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  • OECD  (82)
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  • 1
    ISBN: 9783525565612 , 3525565615
    Language: German , English
    Pages: 782 Seiten , Illustrationen, Karten
    Series Statement: Arbeiten zur Geschichte des Pietismus Band 69
    Series Statement: Arbeiten zur Geschichte des Pietismus
    Parallel Title: Erscheint auch als Die Herrnhuter Brüdergemeine als Faktor für religiöse und kulturelle Innovation im 18. Jahrhundert (Veranstaltung : 2021 : Herrnhut) Die Herrnhuter Brüdergemeine im 18. und 19. Jahrhundert
    DDC: 284.609033
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    Keywords: 18. Jahrhundert (1700 bis 1799 n. Chr.) ; 19. Jahrhundert (1800 bis 1899 n. Chr.) ; c 1700 to c 1800 ; c 1800 to c 1900 ; Christentum ; Christianity ; General & world history ; Geschichte allgemein und Weltgeschichte ; Geschichte der Religion ; HISTORY / Modern / 18th Century ; HISTORY / Modern / 19th Century ; History of religion ; Modern history to 20th century: c 1700 to c 1900 ; RELIGION / Christianity / History ; Konferenzschrift 18.11.2021-21.11.2021 ; Aufsatzsammlung ; Brüdergemeine ; Geschichte 1727-1900 ; Herrnhut ; Brüdergemeine ; Brüdergemeine ; Frömmigkeit ; Kirchliches Leben ; Geschichte 1720-1820
    Abstract: Der Tagungsband thematisiert eine der innovativsten und einflussreichsten protestantischen Gruppen des 18. und 19. Jahrhunderts. Die 1727 entstandene Herrnhuter Brüdergemeine entwickelte sich unter der Leitung des Reichsgrafen Nikolaus Ludwig von Zinzendorf (1700-1760) zu einem Avantgarde-Projekt des frühneuzeitlichen Protestantismus in Europa. Dazu trugen wesentlich das für andere Konfessionen offene Kirchenverständnis, die Relativierung von Standes- und Geschlechterdifferenzen, neue Frömmigkeitsformen und eine ausgeprägte regionale und internationale Mobilität bei. Der Band widmet sich der Geschichte und Wirkung der Herrnhuter Brüdergemeinde in Mittel-, Ost- und Nordeuropa sowie in Nord- und Südamerika in einer bisher nicht gekannten fachlichen Breite. Die 35 Aufsätze des Bands versammeln in sechs Sektionen neben Theologie und Geschichtswissenschaften auch Beiträge aus Fächern wie Linguistik, Naturgeschichte, historische Geographie, Architektur, Musikwissenschaft und Digital Humanities
    Note: Aufsätze teilweise auf Deutsch, teilweise auf Englisch
    URL: Cover  (lizenzpflichtig)
    URL: Inhaltsverzeichnis  (lizenzpflichtig)
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  • 2
    ISBN: 9783525302040 , 3525302045
    Language: German
    Pages: 436 Seiten , Diagramme
    Series Statement: Studien zur Geschichte der Max-Planck-Gesellschaft Band 2
    Series Statement: Studien zur Geschichte der Max-Planck-Gesellschaft
    Parallel Title: Erscheint auch als Rechtswissenschaft in der Max-Planck-Gesellschaft, 1948-2002
    DDC: 340.43
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    Keywords: Aufsatzsammlung ; Max-Planck-Institut ; Rechtswissenschaft ; Geschichte 1948-2002
    Note: Geschichte des Max-Planck-Instituts für Ausländisches und Internationales Privatrecht, 1949-2000
    URL: Volltext  (kostenfrei)
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  • 3
    ISBN: 9783525568682 , 3525568681
    Language: English
    Pages: 306 Seiten , Diagramme
    Series Statement: Research in contemporary religion volume 33
    Series Statement: Research in contemporary religion
    DDC: 306.60973
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    Keywords: Aufsatzsammlung ; Aufsatzsammlung ; USA ; Deutschland ; Glaubenszweifel ; Säkularisierung ; Religiöse Entwicklung ; Umfrage ; Geschichte 2019 ; Kulturvergleich ; Religionssoziologie ; Dekonversion
    URL: Volltext  (kostenfrei)
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  • 4
    ISBN: 9783666552908
    Language: German
    Pages: 1 Online-Ressource (330 Seiten)
    Additional Information: Rezensiert in Bloch, René S., 1969 - [Rezension von: Siquans, Agnethe, 1971-, Der gerettete Retter : Exodus 1-2 in patristischer und rabbinischer Interpretation] 2022
    Additional Information: Rezensiert in Lehnardt, Andreas, 1965 - [Rezension von: Siquans, Agnethe, 1971-, Der gerettete Retter : Exodus 1-2 in patristischer und rabbinischer Interpretation] 2022
    Series Statement: Ioudaioi Band 12
    Parallel Title: Erscheint auch als Siquans, Agnethe, 1971 - Der gerettete Retter
    DDC: 222.1206
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    Keywords: Bibel 1-2 Exodus
    Abstract: Exodus 1-2 erzählt von der Unterdrückung der Hebräer in Ägypten und der Geburt der künftigen Retters Mose. Christliche und jüdische Ausleger in der Spätantike interpretierten diesen Text aus ihrer je spezifischen Perspektive, als Teil ihrer religiösen Gemeinschaft. Sie gehen mit teils gemeinsamen, teils unterschiedlichen Voraussetzungen, Hermeneutiken und Methoden an der Text heran. Im Hintergrund stehen immer die religiöse Praxis und Lehre der eigenen religiösen Gemeinschaft. Dabei zeigen sich Prozesse der Rezeption ebenso wie Ablehnung und Abgrenzung. Besonders die christliche Schriftauslegung lässt vielfach Polemik gegen das Judentum erkennen, die sich durch die Jahrhunderte weiter fortgesetzt hat. Dennoch finden sich auch zahlreiche Berührungspunkte und gemeinsame Motive, die immer wiederkehren – neben spezifisch jüdischen und christlichen Traditionen. So entsteht in der patristischen und rabbinischen Auslegung ein vielfältiges Bild des biblischen Textes.
    Note: Literaturverzeichnis: Seite 293-311
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  • 5
    Language: German
    Pages: 1 Online-Ressource (302 Seiten)
    Series Statement: Critical studies in religion/Religionswissenschaft Band 15
    Parallel Title: Erscheint auch als Zeugin, Barbara Selbstermächtigung am Lebensende
    Dissertation note: Dissertation Universität Zürich 2019
    DDC: 201.762175
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    Keywords: Hochschulschrift ; Schweiz ; Religiöser Wandel ; Religiosität ; Individualisierung ; Sterbebegleitung ; Alternative Medizin ; Palliativpflege ; Spiritual Care ; Schweiz ; Neue Religiosität ; Seelsorge ; Sterbebegleitung
    Abstract: Immer mehr Menschen in der Schweiz praktizieren Yoga, glauben an eine Wiedergeburt und lassen sich komplementärmedizinisch behandeln. Barbara Zeugin untersucht, wie sich dieser religiöse Wandel auf die Begleitung am Lebensende auswirkt Insofern alternative Formen von Religion in der Schweiz zunehmen, ist es nicht erstaunlich, wenn in der Begleitung am Lebensende auch alternativ-religiöse Praktiken und alternative Heilverfahren sowie die entsprechenden Rationalisierungen immer mehr an Bedeutung gewinnen. Die Rekonstruktion einer solchen, als alternativ aufgefassten Sterbebegleitungspraxis führte die Religionswissenschaftlerin erstens in ein Hospiz für schwer Kranke und Sterbende und zweitens in ein anthroposophisch-medizinisches Spital, wo sie beobachtend und fragend den folgenden Fragen nachging: Welche alternativ-religiösen Handlungsformen und Rationalisierungen spielen in der Begleitung am Lebensende eine Rolle? Welche Bedeutung wird alternativen Heilpraktiken zugeschrieben? Wie sieht die konkrete Begleitungspraxis aus? Und worin besteht letztlich die Alternativität dieser Praxis resp. wie verhält sich diese zum Selbstanspruch der Palliative Care, die schwer Kranken und Sterbenden auch spirituell zu begleiten?
    Note: Literaturverzeichnis: Seite 245-301
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  • 6
    Online Resource
    Online Resource
    [Erscheinungsort nicht ermittelbar] : Verlag der Österreichischen Akademie der Wissenschaften
    Language: German
    Pages: 1 Online-Ressource
    Additional Information: Rezensiert in Lehnardt, Andreas, 1965 - [Rezension von: Siquans, Agnethe, 1971-, Der gerettete Retter : Exodus 1-2 in patristischer und rabbinischer Interpretation] 2022
    Additional Information: Rezensiert in Bloch, René S., 1969 - [Rezension von: Siquans, Agnethe, 1971-, Der gerettete Retter : Exodus 1-2 in patristischer und rabbinischer Interpretation] 2022
    Parallel Title: Erscheint auch als Siquans, Agnethe, 1971 - Der gerettete Retter
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    Keywords: Old Testaments ; Biblical studies & exegesis ; Judaism: sacred texts ; Bibel 1-2 Exodus ; Exegese ; Vätertheologie ; Frühjudentum ; Rabbinische Literatur ; Bibel 1-2 Exodus
    Abstract: The book deals with patristic and rabbinic interpretations of the birth story of Moses in Exodus 1-2. The Christian and Jewish exegetes of late antiquity interpreted the text as part of their Bible, in dialogue with each other and in dissociation from each other
    Abstract: Das Buch befasst sich mit patristischen und rabbinischen Interpretationen der Geburtsgeschichte des Mose in Exodus 1-2. Die christlichen und jüdischen Ausleger der Spätantike deuteten den Text als Teil ihrer Bibel, in Dialog miteinander und Abgrenzung voneinander
    Note: German
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  • 7
    ISBN: 9783525567326 , 3525567324
    Language: English
    Pages: 341 Seiten
    Series Statement: Research in contemporary religion volume 30
    Series Statement: Research in contemporary religion
    Parallel Title: Erscheint auch als Van Den Breemer, Rosemarie, 1973 - Governing cemeteries
    Parallel Title: Erscheint auch als Van Den Breemer, Rosemarie, 1973 - Governing cemeteries
    Dissertation note: Dissertation University of Oslo
    DDC: 393.094
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    Keywords: Hochschulschrift ; Niederlande ; Norwegen ; Frankreich ; Friedhof ; Bestattung ; Religiöser Pluralismus ; Säkularisierung ; Politik ; Niederlande ; Norwegen ; Frankreich ; Bestattung ; Politik
    Abstract: This comparative and multi-level study of state responses is confronted with huge complexity. Almost all existing theoretical and methodological approaches -such as secularism (including multiple secularisms or post-secularism)- do not take these complexities seriously into account, focusing on one concept only (wrong Leitdifferenz). They neglect different meanings of terms for agents in the field and they neglect the importance of different levels of governance, times, issues and minorities. This study, however, highlights minimally necessary complexity without drowning in this complexity. It draws clear conceptual, theoretical and methodological lessons, also in a broader sense for the study of governance of religious and cultural diversity and for the governance of migrations. It is a must read. (Veit Bader, Professor Emeritus, University of Amsterdam). Van den Breemer’s fascinating study of the religious governance of cemeteries by secular state institutions proves that cemeteries have become a privileged site to observe empirically the various ways in which the dual accommodation of religious-secular and multi-religious diversity takes place in today’s post-secular Western European societies. (Jose Casanova, Professor Emeritus, Georgetown University).
    Note: Literaturverzeichnis: Seite 293-314
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  • 8
    Online Resource
    Online Resource
    [Erscheinungsort nicht ermittelbar] : Verlag der Österreichischen Akademie der Wissenschaften
    ISBN: 9783666552908
    Language: German
    Pages: 1 Online-Ressource
    Additional Information: Rezensiert in Bloch, René S., 1969 - [Rezension von: Siquans, Agnethe, 1971-, Der gerettete Retter : Exodus 1-2 in patristischer und rabbinischer Interpretation] 2022
    Additional Information: Rezensiert in Lehnardt, Andreas, 1965 - [Rezension von: Siquans, Agnethe, 1971-, Der gerettete Retter : Exodus 1-2 in patristischer und rabbinischer Interpretation] 2022
    Parallel Title: Erscheint auch als Siquans, Agnethe, 1971 - Der gerettete Retter
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    Keywords: Old Testaments ; Biblical studies & exegesis ; Judaism: sacred texts ; Bibel 1-2 Exodus ; Exegese ; Vätertheologie ; Frühjudentum ; Rabbinische Literatur ; Bibel 1-2 Exodus
    Abstract: The book deals with patristic and rabbinic interpretations of the birth story of Moses in Exodus 1-2. The Christian and Jewish exegetes of late antiquity interpreted the text as part of their Bible, in dialogue with each other and in dissociation from each other
    Abstract: Das Buch befasst sich mit patristischen und rabbinischen Interpretationen der Geburtsgeschichte des Mose in Exodus 1-2. Die christlichen und jüdischen Ausleger der Spätantike deuteten den Text als Teil ihrer Bibel, in Dialog miteinander und Abgrenzung voneinander
    Note: German
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  • 9
    ISBN: 9783525370933
    Language: German
    Pages: X, 531 Seiten , Illustrationen, Karten
    Edition: Zweite, unveränderte Auflage
    Series Statement: Veröffentlichungen des Collegium Carolinum Band 141
    Dissertation note: Habilitationsschrift LMU München 2019
    DDC: 320.443609034
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    Keywords: Hochschulschrift ; Österreich-Ungarn ; Föderalismus ; Geschichte 1817-1918 ; Föderalismus ; Österreich-Ungarn ; Habsburger Dynastie : 1200- ; Geschichte 1800-1918
    Note: Quellen- und Literaturverzeichnis: Seite 419-521 , ISBN 9783525370933 doppelt vergeben
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  • 10
    Language: German
    Pages: 1 Online-Ressource (305 Seiten) , Illustrationen, 2 Karten
    Series Statement: Veröffentlichungen des Instituts für Europäische Geschichte Mainz Band 263
    Parallel Title: Erscheint auch als Techet, Péter, 1984 - Umkämpfte Kirche
    Dissertation note: Dissertation Johannes Gutenberg-Universität Mainz 2019
    DDC: 282.43609041
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    Keywords: Hochschulschrift ; Österreich-Ungarn ; Istrien ; Dalmatien ; Ethnische Identität ; Kulturelle Identität ; Konflikt ; Kirchliches Leben ; Katholische Kirche ; Geschichte 1890-1914 ; Österreich-Ungarn ; Istrien ; Dalmatien ; Ethnische Identität ; Kulturelle Identität ; Konflikt ; Kirchliches Leben ; Katholische Kirche ; Geschichte 1890-1914
    Abstract: Am Beispiel des multiethnischen Küstenlandes Österreich-Ungarn und anhand einer großen und neuen Quellenbasis zeigt Péter Techet eine katholische Kirche, in der die Konflikte auf den sozialen Interessen marginalisierter Schichten beruhen. Das Narrativ einer nationalistisch auseinandergefallenen Habsburgermonarchie wird dadurch infrage gestellt. Gerade in der heutigen Zeit, in der nationale und religiöse Fragen in Europa wieder zunehmend polarisieren, leistet die Studie einen wichtigen Beitrag zum Verständnis national und religiös (miss)verstandener Konfliktsituationen.
    Note: Quellen- und Literaturverzeichnis: Seite [263]-288 , "Das vorliegende Buch ist eine überarbeitete und gekürzte Fassung meiner Dissertation ..." (Vorwort, Seite 17)
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  • 11
    ISBN: 9783666567322
    Language: English
    Pages: 1 Online-Ressource (341 Seiten)
    Series Statement: Research in contemporary religion volume 30
    Parallel Title: Erscheint auch als Van Den Breemer, Rosemarie, 1973 - Governing cemeteries
    Dissertation note: Dissertation University of Oslo
    DDC: 393.094
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    Keywords: Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Niederlande ; Norwegen ; Frankreich ; Bestattung ; Politik
    Abstract: This comparative and multi-level study of state responses is confronted with huge complexity. Almost all existing theoretical and methodological approaches -such as secularism (including multiple secularisms or post-secularism)- do not take these complexities seriously into account, focusing on one concept only (wrong Leitdifferenz). They neglect different meanings of terms for agents in the field and they neglect the importance of different levels of governance, times, issues and minorities. This study, however, highlights minimally necessary complexity without drowning in this complexity. It draws clear conceptual, theoretical and methodological lessons, also in a broader sense for the study of governance of religious and cultural diversity and for the governance of migrations. It is a must read. (Veit Bader, Professor Emeritus, University of Amsterdam). Van den Breemer’s fascinating study of the religious governance of cemeteries by secular state institutions proves that cemeteries have become a privileged site to observe empirically the various ways in which the dual accommodation of religious-secular and multi-religious diversity takes place in today’s post-secular Western European societies. (Jose Casanova, Professor Emeritus, Georgetown University).
    Note: Literaturverzeichnis: Seite 293-314
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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  • 12
    ISBN: 9783788734688 , 378873468X
    Language: German
    Pages: 550 Seiten , Diagramme , 22 cm x 14.5 cm
    Additional Information: Rezensiert in Pohl-Patalong, Uta, 1965 - Kirche für die Stadt. Pluriforme urbane Gemeindeentwicklung unter den Bedingungen urbaner Segregation 2021
    Series Statement: Beiträge zu Evangelisation und Gemeindeentwicklung Band 29
    Series Statement: Beiträge zu Evangelisation und Gemeindeentwicklung
    Dissertation note: Dissertation Universität Greifswald 2019
    DDC: 253.091732
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    Keywords: Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Stadt ; Segregation ; Stadtsoziologie ; Kirche ; Gemeindewachstum ; Evangelisation ; Ekklesiologie ; Missionstheologie ; Evangelische Theologie ; Kirche ; Gemeindeentwicklung ; Evangelisation ; Verstädterung ; Sozialraum ; Pastoralsoziologie ; Missionstheologie
    Abstract: "Über 75 % der Deutschen leben in den sich ständig wandelnden urbanen Räumen –Tendenz steigend. Dieser dynamische Kontext lohnt einer kirchentheoretischen Untersuchung als Ort von Gemeindeentwicklung. Das vorliegende Werk stellt sich dieser Aufgabe, indem es den urbanen Kontext stadtsoziologisch erschließt sowie Wesen und Aufgabe der Kirche reflektiert. Theologisch folgt die Arbeit den Einsichten der missio Dei (Sendung Gottes) und beschreibt die zentrale kirchliche Aufgabe als »Kommunikation des Evangeliums« i.S.e. Bezeugen der Taten Gottes (martyria). Diese Kommunikation ereignet sich in der Gemeinschaft der Kirche (koinonia) und führt zur Anbetung Gottes (leiturgia) sowie zum Dienst am Nächsten bzw. an der Stadt (diakonia). In alldem bemüht sich eine urban formatierte Kirche um Kontextualität. Dieses Bemühen beinhaltet sowohl die Fähigkeiten den Kontext Stadt »lesen« zu können als auch die Bereitschaft der Gemeinden, sich ihre Struktur vom Kontext vorgeben zu lassen. Ziel ist es, vielfältige Ausdrucksformen urbaner Kirche zu entwickeln." (Verlagsinformation)
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  • 13
    Book
    Book
    Göttingen : Vandenhoeck & Ruprecht
    ISBN: 9783525634066 , 3525634064
    Language: German
    Pages: 150 Seiten , Diagramme , 23 cm x 15.5 cm
    Additional Information: Kritik in Scholl, Katharina, 1983 - Praxis 2021
    Additional Information: Rezensiert in Amberg, Peter Bestatten. M. e. Geleitwort v. R. Sörries 2021
    Series Statement: Praktische Theologie konkret Band 2
    Series Statement: Praktische Theologie konkret
    DDC: 265.85
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    Keywords: Lehrbuch ; Kirchliche Bestattung ; Gottesdienst ; Evangelische Kirche ; Kirchliche Bestattung ; Praktische Theologie ; Evangelische Theologie
    Abstract: "Mit dem Wandel der Bestattungskultur verändert sich auch die kirchliche Bestattungspraxis. Das Buch informiert über neuere praktisch-theologische Ansätze und deren Erkenntnisgewinn für die Praxis. Es beschreibt das spannungsreiche Praxisfeld zwischen den Bedürfnissen der Trauernden, den Dienstleistungen der Bestatter*innen und den kirchlichen Anliegen. Für das praktische Handeln werden Impulse anhand von Fallbeispielen gegeben. Diese helfen, eigene Handlungsspielräume auch in Konfliktsituationen und strittigen Fragen zu erweitern. Pfarrer*innen, Vikar*innen und Prädikant*innen erhalten konkrete Anregungen für Gottesdienst, Predigt und neue Formen der Trauerbegleitung. Ebenso werden besondere Herausforderungen bedacht, so etwa das Bestatten von Sternenkindern, interreligiöse Trauerfeiern oder Tierbestattungen." (Verlagsinformation)
    Note: Literaturverzeichnis: Seite 143-150. - Mit 1 Abbildung und 8 Tabellen
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  • 14
    Online Resource
    Online Resource
    Göttingen : Vandenhoeck & Ruprecht
    ISBN: 9783666101588
    Language: German , English
    Pages: 1 Online-Ressource (361 Seiten)
    Series Statement: Veröffentlichungen des Instituts für Europäische Geschichte Mainz 130
    Series Statement: Beiheft
    Series Statement: Abteilung für Universalgeschichte
    Parallel Title: Erscheint auch als Glaubenskämpfe
    DDC: 940
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    Keywords: Aufsatzsammlung ; Katholizismus ; Gewalt ; Geschichte 1800-1900
    Note: Enthält zusammenfassungen der Artikel in englischer Sprache
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  • 15
    ISBN: 9783666616303
    Language: German
    Pages: 1 Online-Ressource
    Edition: 1. Auflage 2019
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
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    Keywords: Totengedächtnis ; Feuerbestattung ; Bestattungsrecht ; Soziologie ; Diamant ; Asche ; Erinnerung ; Bestattung ; Trauer ; Toter ; Evangelische Theologie ; Kunstwerk ; Bestattungskultur ; Erinnerungsartefakt ; Aschediamant ; Erinnerungsdiamant ; Tod ; Trauer ; Edelstein ; Übergangsritual ; Bestattung ; Krematorium ; Trauerbegleitung ; 1543: Hardcover, Softcover / Religion, Theologie/Praktische Theologie ; Aufsatzsammlung ; Toter ; Feuerbestattung ; Asche ; Diamant ; Kunstwerk ; Erinnerung ; Soziologie ; Evangelische Theologie ; Bestattung ; Diamant ; Trauer ; Totengedächtnis ; Bestattungsrecht
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 16
    ISBN: 9783525355916 , 3525355912
    Language: German
    Pages: 439 Seiten , Illustrationen , 23.2 cm x 15.5 cm
    Series Statement: Religiöse Kulturen im Europa der Neuzeit Band 15
    Series Statement: Religiöse Kulturen im Europa der Neuzeit
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Dissertation note: Dissertation Ludwig-Maximilians-Universität München 2017
    DDC: 297.48
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    Keywords: Bektaschi-Orden ; Geschichte 1826-1925 ; Kulturbeziehungen ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Bektaschi-Orden ; Kulturbeziehungen ; Geschichte 1826-1925
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  • 17
    ISBN: 3525370822 , 9783525370827
    Language: German
    Pages: 255 Seiten , Illustration, Diagramme , 23 cm x 15.5 cm
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als Gewalt und Gewaltfreiheit in Judentum, Christentum und Islam
    DDC: 201.7
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    Keywords: Aufsatzsammlung ; Konferenzschrift 2016 ; Christentum ; Judentum ; Islam ; Gewalt ; Gewaltlosigkeit ; Monotheismus ; Gewalt ; Gewaltlosigkeit ; Geschichte
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  • 18
    ISBN: 9783525702642 , 3525702647
    Language: German
    Pages: 208 Seiten , 1 Illustration, 1 Tabelle , 20.5 cm x 12.3 cm
    Parallel Title: Erscheint auch als Kießling, Klaus Seelsorge interkulturell
    DDC: 253.52
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    Keywords: Aufsatzsammlung ; Seelsorge ; Interkulturalität ; Pastoralpsychologie ; Katholische Theologie
    Note: Literaturverzeichnis: Seite 191-205
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  • 19
    ISBN: 9783525356890 , 3525356897
    Language: German
    Pages: 409 Seiten , Illustrationen , 23.2 cm x 15.5 cm
    Series Statement: Kulturen des Entscheidens Band 1
    Series Statement: Kulturen des Entscheidens
    Parallel Title: Erscheint auch als Konferenz "Ressourcen des Entscheidens" (2017 : Münster (Westf)) Kulturen des Entscheidens
    DDC: 306
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    Keywords: Konferenzschrift 2017 ; Konferenzschrift 2017 ; Konferenzsammelwerk ; Konferenzschrift ; Entscheidung ; Kultur ; Geschichte
    Note: Basiert auf Beiträgen zu einer Tagung, die der SFB 1150 "Kulturen des Entscheidens" am 24.-26. Mai 2017 zum Thema "Ressourcen des Entscheidens" durchgeführt hat. - Vorwort
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  • 20
    ISBN: 9783666105272
    Language: German
    Series Statement: Veröffentlichungen des Instituts für Europäische Geschichte Mainz 117
    Series Statement: Beihefte
    Series Statement: Abteilung für Abendländische Religionsgeschichte
    Parallel Title: Erscheint auch als Ringen um Versöhnung. Versöhnungsprozesse zwischen Religion, Politik und Gesellschaft (Veranstaltung : 2016 : Mainz) Ringen um Versöhnung ; 2: Versöhnungsprozesse zwischen Religion, Politik und Gesellschaft
    DDC: 230
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    Keywords: Peace-building Congresses ; Reconciliation Congresses ; Reconciliation Congresses Political aspects ; Reconciliation Congresses Religious aspects ; International relations ; Peace-building ; International relations ; Reconciliation ; Reconciliation ; Political aspects ; Reconciliation ; Religious aspects ; Europe ; Conference papers and proceedings ; Konferenzschrift 2016 ; Deutschland ; Polen ; Frankreich ; Religion ; Politik ; Gesellschaft ; Vergangenheitsbewältigung ; Versöhnung ; Konflikt
    Note: "... im Rahmen einer Tagung, die im Juni 2016 in Mainz stattgefunden hat" (Vorwort)
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  • 21
    ISBN: 9783525616307
    Language: German
    Pages: 238 Seiten , Illustrationen, Diagramme
    Parallel Title: Erscheint auch als
    DDC: 393.9
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Bestattungsrecht ; Asche ; Trauer ; Bestattung ; Totengedächtnis ; Soziologie ; Kunstwerk ; Diamant ; Erinnerung ; Toter ; Feuerbestattung ; Evangelische Theologie ; Paperback / softback ; Bestattungskultur ; Erinnerungsartefakt ; Aschediamant ; Erinnerungsdiamant ; Tod ; Trauer ; Edelstein ; Übergangsritual ; Bestattung ; Krematorium ; Trauerbegleitung ; 1543: Hardcover, Softcover / Religion, Theologie/Praktische Theologie ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Bestattung ; Diamant ; Trauer ; Totengedächtnis ; Bestattungsrecht ; Toter ; Feuerbestattung ; Asche ; Diamant ; Kunstwerk ; Erinnerung ; Soziologie ; Evangelische Theologie
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  • 22
    ISBN: 9783525540657 , 3525540655
    Language: German
    Pages: 340 Seiten , 23.2 cm x 15.5 cm
    Series Statement: Critical studies in religion, Religionswissenschaft Band 11
    Series Statement: Critical studies in religion, Religionswissenschaft
    Dissertation note: Dissertationsschrift Universität Heidelberg 2015
    DDC: 290
    RVK:
    RVK:
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    Keywords: Islam ; Politik ; Frankreich ; Algerien ; Große Pariser Moschee ; Hochschulschrift ; Frankreich ; Große Pariser Moschee ; Islam ; Politik ; Algerien
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  • 23
    ISBN: 9783666540653
    Language: German
    Pages: 1 Online-Ressource
    Series Statement: Critical studies in religion, Religionswissenschaft Band 11
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Dissertation note: Dissertationsschrift Universität Heidelberg 2015
    DDC: 290
    RVK:
    RVK:
    RVK:
    Keywords: Politik ; Islam ; Algerien ; Große Pariser Moschee ; Frankreich ; Hochschulschrift ; Frankreich ; Große Pariser Moschee ; Islam ; Politik ; Algerien
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 24
    ISBN: 9783525552711 , 3525552718
    Language: English
    Pages: 214 Seiten , Illustrationen
    Series Statement: Refo500 Academic Studies Volume 45
    Series Statement: Refo500 Academic Studies
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    DDC: 274.3906
    RVK:
    Keywords: Geschichte 1450-1650 ; Geschichte ; Reformation ; Konfessionalisierung ; Ungarn ; Siebenbürgen ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Ungarn ; Siebenbürgen ; Reformation ; Konfessionalisierung ; Geschichte 1450-1650 ; Ungarn ; Siebenbürgen ; Reformation ; Konfessionalisierung ; Geschichte
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  • 25
    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
    RVK:
    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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  • 26
    ISBN: 9789264285675
    Language: English
    Pages: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - peer review reports on the exchange of information on tax rulings
    RVK:
    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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  • 27
    ISBN: 9783647531427
    Language: German
    Pages: 1 Online-Ressource (1025 pages)
    Edition: 1st ed
    Additional Information: Rezensiert in Yarbrough, Robert W., 1953 - [Rezension von: Smend, Rudolf, 1932-, Kritiker und Exegeten : Porträtskizzen zu vier Jahrhunderten alttestamentlicher Wissenschaft] 2021
    Parallel Title: Erscheint auch als Smend, Rudolf, 1932 - Kritiker und Exegeten
    DDC: 303.69094159999997
    RVK:
    Keywords: Reconciliation ; Electronic books ; Biografie ; Aufsatzsammlung ; Bibel Altes Testament ; Exegese ; Geschichte 1600-2012 ; Bibel Altes Testament ; Exeget ; Geschichte 1600-2012 ; Bibel Altes Testament ; Bibelwissenschaft ; Historische Persönlichkeit ; Geschichte 1564-2012
    Abstract: "Cover" -- "Title Page" -- "Copyright" -- "Table of Contents" -- "Body" -- "Vorwort" -- "Die Buxtorfs (1564â1732)" -- "Johannes Buxtorf I (1564â1629)" -- "Johannes Buxtorf II (1599â1664)" -- "Johann Jacob Buxtorf (1645â1704)" -- "Johannes Buxtorf III (1663â1732)" -- "Samuel Bochart (1599â1667)" -- "Baruch de Spinoza (1632â1677)" -- "Richard Simon (1638â1712)" -- "Johann Gottlob Carpzov (1679â1767)" -- "Jean Astruc (1684â1766)" -- "Robert Lowth (1710â1787)" -- "Johann David Michaelis (1717â1791)" -- "Johann Gottfried Herder (1744â1803)" -- "Johann Gottfried Eichhorn (1752â1827)" -- "Wilhelm Martin Leberecht de Wette (1780â1849)" -- "Wilhelm Gesenius (1786â1842)" -- "Friedrich Bleek (1793â1859)" -- "Ernst Wilhelm Hengstenberg (1802â1869)" -- "Heinrich Ewald (1803â1875)" -- "Franz Delitzsch (1813â1890)" -- "Abraham Kuenen (1828â1891)" -- "Adolf Kamphausen (1829â1909)" -- "Emil Kautzsch (1841â1910) " -- "Julius Wellhausen (1844â1918)" -- "Bernhard Duhm (1847â1928)" -- "Bernhard Stade (1848â1906)" -- "Hermann Guthe (1849â1936)" -- "Karl Budde (1850â1935)" -- "Rudolf Smend (1851â1913)" -- "Rudolf Kittel (1853â1929)" -- "Karl Marti (1855â1925)" -- "Johannes Meinhold (1861â1937)" -- "Hermann Gunkel (1862â1932)" -- "Alfred Rahlfs (1865â1935)" -- "Alfred Bertholet (1868â1951)" -- "Otto Procksch (1874â1947)" -- "Hugo GreÃmann (1877â1927)" -- "Gustav Hölscher (1877â1955)" -- "Martin Buber (1878â1965)" -- "Ludwig Köhler (1880â1956)" -- "Albrecht Alt (1883â1956)" -- "Sigmund Mowinckel (1884â1965)" -- "Otto EiÃfeldt (1887â1973)" -- "Walter Baumgartner (1887â1970)" -- "Wilhelm Rudolph (1891â1987)" -- "Johannes Hempel (1891â1964)" -- "Wilhelm Vischer (1895â1988)" -- "Gerhard von Rad (1901â1971)" -- "Martin Noth (1902â1968)" -- "Isac Leo Seeligmann (1907â1982)
    Abstract: "Walther Zimmerli (1907â1983)" -- "Hans Walter Wolff (1911â1993) " -- "Lothar Perlitt (1930â2012)" -- "Diethelm Michel (1931â1999)" -- "Timo Veijola (1947â2005)" -- "Nachweis der Erstveröffentlichungen" -- "Bildnachweis
    URL: Volltext  (lizenzpflichtig)
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  • 28
    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
    RVK:
    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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  • 29
    ISBN: 9789264244047
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als International regulatory co-operation
    RVK:
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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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  • 30
    ISBN: 3525558449 , 9783525558447
    Language: German
    Pages: 428 Seiten , Illustrationen
    Series Statement: Arbeiten zur Geschichte des Pietismus Band 61
    Series Statement: Arbeiten zur Geschichte des Pietismus
    DDC: 234.131
    RVK:
    Keywords: Medicine Congresses Religious aspects ; Pietism Congresses History ; Medicine Germany ; Religious aspects ; Congresses ; Pietism Germany ; History ; Congresses ; Konferenzschrift 11.04.2014-12.04.2014 ; Festschrift ; Aufsatzsammlung ; Konferenzschrift 11.04.2014-12.04.2014 ; Festschrift ; Aufsatzsammlung ; Medizin ; Pietismus ; Geschichte ; Pietismus ; Kultur ; Geschichte ; Habrich, Christa 1940-2013 ; Medizin ; Gesundheitsverhalten ; Pietismus ; Geschichte 1700-1900 ; Glaubensheilung ; Pietismus ; Geschichte 1700-1900 ; Alchemie ; Frömmigkeit ; Pietismus ; Geschichte 1700-1900
    Note: "Sie hat den maßgeblichen Anstoß für die hier vorrangig dokumentierte wissenschaftliche Tagung Pietismus und Heilkunst. Ethik, pansophisch-alchimistische und magnetische Tradtitionen gegeben, die jedoch am 11. und 12. April 2014 in Frankfurt am Main (Evangelischer Regionalverband, Dominikanerkloster) ..." (Vorwort)
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  • 31
    ISBN: 3525552467 , 9783525552469
    Language: German , English
    Pages: 163 Seiten , 28 x 23 cm
    Parallel Title: Erscheint auch als Heimann-Jelinek, Felicitas, 1954 - Glaubensfragen
    RVK:
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    Keywords: Museum Ulm ; Geschichte 1200-1500 ; Religious pluralism--Europe--History--Exhibitions ; Ulm ; Ausstellungskatalog Ulmer Museum 28.02.2016-03.07.2016 ; Ausstellungskatalog Museum of the Bible 28.02.2016-03.07.2016 ; Bildband ; Ulm ; Religion ; Geschichte 1200-1500 ; Museum of the Bible ; Ulmer Museum ; Christentum ; Judentum ; Islam ; Handschrift ; Kunst ; Geschichte 15. Jh. ; Süddeutschland ; Jüdische Kunst ; Judaika
    Note: "Dieser Katalog erschien anlässlich der Ausstellung 'Glaubensfragen. Chatrooms auf dem Weg in die Neuzeit', Ulmer Museum, 28. Februar-3. Juli 2016. Schirmherr Ivo Gönner, Oberbürgermeister der Stadt Ulm" (Impressum, Seite [167]) , "This catalog has been published on the occasion of the exhibition 'Questions of Faith: Chatrooms at the Dawn of the Modern Era', Ulmer Museum, 28 February-3 July 2016. Under the patronage of Ivo Gönner, Lord Mayor of the City of Ulm" (Imprint, Seite [167]) , Literaturangaben , Texte deutsch und englisch
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  • 32
    ISBN: 9783525101452
    Language: English
    Pages: 324 Seiten , 24 cm x 16 cm
    Series Statement: Veröffentlichungen des Instituts für Europäische Geschichte Mainz 110
    Series Statement: Supplement
    Series Statement: Abteilung für Abendländische Religionsgeschichte, Abteilung für Universalgeschichte
    Series Statement: V&R academic
    DDC: 306.09409
    RVK:
    RVK:
    RVK:
    Keywords: Humanity Congresses History ; Europe Congresses Civilization ; Philosophy ; Konferenzschrift 2015 ; Konferenzschrift 2015 ; Europa ; Humanität ; Menschenrecht ; Menschenwürde ; Geschichte ; Humanität ; Menschenwürde ; Ethik ; Christliche Ethik ; Geschichte 1500-2000 ; Philanthropie ; Kirchliche Sozialarbeit ; Geschichte 1500-2000
    Note: "The present volume grew out of the interdisciplinary conference "Humanity - a History of European Concepts in Practice", sponsored by the research group "Concepts of Humanity and Humanitarian Practice", in October 2015 at the Leibniz Institute of European History in Mainz." (Acknowledgements)
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  • 33
    ISBN: 3525490119 , 9783525490112
    Language: German
    Pages: 206 Seiten , 6 Illustrationen
    Parallel Title: Erscheint auch als Prüll, Livia, 1961 - Trans* im Glück
    DDC: 306.76/8
    RVK:
    RVK:
    RVK:
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    Keywords: Prüll, Livia ; Transgender people Biography ; Gender nonconformity ; Sexual minorities ; Sex change ; Medical ethics ; Gender identity ; Gender Identity ; Transgender Persons ; Autobiography ; Transsexualität
    Note: Literaturverzeichnis: Seite 192-201
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  • 34
    ISBN: 9783525101452 , 9783666101458
    Language: English
    Pages: Online-Ressource (324 S.)
    Series Statement: Veröffentlichungen des Instituts für Europäische Geschichte Mainz 110
    Series Statement: Supplement
    Series Statement: Abteilung für Abendländische Religionsgeschichte, Abteilung für Universalgeschichte
    Series Statement: V&R academic
    RVK:
    RVK:
    RVK:
    Keywords: Social sciences (General) ; Konferenzschrift 2015 ; Konferenzschrift 2015 ; Europa ; Humanität ; Menschenrecht ; Menschenwürde ; Geschichte
    Abstract: This volume investigates the development of the concepts and practices of “humanity” from the sixteenth century up to the present. By taking a comparative and interdisciplinary approach, the contributers focus on Europe as well as Europe’s relations to other world regions in the process that shaped “humanity”. They show how this emerging concept led to the overcoming of fundamental divisions in many spheres on the one hand and the formation of new hierarchies on the other
    Note: English
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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  • 35
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
    RVK:
    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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  • 36
    ISBN: 9783525101414 , 3525101414
    Language: English
    Pages: 293 Seiten , 12 Illustrationen
    Series Statement: Veröffentlichungen des Instituts für Europäische Geschichte Mainz - Beihefte supplement 107
    Series Statement: Veröffentlichungen des Instituts für Europäische Geschichte Mainz - Beihefte
    Parallel Title: Erscheint auch als
    DDC: 266.0234
    RVK:
    RVK:
    RVK:
    Keywords: Geschichte 1700-1970 ; Indigenes Volk ; Kulturkontakt ; Missionar ; Europa ; Religionsgeschichte ; Interkulturalität ; Kulturkontakte ; Konferenzschrift 2014 ; Konferenzschrift 2014 ; Konferenzschrift ; Konferenzschrift 2014 ; Aufsatzsammlung ; Europa ; Missionar ; Kulturkontakt ; Indigenes Volk ; Geschichte 1700-1970
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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  • 37
    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
    RVK:
    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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  • 38
    ISBN: 9783825238544 , 3825238547
    Language: German
    Pages: 240 Seiten
    Series Statement: UTB 3854
    Series Statement: UTB
    Parallel Title: Erscheint auch als Ritual und Ritualdynamik
    DDC: 203.8
    RVK:
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Ritualisierung ; Ritual ; Religionswissenschaft ; Ritus ; Sozialwissenschaften ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Ritual ; Ritualisierung ; Sozialwissenschaften ; Ritus ; Religionswissenschaft
    Note: Literaturangaben
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  • 39
    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
    RVK:
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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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  • 40
    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
    RVK:
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
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  • 41
    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
    RVK:
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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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  • 42
    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
    RVK:
    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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  • 43
    ISBN: 3525540175 , 9783525540176
    Language: German , English
    Pages: 347 Seiten , 237 mm x 160 mm
    Series Statement: Critical studies in religion / Religionswissenschaft (CSRRW) volume 4
    Series Statement: Critical studies in religion, Religionswissenschaft
    Parallel Title: Erscheint auch als Alternative voices
    Parallel Title: Erscheint auch als Alternative voices
    Former Title: Festschrift Ulrich Berner
    DDC: 200
    RVK:
    Keywords: Religions ; Aufsatzsammlung ; Festschrift ; Religiöser Pluralismus ; Religionswissenschaft
    Abstract: "When scholarship presents the histories, belief systems, and ritual patterns of specific religious groups, it often privileges victorious and élite fractions of those communities to the detriment and neglect of alternative, dissonant, and resurgent voices. The contributions in this volume, which include case studies on various religions and academic contexts, illustrate the importance of listening to those alternative voices for the study of religion."--Back cover
    Note: Beitr. teilw. dt., teilw. engl , Introduction , pt. 2. The plurality of voices in religious, cultural, and ethnic encounters. The slaves of Allah: Ifa divination portrayal of Islamic tradition: an intertextual encounter , pt. 3. Alternative voices within religious traditions. Diverging Muslim views on health care in Sweden: an outline of a new research field , pt. 4. Plurality in the study of religion. Ist religiöse Vielfalt etwas Gutes? Pluralismus und Pluralität in der Religionswissenschaft , Beitr. teilw. dt., teilw. engl.
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  • 44
    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
    RVK:
    RVK:
    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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  • 45
    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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  • 46
    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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  • 47
    ISBN: 9789264115026
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
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  • 48
    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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  • 49
    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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  • 50
    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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  • 51
    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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  • 52
    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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  • 53
    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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  • 54
    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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  • 55
    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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  • 56
    ISBN: 9789264117884
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Luxembourg 2011 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Luxemburg ; Finanzverwaltung ; Steuersystem
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  • 57
    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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  • 58
    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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  • 59
    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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  • 60
    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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  • 61
    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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  • 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: 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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  • 64
    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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  • 65
    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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  • 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
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  • 67
    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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  • 68
    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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  • 69
    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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  • 70
    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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  • 71
    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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  • 72
    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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  • 73
    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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  • 74
    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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  • 75
    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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  • 76
    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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  • 77
    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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  • 78
    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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  • 79
    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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  • 80
    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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  • 81
    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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  • 82
    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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  • 83
    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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  • 84
    ISBN: 9789264095472
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    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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  • 85
    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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  • 86
    Language: English
    Edition: 2010
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
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  • 87
    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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  • 88
    ISBN: 9789264085886
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa; Deutschland 2010
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa: Deutschland 2010
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    RVK:
    RVK:
    RVK:
    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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  • 89
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    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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  • 90
    ISBN: 9789264095458
    Language: English
    Pages: Online-Ressource (74 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    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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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264088016
    Language: English
    Pages: Online-Ressource (224 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Mise en œuvre des standards de transparence fiscale ; Manuel pour les évaluateurs et les juridictions
    Parallel Title: Erscheint auch als Implementing the tax transparency standards
    RVK:
    Keywords: Taxation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264088008 , 9789264088009
    Language: English
    Pages: Online-Ressource (219 p)
    Edition: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Parallel Title: Print version Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions
    DDC: 352.44
    RVK:
    Keywords: Taxation ; Taxation Law and legislation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews.  It provides contextual background information on the Global Forum and the peer review process.  It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process.  Assessors should be familiar with the information and documents contained in this handbook as it wi
    Description / Table of Contents: About the Global Forum; About this Handbook; The Peer Review Process; Key Documents of the Global Forum for Peer Reviews; Terms of Reference; Methodology; Assessment Criteria; Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary; The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary; Enabling Effective Exchange of Information: Availability and Reliability - StandardThe Joint Ad Hoc Group on Accounts(JAHGA) Report; The 2006 OECD Manual on Information Exchange - Module on General and Legal Aspects of Exchange of Information
    Description / Table of Contents: The 2006 OECD Manual on Information Exchange - Module 1 on Exchange of Information on RequestThe OECD's Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes;
    Note: "Global Forum on Transparency and Exchange of Information for Tax Purposes , Also available in French: Mise en oeuvre des standards de transparence fiscale : manuel pour les évaluateurs et les juridictions , Includes bibliographical references , Electronic reproduction; Available via World Wide Web
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264024748
    Language: English
    Pages: Online-Ressource (147 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.18
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation of SMEs
    RVK:
    RVK:
    Keywords: KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Steuerrecht ; Klein- und Mittelbetrieb ; OECD
    Abstract: This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.
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  • 94
    ISBN: 9789264042032
    Language: English
    Pages: Online-Ressource (308 p.) , ill.
    Parallel Title: Druckausg. International investment law
    Parallel Title: Erscheint auch als Understanding concepts and tracking innovations
    RVK:
    Keywords: Internationales Investitionsrecht ; Finance and Investment ; Auslandsinvestition ; Internationales Wirtschaftsrecht
    Abstract: International investment agreements set ground rules for how host governments treat foreign investors. This companion volume to International Investment Perspectives provides an unparalleled source of information on four key issues: the definition of investor and investment; the interpretation of umbrella clauses in investment agreements; coverage of environmental, labour and anti-corruption issues; and the interaction between investment and services chapters in selected regional trade agreements.
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  • 95
    ISBN: 9789264031739
    Language: English
    Pages: Online-Ressource (118 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Soutien à l'agriculture, valeur des actifs fonciers et ajustement sectoriel ; Conséquences pour la réforme
    Parallel Title: Parallelausg. Soutien à l'agriculture, valeur des actifs fonciers et ajustement sectoriel : Conséquences pour la réforme
    Parallel Title: Erscheint auch als Huang, Hsin Agricultural support, farm land values and sectoral adjustement
    RVK:
    RVK:
    Keywords: Agrarsubvention ; Agrarboden ; Bodenpreis ; OECD-Staaten ; Agricultural subsidies ; Agriculture Economic aspects ; Land tenure Government policy ; Land use Planning ; Agriculture and Food ; Landwirtschaft ; Subvention ; Wirkung ; Vermögensentwicklung ; Strukturanpassung
    Abstract: Governments intervene in the agricultural sector through policies that both support and shape agricultural production. This leads to two important outcomes. First, agriculture specific programmes intended to increase the welfare of farmers can become capitalised into asset values. Second, many policies, in particular regulatory ones, reduce asset mobility, resulting in reduced economic efficiency due a sub-optimal allocation of resources. This study focuses on the capitalisation of government support into land rents and prices. It assesses the consequences of inflated asset values, and suggests lessons for future policy making.
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264027411
    Language: English
    Pages: Online-Ressource (94 p.) , ill.
    Parallel Title: Parallelausg. Corruption ; Glossaire des normes pénales internationales
    RVK:
    Keywords: Governance
    Abstract: This Glossary explains the key elements required to classify corruption as a criminal act, according to three major international conventions: (1) the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions; (2) the Council of Europe’s Criminal Law Convention on Corruption; and (3) the United Nation’s Convention against Corruption. The Glossary examines and elaborates on the requirements of the conventions and explains how they can be effectively introduced into the national legislation. The Glossary is also a practical tool for monitoring country compliance with the international anti-corruption conventions, as well as raising awareness of these conventions.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264039803
    Language: English
    Pages: Online-Ressource (142 p)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Specialised Anti-Corruption Institutions; Review of Models (Russian version)
    Parallel Title: Parallelausg. Specialised Anti-Corruption Institutions; Review of Models (Ukrainian version)
    Parallel Title: Erscheint auch als Specialised anti-corruption institutions
    DDC: 364.1323
    RVK:
    Keywords: Korruption ; Osteuropa ; Zentralasien ; Governance ; Osteuropa ; Zentralasien ; Korruption
    Abstract: International anti-corruption treaties, including the UN Convention against Corruption, require member states to establish two types of anti-corruption institutions – one to prevent corruption and the other to combat corruption through law enforcement. The treaties also establish standards for such anti-corruption institutions – they should be independent, specialised and have sufficient resources to meet their challenging tasks. This book analyses the main functions of prevention and combating corruption and discusses practical ways to ensure the independence, specialisation and resources of anti-corruption bodies. The book further studies the different forms of specialisation which exist in different countries and describes 14 anti-corruption agencies from around the world, including preventive, law-enforcement and combined or multipurpose agencies. Analysis of key factors which can lead anti-corruption bodies to success or failure, together with a rich body of country specific information, practical facts and contact details will make this book a useful tool for those policy-makers who seek to strengthen anti-corruption institutions in their countries.
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  • 98
    ISBN: 9789264031715
    Language: French
    Pages: Online-Ressource (136 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Climate Change in the European Alps; Adapting Winter Tourism and Natural Hazards Management
    Parallel Title: Parallelausg. Klimawandel in den Alpen; Anpassung des Wintertourismus und des Naturgefahrenmanagements
    RVK:
    RVK:
    Keywords: Environment ; Austria ; France ; Germany ; Italy ; Switzerland
    Abstract: Ce rapport présente la première analyse internationale systématique des effets du changement climatique sur la fiabilité de l’enneigement dans les Alpes. Ces dernières années ont été parmi les plus chaudes des cinq siècles écoulés, et les projections des modèles climatiques annoncent des changements encore plus nets dans la région au cours des décennies à venir. Conjuguée au recul des glaciers et à la fonte du permafrost en altitude, la diminution de la quantité de neige, plus bas, aura un impact non négligeable sur les activités touristiques tributaires de la neige et sur la gestion des risques naturels. Au-delà des Alpes, les implications de cette évaluation peuvent être extrapolées à d’autres chaînes de montagnes susceptibles d’être confrontées à des problèmes climatiques et contextuels similaires, par exemple en Amérique du Nord, en Australie et en Nouvelle-Zélande.
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264029712
    Language: English
    Pages: 1 Online-Ressource
    DDC: 305.26
    RVK:
    RVK:
    Keywords: Gesellschaft ; Politik ; Older people Government policy ; Older people Services for ; Population aging Government policy ; Population aging Social aspects ; Retirement ; Bevölkerungsentwicklung ; Öffentlicher Sektor ; Alternde Bevölkerung ; Arbeitnehmer ; Verwaltung ; OECD countries Officials and employees ; Retirement ; Öffentlicher Sektor ; Arbeitnehmer ; Alternde Bevölkerung ; Verwaltung ; Bevölkerungsentwicklung
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264038332
    Language: English
    Pages: Online-Ressource (280 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Asian insolvency systems
    RVK:
    Keywords: Insolvenz ; Asien ; Finance and Investment ; Governance ; Aufsatzsammlung ; Asien ; Insolvenzrecht
    Abstract: As Asian markets are now increasingly integrated in the world economy their domestic insolvency systems need to meet the expectations of international investors and lenders. Many Asian jurisdictions are responding by reforming insolvency laws, introducing new procedures and strengthening institutions, but others are much less active. This conference proceedings includes papers showing how far various Asian countries have come in building effective and predictable insolvency systems and shows to what extent their systems provide confidence to investors and lenders.
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