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  • OECD  (112)
  • Verlag C.H. Beck  (37)
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  • 1
    Book
    Book
    München : C.H. Beck
    ISBN: 9783406802560 , 3406802567
    Language: German
    Pages: XXVII, 242 Seiten , 24 cm x 16 cm
    Edition: 3. Auflage
    Former Title: Vorangegangen ist Heinrich, Jürgen, 1968 - Konfliktverteidigung im Strafprozess
    DDC: 345.4305044
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    Keywords: Deutschland ; Strafverteidigung ; Prozesstaktik ; Rechtsmissbrauch
    Note: Literaturverzeichnis: Seite XXI-XXVII
    URL: Inhaltstext  (lizenzpflichtig)
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  • 2
    ISBN: 9783406794865 , 3406794866
    Language: German
    Pages: XXXIII, 419 Seiten , 24 cm x 16 cm
    Edition: 2. Auflage
    DDC: 345.43075
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    Keywords: Praxisanleitung Praxisleitfaden ; Formularsammlung ; Deutschland ; Strafverfahren ; Hauptverhandlung ; Prozessleitung ; Effektivität
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  • 3
    ISBN: 9783406806285
    Language: German
    Pages: 285 Seiten , Illustrationen, Diagramme, Karten , 22 cm
    DDC: 943
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    Keywords: Geschichte ; Historische Stätte ; Untergang ; Deutschland ; Atlas ; Deutschland ; Historische Stätte ; Untergang ; Geschichte
    URL: Inhaltstext  (lizenzpflichtig)
    URL: Inhaltsverzeichnis  (lizenzpflichtig)
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  • 4
    ISBN: 9783406806704 , 9783406806698
    Language: German
    Pages: 1 Online-Ressource (463 Seiten) , Karten
    Parallel Title: Erscheint auch als
    DDC: 304.209
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    Keywords: Geschichte ; Zerstörung ; Natur ; Umwelt ; Mensch ; Umweltschaden ; Mensch ; Umwelt ; Zerstörung ; Geschichte ; Mensch ; Natur ; Umweltschaden ; Geschichte
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  • 5
    ISBN: 9783406798726
    Language: German
    Pages: XC, 2867 Seiten
    Edition: 66. Auflage
    Series Statement: Beck'sche Kurz-Kommentare Band 6
    Series Statement: Beck'sche Kurz-Kommentare
    DDC: 345.4305
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    Keywords: Germany ; Criminal procedure ; Criminal courts ; Kommentar ; Deutschland Strafprozessordnung ; Deutschland Strafprozessordnung ; Deutschland Gerichtsverfassungsgesetz ; Deutschland Einführungsgesetz zur Strafprozessordnung ; Deutschland Einführungsgesetz zum Gerichtsverfassungsgesetz ; Deutschland Einführungsgesetz zum Strafgesetzbuch ; Europäische Menschenrechtskonvention 1950 November 4 ; Deutschland Gesetz über die Entschädigung für Strafverfolgungsmaßnahmen
    Note: Rückseite der Titelseite: 66., neu bearbeitete Auflage des von Otto Schwarz begründeten, in der 23. bis 35. Auflage von Theodor Kleinknecht und in der 36. bis 39. Auflage von Karlheinz Meyer, in der 40.-60. Auflage von Lutz Meyer-Goßner, in der 51.-53. Auflage zusammen mit Jürgen Cierniak, seit der 54. Auflage zusammen mit Bertram Schmitt, seit der 61. Auflage von Bertram Schmitt, seit der 62. Auflage zusammen mit Marcus Köhler bearbeiteten Werkes , Auf der Banderole: Stand März 2023. Berücksichtigt u.a. die aktuelle Rechtsprechung zum Pflichtverteidigungsrecht und zur schriftlichen Rechtsmitteleinlegung
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  • 6
    ISBN: 9783406754487
    Language: German
    Pages: 2 Bände
    Edition: 3. Auflage
    Additional Information: Rezensiert in Wiemers, Matthias, 1970 - Grundlagen des Verwaltungsrechts 2023
    Former Title: Fortsetzung von Grundlagen des Verwaltungsrechts
    DDC: 340
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    Keywords: Aufsatzsammlung ; Deutschland ; Verwaltungsrecht
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  • 7
    ISBN: 9783406784620
    Language: German
    Pages: 357 Seiten , 21 cm
    Additional Information: Rezensiert in Niclauß, Karlheinz, 1937 - 2023 Wirkungsgeschichte des Grundgesetzes: die Sicht eines Bundesverfassungsrichters in Auseinandersetzung mit Historikern 2023
    Additional Information: Rezensiert in Kraus, Hans-Christof, 1958 - [Rezension von: Grimm, Dieter, Die Historiker und die Verfassung] 2023
    Additional Information: Rezensiert in Fuchs, Michael [Rezension von:] Dieter Grimm, Die Historiker und die Verfassung, München Beck 2022, 358 S. 2023
    Additional Information: Rezensiert in Zimmermann, Reinhard, 1952 - Juristische Bücher des Jahres - eine Leseempfehlung 2023
    Series Statement: Edition der Carl Friedrich von Siemens Stiftung
    Parallel Title: Erscheint auch als Grimm, Dieter, 1937 - Die Historiker und die Verfassung
    Parallel Title: Erscheint auch als Grimm, Dieter, 1937 - Die Historiker und die Verfassung
    DDC: 342.43
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    Keywords: Deutschland Grundgesetz für die Bundesrepublik Deutschland ; Wirkung ; Politik ; Deutschland Bundesverfassungsgericht ; Verfassungsauslegung ; Deutschland Grundgesetz für die Bundesrepublik Deutschland ; Wirkung ; Politik ; Deutschland Bundesverfassungsgericht ; Rechtsprechung ; Wirkung
    Abstract: Die Geschichte der Bundesrepublik ist maßgeblich vom Grundgesetz und der Rechtsprechung des Bundesverfassungsgerichts geprägt worden. In den Darstellungen der Historiker kommt das jedoch nur unvollkommen zum Ausdruck. Dieter Grimm, selbst 12 Jahre Richter am Bundesverfassungsgericht, zeigt, wo es zum Verständnis der historischen Entwicklung hilfreich gewesen wäre, auf Verfassung und Verfassungsrechtsprechung ausführlicher einzugehen. Sein scharfsinniges Buch trägt damit zugleich zu einer Wirkungsgeschichte des Grundgesetzes bei, die bisher fehlt.
    Note: Literaturverzeichnis: Seite 345-346 , Enthält ein Entscheidungsregister und ein Sachregister
    URL: Cover
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  • 8
    ISBN: 9783406754319
    Language: German
    Pages: X, 2107 Seiten
    Edition: 3. Auflage
    Angaben zur Quelle: Band 2
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    Keywords: Deutschland ; Verwaltung ; Organisation ; Aufgabe ; Deutschland ; Verwaltungslehre
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  • 9
    ISBN: 9783406754470
    Language: German
    Pages: LXIII, 1984 Seiten
    Edition: 3. Auflage
    Angaben zur Quelle: Band 1
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    Keywords: Deutschland ; Verwaltung ; Organisation ; Aufgabe ; Deutschland ; Verwaltungslehre
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  • 10
    ISBN: 9783406790263 , 3406790267
    Language: German
    Pages: 384 Seiten , 22 cm x 14 cm
    Additional Information: Rezensiert in Frommel, Monika, 1946 - [Rezension von: Lahusen, Benjamin, "Der Dienstbetrieb ist nicht gestört"] 2022
    Additional Information: Rezensiert in Neumann, Ralph Justizalltag in Kriegszeiten 2023
    Parallel Title: Erscheint auch als Lahusen, Benjamin, 1979 - "Der Dienstbetrieb ist nicht gestört"
    Dissertation note: Habilitationsschrift Humboldt-Universität zu Berlin 2020
    DDC: 347.4309044
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    Keywords: Courts History 20th century ; Justice, Administration of History 20th century ; National socialism and justice ; Germany History 1933-1945 ; Germany History 1945-1955 ; Hochschulschrift ; Deutschland ; Justiz ; Verwaltung ; Rechtspflege ; Kontinuität ; Geschichte 1943-1948 ; Deutschland ; Justiz ; Verwaltung ; Rechtspflege ; Kontinuität ; Geschichte 1943-1948
    Abstract: Kaum beirrt von Bombenkrieg, Kapitulation und alliierter Besatzung liefen Gerichtsverfahren vor und nach 1945 einfach weiter, mit denselben Akteuren, nach den gleichen Regeln. Der Rechtshistoriker Benjamin Lahusen deckt in seiner Studie unheimliche Kontinuitäten der deutschen Justiz auf und zeichnet so das eindringliche Bild einer Gesellschaft, die den großen Einschnitt so klein wie möglich hielt. -- Stuttgart, im September 1944: Das Justizgebäude wird durch neun Sprengbomben und zahlreiche Brandbomben weitgehend zerstört, doch stolz meldet der Generalstaatsanwalt, dass bereits am nächsten Morgen "noch in den Rauchschwaden... eine Reihe von Strafverhandlungen durchgeführt" wurden. Auch andernorts wird der Dienstbetrieb in teils noch brennenden Gebäuden aufrechterhalten, später selbst unter Artilleriebeschuss. Benjamin Lahusen hat sich die Akten zahlreicher Gerichte - darunter des Amtsgerichts Auschwitz - aus den Jahren vor und nach 1945 angesehen und beschreibt höchst anschaulich, wie weder "Endkampf" noch staatlicher Zusammenbruch den juristischen Dienstbetrieb unterbrechen konnten. Er erklärt, warum ein Stillstand der Rechtspflege unter allen Umständen vermieden werden sollte, und zeigt, wie nach dem Krieg altgediente Juristen pflichtbewusst das alltägliche Recht des Dritten Reichs so weiterführten, als wäre nichts passiert. Wenn es noch eines Beweises dafür bedarf, dass es 1945 keine "Stunde Null" gab, dann liegt er mit diesem Buch vor
    Note: Überarbeitete, gekürzte Fassung der Habilitationsschrift (Vorwort, Seite 11) , Quellenverzeichnis: Seite 373-381 , Gesamtes Literaturverzeichnis auf der Homepage des Verfassers abrufbar , Enthält ein Personenregister und ein Ortsregister
    URL: Cover
    URL: Rezension  (Perlentaucher)
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  • 11
    ISBN: 9783406711213 , 3406711219
    Language: German
    Pages: XXXV, 1249 Seiten
    Edition: 5., vollständig neu bearbeitete Auflage
    Series Statement: Strafrecht : Allgemeiner Teil / von Dr. Dr. h.c. mult. Claus Roxin (Em. o. Professor an der Universität München) Band 1
    Series Statement: Roxin, Claus 1931- Strafrecht.
    Parallel Title: Erscheint auch als Roxin, Claus, 1931 - Strafrecht Allgemeiner Teil ; Band 1: Grundlagen, der Aufbau der Verbrechenslehre
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    Keywords: Criminal law ; Lehrbuch
    Note: Literaturangaben
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  • 12
    ISBN: 9783406748264
    Language: German
    Pages: 1 Online-Ressource , Illustrationen, Karten
    Parallel Title: Erscheint auch als
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    Keywords: Geschichte ; Verstädterung ; Lebensform ; Wandel ; Ländliche Entwicklung ; Ländlicher Raum ; Landleben ; Europa ; Landleben ; Ländlicher Raum ; Lebensform ; Geschichte ; Europa ; Landleben ; Ländliche Entwicklung ; Lebensform ; Verstädterung ; Wandel ; Geschichte
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  • 13
    ISBN: 9783406748257
    Language: German
    Pages: 302 Seiten, 16 ungezählte Seiten Bildteil , Illustrationen, Karten
    Edition: 2. Aufl.
    Additional Information: Rezensiert in Neue Gesellschaft, Frankfurter Hefte 9 | 2020, Seite 75-77
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    Keywords: Geschichte ; Verstädterung ; Lebensform ; Wandel ; Ländliche Entwicklung ; Ländlicher Raum ; Landleben ; Europa ; Landleben ; Ländlicher Raum ; Lebensform ; Geschichte ; Europa ; Landleben ; Ländliche Entwicklung ; Lebensform ; Verstädterung ; Wandel ; Geschichte
    Note: Rezensiert in: Lichtung 33 (2020),3, Seite 52 (Anna Wheill); Schönere Heimat 109. Jahrgang, Heft 3 (2020), Seite 223-224 (Thomas Gunzelmann) , Literaturverzeichnis: Seite 285-293 , Hier auch später erschienene, unveränderte Nachdrucke
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  • 14
    ISBN: 9783406748257 , 3406748252
    Language: German
    Pages: 302 Seiten, 16 ungezählte Seiten Tafeln , Illustrationen, Karte
    DDC: 333.7
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    Keywords: Geschichte ; Wandel ; Lebensform ; Verstädterung ; Landleben ; Ländliche Entwicklung ; Europa ; Europa ; Landleben ; Ländliche Entwicklung ; Lebensform ; Verstädterung ; Wandel ; Geschichte
    Note: Hier auch später erschienene, unveränderte als Nachdruck behandelte Auflagen
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  • 15
    ISBN: 9783406732201
    Language: German
    Pages: 1 Online-Ressource (272 Seiten) , Illustrationen, Diagramme
    Uniform Title: Hello world
    Parallel Title: Erscheint auch als Fry, Hannah, 1984 - Hello world
    DDC: 303.483
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    Keywords: Algorithms ; Digitization ; Everyday life ; Electronic books ; Algorithmus ; Alltag ; Gesellschaft ; Algorithmus ; Verbrauch ; Digitalisierung ; Gesellschaft
    Abstract: Cover -- Titel -- Impressum -- Widmung -- Inhalt -- Anmerkung zum Buchtitel -- Einleitung -- Macht -- Daten -- Justiz -- Medizin -- Autos -- Kriminalität -- Kunst -- Schluss -- Dank -- Anmerkungen -- Register -- Bildnachweis -- Zum Buch -- Über die Autorin.
    URL: cover
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  • 16
    ISBN: 3406734413 , 9783406734410
    Language: German
    Pages: 268 Seiten , 21.7 cm x 13.9 cm
    Edition: [1. Auflage]
    Uniform Title: Beyond the map
    DDC: 398.32
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    Keywords: Führer ; Geheimnisvolle Stätte
    Note: Literaturverzeichnis: Seite 267-268
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  • 17
    ISBN: 9783406732195 , 3406732194
    Language: German
    Pages: 272 Seiten , Illustrationen, Diagramme , 21.7 cm x 13.9 cm
    Uniform Title: Hello world
    Parallel Title: Erscheint auch als Fry, Hannah, 1984 - Hello world
    Parallel Title: Erscheint auch als Fry, Hannah, 1984 - Hello world
    DDC: 303.483
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    Keywords: Künstliche Intelligenz ; Algorithmus ; Informationsgesellschaft ; Digitalisierung ; Informationstechnik ; Algorithmus ; Gesellschaft ; Entwicklung ; Algorithmus ; Alltag ; Gesellschaft ; Algorithmus ; Verbrauch ; Digitalisierung ; Gesellschaft ; Techniksoziologie
    Abstract: Die britische Mathematikenthusiastin ("Mathematik der Liebe"), Professorin in London, schreibt über das Wirken von Algorithmen in den Daseinsdimensionen "Macht, Daten, Justiz, Medizin, Autos, Kriminalität, Kunst." Die Algorithmen entscheiden für uns oder bereiten Entscheidungen vor, doch sie sind indiskret, fehlerbehaftet (wie menschliches Handeln), ungerecht und gaukeln eine Sicherheit vor, die sie nur bedingt geben können. Die Autorin referiert die z.T. bekannten Beispiele. Vieles grenze, vor allem in der sogenannten KI, die sie lieber eine erweiterte Computerstatistik nennen wolle, an "Zauberei", vor allem dann, wenn nicht mehr erklärt werden könne, wie die Ergebnisse zustande kämen. Die Kernfrage bleibe also, wie sehr wir den Algorithmen trauen und sie als Autorität in unserem/über unser Leben anerkennen. Man muss nicht zum Cyborg werden, aber ein vernünftiges und rationales Miteinander von menschlichen und algorithmisierten Verfahren sei ein anstrebenswertes Ziel. Sehr gut zu lesen, gut neben z.B. K. Mainzer, C. O'Neil, M. Tegmark
    Note: Hier auch später erschienene, unveränderte Auflagen
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  • 18
    ISBN: 9783406738807 , 340673880X
    Language: German
    Pages: XXXIII, 2002 Seiten , 19.4 cm x 12.8 cm
    Edition: 20., vollständig überarbeitete Auflage
    DDC: 342.43066
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    Keywords: Deutschland ; Administrative procedure ; Administrative acts ; Kommentar ; Deutschland Verwaltungsverfahrensgesetz ; Deutschland Verwaltungsverfahrensgesetz
    Note: "Der VwVfG-Jahreskommentar - topaktuell mit Berücksichtigung des Gesetzes zur Beschleunigung von Planungs- und Genehmigungsverfahren im Verkehrsbereich" - Auf der losen Banderole
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  • 19
    ISBN: 9783406721540
    Language: German
    Pages: 1 Online-Ressource , 27 Abbildungen in Farbe sowie 2 Karten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 305.89838
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    Keywords: Natur ; Lebensbedingungen ; Tenharim ; Weltbild ; Wald ; Mensch ; Alltag ; Regenwald ; Amazonas ; Südamerika ; Brasilien ; Urwald ; Krieger ; Madarejúwa Tenharim ; Expedition ; Identität ; Spiritualität ; Mensch ; Natur ; Sachbücher/Politik, Gesellschaft, Wirtschaft/Gesellschaft ; Tenharim ; Alltag ; Tenharim ; Lebensbedingungen ; Mensch ; Natur ; Wald ; Weltbild
    Note: Hier auch später erschienene, unveränderte Nachdrucke , Zu diesem Buch gibt es eine Website: www.herrdeswaldes.de
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 20
    ISBN: 9783406707698 , 3406707696
    Language: German
    Pages: XXIV, 552 Seiten
    DDC: 340
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    Keywords: Deutschland ; Ausfuhr ; Einfuhr ; Genehmigung ; Kulturgut ; Kulturgutschutz ; Kulturgutverkehr ; Rückgabeanspruch ; Kommentar ; Kommentar ; Deutschland Kulturgutschutzgesetz
    Note: Auf Umschlag und Buchrücken: KGSG
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  • 21
    ISBN: 9783406720406 , 3406720404
    Language: German
    Pages: 216 Seiten , 20.5 cm x 12.4 cm
    Edition: 2. Auflage
    Series Statement: C.H.Beck Paperback 6309
    Series Statement: C.H.Beck Paperback
    Uniform Title: Samen leven
    DDC: 300
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    Keywords: Islamischer Staat ; Fundamentalismus ; Vielfalt ; Multikulturelle Gesellschaft ; Prävention ; Islam ; Inklusion ; Radikalisierung ; Kriminalität ; Mecheln ; Belgien ; Belgien ; Mecheln ; Islamischer Staat ; Radikalisierung ; Kriminalität ; Prävention ; Multikulturelle Gesellschaft ; Vielfalt ; Inklusion ; Kriminalität ; Islam ; Fundamentalismus ; Radikalisierung ; Prävention ; Multikulturelle Gesellschaft ; Vielfalt ; Inklusion
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  • 22
    ISBN: 3406706770 , 9783406706776
    Language: German
    Pages: XXXI, 314 Seiten , 19.4 cm x 12.8 cm
    Series Statement: Beck'sche Kompakt-Kommentare
    Parallel Title: Erscheint auch als Siefert, Jutta, 1969 - Asylbewerberleistungsgesetz
    DDC: 344.4303
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    Keywords: Germany ; Refugees Services for ; Asylum, Right of ; Refugees Legal status, laws, etc ; Public welfare Law and legislation ; Social security Law and legislation ; Kommentar ; Deutschland Asylbewerberleistungsgesetz
    Note: "Gesetzesstand Januar 2018" - (Text auf hinterem Einbanddeckel) , Literaturverzeichnis: Seite XXVII-XXXI. - Sachverzeichnis: Seite 309-314
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  • 23
    ISBN: 9783406721946 , 340672194X
    Language: German
    Pages: 189 Seiten , Illustrationen, Karten , 19.4 cm x 12.4 cm
    Edition: Originalausgabe, 2., überarbeitete, aktualisierte und mit einem Nachwort versehene Auflage
    Series Statement: C.H. Beck Paperback 7023
    Series Statement: Die 101 wichtigsten Fragen und Antworten
    Parallel Title: Erscheint auch als Asfa-Wossen Asserate, 1948 - Afrika
    DDC: 960
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    Keywords: Afrika ; Afrika ; Afrika
    Abstract: Ein populärwissenschaftliches Buch, das kurzgefasste Antworten auf 101 Fragen u.a. zur Geschichte, Kultur, Gesellschaft sowie Politik und Wirtschaft Afrikas gibt. Rezension: Eingeführte Reihe. Der Grossneffe des letzten Kaisers von Äthiopien und promovierte Historiker (zuletzt 2018) hat die 1. Auflage seines 2010 erschienenen Buches mit Basisinformationen über u.a. die Geschichte, Kultur, Gesellschaft und Wirtschaft Afrikas aus der Frage-und-Antwort-Reihe des C.H. Beck Verlages (zuletzt über die EU: 2016) überarbeitet, aktualisiert und mit einem Nachwort versehen. So nimmt er jetzt zu Themen der letzten Jahre Stellung, wie z.B. dem "Arabischen Frühling" oder das Flüchtlingsabkommen mit Libyen. Selbstredend dass Asfa-Wossen Asserate nicht alle Aspekte dieses sehr heterogenen Kontinents mit seinen derzeit 1,2 Milliarden Menschen auf dem begrenzten Raum erschöpfend darstellen kann. Zu beachten ist, dass sich viele seiner Antworten auf sein Geburtsland Äthiopien beziehen. Ohne Literaturangaben und Register. - Zur Erst- oder Ersatzbeschaffung. (2 J,S)
    Note: 2., übearbeitete und aktualisierte und mit einem Nachwort versehene Auflage. 2018
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  • 24
    ISBN: 3406723349 , 9783406723346
    Language: German
    Pages: XXI, 304 Seiten , 22.4 cm x 14.1 cm
    DDC: 342.24083
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    Keywords: Deutschland ; Zuwanderungsrecht ; Arbeitsmobilität ; Migration ; Ausbildung
    Note: Literaturverzeichnis Seite XXI
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  • 25
    ISBN: 9783406714009 , 3406714005
    Language: German
    Pages: XXXIV, 3297 Seiten , 24 cm
    Additional Material: 1 Blatt (Benutzungshinweise)
    Edition: 77., neubearbeitete Auflage, Redaktionsschluss: 15. Oktober 2017, Gesetzesstand: 15. Januar 2018
    Series Statement: Beck'sche Kurz-Kommentare Band 7
    Series Statement: Beck'sche Kurz-Kommentare
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    Keywords: Civil law ; Preisklauselgesetz Vormünder- und Betreuervergütungsgesetz ; Kommentar ; Deutschland Bürgerliches Gesetzbuch ; Deutschland Allgemeines Gleichbehandlungsgesetz ; Deutschland Wohn- und Betreuungsvertragsgesetz ; Deutschland BGB-Informationspflichten-Verordnung ; Deutschland Unterlassungsklagengesetz ; Deutschland Produkthaftungsgesetz ; Deutschland Erbbaurechtsgesetz ; Deutschland Wohnungseigentumsgesetz ; Deutschland Versorgungsausgleichsgesetz ; Deutschland Lebenspartnerschaftsgesetz ; Deutschland Gewaltschutzgesetz
    Abstract: Im zuverlässigen Jahresturnus arbeitet der Palandt aus der oft unüberschaubaren Stofffülle die wesentlichen Informationen heraus und bietet klare, rechtsprechungsorientierte Antworten. Vorteile auf einen Blick : - das gesamte BGB in einem Band - hohe Aktualität (Stand 16.10.2017) - prägnante Erläuterungen - zuverlässig bis ins Detail. (Verlagswerbung)
    Note: Dünnblattausgabe , Gesetzesstand: 15. Januar 2018
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  • 26
    ISBN: 9783406721533 , 3406721532
    Language: German
    Pages: 205 Seiten, 16 ungezählte Seiten , Illustrationen, Karten
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    Keywords: Lebensbedingungen ; Alltag ; Mensch ; Weltbild ; Wald ; Tenharim ; Natur ; Regenwald ; Amazonas ; Südamerika ; Brasilien ; Urwald ; Krieger ; Madarejúwa Tenharim ; Expedition ; Identität ; Spiritualität ; Mensch ; Natur ; Sachbücher/Politik, Gesellschaft, Wirtschaft/Gesellschaft ; Tenharim ; Alltag ; Tenharim ; Lebensbedingungen ; Mensch ; Natur ; Wald ; Weltbild
    Note: Hier auch später erschienene, unveränderte Nachdrucke , zu diesem Buch gibt es eine Website: www.herrdeswaldes.de
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  • 27
    Book
    Book
    München : C.H. Beck | Oxford : Hart Publishing | Baden-Baden : Nomos
    ISBN: 3848746573 , 9783406714580 , 9781509923830 , 9783848746576
    Language: English
    Pages: IX, 196 Seiten , 24 cm x 16 cm
    Uniform Title: Rechtstheorie
    Parallel Title: Übersetzung von Vesting, Thomas, 1958 - Rechtstheorie
    Parallel Title: Erscheint auch als Vesting, Thomas, 1958 - Legal theory
    DDC: 340.1
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  • 28
    ISBN: 3848752107 , 340672924X , 9781509926329 , 9783406729249 , 9783848752102
    Language: English
    Pages: XXIII, 400 Seiten , Illustrationen , 24 cm x 16 cm
    Parallel Title: Erscheint auch als Hartung, Markus, 1957 - Legal tech
    DDC: 340.068
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    Keywords: Aufsatzsammlung ; Anwaltspraxis ; Rechtsabteilung ; Digitalisierung ; Rechtsinformatik ; Management
    Note: Enthält: 57 Beiträge
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  • 29
    ISBN: 3406712002 , 9783406712005
    Language: German
    Pages: 3 Bände (7000 Seiten)
    Edition: 7. Auflage
    Former Title: Vorangegangen ist Kommentar zum Grundgesetz
    DDC: 340
    RVK:
    Keywords: Constitutions ; Constitutional law ; Kommentar ; Deutschland Grundgesetz für die Bundesrepublik Deutschland
    Note: Bis zur 6. Auflage im Verlag Vahlen erschienen. - 6. Auflage unter dem Titel: Kommentar zum Grundgesetz , Die 7. Auflage wurde ursprünglich ebenfalls im Verlag Franz Vahlen mit ISBN 978-3-8006-5080-4 angekündigt , Ab der 8. Auflage unter den Namen der Herausgeber Huber/Voßkuhle
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  • 30
    ISBN: 9783406720413
    Language: German
    Pages: 1 Online-Ressource (218 Seiten)
    Edition: 1. Auflage
    Series Statement: C.H.Beck Paperback 6309
    Series Statement: C.H.Beck Paperback
    Uniform Title: Samen leven
    Parallel Title: Erscheint auch als
    DDC: 300
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    Keywords: Islamischer Staat ; Fundamentalismus ; Vielfalt ; Multikulturelle Gesellschaft ; Prävention ; Islam ; Inklusion ; Radikalisierung ; Kriminalität ; Mecheln ; Belgien ; Belgien ; Mecheln ; Islamischer Staat ; Radikalisierung ; Kriminalität ; Prävention ; Multikulturelle Gesellschaft ; Vielfalt ; Inklusion ; Kriminalität ; Islam ; Fundamentalismus ; Radikalisierung ; Prävention ; Multikulturelle Gesellschaft ; Vielfalt ; Inklusion
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 31
    ISBN: 9783406721397
    Language: German
    Pages: 248 S. , 8 Abb. , 22 cm
    Additional Information: Rezensiert in Kiesow, Rainer Maria, 1963 - Die Crux des Vergleichens 2019
    Uniform Title: Hitler's American model 〈dt.〉
    Parallel Title: Erscheint auch als Whitman, James Q., 1957 - Hitlers amerikanisches Vorbild
    DDC: 342.430873026
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    Keywords: USA ; Deutschland ; Rassengesetzgebung ; Geschichte 1930-1945
    Abstract: In der rechtsvergleichenden Studie arbeitet der amerikanische Historiker heraus, in welch starkem Umfang die rassistischen Gesetze des NS-Staates durch die Einwanderungsgesetzgebung der USA und die rassistischen Gesetze der US-Südstaaten beeinflusst wurden. Rezension: Mit dieser sehr gut lesbaren, sorgfältig gearbeiteten rechtsvergleichenden Spezialstudie liefert der amerikanische Rechtshistoriker eine kleine Sensation. In einer sehr differenzierten Argumentation arbeitet Whitman heraus, dass die Rassengesetzgebung des NS-Staats in erheblicher Weise durch amerikanische Vorbilder, die auch einem Zeitgeist entsprachen, beeinflusst wurde. Die gegen die schwarze Bevölkerung gerichtete Gesetzgebung der US-Südstaaten wurde von massgeblichen NS-Juristen ebenso aufmerksam studiert wie die diskriminierenden Einwanderungsgesetze, die besonders Ost- und Südeuropäer betrafen. Whitman, der sein möglicherweise überraschtes (amerikanisches) Publikum immer wieder direkt anspricht, zieht Parallelen und zeigt Verbindungslinien auf, arbeitet jedoch auch deutlich die Unterschiede heraus: In den USA mündeten die rassistischen Gesetze eben nicht in einen Genozid und der liberale Rechtsstaat setzte ihnen Grenzen. Auch für tiefer historisch interessierte Leser mit guten Vorkenntnissen. Einige Textabbildungen. Mit Literaturbericht und Personenregister. (2)
    Note: Titel der Originalausgabe: Hitler's American model : the United States and the making of Nazi race law , Quellenverz. S. 205 - 242 , Literaturverz. S. 243 - 245
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  • 32
  • 33
    ISBN: 9783406712036
    Language: German
    Pages: LVIII, 2597 Seiten , 25 cm
    Edition: 7. Auflage
    Angaben zur Quelle: Band 3
    DDC: 340
    RVK:
    Keywords: Constitutions ; Constitutional law ; Kommentar
    Note: Literaturverzeichnis: Seite LIII-LVIII. - Literaturangaben , Bis zur 6. Auflage im Verlag Vahlen erschienen. - 6. Auflage unter dem Titel: Kommentar zum Grundgesetz
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  • 34
    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
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    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.
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  • 35
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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
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    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.
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  • 36
    ISBN: 9783406715266
    Language: German
    Pages: 306 Seiten , 23 cm
    Additional Information: Rezensiert in Sommer, Michael, 1970 - [Rezension von: Tanja Johannsen, Das Privatrecht der griechischen Urkunden vom Mittleren Euphrat (P. Euphr. 6 – P. Euphr. 15) (Münchener Beiträge zur Papyrusforschung ; 114)] 2019
    Series Statement: Münchener Beiträge zur Papyrusforschung und antiken Rechtsgeschichte 114. Heft
    Series Statement: Münchener Beiträge zur Papyrusforschung und antiken Rechtsgeschichte
    Dissertation note: Dissertation Juristische Fakultät der Ludwigs-Maximilians-Universität München 2015/2016
    DDC: 306.09
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    Keywords: Hochschulschrift ; Hochschulschrift
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  • 37
    ISBN: 9783406713514 , 3406713513
    Language: German
    Pages: 303 Seiten , Illustrationen, Karten , 22 cm
    Edition: Originalausgabe
    Series Statement: C.H. Beck Paperback 6290
    DDC: 912.7089927
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    Keywords: Karte des Piri Reis ; Amerika ; Entdeckung ; Araber ; Historische Geografie
    Note: Germ.
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  • 38
    ISBN: 9783406712326
    Language: German
    Pages: 640 Seiten , Illustrationen, Karten , 21 cm
    Edition: Sonderausgabe
    Uniform Title: Germany : memories of a nation
    DDC: 943
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    Keywords: Deutschland ; Geschichte
    Note: Literaturverzeichnis: Seite 623-627
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  • 39
    ISBN: 3406695507 , 9783406695506
    Language: German
    Pages: XXVI, 526 Seiten , 24 cm x 16 cm
    Series Statement: NJW-Praxis Band 98
    Series Statement: NJW Praxis
    Parallel Title: Erscheint auch als Huber, Bertold, 1948 - Aufenthaltsrecht
    Parallel Title: Erscheint auch als Huber, Bertold, 1948 - Aufenthaltsrecht
    DDC: 344.43052
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    Keywords: Asylum, Right of ; Aliens ; Refugees Legal status, laws, etc ; Deutschland ; Aufenthaltsrecht ; Deutschland ; Aufenthaltsrecht ; Europäische Union ; Freizügigkeit ; Assoziationsrat zwischen der Europäischen Wirtschaftsgemeinschaft und der Türkei Beschluss Nr. 1/80 über die Entwicklung der Assoziation
    Note: Literaturverzeichnis Seite XXV-XXVI , Basierend auf Vorgängerwerk$lHuber, Bertold$tAusländer- und Asylrecht (2008)$CISBN$6978-3-406-33348-4
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  • 40
    ISBN: 9789264244047
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als International regulatory co-operation
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    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.
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  • 41
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    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
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    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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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
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    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.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264225503
    Language: English
    Pages: Online-Ressource (208 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Compact city policies
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    Keywords: Nachhaltige Stadtentwicklung ; Südkorea ; Urban, Rural and Regional Development ; Korea, Republic of ; Südkorea ; Stadtplanung ; Nachhaltigkeit
    Abstract: This report examines Korea's urban policies and offers customised policy recommendations based on the OECD publication, Compact City Policies (2012). Some Korean policies, such as urban regeneration, new town development or multi-modal transfering centers, have implicitly implemented compact city polices to a certain degree. However, there are still issues - including urban sprawl, unbalanced socio-economic levels and environmental challenges - which can be threats to urban competitiveness. An appropriate set of compact city polices, such as environmental friendly urban regeneration, mixed land use, polices to offset the side effects of compact development, strong management of transport demands, and governance enforcement, can accelerate Korean cities' sustainable development.
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201415
    Language: English
    Pages: Online-Ressource (288 p.)
    Parallel Title: Parallelausg. Perspectives régionales de l'OCDE 2014 ; Régions et villes ; Les politiques publiques à la rencontre des citoyens
    Parallel Title: Erscheint auch als OECD OECD regional outlook 2014
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    Keywords: Regionalpolitik ; Regionales Wachstum ; Regionalentwicklung ; Kommunalpolitik ; Stadtwachstum ; Stadtentwicklung ; OECD-Staaten ; Urban, Rural and Regional Development
    Abstract: Regions and cities are on the front lines of many challenges faced by OECD countries today, from education and jobs to health care and quality of life. Getting regions and cities “right”, adapting policies to the specificities of where people live and work, is vital to improving citizens’ well-being. This second edition of the OECD Regional Outlook aims to help countries do just that. Part I describes the main trends and challenges today. Part II has a special focus on cities, looking at public investment, urban framework policies, and rural-urban issues. Part III presents a Policy Forum on the future of cities, with five contributions from distinguished authors and policy makers. Part IV offers profiles of regional development in all 34 OECD countries.
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  • 45
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264222892
    Language: English
    Pages: Online-Ressource (212 p.)
    Series Statement: OECD Rural Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD rural policy reviews
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    Keywords: Entwicklungsplanung ; Ländliche Entwicklung ; Chile ; Governance ; Urban, Rural and Regional Development ; Chile
    Abstract: This report looks at rural policy in Chile, examining the main trends in rural regions, policies and governance arrangements. It highlights the need to establish a national rural policy framework in Chile, in order to better coordinate the wide range of national policies and programmes currently targeting rural areas. It also investigates the evolving role of "rural" in development, highlighting the need to design rural policies in a strategic way so that complementarities with urban policy can be realised as the country develops.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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
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    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.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
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    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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
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    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.
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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
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    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.
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
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    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.
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  • 51
    ISBN: 9789264168626
    Language: English
    Pages: Online-Ressource (248 p.) , ill.
    Parallel Title: Erscheint auch als OECD Strategic transport infrastructure needs to 2030
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    Keywords: -2030 ; Verkehrsinfrastruktur ; Infrastrukturversorgung ; OECD-Staaten ; Finance and Investment ; Transport ; Economics ; OECD ; Mitgliedsstaaten ; Verkehrsinfrastruktur ; Bedarfsplanung
    Abstract: Transcontinental Infrastructure Needs to 2030/50 explores the long-term opportunities and challenges facing major gateway and transport hub infrastructures -- ports, airports and major rail corridors – in the coming decades. The report uses projections and scenarios to assess the broader economic outlook and future infrastructure requirements, and examines the options for financing these, not least against the backdrop of the economic recession and financial crisis which have significantly modified the risks and potential rewards associated with major infrastructure projects. Building on numerous in-depth case studies from Europe, North America and Asia, the report offers insights into the economic prospects for these key facilities and identifies policy options for improved gateway and corridor infrastructure in the future.
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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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
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    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.
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  • 53
    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
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    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
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  • 54
    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
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    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Luxemburg ; Finanzverwaltung ; Steuersystem
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  • 55
    ISBN: 9789264096905
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 56
    ISBN: 9789264097155
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 57
    ISBN: 9789264108738
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 58
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Schweiz ; Finanzverwaltung ; Steuerrecht
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  • 59
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Großbritannien ; Finanzverwaltung ; Steuerrecht
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  • 60
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
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  • 61
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
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  • 62
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Österreich ; Finanzverwaltung ; Steuerrecht
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  • 63
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
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  • 64
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
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  • 65
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
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  • 66
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    Library Location Call Number Volume/Issue/Year Availability
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  • 67
    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:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
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  • 68
    ISBN: 9789264096851
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 69
    ISBN: 9789264097254
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 70
    ISBN: 9789264096936
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 71
    ISBN: 9789264108868
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 72
    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:
    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.
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  • 73
    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:
    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.
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  • 74
    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:
    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.
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  • 75
    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:
    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.
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  • 76
    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:
    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.
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  • 77
    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:
    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.
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  • 78
    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:
    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.
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  • 79
    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:
    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.
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  • 80
    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:
    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.
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  • 81
    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:
    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.
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  • 82
    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:
    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
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  • 83
    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:
    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.
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  • 84
    ISBN: 9789264108752
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 85
    ISBN: 9789264110489
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 86
    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:
    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.
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  • 87
    ISBN: 9789264108295
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 88
    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:
    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.
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  • 89
    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:
    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.
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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:
    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.
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  • 91
    ISBN: 9789264095625
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 92
    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:
    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.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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:
    RVK:
    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
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  • 94
    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
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    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 95
    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
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    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264091375
    Language: English
    Pages: Online-Ressource (276 p.) , ill.
    Parallel Title: Erscheint auch als Cities and climate change
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    Keywords: Klimawandel ; Stadt ; Kommunalpolitik ; Kommunalverwaltung ; OECD-Staaten ; Klima ; Environment ; Governance ; Urban, Rural and Regional Development ; Klima ; Klimakatastrophe ; Klimaveränderung ; Klimawandel ; Stadt ; Klimaänderung
    Abstract: As the hubs of economic activity, cities drive the vast majority of the world’s energy use and are major contributors to global greenhouse gas emissions. Because they are home to major infrastructure and highly concentrated populations, cities are also vulnerable to the impacts of climate change, such as rising sea levels, warmer temperatures and fiercer storms. At the same time, better urban planning and policies can reduce energy use and greenhouse gas emissions and improve the resilience of urban infrastructure to climate change, thus shaping future trends. This book shows how city and metropolitan regional governments working in tandem with national governments can change the way we think about responding to climate change. The chapters analyse: trends in urbanisation, economic growth, energy use and climate change; the economic benefits of climate action; the role of urban policies in reducing energy demand, improving resilience to climate change and complementing global climate policies; frameworks for multilevel governance of climate change including engagement with relevant stakeholders; and the contribution of cities to “green growth”, including the “greening” of fiscal policies, innovation and jobs. The book also explores policy tools and best practices from both OECD and some non-member countries. Cities and Climate Change reveals the importance of addressing climate change across all levels of government. Local involvement through “climate-conscious” urban planning and management can help achieve national climate goals and minimise tradeoffs between environmental and economic priorities at local levels. The book will be relevant to policy makers, researchers, and others with an interest in learning more about urbanisation and climate change policy.
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  • 97
    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
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    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
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  • 98
    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
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    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.
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  • 99
    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
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    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.
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  • 100
    ISBN: 9789264077478
    Language: English
    Pages: Online-Ressource (320 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Atlas of gender and development
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    Keywords: Gleichberechtigung ; Entwicklung ; Soziale Norm ; Welt ; Development ; Entwicklungsländer ; Gleichberechtigung ; Sozialer Indikator ; Schwellenländer ; Gleichberechtigung ; Sozialer Indikator
    Abstract: Illustrated with graphics and maps, the Atlas of Gender and Development gives readers a unique insight into the impact of social institutions − traditions, social norms and cultural practices − on gender equality in 124 non-OECD countries. Gender inequality holds back not just women but the economic and social development of entire societies. Overcoming discrimination is important in the fight against poverty in developing countries and for the achievement of the Millennium Development Goals. Tackling these inequalities is not easy: in many countries, discrimination against women is deeply rooted in social institutions such as the family and the law. These long-lasting codes of conduct, norms, traditions, and informal and formal laws determine gender outcomes in education, health, political representation and labour markets. The Atlas of Gender and Development is an indispensable tool for development practitioners, policy makers, academics and the wider public. It provides detailed country notes, maps and graphics describing the situation of women in 124 developing and transition countries using a new composite measure of gender inequality - the Social Institutions and Gender Index (SIGI) - developed by the OECD Development Centre. "By providing information on the role of underlying social institutions, the Atlas of Gender and Development fills a gap in the reference literature on women and development. Recommended for academic libraries." -Feminist Collections, Volume 32, No. 1
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