 3
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 133
    Serie: Beiheft
    Serie: Proceedings of the 24th World Congress of the International Association for Philosophy of Law and Social Philosophy, Beijing, 2009
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    DDC: 340.1
    RVK:
    CC 7600
    RVK:
    PI 3010
    RVK:
    PI 3500
    RVK:
    PI 3120
    RVK:
    PI 2000
    RVK:
    PI 2050
    Schlagwort(e): Konferenzschrift 2009 ; Common law ; Civil Law ; Präjudiz ; Rechtsphilosophie
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 26
    Buch
    Buch
    Human rights, language and law (2012)
    Stuttgart : Steiner [u.a.]
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9783832974305 , 9783515100823
    Sprache: Englisch
    Seiten: 192 S. , graph. Darst. , 24 cm
    Serie: Proceedings of the 24th World Congress of the International Association for Philosophy of Law and Social Philosophy, Beijing, 2009 / ed. by Thomas Bustamante Vol. 2
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 131
    Serie: Beiheft
    Serie: Proceedings of the 24th World Congress of the International Association for Philosophy of Law and Social Philosophy, Beijing, 2009
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    DDC: 340
    RVK:
    PI 3500
    RVK:
    PI 2000
    RVK:
    PI 3070
    RVK:
    PR 2213
    RVK:
    CC 7600
    RVK:
    PI 2050
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 27
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117617
    Sprache: Englisch
    Ausgabe: 2011
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8080
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117617-en
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 28
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117655
    Sprache: Englisch
    Ausgabe: 2011
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117655-en
    URL: Volltext
    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: San Marino 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096905
    Sprache: Englisch
    Seiten: Online-Ressource (82 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096905-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 30
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Norway 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097254
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097254-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 31
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108868
    Sprache: Englisch
    Seiten: Online-Ressource (68 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
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108868-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 32
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264110489
    Sprache: Englisch
    Seiten: Online-Ressource (96 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
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264110489-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 33
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264115026
    Sprache: Englisch
    Ausgabe: 2011
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264115026-en
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 34
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096851
    Sprache: Englisch
    Seiten: Online-Ressource (78 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096851-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 35
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ireland 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097155
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097155-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 36
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114661
    Sprache: Englisch
    Seiten: Online-Ressource (102 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Suisse 2011 ; Phase 1; cadre légal et réglementaire
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Taxation ; Switzerland ; Schweiz ; Finanzverwaltung ; Steuerrecht
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264114661-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 37
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117655
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117655-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 38
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117723
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Taxation ; Austria ; Österreich ; Finanzverwaltung ; Steuerrecht
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117723-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 39
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114661
    Sprache: Englisch
    Ausgabe: 2011
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Suisse 2011 : Phase 1: cadre légal et réglementaire
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Schweiz ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264114661-en
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 40
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117709
    Sprache: Englisch
    Ausgabe: 2011
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117709-en
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 41
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Trinidad and Tobago 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096936
    Sprache: Englisch
    Seiten: Online-Ressource (70 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096936-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 42
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108738
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108738-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 43
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Estonia 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108752
    Sprache: Englisch
    Seiten: Online-Ressource (76 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
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108752-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 44
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Bahamas 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108295
    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
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108295-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 45
    Online-Ressource
    Online-Ressource
    Corporate Governance of Listed Companies in China : Self-Assessment by the China Securities Regulatory Commission (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264119208
    Sprache: Englisch
    Seiten: Online-Ressource (108 p.)
    Paralleltitel: Erscheint auch als Corporate governance of listed companies in China
    DDC: 338.60951
    RVK:
    PU 8450
    Schlagwort(e): Corporate Governance ; Aktiengesellschaft ; Aufsichtsrat ; China ; Governance ; Industry and Services ; China, People’s Republic ; China ; Corporate Governance
    Kurzfassung: This report looks at the institutional framework of corporate governance in China through the prism of the OECD Principles of Corporate Governance and is a product of the ongoing OECD-China Policy Dialogue on Corporate Governance. By assessing a broad range of laws, regulations and codes, it provides a valuable reference for understanding how much has been achieved in Chinese corporate governance and the main ambitions of future reform efforts. The report shows that corporate governance has improved significantly since the Chinese stock market was created in 1990, with important achievements in establishing and developing the legal and regulatory framework. The OECD-China Self-Assessment represents a thorough review of all laws, regulations and codes that relate to every principle recommended by the OECD Principles of Corporate Governance. It documents the advances in the Chinese Corporate Governance framework. Building on this report, bilateral co-operation between China and the OECD will continue to enhance the understanding of China’s corporate governance system and how it impacts on company and investor behaviour.
    DOI: 10.1787/9789264119208-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 46
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117617
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8080
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117617-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 47
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117983
    Sprache: Englisch
    Seiten: Online-Ressource (96 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency
    DOI: 10.1787/9789264117983-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 48
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117884
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Luxembourg 2011 ; Phase 1 ; Cadre légal et réglementaire
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117884-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 49
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turks and Caicos Islands 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118119
    Sprache: Englisch
    Seiten: Online-Ressource (68 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264118119-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 50
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114708
    Sprache: Englisch
    Ausgabe: 2011
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : France 2011 : Combiné : Phase 1 + Phase 2
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264114708-en
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 51
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Kingdom 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118164
    Sprache: Englisch
    Ausgabe: 2011
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264118164-en
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 52
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117723
    Sprache: Englisch
    Ausgabe: 2011
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Österreich ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117723-en
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 53
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117983
    Sprache: Englisch
    Ausgabe: 2011
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117983-en
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 54
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117860
    Sprache: Englisch
    Ausgabe: 2011
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117860-en
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 55
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117884
    Sprache: Englisch
    Ausgabe: 2011
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Luxembourg 2011 : Phase 1 : Cadre légal et réglementaire
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    DOI: 10.1787/9789264117884-en
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 56
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turks and Caicos Islands 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118119
    Sprache: Englisch
    Ausgabe: 2011
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    DOI: 10.1787/9789264118119-en
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 57
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114708
    Sprache: Englisch
    Seiten: Online-Ressource (98 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; France 2011 ; Combiné ; Phase 1 Phase 2
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Taxation ; France ; Frankreich ; Finanzverwaltung ; Steuerrecht
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264114708-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 58
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264115026
    Sprache: Englisch
    Seiten: Online-Ressource (104 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Taxation ; Italy ; Italien ; Finanzverwaltung ; Steuerrecht
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264115026-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 59
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Kingdom 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118164
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Taxation ; United Kingdom ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264118164-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 60
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117709
    Sprache: Englisch
    Seiten: Online-Ressource (80 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117709-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 61
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117860
    Sprache: Englisch
    Seiten: Online-Ressource (96 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117860-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 62
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Denmark 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097094
    Sprache: Englisch
    Seiten: Online-Ressource (104 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dänemark ; Taxation ; Denmark ; Dänemark ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097094-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: Volltext
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  • 63
    Online-Ressource
    Online-Ressource
    The Call for Innovative and Open Government : An Overview of Country Initiatives (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264107052
    Sprache: Englisch
    Seiten: Online-Ressource (312 p.)
    Paralleltitel: Erscheint auch als The call for innovative and open government
    DDC: 352.8/8
    RVK:
    PL 625
    Schlagwort(e): Öffentliche Dienstleistung ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; Electronic books ; OECD ; Öffentlicher Sektor ; Öffentliche Dienstleistung ; Internationaler Vergleich
    Kurzfassung: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation; a more effective and performance-oriented public service; promotion of open and transparent government; and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation.
    DOI: 10.1787/9789264107052-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 64
    Online-Ressource
    Online-Ressource
    Taxation and Employment (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264120808
    Sprache: Englisch
    Seiten: Online-Ressource (168 p.) , ill.
    Serie: OECD Tax Policy Studies no.21
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Taxation and employment
    DDC: 331.11
    RVK:
    PP 8105
    Schlagwort(e): Einkommensteuer ; Steuerpolitik ; Erwerbstätigkeit ; Niedrigeinkommen ; Ältere Arbeitskräfte ; Hochqualifizierte Arbeitskräfte ; OECD-Staaten ; Employment ; Taxation ; OECD ; Steuerpolitik ; Einkommensteuer ; Beschäftigung ; Niedriglohn ; Älterer Arbeitnehmer ; Hochqualifizierter Beruf
    Kurzfassung: This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges. Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers. This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers. As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.
    DOI: 10.1787/9789264120808-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 65
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bermuda 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095458
    Sprache: Englisch
    Seiten: Online-Ressource (74 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8665
    Schlagwort(e): Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Taxation ; Bermuda ; OECD ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095458-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 66
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bermuda 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Ausgabe: 2010
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8665
    Schlagwort(e): Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    DOI: 10.1787/9789264095458-en
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 67
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095588
    Sprache: Englisch
    Seiten: Online-Ressource (66 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095588-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 68
    Online-Ressource
    Online-Ressource
    Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088016
    Sprache: Englisch
    Seiten: Online-Ressource (224 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Mise en œuvre des standards de transparence fiscale ; Manuel pour les évaluateurs et les juridictions
    Paralleltitel: Erscheint auch als Implementing the tax transparency standards
    RVK:
    PP 8070
    Schlagwort(e): Taxation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Kurzfassung: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264088016-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 69
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095472
    Sprache: Englisch
    Seiten: Online-Ressource (58 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095472-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 70
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095564
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095564-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 71
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095625
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095625-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 72
    Online-Ressource
    Online-Ressource
    Better Regulation in Europe: Germany 2010 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264085886
    Sprache: Englisch
    Seiten: Online-Ressource (164 p.) , ill.
    Serie: Better Regulation in Europe
    Paralleltitel: Parallelausg. Bessere Rechtsetzung in Europa; Deutschland 2010
    Paralleltitel: Parallelausg. Bessere Rechtsetzung in Europa: Deutschland 2010
    Paralleltitel: Erscheint auch als Better regulation in Europe
    RVK:
    QG 215
    RVK:
    QR 300
    RVK:
    PL 387
    RVK:
    PI 3090
    Schlagwort(e): Regulierung ; Deutschland ; Governance ; Germany ; Deutschland ; Regulierung
    Kurzfassung: This report maps and analyses the core issues which together make up effective regulatory management for Germany, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include: strategy and policies for improving regulatory management; institutional capacities for effective regulation and the broader policy making context; transparency and processes for effective public consultation and communication; processes for the development of new regulations, including impact assessment and for the management of the regulatory stock, including administrative burdens; compliance rates, enforcement policy and appeal processes; and the multilevel dimension: interface between different levels of government and interface between national processes and those of the EU. This book is part of a project examining better regulation, being carried out in partnership with the European Commission.
    DOI: 10.1787/9789264085886-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 73
    Online-Ressource
    Online-Ressource
    Tax Expenditures in OECD Countries (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264076907
    Sprache: Englisch
    Seiten: Online-Ressource (242 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Les dépenses fiscales dans les pays de l'OCDE
    Paralleltitel: Druckausg. OECD Tax expenditures in OECD countries
    RVK:
    PP 8105
    RVK:
    QL 400
    Schlagwort(e): Steuervergünstigung ; OECD-Staaten ; Tax expenditures OECD countries ; Governance ; Taxation ; OECD ; Mitgliedsstaaten ; Steuervergünstigung ; Steuerbefreiung ; Steuerpolitik ; Effizienz
    Kurzfassung: In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.
    Anmerkung: Franz. Ausg. u.d.T.: Les dépenses fiscales dans les pays de l'OCDE
    DOI: 10.1787/9789264076907-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 74
    Online-Ressource
    Online-Ressource
    Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9264088008 , 9789264088009
    Sprache: Englisch
    Seiten: Online-Ressource (219 p)
    Ausgabe: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Paralleltitel: Print version Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions
    DDC: 352.44
    RVK:
    PP 8070
    Schlagwort(e): Taxation ; Taxation Law and legislation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Kurzfassung: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews.  It provides contextual background information on the Global Forum and the peer review process.  It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process.  Assessors should be familiar with the information and documents contained in this handbook as it wi
    Beschreibung / Inhaltsverzeichnis: About the Global Forum; About this Handbook; The Peer Review Process; Key Documents of the Global Forum for Peer Reviews; Terms of Reference; Methodology; Assessment Criteria; Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary; The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary; Enabling Effective Exchange of Information: Availability and Reliability - StandardThe Joint Ad Hoc Group on Accounts(JAHGA) Report; The 2006 OECD Manual on Information Exchange - Module on General and Legal Aspects of Exchange of Information
    Beschreibung / Inhaltsverzeichnis: The 2006 OECD Manual on Information Exchange - Module 1 on Exchange of Information on RequestThe OECD's Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes;
    Anmerkung: "Global Forum on Transparency and Exchange of Information for Tax Purposes , Also available in French: Mise en oeuvre des standards de transparence fiscale : manuel pour les évaluateurs et les juridictions , Includes bibliographical references , Electronic reproduction; Available via World Wide Web
    DOI: 10.1787/9789264088016-en
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 75
    Buch
    Buch
    Legal reasoning : the methods of balancing ; proceedings of the Special Workshop "Legal Reasoning: the Methods of Balancing" held at the 24th World Congress of the International Association for Philosophy of Law and Social Philosophy (IVR), Beijing, 2009 (2010)
    Stuttgart : Steiner | [Baden-Baden] : Nomos
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9783515097239 , 9783832962289
    Sprache: Englisch
    Seiten: 204 S. , graph. Darst.
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 124
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    DDC: 340
    RVK:
    PI 2000
    RVK:
    CC 7600
    RVK:
    PI 3020
    RVK:
    PI 3620
    Schlagwort(e): Law Congresses Methodology ; Reasoning Congresses ; Law Congresses Interpretation and construction ; Proportionality in law Congresses ; Law Congresses Methodology ; Simulation methods ; Konferenzschrift 2009 ; Juristische Argumentation
    URL: Inhaltsverzeichnis
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    Buch
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  • 76
    Buch
    Buch
    Alternative methods in the education of philosophy of law and the importance of legal philosophy in the legal education : proceedings of the 23rd world congress of the International Association for Philosophy of Law and Social Philosophy "Law and legal cultures in the 21st century: Diversity and unity" in Kraków, 2007 (2010)
    Stuttgart : Steiner [u.a.]
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9783515096959 , 9783832962272
    Sprache: Englisch
    Seiten: 114 S. , graph. Darst.
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 122
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    DDC: 340
    RVK:
    PI 2250
    RVK:
    PI 2050
    RVK:
    PI 2000
    Schlagwort(e): Law Congresses Philosophy ; Study and teaching ; Law Congresses Study and teaching ; Konferenzschrift 2011 ; Rechtsphilosophie ; Juristenausbildung ; Methodologie
    URL: Inhaltsverzeichnis
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  • 77
    Buch
    Buch
    Free will in criminal law and procedure : proceedings of the 23rd and 24th IVR World Congress Kraków 2007 and Beijing 2009 (2010)
    Stuttgart : Steiner [u.a.]
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9783515093200 , 9783832954994
    Sprache: Englisch
    Seiten: 122 S. , graph. Darst. , 24 cm
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 120
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    DDC: 340
    RVK:
    PI 4510
    RVK:
    CC 7600
    Schlagwort(e): Free will and determinism Congresses ; Criminal liability Congresses ; Liability (Law) Congresses ; Konferenzschrift 2007 ; Willensfreiheit ; Strafrecht
    URL: Inhaltsverzeichnis
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  • 78
    Buch
    Buch
    On the nature of legal principles : proceedings of the Special Workshop "The principles theory" held at the 23rd World Congress of the International Association for Philosophy of Law and Social Philosophy (IVR), Kraków, 2007 (2010)
    Baden-Baden : Steiner
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9783515096089
    Sprache: Englisch
    Seiten: 182 S.
    Serie: Archiv für Rechts- und Sozialphilosophie (ARSP) [N.F.], 119
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    DDC: 340/.1
    RVK:
    PI 3200
    RVK:
    PI 2050
    RVK:
    PI 2000
    Schlagwort(e): Law (Philosophical concept) Congresses ; Law Congresses Philosophy ; Law Congresses Methodology ; Jurisprudence Congresses ; Proportionality in law Congresses ; Konferenzschrift 2007 ; Rechtsprinzip
    Kurzfassung: Two or three? / Robert Alexy -- The structure of formal principles : Robert Alexy's 'law of combination' / Martin Borowski -- Are rules exclusionary reasons in legal reasoning? / Peng-Hsiang Wang -- The theory of principles : a framework for autonomous reasoning / Jan-Reinard Sieckmann -- Principles, precedents and their interplay in legal argumentation : how to justify analogies between cases / Thomas Bustamante -- Rules, principles, and defeasibility / Carsten Bäcker -- Human dignity as an 'absolute principle'? / Nils Teifke -- Tragic choice as a legal concept / Iris van Domselaar -- The arbitrator conception of authority, law as integrity and normative positivism / Tamás Györfi -- Rules, principles, and the problem of the limits of legal reasoning / Mátyás Bódig -- Re-defining principles as 'important rules' : critique of Robert Alexy / András Jakab -- The principles of law, the test of coherence and political morality / Milena Korycka -- A description of the content of law using general and particular legal principles / Jan Wintr
    URL: Inhaltsverzeichnis
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  • 79
    Online-Ressource
    Online-Ressource
    Taxation of SMEs : Key Issues and Policy Considerations (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264024748
    Sprache: Englisch
    Seiten: Online-Ressource (147 p.) , ill.
    Serie: OECD Tax Policy Studies no.18
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Taxation of SMEs
    RVK:
    QL 641
    RVK:
    PP 8080
    Schlagwort(e): KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Steuerrecht ; Klein- und Mittelbetrieb ; OECD
    Kurzfassung: This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.
    DOI: 10.1787/9789264024748-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 80
    Buch
    Buch
    Religion and state - from separation to cooperation? : legal-philosophical reflections for a de-secularized world (IVR Cracow special workshop) (2009)
    Stuttgart : Steiner | [Baden-Baden] : Nomos
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9783515093682 , 9783832948238
    Sprache: Englisch
    Seiten: 109 S.
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 118
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    DDC: 340.2
    RVK:
    PI 2050
    RVK:
    CC 7600
    RVK:
    PI 2000
    RVK:
    PI 4030
    Schlagwort(e): Religion and state Congresses Philosophy ; Religion and law Congresses Philosophy ; Law (Philosophy) Congresses ; Konferenzschrift 2007 ; Religion ; Staat
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 81
    Online-Ressource
    Online-Ressource
    International Investment Law: Understanding Concepts and Tracking Innovations : A Companion Volume to International Investment Perspectives (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264042032
    Sprache: Englisch
    Seiten: Online-Ressource (308 p.) , ill.
    Paralleltitel: Druckausg. International investment law
    Paralleltitel: Erscheint auch als Understanding concepts and tracking innovations
    RVK:
    PR 2353
    Schlagwort(e): Internationales Investitionsrecht ; Finance and Investment ; Auslandsinvestition ; Internationales Wirtschaftsrecht
    Kurzfassung: International investment agreements set ground rules for how host governments treat foreign investors. This companion volume to International Investment Perspectives provides an unparalleled source of information on four key issues: the definition of investor and investment; the interpretation of umbrella clauses in investment agreements; coverage of environmental, labour and anti-corruption issues; and the interaction between investment and services chapters in selected regional trade agreements.
    DOI: 10.1787/9789264042032-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 82
    Online-Ressource
    Online-Ressource
    Agricultural Support, Farm Land Values and Sectoral Adjustment : The Implications for Policy Reform (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264031739
    Sprache: Englisch
    Seiten: Online-Ressource (118 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Soutien à l'agriculture, valeur des actifs fonciers et ajustement sectoriel ; Conséquences pour la réforme
    Paralleltitel: Parallelausg. Soutien à l'agriculture, valeur des actifs fonciers et ajustement sectoriel : Conséquences pour la réforme
    Paralleltitel: Erscheint auch als Huang, Hsin Agricultural support, farm land values and sectoral adjustement
    RVK:
    PN 981.754
    RVK:
    QS 000
    Schlagwort(e): Agrarsubvention ; Agrarboden ; Bodenpreis ; OECD-Staaten ; Agricultural subsidies ; Agriculture Economic aspects ; Land tenure Government policy ; Land use Planning ; Agriculture and Food ; Landwirtschaft ; Subvention ; Wirkung ; Vermögensentwicklung ; Strukturanpassung
    Kurzfassung: Governments intervene in the agricultural sector through policies that both support and shape agricultural production. This leads to two important outcomes. First, agriculture specific programmes intended to increase the welfare of farmers can become capitalised into asset values. Second, many policies, in particular regulatory ones, reduce asset mobility, resulting in reduced economic efficiency due a sub-optimal allocation of resources. This study focuses on the capitalisation of government support into land rents and prices. It assesses the consequences of inflated asset values, and suggests lessons for future policy making.
    DOI: 10.1787/9789264031739-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 83
    Buch
    Buch
    Kulturelle Identität als Grund und Grenze des Rechts : Akten der IVR-Tagung vom 28.-30. September 2006 in Würzburg (2008)
    [Baden-Baden] : Nomos | Stuttgart : Steiner
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9783832934262 , 9783515091015
    Sprache: Deutsch
    Seiten: 374 S. , 24 cm
    Suppl.: Rezensiert in Grethlein, Christian, 1954 - [Rezension von: Kulturelle Identität als Grund und Grenze des Rechts] 2009
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 113
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    Paralleltitel: Erscheint auch als Kulturelle Identität als Grund und Grenze des Rechts
    Paralleltitel: Erscheint auch als Kulturelle Identität als Grund und Grenze des Rechts
    DDC: 342.08
    RVK:
    CC 7600
    RVK:
    PI 4000
    RVK:
    BR 1750
    RVK:
    PI 4030
    RVK:
    PI 2000
    RVK:
    PI 2050
    Schlagwort(e): Kongressbericht ; Aufsatzsammlung ; Konferenzschrift 2006 ; Verfassungsstaat ; Kulturelle Identität ; Rechtsordnung ; Kultur ; Recht
    URL: Klappentext
    URL: Inhaltsverzeichnis
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  • 84
    Online-Ressource
    Online-Ressource
    Specialised Anti-Corruption Institutions : Review of Models (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264039803
    Sprache: Englisch
    Seiten: Online-Ressource (142 p)
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Specialised Anti-Corruption Institutions; Review of Models (Russian version)
    Paralleltitel: Parallelausg. Specialised Anti-Corruption Institutions; Review of Models (Ukrainian version)
    Paralleltitel: Erscheint auch als Specialised anti-corruption institutions
    DDC: 364.1323
    RVK:
    PH 8440
    Schlagwort(e): Korruption ; Osteuropa ; Zentralasien ; Governance ; Osteuropa ; Zentralasien ; Korruption
    Kurzfassung: International anti-corruption treaties, including the UN Convention against Corruption, require member states to establish two types of anti-corruption institutions – one to prevent corruption and the other to combat corruption through law enforcement. The treaties also establish standards for such anti-corruption institutions – they should be independent, specialised and have sufficient resources to meet their challenging tasks. This book analyses the main functions of prevention and combating corruption and discusses practical ways to ensure the independence, specialisation and resources of anti-corruption bodies. The book further studies the different forms of specialisation which exist in different countries and describes 14 anti-corruption agencies from around the world, including preventive, law-enforcement and combined or multipurpose agencies. Analysis of key factors which can lead anti-corruption bodies to success or failure, together with a rich body of country specific information, practical facts and contact details will make this book a useful tool for those policy-makers who seek to strengthen anti-corruption institutions in their countries.
    DOI: 10.1787/9789264039803-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: Volltext
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  • 85
    Online-Ressource
    Online-Ressource
    Corruption : A Glossary of International Standards in Criminal Law (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264027411
    Sprache: Englisch
    Seiten: Online-Ressource (94 p.) , ill.
    Paralleltitel: Parallelausg. Corruption ; Glossaire des normes pénales internationales
    RVK:
    PH 8440
    Schlagwort(e): Governance
    Kurzfassung: This Glossary explains the key elements required to classify corruption as a criminal act, according to three major international conventions: (1) the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions; (2) the Council of Europe’s Criminal Law Convention on Corruption; and (3) the United Nation’s Convention against Corruption. The Glossary examines and elaborates on the requirements of the conventions and explains how they can be effectively introduced into the national legislation. The Glossary is also a practical tool for monitoring country compliance with the international anti-corruption conventions, as well as raising awareness of these conventions.
    DOI: 10.1787/9789264027411-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: Volltext
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  • 86
    Online-Ressource
    Online-Ressource
    Changements climatiques dans les Alpes européennes : Adapter le tourisme d'hiver et la gestion des risques naturels (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264031715
    Sprache: Französisch
    Seiten: Online-Ressource (136 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Climate Change in the European Alps; Adapting Winter Tourism and Natural Hazards Management
    Paralleltitel: Parallelausg. Klimawandel in den Alpen; Anpassung des Wintertourismus und des Naturgefahrenmanagements
    RVK:
    QK 620
    RVK:
    PP 8080
    Schlagwort(e): Environment ; Austria ; France ; Germany ; Italy ; Switzerland
    Kurzfassung: Ce rapport présente la première analyse internationale systématique des effets du changement climatique sur la fiabilité de l’enneigement dans les Alpes. Ces dernières années ont été parmi les plus chaudes des cinq siècles écoulés, et les projections des modèles climatiques annoncent des changements encore plus nets dans la région au cours des décennies à venir. Conjuguée au recul des glaciers et à la fonte du permafrost en altitude, la diminution de la quantité de neige, plus bas, aura un impact non négligeable sur les activités touristiques tributaires de la neige et sur la gestion des risques naturels. Au-delà des Alpes, les implications de cette évaluation peuvent être extrapolées à d’autres chaînes de montagnes susceptibles d’être confrontées à des problèmes climatiques et contextuels similaires, par exemple en Amérique du Nord, en Australie et en Nouvelle-Zélande.
    DOI: 10.1787/9789264031715-fr
    URL: Volltext
    URL: lizenzpflichtig
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  • 87
    Online-Ressource
    Online-Ressource
    Ageing and the Public Service : Human Resource Challenges (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264029712
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    DDC: 305.26
    RVK:
    MF 7500
    RVK:
    PN 219
    Schlagwort(e): Gesellschaft ; Politik ; Older people Government policy ; Older people Services for ; Population aging Government policy ; Population aging Social aspects ; Retirement ; Bevölkerungsentwicklung ; Öffentlicher Sektor ; Alternde Bevölkerung ; Arbeitnehmer ; Verwaltung ; OECD countries Officials and employees ; Retirement ; Öffentlicher Sektor ; Arbeitnehmer ; Alternde Bevölkerung ; Verwaltung ; Bevölkerungsentwicklung
    DOI: 10.1787/9789264029712-en
    URL: Volltext
    URL: Volltext
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: Volltext
    URL: lizenzpflichtig
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    München BSB
    München UB
    Würzburg UB
    Regensburg UB
    KOBV
    BVB
    MPI Ethno. Forsch.
  • 88
    Online-Ressource
    Online-Ressource
    Asian Insolvency Systems: Closing the Implementation Gap (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264038332
    Sprache: Englisch
    Seiten: Online-Ressource (280 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Asian insolvency systems
    RVK:
    PU 8400
    Schlagwort(e): Insolvenz ; Asien ; Finance and Investment ; Governance ; Aufsatzsammlung ; Asien ; Insolvenzrecht
    Kurzfassung: As Asian markets are now increasingly integrated in the world economy their domestic insolvency systems need to meet the expectations of international investors and lenders. Many Asian jurisdictions are responding by reforming insolvency laws, introducing new procedures and strengthening institutions, but others are much less active. This conference proceedings includes papers showing how far various Asian countries have come in building effective and predictable insolvency systems and shows to what extent their systems provide confidence to investors and lenders.
    DOI: 10.1787/9789264038332-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 89
    Online-Ressource
    Online-Ressource
    Structural Change in Fisheries : Dealing with the Human Dimension (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264037960
    Sprache: Englisch
    Seiten: Online-Ressource (219 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Structural change in fisheries
    DDC: 338.3727
    RVK:
    PR 2353
    Schlagwort(e): Fischwirtschaft ; Fischereipolitik ; OECD-Staaten ; Employment ; Agriculture and Food ; Social Issues/Migration/Health ; Konferenzschrift ; OECD ; Fischereipolitik ; Fischwirtschaft ; Fischerei ; Sozialer Wandel
    Kurzfassung: Declining fish stocks and expanding fishing fleets have combined with growing competition from aquaculture to put increased pressure on the fishing sector to adjust the size and nature of its operations in many countries. In some fishing communities, almost sixty percent of jobs are linked to fishing and in many coastal areas there are few alternative employment opportunities for fishers. This conference proceedings analyses the social issues and policy challenges that arise from fisheries adjustment policies, and how OECD member countries are meeting those challenges.
    DOI: 10.1787/9789264037960-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 90
    Buch
    Buch
    Human rights and ethics : = Derechos humanos y ética (2007)
    Stuttgart : Steiner
    Dazugehörige Bände/Artikel
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    ISBN: 3515089128 , 9783832928377 , 9783515089128
    Sprache: Englisch , Spanisch
    Seiten: 323 S.
    Serie: Proceedings of the 22nd IVR World Congress, Granada 2005 Vol. 3
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 108
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    DDC: 340
    RVK:
    CC 7600
    RVK:
    PI 2050
    RVK:
    PR 2213
    RVK:
    PI 2000
    Schlagwort(e): Legal positivism Congresses ; Konferenzschrift ; Rechtstheorie ; Rechtsphilosophie
    Anmerkung: Literaturangaben , Beitr. teilw. engl., teilw. span.
    URL: Inhaltsverzeichnis
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  • 91
    Buch
    Buch
    Globalization, law and economy : = Globalización, derecho y economía (2007)
    Stuttgart : Steiner
    Dazugehörige Bände/Artikel
    Details
    ISBN: 3515089136 , 9783832928384 , 9783515089135
    Sprache: Englisch , Spanisch
    Seiten: 321 S.
    Serie: Proceedings of the 22nd IVR World Congress, Granada 2005 4
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 109
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    DDC: 340
    RVK:
    CC 7600
    RVK:
    PI 2050
    RVK:
    PR 2180
    RVK:
    PI 2000
    Schlagwort(e): Legal positivism Congresses ; Konferenzschrift ; Rechtstheorie ; Rechtsphilosophie
    Anmerkung: Beitr. teilw. engl., teilw. span.
    URL: Inhaltsverzeichnis
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  • 92
    Buch
    Buch
    Legal theory : legal positivism and conceptual analysis = Teoría del derecho : positivismo jurídico y análisis conceptual (2007)
    Stuttgart : Steiner
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9783515089104
    Sprache: Englisch , Spanisch
    Seiten: 263 S. , 24 cm
    Serie: Proceedings of the 22nd IVR World Congress, Granada 2005 1
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 106
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    DDC: 100
    RVK:
    CC 7600
    RVK:
    PI 2050
    RVK:
    PI 3260
    RVK:
    PI 2000
    RVK:
    CC 7800
    Schlagwort(e): Legal positivism Congresses ; Konferenzschrift 2005 ; Rechtspositivismus ; Rechtspositivismus ; Rechtstheorie
    Anmerkung: Beitr. teilw. engl., teilw. span.
    URL: Inhaltsverzeichnis
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  • 93
    Buch
    Buch
    Political philosophy : new proposals for new questions = Filosofía política : nuevas propuestas para nuevas cuestiones (2007)
    Stuttgart : Steiner
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9783515089111 , 9783832926861
    Sprache: Englisch , Spanisch
    Seiten: 239 S.
    Serie: Proceedings of the 22nd IVR World Congress, Granada 2005 2
    Serie: Archiv für Rechts- und Sozialphilosophie [N.F.], 107
    Serie: Beiheft
    Serie: Archiv für Rechts- und Sozialphilosophie Beiheft
    DDC: 100
    RVK:
    PI 2050
    RVK:
    PK 221
    RVK:
    CB 4300
    RVK:
    CC 7800
    RVK:
    PI 2000
    Schlagwort(e): Legal positivism Congresses ; Political science Congresses Philosophy ; Law Congresses Philosophy
    Anmerkung: Literaturangaben , Beitr. teilw. engl., teilw. span.
    URL: Inhaltsverzeichnis
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  • 94
    Online-Ressource
    Online-Ressource
    Changements climatiques dans les Alpes européennes : Adapter le tourisme dhiver et la gestion des risques naturels (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264031708
    Sprache: Französisch
    Seiten: Online-Ressource (136 p)
    Ausgabe: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Paralleltitel: Parallelausg. Climate Change in the European Alps: Adapting Winter Tourism and Natural Hazards Management
    Paralleltitel: Parallelausg. Klimawandel in den Alpen: Anpassung des Wintertourismus und des Naturgefahrenmanagements
    RVK:
    PP 8080
    RVK:
    QK 620
    Schlagwort(e): Hazard mitigation ; Climatic changes ; Tourism ; Alpen ; Klimaänderung ; Naturkatastrophe ; Management ; Wintertourismus
    Beschreibung / Inhaltsverzeichnis: ""Avant-propos""; ""Contributions""; ""Table des mati�res""; ""Liste des abréviations""; ""Résumé""; ""Les Alpes : localisation, économie et climat""; ""Effets des changements climatiques et adaptation dans le tourisme d hiver""; ""Adaptation aux changements climatiques et gestion des risques naturels""; ""Bibliographie""; ""Sites Internet""
    Anmerkung: Includes bibliographical references , Electronic reproduction; Available via World Wide Web
    DOI: 10.1787/9789264031715-fr
    URL: Volltext
    URL: Volltext
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  • 95
    Online-Ressource
    Online-Ressource
    Integrating Human Rights into Development : Donor Approaches, Experiences and Challenges (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264022102
    Sprache: Englisch
    Seiten: Online-Ressource (169 p.)
    Serie: The Development Dimension
    Paralleltitel: Erscheint auch als Integrating human rights into development
    RVK:
    QC 347
    RVK:
    QM 353
    RVK:
    PR 2353
    Schlagwort(e): Entwicklungsorganisation ; Entwicklungshilfe ; Bilateralität ; Menschenrecht ; Menschenrechtspolitik ; Schutz ; Governance ; Development ; Industriestaaten ; Entwicklungsländer ; Entwicklungshilfe ; Entwicklungspolitik ; Menschenrechtspolitik ; Entwicklungshilfe ; Menschenrecht
    Kurzfassung: This book enhances understanding and consensus on why and how we need to work more strategically and coherently on the integration of human rights and development. It reviews the approaches of different donor agencies and their rationales for working on human rights, and identifies the current practice in this field. It illustrates how aid agencies are working on human rights issues at the programming level, and it draws together lessons that form the core of the current evidence around the added value of human rights for development. Lastly, it addresses both new opportunities and conceptual and practical challenges to human rights within the evolving development partnerships between donors and partner countries, as well as in relation to the Paris Declaration on Aid Effectiveness as a new reference point of the international aid system. By giving numerous examples of practical approaches, this publication shows that there are various ways for donor agencies to take human rights more systematically into account – in accordance with their respective mandates, modes of engagement and comparative advantage.
    DOI: 10.1787/9789264022102-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 96
    Online-Ressource
    Online-Ressource
    Trade, agriculture and development : policies working together (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9264022015
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: The Development Dimension
    Serie: The development dimension
    Paralleltitel: Druckausg. u.d.T. Trade, agriculture and development
    Paralleltitel: Erscheint auch als Trade, agriculture and development
    DDC: 338.18
    RVK:
    PR 2353
    Schlagwort(e): Agraraußenhandel ; Außenwirtschaftspolitik ; Entwicklung ; Globalisierung ; Welt ; Konferenzschrift ; Entwicklungsländer ; OECD ; Entwicklungspolitik ; Welthandel ; Liberalisierung ; Agrarhandel
    DOI: 10.1787/9789264022010-en
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 97
    Online-Ressource
    Online-Ressource
    Indemnification of Damage in the Event of a Nuclear Accident : Workshop Proceedings: Bratislava, Slovak Republic, 18-20 May 2005 (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264026261
    Sprache: Englisch
    Seiten: Online-Ressource (150 p.)
    Serie: Legal Affairs
    Paralleltitel: Buchausg. u.d.T. Indemnification of damage in the event of a nuclear accident
    RVK:
    PN 845
    Schlagwort(e): Nukleare Sicherheit ; OECD-Staaten ; Nuclear Energy ; Slovak Republic ; Konferenzschrift ; Konferenzschrift 2005 ; Kerntechnischer Unfall ; Entschädigung
    Kurzfassung: These workshop proceedings assess the third party liability and compensation mechanisms that would be implemented by participating countries in the event of a nuclear accident taking place within or near their borders. To do so, two fictitious accident scenarios were developed: one involving a fire in a nuclear installation located in the Slovak Republic and resulting in the release of significant amounts of radioactive materials off-site, and the other a fire on board a ship transporting enriched uranium hexafluoride along the Danube River. The first scenario was designed to involve the greatest possible number of countries, with the second being restricted to countries with a geographical proximity to the Danube. These proceedings contain the papers presented at the workshop, as well as reports on the discussion sessions held.
    DOI: 10.1787/9789264026261-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext  (Inhaltsverzeichnis)
    URL: Volltext
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 98
    Online-Ressource
    Online-Ressource
    Taxation of Capital Gains of Individuals : Policy Considerations and Approaches (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264029507
    Sprache: Englisch
    Seiten: Online-Ressource (168 p.)
    Serie: OECD Tax Policy Studies no.14
    Paralleltitel: Parallelausg. L'imposition des gains en capital des personnes physiques ; Enjeux et méthodes
    Paralleltitel: Erscheint auch als Taxation of capital gains of individuals
    RVK:
    QL 550
    RVK:
    QL 611
    RVK:
    PP 6620
    Schlagwort(e): Wertzuwachssteuer ; OECD-Staaten ; Taxation ; OECD ; Steuerpolitik ; Kapitalertragsteuer
    Kurzfassung: This book investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. Perspectives on these are reported for 20 OECD countries. Descriptive information on aspects of capital tax rules for gains on domestic assets of resident investors are presented in summary tables covering all OECD countries.
    DOI: 10.1787/9789264029507-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
    Competition Law and Policy in Latin America : Peer Reviews of Argentina, Brazil, Chile, Mexico and Peru (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264015142
    Sprache: Englisch
    Seiten: Online-Ressource (404 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Derecho y política de la competencia en América Latina ; Exámenes inter-pares en Argentina, Brasil, Chile, México y Perú
    Paralleltitel: Erscheint auch als Competition law and policy in Latin America
    DDC: 343/.73/072
    RVK:
    PU 5600
    Schlagwort(e): Wettbewerbsrecht ; Wettbewerbspolitik ; Lateinamerika ; Argentinien ; Brasilien ; Chile ; Mexiko ; Peru ; Governance ; Argentina ; Brazil ; Chile ; Mexico ; Peru ; Electronic books ; Lateinamerika ; Wettbewerbspolitik ; Wettbewerbsrecht
    Kurzfassung: This book contains the results of peer reviews of the competition law and policies of Argentina, Brazil, Chile, Mexico, and Peru. Each review provides information on the history and economic context for competition law, an outline of the provisions of the current law and policies, a review of institutional issues, a review of competition policy in specific regulated sectors, a review of competition advocacy, and a set of conclusions and recommendations.
    DOI: 10.1787/9789264015142-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 100
    Online-Ressource
    Online-Ressource
    International Investment Law: A Changing Landscape : A Companion Volume to International Investment Perspectives (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264011656
    Sprache: Englisch
    Seiten: Online-Ressource (161 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Droit international de l'investissement; Un domaine en mouvement ; Complément aux Perspectives de l'investissement international
    Paralleltitel: Parallelausg. Droit international de l'investissement: Un domaine en mouvement : Complément aux Perspectives de l'investissement international
    Paralleltitel: Erscheint auch als A changing landscape
    RVK:
    PT 319
    RVK:
    QI 200
    Schlagwort(e): Auslandsinvestition ; Internationales Investitionsrecht ; Internationale Schiedsgerichtsbarkeit ; Finance and Investment ; Auslandsinvestition ; Investitionsschutzabkommen ; Rechtsstreit ; Beilegung
    Kurzfassung: This publication presents four studies which represent recent core work of the OECD Investment Committee. The first study, "Transparency and Third Party Participation in Investor-to-State Dispute Settlement ," aims to enhance understanding of the role of transparency and third party participation in investor-state dispute settlement procedures. It examines the current rules, steps taken to improve transparency, and the perceived advantages as well as the challenges of additional transparency. Two other studies touch upon two of the most frequently contested provisions in investor-state arbitration. "Fair and Equitable Treatment Standard in International Investment Law" clarifies the concept, based on jurisprudence and state practice. "‘Indirect Expropriation’ and the ‘Right to Regulate’ in International Investment Law" identifies the main criteria found in investment agreements and used by tribunals to articulate the difference between the two concepts. The final paper looks at most favoured nation treatment.
    DOI: 10.1787/9789264011656-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
Schließen ⊗
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