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  • 1
    Book
    Book
    Im Namen des Volkes : zur Kritik politischer Repräsentation (2021)
    Tübingen : Mohr Siebeck
    Associated volumes
    Details
    ISBN: 9783161582196 , 3161582195
    Language: German , English
    Pages: VIII, 338 Seiten , 15.5 cm x 23.2 cm
    Series Statement: Politika 21
    Series Statement: Politika
    Parallel Title: Erscheint auch als Im Namen des Volkes
    DDC: 321.8
    RVK:
    PK 233
    Keywords: Konferenzschrift 2018 ; Aufsatzsammlung ; Repräsentation ; Legitimation
    Note: Literaturangaben , Der vorliegende Band geht zurück auf eine Tagung, die wir im November 2018 in Leipzig veranstaltet haben. - (Danksagung) , Beiträge in Deutsch, ein Beitrag in Englisch
    DOI: 10.1628/978-3-16-158220-2
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    Book
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Legitimation durch Öffentlichkeitsbeteiligung? : die Öffentlichkeitsbeteiligung am Verwaltungsverfahren unter dem Einfluss internationalen und europäischen Rechts (2020)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161591617
    Language: German
    Pages: 1 Online-Ressource (XXIV, 421 Seiten)
    Series Statement: Mohr Siebeck Rechtswissenschaft
    Series Statement: Jus Publicum 290
    Series Statement: Ius publicum
    Parallel Title: Erscheint auch als Peters, Birgit, 1978 - Legitimation durch Öffentlichkeitsbeteiligung?
    Parallel Title: Erscheint auch als
    Dissertation note: Habilitationsschrift Deutsche Universität für Verwaltungswissenschaften Speyer 2020
    DDC: 342.24066
    RVK:
    PN 252
    RVK:
    PS 2760
    RVK:
    PS 3040
    RVK:
    PL 379
    RVK:
    PN 212
    Keywords: magical-religious practices ; Erwerbsarbeit ; Jus Publicum ; Frauenbildung ; Partizipation ; Infrastrukturrecht ; Demokratisierung ; Umweltrecht ; Recht auf Beteiligung ; Verwaltungsrecht ; Verfassungsrecht und Staatslehre ; Völkerrecht, Europarecht ; Besonderes Verwaltungsrecht ; Hochschulschrift ; Europäische Union ; Deutschland ; Großprojekt ; Infrastrukturplanung ; Legitimation ; Verwaltungsverfahren ; Bürgerbeteiligung ; Demokratieprinzip ; Völkerrecht ; Europäische Union ; Deutschland ; Verwaltungsverfahren ; Bürgerbeteiligung ; Demokratie
    Abstract: Im Gegensatz zum deutschen Gesetzgeber erkannten das europäische und internationale Recht früh, dass die Öffentlichkeit bei Entscheidungen über die Planung und Genehmigung von Infrastrukturprojekten beteiligt werden müsse. Die Auswirkungen dieses Trends sind auch in Deutschland mittlerweile unübersehbar. Zahlreiche Vorschriften bedingen die frühe oder allgemeine Beteiligung der Öffentlichkeit. Fehlende Beteiligungen können vor den Verwaltungsgerichten gerügt werden. Vor dem Hintergrund dieser Entwicklungen wirft Birgit Peters die Frage auf, ob die durch internationale wie europäische Normen begründete Mitwirkung der Öffentlichkeit das demokratische Fundament des Verwaltungsverfahrens beeinflusst. Ermöglicht die Teilhabe der Öffentlichkeit demokratische Mitbestimmung im Sinne des Grundgesetzes? Und wenn ja, inwieweit? Die Autorin unterzieht das herrschende Demokratieverständnis einer kritischen Prüfung und zeigt auf, ob und wie im internationalen und europäischen Recht verankerte Beteiligungsrechte in die Demokratiekonzeption des Grundgesetzes miteinbezogen werden können.
    Abstract: Today, decisions about large infrastructure projects cannot be made without the participation of the public. This trend has its roots in modern international environmental law and has had a deep impact on national perceptions of public participation. Birgit Peters investigates how internationalised and Europeanised public participation affects the German constitutional perception of democracy and shows how international and European rights to participate in environmental decision-making could be incorporated into the German conception of representative democracy.
    Note: "Dieses Buch ist die aktualisierte und überarbeitete Fassung des Manuskripts meiner Habilitationsschrift, welche im Mai 2019 [...] vorgelegt wurde. Die Arbeit behandelt den Gesetztesstand bis zum 01.11.2019." - Vorwort (Seite V)
    DOI: 10.1628/978-3-16-159161-7
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  • 3
    Online Resource
    Online Resource
    Investitionsschutz im Zulassungsrecht (2019)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161562914
    Language: German
    Pages: 1 Online-Ressoruce (XXVIII, 556 Seiten)
    Series Statement: Jus publicum Band 280
    Series Statement: Jus Publicum 280
    Series Statement: Mohr Siebeck eBooks
    Series Statement: Rechtswissenschaft
    Series Statement: Ius publicum
    Parallel Title: Erscheint auch als Lampert, Steffen, 1979 - Investitionsschutz im Zulassungsrecht
    Dissertation note: Habilitationsschrift Universität Osnabrück 2015
    DDC: 343.4307
    RVK:
    PN 754
    Keywords: Wissenschafts- und Technikgeschichte ; Beibringungsgrundsatz ; Babylonian exiles ; Jus Publicum ; Erlaubnis ; Wirtschaftsverwaltungsrecht ; Öffentliches Wirtschaftsrecht ; Systembildung ; Genehmigung ; Genehmigungsrecht ; Verfassungsrecht und Staatslehre ; Verwaltungsrecht ; Hochschulschrift ; Deutschland ; Investition ; Zulassung ; Vertrauensschutz ; Deutschland ; Genehmigungsverfahren ; Private Investition ; Investitionsschutz
    Abstract: Privatwirtschaftliche Initiative steht vielfach unter dem Vorbehalt vorheriger staatlicher Zulassung. Angesichts der Abhängigkeit unternehmerischer Tätigkeit vom Fortbestand der Zulassung drängt sich die Frage auf, wie die getätigten Investitionen bei Erteilung, Änderung und Aufhebung der Zulassung geschützt werden. Steffen Lampert analysiert die überaus heterogene Ausgestaltung des Investitionsschutzes in ausgewählten Bereichen des öffentlichen Wirtschaftsrechts. Auf diese Weise wird ein modularer Aufbau des Zulassungsrechts offengelegt, bei dem einzelne Regelungsinstrumente wie etwa Befristungen, Aufhebungen und nachträgliche Anordnungen nach Maßgabe der sachbereichsspezifisch verfolgten öffentlichen Interessen ausgestaltet und kombiniert werden. Damit wird eine in sich konsistente und folgerichtige Austarierung mit privaten Interessen am Schutz des investierten Kapitals ermöglicht und eine freiheitssichernde Regulierung gewährleistet.
    Abstract: Private economic activity requires prior state approval. Because administration can have a varied effect on this, how the investment is protected deserves special attention. Steffen Lampert develops a regulatory system based on the evaluation and basic structures of, in particular, public economic, constitutional, and administrative law, which allows consistent control that safeguards freedom.
    DOI: 10.1628/978-3-16-156291-4
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  • 4
    Online Resource
    Online Resource
    Der Menschenwürdegehalt der Grundrechte : Grundfragen, Entstehung und Rechtsprechung (2019)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161569272
    Language: German
    Pages: 1 Online Ressource (XXXIX, 777 Seiten)
    Series Statement: Jus Publicum Band 276
    Series Statement: Ius publicum
    Parallel Title: Erscheint auch als Hong, Mathias, 1970 - Der Menschenwürdegehalt der Grundrechte
    Dissertation note: Habilitationsschrift Albert-Ludwigs-Universität Freiburg [im Breisgau] 2015/2016
    DDC: 342.43085
    RVK:
    PL 402
    Keywords: Hochschulzulassung ; Foundation Narrative ; Versammlungsrecht ; Jus Publicum ; Verfassungswandel ; Originalism ; Verfassungsidentität ; Verfassungsänderung ; Abwägung ; Verfassungsrecht und Staatslehre ; Rechtstheorie ; Rechtsphilosophie ; Hochschulschrift ; Deutschland ; Grundrecht ; Menschenwürde
    Abstract: Die verfassungsgebende Gewalt wollte aus der Menschenwürde konkrete rechtliche Folgerungen ziehen und einen Menschenwürdegehalt aller Grundrechte als abwägungsfest, aber zugleich in Grenzen entwicklungsfähig der Verfassungsänderung entziehen (Art. 1 Abs. 1 i.V. mit Art. 79 Abs. 3 GG). Die Menschenwürde als Verfassungsbegriff ernst zu nehmen heißt deshalb, ihren Sinn gleichsam induktiv, von den nachfolgenden Grundrechten her, zu erschließen. Das schließt einen egalitären Mindeststandard gleicher Freiheit ein: Jedes Freiheitsgrundrecht kann in seinem Menschenwürdekern verletzt sein, wenn es auf schwerwiegend diskriminierende Weise beschränkt wird. Die Verfassung knüpft damit an die Ideen von 1776 und 1789 an und erneuert das unerfüllte Versprechen der Freiheit und Gleichheit aller Menschen in ihren unveräußerlichen Rechten.Mathias Hong widmet sich methodischen und verfassungstheoretischen Grundfragen des Menschenwürdegehalts (1. Kap.). Er analysiert eingehend die Entstehungsgeschichte von Art. 1 und Art. 79 Abs. 3 GG (2. Kap.) und die Rechtsprechung des Bundesverfassungsgerichts zur Menschenwürde (3. Kap.). Auf dieser Grundlage entwickelt er Grundzüge einer verfassungsrechtlichen Dogmatik der Menschenwürdegehalte (4. Kap.). Das Werk wird durch zwei weitere Untersuchungen ergänzt, die unter den Titeln »Abwägungsfeste Rechte – Von Alexys Prinzipien zum Modell der Grundsatznormen« und »Todesstrafenverbot und Folterverbot – Grundrechtliche Menschenwürdegehalte unter dem Grundgesetz« veröffentlicht werden.Die drei Bände (JusPubl 276, 277, 278) sind sowohl einzeln als auch zum Setpreis erhältlich.
    Abstract: The right to human dignity enshrined in Art. 1 Sec. 1 of Germany's Basic Law is also intended to protect the essence of dignity in every other fundamental right. Taking human dignity seriously as a constitutional right therefore means defining it inductively by specifying the essence of dignity contained in each of these rights.The three volumes (JusPubl 276, 277, 278) can either be purchased separately or as a set.
    Note: Aus dem Vorwort: "Diese Untersuchung ist die überarbeitete Fassung wesentlicher Teile meiner Habilitationsschrift, die der Rechtswissenschaftlichen Fakultät der Albert-Ludwigs-Universität Freiburg im Breisgau im Wintersemester 2015/2016 vorgelegen hat."
    DOI: 10.1628/978-3-16-156927-2
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  • 5
    Online Resource
    Online Resource
    Verwaltungsermessen als Mehrebenenproblem : zur Verbundstruktur administrativer Entscheidungsspielräume am Beispiel des Migrations- und Regulierungsrechts (2019)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161566882
    Language: German
    Pages: 1 Online-Ressource (XXIX, 511 Seiten)
    Series Statement: Jus publicum Band 279
    Series Statement: Ius publicum
    Parallel Title: Erscheint auch als Wendel, Mattias, 1978 - Verwaltungsermessen als Mehrebenenproblem
    Dissertation note: Habilitationsschrift Humboldt-Universität zu Berlin 2017
    DDC: 342.4306
    RVK:
    PN 233
    RVK:
    PN 430
    RVK:
    PN 685
    Keywords: Jus Publicum ; Mehrebenensystem ; Migration ; Verwaltung ; Regulierung ; Ermessen ; Beurteilungsspielraum ; Verfassungsrecht und Staatslehre ; Verwaltungsrecht ; Besonderes Verwaltungsrecht ; Völkerrecht, Europarecht ; Hochschulschrift ; Deutschland ; Ermessen ; Mehrebenen-Verflechtung ; Zuwanderungsrecht ; Regulierung ; Recht
    Abstract: Entscheidungsspielräume der Verwaltung sind ein Grundbaustein des Öffentlichen Rechts. Während die Frage nach dem behördlichen 'Ermessen' klassischerweise auf ein Problem der horizontalen Gewaltenteilung im Verfassungsstaat verweist, konzipiert Mattias Wendel das Verwaltungsermessen als ebenenübergreifende Verbundstruktur. Im modernen Mehrebenensystem werden Begründung, Ausübung, Begrenzung und Kontrolle diskretionären Verwaltungshandelns erst im Zusammenspiel von Rechtsschichten und Hoheitsträgern verschiedener Ebenen bestimmbar. Diese föderative Dimension leuchtet Mattias Wendel anhand des Migrations- und Regulierungsrechts aus. In beiden Referenzgebieten stellt sich die Frage nach Funktion und Legitimation behördlicher Letztentscheidungskompetenzen im Mehrebenensystem mit einer besonderen Dringlichkeit. Dies gilt für die Diskussion um die Eigenständigkeit der Verwaltung im Asyl- und Aufenthaltsrecht ebenso wie für die Debatte um das Regulierungsermessen im Telekommunikationssektor.
    Abstract: Discretionary powers of the executive are a cornerstone of public law. While the classic discussion on such leeway usually relates to the horizontal division of powers within a nation state, Mattias Wendel focuses on the composite structure of administrative discretion within a multi-level system, exemplified with regard to migration law and regulation law.
    DOI: 10.1628/978-3-16-156688-2
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  • 6
    Online Resource
    Online Resource
    Eigenständigkeit und Homogenität in föderalen Systemen : eine vergleichende Studie der föderalen Ordnungen der Bundesrepublik Deutschland, der Vereinigten Staaten und der Europäischen Union (2019)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161583308 , 3161583299
    Language: German
    Pages: 1 Online-Ressource (XXXII, 532 Seiten)
    Series Statement: Jus publicum Band 284
    Series Statement: Ius publicum
    Parallel Title: Erscheint auch als Hestermeyer, Holger P., 1975 - Eigenständigkeit und Homogenität in föderalen Systemen
    Dissertation note: Habilitationsschrift Ruprecht-Karls-Universität Heidelberg 2019
    DDC: 342.43042
    RVK:
    PL 625
    RVK:
    PK 240
    RVK:
    PS 2620
    RVK:
    PL 729
    RVK:
    PL 385
    Keywords: Kapitalmarktinformationshaftung ; Frauengestalten im Alten Testament ; Jus Publicum ; Föderalismus ; Grundrechte ; Staat ; Bundesstaat ; Verfassungsautonomie ; Rechtstheorie ; Verfassungsrecht und Staatslehre ; Hochschulschrift ; Deutschland ; USA ; Europäische Union ; Föderalismus ; Rechtsvergleich
    Abstract: Das Spannungsverhältnis zwischen Einheit und Vielfalt durchzieht und charakterisiert föderale Systeme. Holger P. Hestermeyer arbeitet dieses anhand des Gegensatzpaares Eigenständigkeit und Homogenität auf. Dabei werden die föderalen Systeme Deutschlands, der USA und der EU verglichen und der Vergleich um den historischen Kontext bereichert. Vier, die Eigenständigkeit der Gliedstaaten betonende Topoi und drei, die Verfassungsräume eines föderalen Systems homogenisierende Mechanismen werden untersucht, Verfassungsrhetorik von Verfassungsrealität getrennt und gezeigt, welches Gleichgewicht zwischen zentripetalen und zentrifugalen Kräften die Systeme gefunden haben. Dabei geht der Verfasser davon aus, dass keine »optimale« Balance zwischen den beiden Polen existiert, sondern vielmehr jede Generation für sich neu entscheiden muss, welches Maß an Homogenität und welches Maß an Eigenständigkeit der Gliedstaaten ihr angemessen erscheint.
    Abstract: The tension between autonomy and homogeneity that lies at the very heart of federal systems is the topic of this study. Holger P. Hestermeyer compares the German, US and EU federal systems, including their historical contexts, and reveals the balance that has been struck in each between the two opposing tendencies.
    DOI: 10.1628/978-3-16-158330-8
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  • 7
    Book
    Book
    Der Menschenwürdegehalt der Grundrechte : Grundfragen, Entstehung und Rechtsprechung (2019)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161569265 , 3161569261
    Language: German
    Pages: XXXIX, 777 Seiten , 19 cm x 12 cm
    Series Statement: Jus publicum Band 276
    Series Statement: Ius publicum
    Parallel Title: Erscheint auch als Hong, Mathias, 1970 - Der Menschenwürdegehalt der Grundrechte
    Dissertation note: Habilitationsschrift Albert-Ludwigs-Universität Freiburg [im Breisgau] 2016
    DDC: 342.43085
    RVK:
    PL 402
    Keywords: Hochschulschrift ; Deutschland ; Grundrecht ; Menschenwürde ; Deutschland ; Grundrecht ; Menschenwürde
    Note: Literaturverzeichnis: Seite 743-774 , Aus dem Vorwort: "Diese Untersuchung ist die überarbeitete Fassung wesentlicher Teile meiner Habilitationsschrift, die der Rechtswissenschaftlichen Fakultät der Albert-Ludwigs-Universität Freiburg im Breisgau im Wintersemester 2015/2016 vorgelegen hat." , Weitere Teile dieser Habilitationsschrift erschienen ebenfalls 2019 unter den Titeln "Abwägungsfeste Rechte" und "Todesstrafenverbot und Folterverbot"
    DOI: 10.1628/978-3-16-156927-2
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    MPI Ethno. Forsch.
  • 8
    Online Resource
    Online Resource
    Selbstorganisation des parlamentarischen Regierungssystems : vergleichende Studien zu einem Verfassungsproblem der Bundesrepublik Deutschland (2019)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161562044
    Language: German
    Pages: 1 Online-Ressource (XIV, 481 Seiten)
    Series Statement: Jus publicum Band 281
    Series Statement: Mohr Siebeck eBooks
    Series Statement: Rechtswissenschaft
    Series Statement: Ius publicum
    Parallel Title: Erscheint auch als Meinel, Florian, 1981 - Selbstorganisation des parlamentarischen Regierungssystems
    Dissertation note: Habilitationsschrift Humboldt-Universität zu Berlin 2017/2018
    DDC: 342.4305
    RVK:
    ME 3800
    RVK:
    PL 392
    Keywords: Jus Publicum ; Gadamer ; Gewaltenteilung ; Repräsentation ; Parlamentarismus ; Gesetzgebung ; Regierung ; Verfassungsrecht und Staatslehre ; Rechtsgeschichte ; 19.-21. Jahrhundert ; Hochschulschrift ; Deutschland ; Parlamentarismus ; Regierung ; Selbstorganisation ; Staatsorganisationsrecht ; Parlamentarismus ; Selbstorganisation ; Verfassungsrecht
    Abstract: Das Staatsorganisationsrecht organisiert den Prozess politischer Willensbildung, sagt man. Doch die Staatsorgane organisieren sich auch fortwährend selbst, bestimmen dadurch ihr Verhältnis untereinander und erzeugen auf diese Weise zugleich wirkungsmächtige Selbstbeschreibungen. Das gilt insbesondere für das Zentrum der Verfassung, das parlamentarische Regierungssystem. Florian Meinel untersucht das Verfassungsrecht dieses Regierungssystems aus der indirekten Perspektive der oft als bloße Geschäftsordnungsautonomie missverstandenen parlamentarischen Selbstorganisation. Sie ist nie nur introvertierte Selbststeuerung des parlamentarischen Lebens, sondern immer auch Zugriff auf die parlamentarisch verantwortliche Regierung. Dies führt zurück zu höchst unterschiedlichen Begründungen jener Autonomie seit dem Revolutionszeitalter, demonstriert die Langlebigkeit spätkonstitutioneller Muster im deutschen Verständnis des Parlaments und weist voraus auf die Zukunftsfrage der parlamentarischen Regierungssysteme: ihre institutionelle Anpassungsfähigkeit.
    Abstract: The autonomy of legislatures to determine their rules of procedure seems to be a long-established pattern of modern constitutional law. But the normative foundations and legal implications of this principle vary greatly between the different constitutional traditions. Florian Meinel's seminal study traces these differences back to conflicting concepts of parliamentary representation.
    DOI: 10.1628/978-3-16-156204-4
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  • 9
    Online Resource
    Online Resource
    Staatenbezogene Wirtschaftssanktionen zwischen Souveränität und Menschenrechten (2019)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161555275
    Language: German
    Pages: 1 Online-Ressource (XVII, 280 Seiten)
    Series Statement: Jus publicum Band 283
    Series Statement: Mohr Siebeck eBooks
    Series Statement: Rechtswissenschaft
    Series Statement: Ius publicum
    Parallel Title: Erscheint auch als Valta, Matthias, 1982 - Staatenbezogene Wirtschaftssanktionen zwischen Souveränität und Menschenrechten
    Dissertation note: Habilitationsschrift Universität Heidelberg 2016
    RVK:
    PR 2208
    Keywords: Stellvertretungsstatut ; Jus Publicum ; Konstitutionalisierung ; Welthandelsrecht ; Grundrechte ; Gegenmaßnahmen ; Verfassungsrecht und Staatslehre ; Handels- und Gesellschaftsrecht, Wirtschaftsrecht, Steuerrecht ; Völkerrecht, Europarecht ; Hochschulschrift ; Wirtschaftssanktion ; Souveränität ; Menschenrecht
    Abstract: Von Staaten können Gefahren ausgehen und Völkerrechtsbrüche begangen werden, auf die andere Staaten zum Schutz ihrer selbst und ihrer Bewohner reagieren müssen. Zugleich sind die Staaten durch die Globalisierung wirtschaftlich auf das Engste vernetzt und vom grenzüberschreitenden Handel abhängig geworden. Damit sind Wirtschaftssanktionen das Mittel der Wahl, um Gefahren zu begegnen und das Völkerrecht durchzusetzen. Staatenbezogene Sanktionen treffen zuerst die Bevölkerung des Zielstaates. Das traditionelle formale Verständnis der Staatensouveränität konnte keine effektiven rechtlichen Rahmenbedingungen hervorbringen. Neuere völkerrechtliche Entwicklungen stellen das Individuum generell in den Vordergrund, materialisieren die Souveränität vor dem Hintergrund der responsibility to protect mit menschenrechtlichen Schutzpflichten und betonen die Frage der Verhältnismäßigkeit. Matthias Valta behandelt das Welthandelsrecht, das Interventionsverbot, das Recht der Gegenmaßnahmen und die Grund- und Menschenrechte, differenziert zwischen Völkerrecht, Europarecht und deutschem Recht und betrachtet exemplarisch vier Fallstudien aus dem Irak, Iran, Kuba und Russland.
    Abstract: In times of worldwide economic interdependence, economic sanctions are the instrument of choice to counter violations of international law by states, even if they affect the population first. International trade law, an increasing materialization of sovereignty and the non-intervention principle, the law of counter-measures, basic and human rights and proportionality provide the basis as well as limitations for their use.
    DOI: 10.1628/978-3-16-155527-5
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  • 10
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    Online Resource
    Jenseits von Gleichheit : gleichheitsorientierte Maßnahmen im internationalen, europäischen und nationalen Recht (2019)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161559921
    Language: German
    Pages: 1 Online-Ressource (XXI, 364 Seiten)
    Series Statement: Jus Publicum Band 282
    Series Statement: Ius publicum
    Parallel Title: Erscheint auch als Hofmann, Claudia, 1977 - Jenseits von Gleichheit
    Dissertation note: Habilitationsschrift Universität Regensburg 2017
    DDC: 342.24085
    RVK:
    PI 3600
    Keywords: NS-Beförderungspolitik ; Jus Publicum ; History of biblical interpretation ; Sozialstaat ; Menschenrechte ; Umverteilung ; soziale Ungleichheit ; Rechtsgleichheit ; Rechtsphilosophie ; Rechtstheorie ; Verfassungsrecht und Staatslehre ; Völkerrecht, Europarecht ; Hochschulschrift ; Deutschland ; Rechtspolitik ; Soziale Gerechtigkeit ; Verteilungsgerechtigkeit ; Völkerrechtlicher Vertrag ; Europäische Union ; Deutschland ; Rechtspolitik ; Soziale Gerechtigkeit ; Verteilungsgerechtigkeit ; Völkerrechtlicher Vertrag ; Europäische Union
    Abstract: Menschliches Zusammenleben ist geprägt durch Auseinandersetzungen um knappe Güter. Seien es materielle Ressourcen, politische Macht, soziale Anerkennung oder andere gesellschaftlich relevante Positionen: Die Frage nach ihrer gerechten Verteilung steht seit jeher im Zentrum philosophischer Diskurse, politischer Debatten und sozialer Konflikte. Welche Antworten haben im Recht ihren Niederschlag gefunden? Claudia Hofmann untersucht hierzu gleichheitsorientierte Maßnahmen im internationalen, europäischen und deutschen Recht. Diese Maßnahmen, so wird deutlich, zielen einerseits primär auf Rechts- und Chancengleichheit; substanzielle Gleichheit steht selten im Mittelpunkt. Andererseits generieren sie erneut Ungleichheiten. Dies wirft die Frage auf, wie man mit dieser möglicherweise nie endenden Gleichzeitigkeit von Gleichheit und Ungleichheit umgehen sollte.
    Abstract: Social inequality is one of the most pressing challenges of our times. So how does the law deal with the question of distributing scarce goods fairly? Claudia Hofmann's study of international, European, and German measures reveals that the focus is mainly on legal equality and equality of opportunity rather than substantial equality, which in turn generates further inequality. What can be done to break the seemingly never-ending cycle of equality and inequality?
    DOI: 10.1628/978-3-16-155992-1
    URL: Volltext  (lizenzpflichtig)
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  • 11
    Book
    Book
    Die EMRK und Israel : transnationale Diskurse und juristische Netzwerke (2019)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161560569 , 3161560566
    Language: German
    Pages: XXIV, 260 Seiten , Illustrationen
    Series Statement: Jus internationale et Europaeum 151
    Series Statement: Jus internationale et Europaeum
    Parallel Title: Erscheint auch als Gick, Markus, 1980 - Die EMRK und Israel
    Dissertation note: Dissertation Freie Universität Berlin 2017
    DDC: 341.480956940268
    RVK:
    PS 4140
    Keywords: Hochschulschrift ; Israel Bet ha-Mishpaṭ ha-ʿElyon ; Rechtsprechung ; Europäische Menschenrechtskonvention 1950 November 4 ; Geschichte 1994-2014 ; Israel Bet ha-Mishpaṭ ha-ʿElyon ; Rechtsprechung ; Europäischer Gerichtshof für Menschenrechte ; Geschichte 1994- ; Geschichte 1994-2014 ; Internationales Recht ; Israel ; Menschenrechtspolitik
    Note: Hochschulschriftenvermerk wurde dem GND-Satz entnommen
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  • 12
    Book
    Book
    Zur Bedeutung der Horizontalwirkung von EU-Grundrechten : eine rechtsvergleichende Studie zur Dogmatik und Rationalität einfach- und verfassungsrechtlicher Durchsetzung und Abwägung von Grundrechten (2018)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161558184 , 3161558189
    Language: German
    Pages: X, 360 Seiten
    Series Statement: Verfassungsentwicklung in Europa 14
    Series Statement: Verfassungsentwicklung in Europa
    Parallel Title: Erscheint auch als Unseld, Christopher, 1983 - Zur Bedeutung der Horizontalwirkung von EU-Grundrechten
    Parallel Title: Erscheint auch als Unseld, Christopher, 1983 - Zur Bedeutung der Horizontalwirkung von EU-Grundrechten
    Dissertation note: Dissertation Humboldt-Universität zu Berlin 2017
    DDC: 340
    RVK:
    PS 3854
    Keywords: Hochschulschrift ; USA ; Europäische Union ; Grundrecht ; Drittwirkung ; Höchstrichterliche Rechtsprechung ; Rechtsvergleich ; Europäische Union ; Grundrecht ; Drittwirkung ; Rechtsvergleich ; USA
    Note: Mit Register
    DOI: 10.1628/978-3-16-156083-5
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  • 13
    Online Resource
    Online Resource
    Sicherheit als Grundsatz : eine grundrechtsdogmatische Rekonstruktion im Unionsrecht am Beispiel der Cybersicherheit (2018)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161568435
    Language: German
    Pages: 1 Online-Ressource (XVIII, 250 Seiten)
    Series Statement: Internet und Gesellschaft 10
    Series Statement: Internet und Gesellschaft
    Parallel Title: Erscheint auch als Leuschner, Sebastian, 1985 - Sicherheit als Grundsatz
    Dissertation note: Dissertation Humboldt-Universität zu Berlin 2016
    RVK:
    PS 3854
    RVK:
    PZ 3700
    Keywords: Computer security Law and legislation ; LAW / Administrative Law & Regulatory Practice ; Computer security ; Law and legislation ; Europe ; European Union countries ; Hochschulschrift ; Deutschland ; Sicherheit und Ordnung ; Grundrecht ; Cyberspace ; Europäische Union
    Abstract: In its basic rights doctrine, security takes on various different guises. However, the understandings of security as a legitimate aim, as a positive obligation to protect, or even as a fundamental right, do not do justice to its special need to be treated differently. How, then, might security be fundamentally re-thought?
    URL: Volltext  (kostenfrei)
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    URL: kostenfrei
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  • 14
    Book
    Book
    Zur Souveränitätskonzeption des Europäischen Gerichtshofs : die Autonomie des Unionsrechts und das Völkerrecht (2018)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 3161558235 , 9783161558238
    Language: German
    Pages: XVII, 324 Seiten
    Series Statement: Jus internationale et Europaeum 137
    Series Statement: Jus internationale et Europaeum
    Parallel Title: Erscheint auch als Bergmann, Andreas, 1980 - Zur Souveränitätskonzeption des Europäischen Gerichtshofs
    Parallel Title: Erscheint auch als Bergmann, Andreas, 1980 - Zur Souveränitätskonzeption des Europäischen Gerichtshofs
    Dissertation note: Dissertation Gottfried Wilhelm Leibniz Universität Hannover 2017
    DDC: 341.2422
    RVK:
    PS 4140
    RVK:
    PS 2960
    Keywords: Hochschulschrift ; Europäische Union ; Konstitutionalismus ; Souveränität ; Gemischtes Abkommen ; Völkerrecht
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
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  • 15
    Book
    Book
    Gegenrechte : Recht jenseits des Subjekts (2018)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 3161560280 , 9783161560286
    Language: German
    Pages: IX, 429 Seiten , 232 cm x 155 cm
    Parallel Title: Erscheint auch als Gegenrechte
    Parallel Title: Erscheint auch als Fischer-Lescano, Andreas Gegenrechte
    DDC: 340.1
    RVK:
    PI 3240
    RVK:
    PL 478
    RVK:
    PI 3500
    RVK:
    PI 2260
    RVK:
    MB 3300
    Keywords: Konferenzschrift 2017 ; Subjektives Recht ; Bürgerrecht ; Rechtstheorie ; Rechtstheorie ; Rechtssubjekt ; Subjektives Recht
    Note: "Die in diesem Band vereinten Texte sind außer den beiden nachträglich aufgenommen Texten von Alexander Somek und Matthias Flatscher/Sergej Seitz anlässlich der Tagung entstanden."
    DOI: 10.1628/978-3-16-156029-3
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  • 16
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    Book
    Ehe für alle : die Öffnung der Ehe für gleichgeschlechtliche Paare aus verfassungsrechtlicher und rechtsvergleichender Perspektive (2018)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161563584 , 3161563581
    Language: German
    Pages: XV, 277 Seiten , 24 cm x 16 cm
    Parallel Title: Erscheint auch als Wollenschläger, Ferdinand, 1976 - Ehe für Alle
    Parallel Title: Erscheint auch als Wollenschläger, Ferdinand, 1976 - Ehe für Alle
    DDC: 346.430168
    RVK:
    PL 409
    RVK:
    PU 1534
    Keywords: Länderberichte ; Deutschland ; Gleichgeschlechtliche Ehe ; Eherecht ; Verfassungsmäßigkeit ; Gleichgeschlechtliche Ehe ; Rechtsvergleich ; Deutschland ; Gleichgeschlechtliche Ehe ; Verfassungsmäßigkeit ; Gleichgeschlechtliche Ehe ; Rechtsvergleich
    Note: Literaturverzeichnis: Seite 253-268
    DOI: 10.1628/978-3-16-156359-1
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  • 17
    Online Resource
    Online Resource
    Diffuse Pollution, Degraded Waters : Emerging Policy Solutions (2017)
    Paris : OECD Publishing
    Details
    ISBN: 9789264269064
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Diffuse pollution, degraded waters
    RVK:
    PN 797
    Keywords: Gewässerbelastung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; OECD ; Wasserverschmutzung ; Kontrolle ; Wassergüte
    Abstract: 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
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  • 18
    Online Resource
    Online Resource
    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
    Language: English
    Pages: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - peer review reports on the exchange of information on tax rulings
    RVK:
    PP 6702
    Keywords: Information ; Steuerpolitik ; Unternehmensbesteuerung ; Besteuerungsverfahren ; Taxation ; Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmen ; Steuerrecht ; Steuerplanung ; Geschichte 2016
    Abstract: 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
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  • 19
    Book
    Book
    Religiöse Symbole in staatlichen Einrichtungen als Grundrechtseingriffe (2017)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 3161548647 , 9783161548642
    Language: German
    Pages: XXI, 294 Seiten
    Additional Information: Rezensiert in Janz, Norbert Religiöse Symbole in staatlichen Einrichtungen als Grundrechtseingriffe 2018
    Series Statement: Studien und Beiträge zum Öffentlichen Recht Band 30
    Series Statement: Studien und Beiträge zum öffentlichen Recht
    Parallel Title: Erscheint auch als Röhrig, Sarah, 1987 - Religiöse Symbole in staatlichen Einrichtungen als Grundrechtseingriffe.
    Dissertation note: Dissertation Universität zu Köln 2015/2016
    DDC: 342.430852
    RVK:
    PL 407
    RVK:
    PR 2213
    Keywords: Hochschulschrift ; Deutschland ; Öffentliche Einrichtung ; Religion ; Symbol ; Konfrontation ; Grundrecht ; Eingriff
    Note: Literaturverzeichnis: Seite 275-289
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  • 20
    Book
    Book
    Der Entscheid über Migration als Verfügungsrecht : eine Anwendung der ökonomischen Analyse des Rechts auf das Migrationsrecht am Beispiel der Schweiz (2017)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 3161548728 , 9783161548727
    Language: German
    Pages: XXI, 375 Seiten
    Series Statement: Studien und Beiträge zum öffentlichen Recht Band 31
    Series Statement: Studien und Beiträge zum öffentlichen Recht
    Parallel Title: Erscheint auch als Schlegel, Stefan Der Entscheid über Migration als Verfügungsrecht
    Dissertation note: Dissertation Universität Bern 2016
    DDC: 320
    RVK:
    PI 4130
    RVK:
    PN 982
    RVK:
    PR 2214
    Keywords: Hochschulschrift ; Schweiz ; Migration ; Migrationspolitik ; Zuwanderungsrecht ; Verfügungsbefugnis
    URL: Inhaltstext
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  • 21
    Book
    Book
    Flucht, Asyl und Integration aus rechtlicher Perspektive (2017)
    Tübingen : Mohr Siebeck
    Associated volumes
    Details
    ISBN: 3161554582 , 9783161554582
    Language: German
    Pages: XXII, 280 Seiten
    DDC: 340
    RVK:
    PN 430
    Keywords: Aufsatzsammlung ; Konferenzschrift 2016-2017 ; Deutschland ; Asylrecht
    Note: Literaturangaben , Enthaltene Beiträge beruhen auf den Vorträgen der Ringvorlesung "Flucht, Asyl und Integration aus rechtlicher Perspektive" vom Sommersemester 2016 und Wintersemester 2016/2017 an der Rechtswissenschaftlichen Fakultät der Friedrich-Schiller-Universität Jena
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  • 22
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    Book
    Das völkerrechtliche Institut der Autonomie innerstaatlicher Gruppen (2017)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 3161552717 , 9783161552717
    Language: German
    Pages: XVI, 429 Seiten
    Series Statement: Jus internationale et Europaeum 131
    Series Statement: Jus internationale et Europaeum
    Parallel Title: Erscheint auch als Radbruch, Christian Schliemann Das völkerrechtliche Institut der Autonomie innerstaatlicher Gruppen
    Parallel Title: Erscheint auch als Schliemann Radbruch, Christian, 1981 - Das völkerrechtliche Institut der Autonomie innerstaatlicher Gruppen
    Dissertation note: Dissertation Freie Universität Berlin 2016
    DDC: 340
    RVK:
    PR 2351
    RVK:
    PR 2215
    Keywords: Hochschulschrift ; Selbstbestimmungsrecht ; Volkswille ; Heimatrecht ; Minderheitenrecht ; Nationale Minderheit ; Indigenes Volk ; Selbstverwaltung
    URL: Inhaltstext
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  • 23
    Book
    Book
    Menschenrechtsberichterstattung durch Unternehmen (2017)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161554766
    Language: German
    Pages: XIX, 336 Seiten
    Series Statement: Jus internationale et Europaeum 132
    Series Statement: Jus internationale et Europaeum
    Parallel Title: Erscheint auch als Eickenjäger, Sebastian, 1986 - Menschenrechtsberichterstattung durch Unternehmen
    Parallel Title: Erscheint auch als Eickenjäger, Sebastian, 1986 - Menschenrechtsberichterstattung durch Unternehmen
    Dissertation note: Dissertation Universität Bremen 2016
    DDC: 343.4307
    RVK:
    PR 2213
    Keywords: Hochschulschrift ; Europäische Union CSR-Richtlinie ; Unternehmen ; Corporate Social Responsibility ; Menschenrecht ; Berichterstattung
    Note: Literaturverzeichnis: Seite [299]-331
    URL: Inhaltstext
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  • 24
    Book
    Book
    Vergeltung als Strafzweck : empirisch-soziologische Begründung und kriminalpolitische Folgerungen (2017)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 316155325X , 9783161553257
    Language: German
    Pages: XII, 258 Seiten
    Series Statement: Studien und Beiträge zum Strafrecht Band 13
    Series Statement: Studien und Beiträge zum Strafrecht
    Parallel Title: Erscheint auch als Andrissek, Tobias R., 1988 - Vergeltung als Strafzweck
    Parallel Title: Erscheint auch als Andrissek, Tobias R., 1988 - Vergeltung als Strafzweck
    Dissertation note: Dissertation Universität Regensburg 2017
    DDC: 345.43077301
    RVK:
    PI 4510
    RVK:
    PH 8240
    Keywords: Strafe ; Straftheorie ; Legitimation ; Vergeltungsbedürfnis ; Historische Entwicklung ; Abolitionismus ; Kriminalpolitik ; Empirische Forschung ; Hochschulschrift ; Deutschland ; Strafzweck ; Vergeltung ; Legitimation ; Strafzumessung
    URL: Inhaltsverzeichnis
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  • 25
    Book
    Book
    Straftheorien (2017)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 3161555783 , 9783161555787
    Language: German
    Pages: VIII, 76 Seiten , 18 cm
    Edition: 2., überarbeitete Auflage
    DDC: 345.43001
    RVK:
    PI 4510
    Keywords: Deutschland ; Strafrechtstheorie
    Note: 1. Auflage 2011 , Literaturverzeichnis: Seite 65-76
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  • 26
    Book
    Book
    Missbrauch des Flüchtlingsrechts? : subjektive Nachfluchtgründe am Beispiel der religiösen Konversion (2017)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 316155616X , 9783161556166
    Language: German
    Pages: XVII, 326 Seiten , 24 cm x 16 cm
    Series Statement: Jus internationale et Europaeum 134
    Series Statement: Jus internationale et Europaeum
    Parallel Title: Erscheint auch als Karras, Benjamin, 1991 - Missbrauch des Flüchtlingsrechts?
    Parallel Title: Erscheint auch als Karras, Benjamin, 1991 - Missbrauch des Flüchtlingsrechts?
    Dissertation note: Dissertation Westfälische Wilhelms-Universität Münster 2017
    DDC: 340
    RVK:
    PR 2214
    RVK:
    PN 430
    Keywords: Hochschulschrift ; Deutschland ; Asylrecht ; Rechtsprechung ; Deutschland ; Asylrecht ; Missbrauch ; Konversion ; Rechtsprechung
    Abstract: Das Flüchtlingsrecht ist als Verfolgungschutzrecht dazu konzipiert, künftig drohenden Menschenrechtsverletzungen vorzubeugen. Gleichwohl dominiert in der Praxis und Literatur bisweilen der Blick in die Vergangenheit. Besonders prominent ist dies in Fällen sogenannter Nachfluchtgründe zu beobachten, also in Konstellationen, in denen erst im Aufnahmeland Umstände begründet werden, die eine Verfolgungsgefahr entstehen lassen. Gerade wenn die drohende Verfolgung auf Handlungen der Migranten zurückzuführen ist, bleibt der Vorwurf des „Missbrauchs" nicht fern. Ausgehend vom Völker- und Europarecht legt Benjamin Karras dar, dass flüchtlingsrechtlich relevant einzig die zu erwartende Reaktion des Verfolgers und nicht die Aktion des (potenziell) Verfolgten ist. Anhand des historisch und aktuell bedeutsamen Anwendungsfalles der religiösen Konversion wird demonstriert, wie diese Vorhaben verwaltungsprozessual zur Geltung kommen können.
    Note: Literaturverzeichnis: Seite 289-324
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  • 27
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    Investitionsschutz und Verfassung : völkerrechtliche Investitionsschutzverträge aus der Perspektive des deutschen und europäischen Verfassungsrechts (2017)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161554308 , 3161554302
    Language: German
    Pages: XIII, 217 Seiten
    DDC: 346.0920261
    RVK:
    PS 2660
    RVK:
    PR 2180
    RVK:
    PR 2353
    RVK:
    PR 2200
    Keywords: Deutschland ; Europäische Union ; Investitionsschutz ; Völkerrechtlicher Vertrag ; Verfassungsrecht
    Note: Literaturverzeichnis: Seite 205-214
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  • 28
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    Von Ursprung und Ziel der Europäischen Union : elf Perspektiven (2017)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161551796 , 3161551796
    Language: German
    Pages: XVIII, 202 Seiten , Diagramme
    Edition: 2., um ein Vorwort ergänzte Auflage
    DDC: 337.1/42
    RVK:
    MK 5100
    RVK:
    PS 2420
    RVK:
    PS 2500
    RVK:
    PS 2580
    RVK:
    QM 430
    Keywords: European Union Congresses History ; European Union Congresses Economic integration ; European Union Congresses Economic policy ; European Union Congresses Foreign relations ; Konferenzschrift 2015 ; Europäische Union ; Wirtschaftliche Integration
    Note: Dokumentation des Symposiums "Von Ursprung und Ziel der Europäischen Union" 2015 in Augsburg
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  • 29
    Book
    Book
    Autonomie im Recht : Gegenwartsdebatten über einen rechtlichen Grundbegriff (2017)
    Tübingen : Mohr Siebeck
    Associated volumes
    Details
    ISBN: 9783161548833 , 3161548833
    Language: German , English
    Pages: XI, 436 Seiten
    DDC: 346.001
    RVK:
    PI 3220
    RVK:
    PD 2880
    RVK:
    PI 3200
    RVK:
    PC 2800
    Keywords: Aufsatzsammlung ; Privatautonomie ; Privatrechtstheorie
    Note: Ringvorlesung an der Bucerius Law School von Herbst 2014 bis Sommer 2015 , Aufsätze überwiegend deutsch, ein Aufsatz englisch
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  • 30
    Book
    Book
    Rechtsdogmatik : eine Disziplin und ihre Arbeitsweise : zugleich eine Studie über das rechtsdogmatische Arbeiten Friedrich Carl von Savignys (2017)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 3161552393 , 9783161552397
    Language: German
    Pages: XII, 284 Seiten
    DDC: 340.1
    RVK:
    PH 3020
    RVK:
    PI 3020
    RVK:
    PI 3200
    Keywords: Rechtsdogmatik
    Note: Literaturverzeichnis: Seite 233-278
    URL: Inhaltstext
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  • 31
    Journal/Serial
    Journal/Serial
    Die OECD in Zahlen und Fakten : Wirtschaft, Umwelt, Gesellschaft (from 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
    Language: English
    Dates of Publication: 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    Series Statement: OECD publishing
    Parallel Title: Engl. Ausg. OECD OECD factbook
    Parallel Title: Online-Ausg. Die OECD in Zahlen und Fakten
    DDC: 337.1021
    RVK:
    PR 2353
    Keywords: OECD ; Statistische Grunddaten ; Wirtschaftsstatistik ; Sozialstatistik ; Umweltstatistik ; OECD-Staaten ; Amtsdruckschrift ; Statistik ; Graue Literatur ; Zeitschrift ; Statistik ; Mitgliedsstaaten ; OECD ; Mitgliedsstaaten ; Wirtschaft ; Umwelt ; Bevölkerung ; OECD ; Mitgliedsstaaten
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  • 32
    Online Resource
    Online Resource
    International Regulatory Co-operation : The Role of International Organisations in Fostering Better Rules of Globalisation (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264244047
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als International regulatory co-operation
    RVK:
    MK 4000
    RVK:
    PR 2353
    Keywords: Regulierung ; Internationale Zusammenarbeit ; Internationale Organisation ; Governance ; Regulierung ; Internationale Organisation
    Abstract: 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
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  • 33
    Book
    Book
    Die protestantische Ethik und der Geist des Kapitalismus (2016)
    Tübingen : J.C.B. Mohr (Paul Siebeck)
    Details
    ISBN: 9783161532696 , 9783161532719
    Language: German
    Pages: XVII, 761 Seiten , Faksimiles , 24 cm
    Additional Information: Rezensiert in Tyrell, Hartmann Die protestantische Ethik und der Geist des Kapitalismus/Die protestantischen Sekten und der Geist des Kapitalismus. Schriften 1904–1920. Hrsg. v. W. Schluchter in Zus.-Arb. m. U. Bube. Tübingen: Mohr Siebeck 2016. XVII, 763 S. m. Abb. = Max Weber-Gesamtausgabe, I/18. Lw. EUR 316,00. ISBN 978-3-16-153269-6 2017
    Series Statement: Gesamtausgabe / Max Weber ; im Auftrag der Kommission für Sozial- und Wirtschaftsgeschichte der Bayerischen Akademie der Wissenschaften herausgegeben von Horst Baier, Gangolf Hübinger, M. Rainer Lepsius † [und 3 weiteren] Band 18
    Series Statement: Abteilung 1, Schriften und Reden
    Series Statement: Weber, Max 1864-1920 Schriften und Reden ; Band 18 Gesamtausgabe.
    Parallel Title: Erscheint auch als Weber, Max, 1864 - 1920 Max Weber-Gesamtausgabe ; Abteilung 1, Band 18: Schriften und Reden: Die protestantische Ethik und der Geist des Kapitalismus
    Parallel Title: Die protestantischen Sekten und der Geist des Kapitalismus
    DDC: 301.092
    RVK:
    MQ 3911
    RVK:
    CI 4900
    RVK:
    MR 4000
    RVK:
    PI 2760
    RVK:
    PY 472
    Keywords: Protestant work ethic ; Capitalism ; Christian ethics ; Christian sociology ; Protestantism ; Quelle ; Quelle ; Quelle ; Theologische Ethik ; Kapitalismus ; Geschichte 1905 ; Protestantismus ; Kapitalismus ; Geschichte 1905 ; Theologische Ethik ; Kapitalismus ; Geschichte 1905 ; Protestantismus ; Kapitalismus ; Geschichte 1905 ; Theologische Ethik ; Kapitalismus ; Geschichte 1920 ; Protestantismus ; Kapitalismus ; Geschichte 1920
    Note: Die vorliegende Ausgabe enthält auch die "Vorbemerkung", die Max Weber den Aufsätzen in der Veröffentlichung "Gesammelte Aufsätze zur Religionssoziologie ; 1" 〈Tübingen, Verlag von J.C.B. Mohr (Paul Siebeck), 1920〉 vorangestellt hatte. - Die Ausgabe von 1920 enthielt zusätzlich noch den Anfang des Werks "Die Wirtschaftsethik der Weltreligionen" , Verzeichnis der von Max Weber zitierten Literatur: Seite 623-658 (Seite 623 ungezählt) , Mit Personenverzeichnis, Glossar und Registern , Die Vorlage enthält insgesamt 2 Werke
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
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  • 34
    Book
    Book
    Öffentliche Religion im säkularen Staat (2016)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 3161547993 , 9783161547997
    Language: German
    Pages: XVII, 161 Seiten , 18 cm
    Additional Information: Rezensiert in Janz, Norbert Öffentliche Religion im säkularen Staat 2017
    DDC: 201.72
    RVK:
    BE 2250
    RVK:
    PX 380
    RVK:
    PK 270
    RVK:
    BR 8000
    RVK:
    BR 8100
    RVK:
    PL 396
    Keywords: Religion ; Staat ; Gesellschaft ; Recht ; Religiöser Pluralismus ; Säkularismus ; Öffentlichkeit
    Note: Literaturangaben
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
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    MPI Ethno. Forsch.
  • 35
    Book
    Book
    Religionsfreiheit in Schweden und Dänemark : eine rechtsvergleichende Betrachtung aus deutscher Sicht (2016)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 316154921X , 9783161549212
    Language: German
    Pages: XVII, 375 Seiten
    Series Statement: Rechtsvergleichung und Rechtsvereinheitlichung 39
    Series Statement: Rechtsvergleichung und Rechtsvereinheitlichung
    Dissertation note: Dissertation Universität Greifswald 2015
    DDC: 342.4850852
    RVK:
    PL 718
    RVK:
    PL 407
    RVK:
    BR 4134
    RVK:
    PL 625
    RVK:
    PY 494
    Keywords: Religionsfreiheit ; Schweden ; Dänemark ; Hochschulschrift ; Dänemark ; Schweden ; Deutschland ; Religionsfreiheit ; Rechtsvergleich
    Note: Literaturverzeichnis: Seite 347-367
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
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  • 36
    Book
    Book
    Der homo oeconomicus in der Rechtsanwendung (2016)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161542954
    Language: German
    Pages: X, 288 Seiten
    DDC: 340
    RVK:
    PI 3050
    RVK:
    PI 4000
    RVK:
    PI 4130
    Keywords: Homo Oeconomicus ; Rechtsökonomik ; Rechtsgeschichte ; Verbraucherschutz ; Gewerblicher Rechtsschutz ; Immaterialgüterrechte ; Kartellrecht ; Familienrecht ; Wirtschaftsstrafrecht ; Haftung ; Deutschland ; Konferenzschrift ; Konferenzschrift 2015 ; Ökonomische Theorie des Rechts ; Homo oeconomicus ; Wirtschaftliches Verhalten
    Note: Enthält 9 Beiträge , "Auf seiner ersten Mittelbautagung am 14. Oktober 2015 ..." - (Vorwort, Seite VI)
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
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  • 37
    Book
    Book
    Religiöses Recht und religiöse Gerichte als Herausforderung des Staates: Rechtspluralismus in vergleichender Perspektive : Ergebnisse der 35. Tagung der Gesellschaft für Rechtsvergleichung vom 10. bis 12. September 2015 in Bayreuth = Religious law and religious courts as a challenge to the state: legal pluralism in comparative perspective : proceedings of the 35th Congress of the Society of Comparative Law in Bayreuth, September 10-12, 2015 (2016)
    Tübingen : Mohr Siebeck
    Associated volumes
    Details
    ISBN: 9783161547959 , 3161547950
    Language: German , English
    Pages: VI, 165 Seiten
    Series Statement: Rechtsvergleichung und Rechtsvereinheitlichung 36
    Series Statement: Rechtsvergleichung und Rechtsvereinheitlichung
    DDC: 340
    RVK:
    PL 625
    RVK:
    PI 4030
    RVK:
    BR 8000
    RVK:
    MF 2700
    Keywords: Rechtsprechung ; Gericht ; Rechtspluralismus ; Konferenzschrift 2015 ; Konferenzschrift Gesellschaft für Rechtsvergleichung 2015 ; Religion ; Recht ; Gerichtsbarkeit ; Staat ; Rechtsvergleich ; Deutschland ; England ; Israel ; Taiwan ; USA ; Religion ; Recht ; Gerichtsbarkeit ; Rechtsvergleich
    Note: Beiträge teilweise deutsch, teilweise englisch
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
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  • 38
    Book
    Book
    Die Menschenwürde in der EMRK : mögliche Grundannahmen, ideologische Aufladung und rechtspolitische Perspektiven nach der Rechtsprechung des Europäischen Gerichtshofs für Menschenrechte (2016)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 3161548256 , 9783161548253
    Language: German
    Pages: XI, 242 Seiten
    Series Statement: Jus internationale et Europaeum 123
    Series Statement: Jus internationale et Europaeum
    Parallel Title: Erscheint auch als Schwichow, Lennart von, 1987 - Die Menschenwürde in der EMRK
    Parallel Title: Erscheint auch als Schwichow, Lennart von, 1987 - Die Menschenwürde in der EMRK
    Dissertation note: Dissertation Gottfried Wilhelm Leibniz Universität Hannover 2016
    DDC: 341.48
    RVK:
    PI 3600
    RVK:
    MK 5040
    RVK:
    PS 4100
    RVK:
    PS 4140
    Keywords: Hochschulschrift ; Europäische Menschenrechtskonvention 1950 November 4 ; Menschenwürde ; Begriff ; Europäischer Gerichtshof für Menschenrechte ; Europäische Menschenrechtskonvention 1950 November 4 ; Menschenwürde ; Rechtsprechung
    Note: Literaturverzeichnis: Seite 219-235
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
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  • 39
    Book
    Book
    Grundgesetz : Kommentar; Bd. 2: Artikel 20-82 (2015)
    Tübingen : Mohr Siebeck
    Associated volumes
    In:  Bd. 2
    Details
    ISBN: 9783161504945
    Language: German
    Pages: XLII, 2248 Seiten , 27 cm
    Edition: 3. Auflage
    Angaben zur Quelle: Bd. 2
    DDC: 340
    RVK:
    PL 374
    Keywords: Kommentar ; Deutschland Grundgesetz für die Bundesrepublik Deutschland
    Note: Literaturangaben
    URL: Inhaltstext
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  • 40
    Online Resource
    Online Resource
    Data-Driven Innovation : Big Data for Growth and Well-Being (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
    RVK:
    PZ 4500
    Keywords: Science and Technology ; Bericht ; Big Data ; Weltwirtschaft ; Wohlstand
    Abstract: 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
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  • 41
    Book
    Book
    Ordnung und Protest : eine gesamtdeutsche Protestgeschichte von 1949 bis heute (2015)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161537936
    Language: German
    Pages: VIII, 307 Seiten , Illustration
    DDC: 303.484094309
    RVK:
    MG 15090
    RVK:
    NQ 5975
    RVK:
    PL 310
    Keywords: Protest movements History ; Protest movements History 20th century ; Germany (East) Politics and government 1989-1990 ; Germany Politics and government 1990- ; Aufsatzsammlung ; Aufsatzsammlung ; Deutschland ; Protestbewegung ; Geschichte 1949-2015
    URL: Inhaltstext
    URL: http://www.h-net.org/reviews/showrev.php?id=45890
    URL: Inhaltsverzeichnis
    URL: http://www.h-net.org/reviews/showrev.php?id=45890
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Rezension
    URL: http://www.h-net.org/reviews/showrev.php?id=45890
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Rezension
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  • 42
    Book
    Book
    Effizienz als Rechtsprinzip : Möglichkeiten und Grenzen der ökonomischen Analyse des Rechts (2015)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 9783161539749 , 3161539745
    Language: German
    Pages: XVII, 522 S
    Edition: 4. Aufl.
    Series Statement: Die Einheit der Gesellschaftswissenschaften 90
    Series Statement: Die Einheit der Gesellschaftswissenschaften
    Dissertation note: Zugl.: München, Univ., Diss., 1994
    DDC: 340.115
    RVK:
    PC 2800
    RVK:
    PI 3010
    RVK:
    QC 160
    RVK:
    PI 3400
    RVK:
    QD 050
    RVK:
    PI 4130
    Keywords: Economics Moral and ethical aspects ; Industrial efficiency ; Law Economic aspects ; Hochschulschrift ; Ökonomische Theorie des Rechts
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
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  • 43
    Online Resource
    Online Resource
    Taxing Energy Use : A Graphical Analysis (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
    RVK:
    PP 8080
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
    DOI: 10.1787/9789264183933-en
    URL: Volltext
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  • 44
    Online Resource
    Online Resource
    Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels 2013 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
    RVK:
    MK 5215
    RVK:
    PP 8105
    RVK:
    QR 730
    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: 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
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  • 45
    Online Resource
    Online Resource
    Addressing Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
    RVK:
    QT 320
    RVK:
    PP 8080
    RVK:
    QL 410
    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: 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
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  • 46
    Online Resource
    Online Resource
    Action Plan on Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
    RVK:
    PP 8080
    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: 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
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  • 47
    Online Resource
    Online Resource
    Measuring Fiscal Decentralisation : Concepts and Policies (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
    RVK:
    PP 8080
    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: 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
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  • 48
    Book
    Book
    Grundzüge einer Verfassungslehre der Bundesrepublik Deutschland (2013)
    Tübingen : Mohr Siebeck
    Details
    ISBN: 3161527836 , 9783161527838
    Language: German
    Pages: XII, 355 Seiten
    DDC: 342.43001
    RVK:
    PL 375
    RVK:
    MG 15060
    Keywords: Lehrbuch ; Deutschland ; Verfassungslehre ; Deutschland ; Staatslehre ; Rechtstheorie
    Note: Literaturverzeichnis: Seite 343-347
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
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  • 49
    Online Resource
    Online Resource
    Better Regulation in Europe: Greece 2012 (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264179288
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    PL 727
    RVK:
    QG 500
    Keywords: Regulierung ; Griechenland ; Governance ; Greece ; Griechenland ; Wirtschaftspolitik ; Regulierung
    Abstract: 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
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  • 50
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108738-en
    URL: Volltext
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  • 51
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108752-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 52
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    Online Resource
    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
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Taxation ; Italy ; Italien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264115026-en
    URL: Volltext
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  • 53
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    Online Resource
    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
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117655-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 54
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (102 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Suisse 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Taxation ; Switzerland ; Schweiz ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264114661-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 55
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. 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
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  • 56
    Online Resource
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    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
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8080
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117617-en
    URL: Volltext
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  • 57
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117709-en
    URL: Volltext
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  • 58
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264118119-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 59
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096851-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 60
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096936-en
    URL: Volltext
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  • 61
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097254-en
    URL: Volltext
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  • 62
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108868-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 63
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Taxation ; United Kingdom ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264118164-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 64
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096905-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 65
    Online Resource
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    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
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264110489-en
    URL: Volltext
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  • 66
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    Corporate Governance of Listed Companies in China : Self-Assessment by the China Securities Regulatory Commission (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264119208
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Corporate governance of listed companies in China
    DDC: 338.60951
    RVK:
    PU 8450
    Keywords: Corporate Governance ; Aktiengesellschaft ; Aufsichtsrat ; China ; Governance ; Industry and Services ; China, People’s Republic ; China ; Corporate Governance
    Abstract: 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
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  • 67
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    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
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108295-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 68
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    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
    Language: English
    Pages: Online-Ressource (98 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; France 2011 ; Combiné ; Phase 1 Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Taxation ; France ; Frankreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264114708-en
    URL: Volltext
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  • 69
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    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
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Taxation ; Austria ; Österreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117723-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 70
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    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
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117860-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 71
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    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
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: 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
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117884-en
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  • 72
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    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
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264118164-en
    URL: Volltext
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  • 73
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    Online Resource
    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
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117709-en
    URL: Volltext
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  • 74
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    Online Resource
    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
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117983-en
    URL: Volltext
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  • 75
    Online Resource
    Online Resource
    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
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: 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
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Schweiz ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264114661-en
    URL: Volltext
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  • 76
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    Online Resource
    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
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117655-en
    URL: Volltext
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  • 77
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    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
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097155-en
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    MPI Ethno. Forsch.
  • 78
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    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
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Österreich ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117723-en
    URL: Volltext
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  • 79
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    Online Resource
    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
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117860-en
    URL: Volltext
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  • 80
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    Online Resource
    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
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: 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
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    DOI: 10.1787/9789264117884-en
    URL: Volltext
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  • 81
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    Online Resource
    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
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264115026-en
    URL: Volltext
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  • 82
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    Online Resource
    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
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: 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
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264114708-en
    URL: Volltext
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  • 83
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    Online Resource
    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
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8080
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117617-en
    URL: Volltext
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  • 84
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    Online Resource
    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
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    DOI: 10.1787/9789264118119-en
    URL: Volltext
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  • 85
    Online Resource
    Online Resource
    Taxation and Employment (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264120808
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.21
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation and employment
    DDC: 331.11
    RVK:
    PP 8105
    Keywords: Einkommensteuer ; Steuerpolitik ; Erwerbstätigkeit ; Niedrigeinkommen ; Ältere Arbeitskräfte ; Hochqualifizierte Arbeitskräfte ; OECD-Staaten ; Employment ; Taxation ; OECD ; Steuerpolitik ; Einkommensteuer ; Beschäftigung ; Niedriglohn ; Älterer Arbeitnehmer ; Hochqualifizierter Beruf
    Abstract: 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
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  • 86
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    Online Resource
    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
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dänemark ; Taxation ; Denmark ; Dänemark ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097094-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
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  • 87
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    The Call for Innovative and Open Government : An Overview of Country Initiatives (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264107052
    Language: English
    Pages: Online-Ressource (312 p.)
    Parallel Title: Erscheint auch als The call for innovative and open government
    DDC: 352.8/8
    RVK:
    PL 625
    Keywords: Öffentliche Dienstleistung ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; Electronic books ; OECD ; Öffentlicher Sektor ; Öffentliche Dienstleistung ; Internationaler Vergleich
    Abstract: 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
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  • 88
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095588-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 89
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095564
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095564-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 90
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095625
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095625-en
    URL: Volltext
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  • 91
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    Better Regulation in Europe: Germany 2010 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264085886
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa; Deutschland 2010
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa: Deutschland 2010
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    QG 215
    RVK:
    QR 300
    RVK:
    PL 387
    RVK:
    PI 3090
    Keywords: Regulierung ; Deutschland ; Governance ; Germany ; Deutschland ; Regulierung
    Abstract: 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
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  • 92
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bermuda 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095458
    Language: English
    Pages: Online-Ressource (74 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8665
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Taxation ; Bermuda ; OECD ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095458-en
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  • 93
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    Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088016
    Language: English
    Pages: Online-Ressource (224 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Mise en œuvre des standards de transparence fiscale ; Manuel pour les évaluateurs et les juridictions
    Parallel Title: Erscheint auch als Implementing the tax transparency standards
    RVK:
    PP 8070
    Keywords: Taxation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: 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
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  • 94
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095472
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095472-en
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  • 95
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    Tax Expenditures in OECD Countries (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264076907
    Language: English
    Pages: Online-Ressource (242 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les dépenses fiscales dans les pays de l'OCDE
    Parallel Title: Druckausg. OECD Tax expenditures in OECD countries
    RVK:
    PP 8105
    RVK:
    QL 400
    Keywords: Steuervergünstigung ; OECD-Staaten ; Tax expenditures OECD countries ; Governance ; Taxation ; OECD ; Mitgliedsstaaten ; Steuervergünstigung ; Steuerbefreiung ; Steuerpolitik ; Effizienz
    Abstract: 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.
    Note: Franz. Ausg. u.d.T.: Les dépenses fiscales dans les pays de l'OCDE
    DOI: 10.1787/9789264076907-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 96
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bermuda 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    Language: English
    Edition: 2010
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8665
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    DOI: 10.1787/9789264095458-en
    URL: Volltext
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  • 97
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    Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9264088008 , 9789264088009
    Language: English
    Pages: Online-Ressource (219 p)
    Edition: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Parallel Title: Print version Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions
    DDC: 352.44
    RVK:
    PP 8070
    Keywords: Taxation ; Taxation Law and legislation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: 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
    Description / Table of Contents: 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
    Description / Table of Contents: 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;
    Note: "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
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  • 98
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    Taxation of SMEs : Key Issues and Policy Considerations (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264024748
    Language: English
    Pages: Online-Ressource (147 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.18
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation of SMEs
    RVK:
    QL 641
    RVK:
    PP 8080
    Keywords: KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Steuerrecht ; Klein- und Mittelbetrieb ; OECD
    Abstract: 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
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  • 99
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    Online Resource
    Corruption : A Glossary of International Standards in Criminal Law (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264027411
    Language: English
    Pages: Online-Ressource (94 p.) , ill.
    Parallel Title: Parallelausg. Corruption ; Glossaire des normes pénales internationales
    RVK:
    PH 8440
    Keywords: Governance
    Abstract: 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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  • 100
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    International Investment Law: Understanding Concepts and Tracking Innovations : A Companion Volume to International Investment Perspectives (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264042032
    Language: English
    Pages: Online-Ressource (308 p.) , ill.
    Parallel Title: Druckausg. International investment law
    Parallel Title: Erscheint auch als Understanding concepts and tracking innovations
    RVK:
    PR 2353
    Keywords: Internationales Investitionsrecht ; Finance and Investment ; Auslandsinvestition ; Internationales Wirtschaftsrecht
    Abstract: 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
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