Your email was sent successfully. Check your inbox.

An error occurred while sending the email. Please try again.

Proceed reservation?

Export
Filter
  • 2015-2019  (4)
  • 2000-2004  (4)
  • Paris
  • Paris : OECD Publishing
  • Law  (8)
Datasource
Material
Language
Years
Year
Author, Corporation
Publisher
Keywords
Subjects(RVK)
  • 1
    Online Resource
    Online Resource
    Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2017)
    Paris : OECD Publishing
    Details
    ISBN: 9789264285675
    Language: English
    Pages: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - peer review reports on the exchange of information on tax rulings
    RVK:
    PP 6702
    Keywords: Information ; Steuerpolitik ; Unternehmensbesteuerung ; Besteuerungsverfahren ; Taxation ; Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmen ; Steuerrecht ; Steuerplanung ; Geschichte 2016
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 100 jurisdictions have joined the Inclusive Framework and will take part in a peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses countries against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges of rulings; and v) transparency on certain aspect of intellectual property regimes. This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. It covers the jurisdictions which participated in the BEPS Project prior to the creation of the Inclusive Framework, and it assesses implementation for the 1 January 2016 – 31 December 2016 period.
    DOI: 10.1787/9789264285675-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Diffuse Pollution, Degraded Waters : Emerging Policy Solutions (2017)
    Paris : OECD Publishing
    Details
    ISBN: 9789264269064
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Diffuse pollution, degraded waters
    RVK:
    PN 797
    Keywords: Gewässerbelastung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; OECD ; Wasserverschmutzung ; Kontrolle ; Wassergüte
    Abstract: After decades of regulation and investment to reduce point source water pollution, OECD countries still face water quality challenges (e.g. eutrophication) from diffuse agricultural and urban sources of pollution, that is disperse pollution from surface runoff, soil filtration and atmospheric deposition. The relative lack of progress reflects the complexities of controlling multiple pollutants from multiple sources, their high spatial and temporal variability, associated transactions costs, and limited political acceptability of regulatory measures. This report outlines the water quality challenges facing OECD countries today, presents a range of policy instruments and innovative case studies of diffuse pollution control, and concludes with an integrated policy framework to tackle diffuse water pollution. An optimal approach will likely entail a mix of policy interventions reflecting the basic OECD principles of water quality management – pollution prevention, treatment at source, the polluter pays and beneficiary pays principles, equity, and policy coherence.
    DOI: 10.1787/9789264269064-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    International Regulatory Co-operation : The Role of International Organisations in Fostering Better Rules of Globalisation (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264244047
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als International regulatory co-operation
    RVK:
    MK 4000
    RVK:
    PR 2353
    Keywords: Regulierung ; Internationale Zusammenarbeit ; Internationale Organisation ; Governance ; Regulierung ; Internationale Organisation
    Abstract: Borders are becoming increasingly porous, with growing flows of goods, services, people and capital. Governments, more than ever, need to co-ordinate their efforts to develop global standards to address climate change, as well as crises related to finance, health, environment and migration; secure peace; and ensure sustainable economic prosperity and social inclusion. International organisations play a key role in fostering multilateral action and addressing the fragmentation that may undermine effective domestic action. To shed greater light on international standard setting, this unique report collects, compares and assesses the practices of 50 international organisations on their governance arrangements, operational modalities, use of quality management disciplines and co-operation efforts. It analyses different types of organisations – inter-governmental, supra-national, trans-governmental and private – and identifies avenues for making their action more effective, inclusive and relevant.
    DOI: 10.1787/9789264244047-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Data-Driven Innovation : Big Data for Growth and Well-Being (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
    RVK:
    PZ 4500
    Keywords: Science and Technology ; Bericht ; Big Data ; Weltwirtschaft ; Wohlstand
    Abstract: Today, the generation and use of huge volumes of data are redefining our “intelligence” capacity and our social and economic landscapes, spurring new industries, processes and products, and creating significant competitive advantages. In this sense, data-driven innovation (DDI) has become a key pillar of 21st-century growth, with the potential to significantly enhance productivity, resource efficiency, economic competitiveness, and social well-being. Greater access to and use of data create a wide array of impacts and policy challenges, ranging from privacy and consumer protection to open access issues and measurement concerns, across public and private health, legal and science domains. This report aims to improve the evidence base on the role of DDI for promoting growth and well-being, and provide policy guidance on how to maximise the benefits of DDI and mitigate the associated economic and societal risks.
    DOI: 10.1787/9789264229358-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Taxation and Electronic Commerce : Implementing the Ottawa Taxation Framework Conditions (2001)
    Paris : OECD Publishing
    Details
    ISBN: 9789264189799
    Language: English
    Pages: Online-Ressource (240 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Commerce électronique et fiscalité ; Mise en oeuvre des conditions cadres d'Ottawa sur la fiscalité
    RVK:
    PZ 3600
    Keywords: Taxation ; Science and Technology
    Abstract: How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce compliance costs? These are just some of the pressing questions addressed in this book. This volume provides a comprehensive guide to the status of the OECD-led international work on these questions, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues. It sets out the latest thinking of the OECD's Committee on Fiscal Affairs on the taxation aspects of electronic commerce, and on progress toward implementing the Ottawa Taxation Framework Conditions. It includes a number of documents for public review and comment, and details the outputs from the past two years' intensive dialogue with the international business community and with non-member economies. As such it is an invaluable reference for all those interested in how governments around the globe are responding to the taxation challenges presented by e-commerce.
    DOI: 10.1787/9789264189799-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Taxation and Electronic Commerce : Implementing the Ottawa Taxation Framework Conditions (2001)
    Paris : OECD Publishing
    Details
    ISBN: 9789264185951
    Language: English
    Pages: Online-Ressource (232 p.)
    Parallel Title: Print version Taxation and Electronic Commerce : Implementing the Ottawa Taxation Framework Conditions
    DDC: 343
    RVK:
    PZ 3600
    Keywords: Electronic books ; Finanzverwaltung ; Optimale Besteuerung ; Verbrauchsteuer ; Electronic Commerce
    Abstract: How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce compliance costs? These are just some of the pressing questions addressed in this book. This volume provides a comprehensive guide to the status of the OECD-led international work on these questions, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administ
    Description / Table of Contents: Preface by the Chair oftheCommitteeonFiscalAffairs ElectronicCommerce: Realisingthe Potential; Table of Contents; Part I. Emerging Conclusions and Recommendations by the Committee on Fiscal Affairs; Chapter 1. An Overview of Progress Since the Ottawa 1998 Conference; Chapter 2. Consumption Tax Aspects of Electronic Commerce: Developing International Guidelines...; Chapter 3. Tax Administration Aspects of Electronic Commerce: Responding to the Challenges and Opportunities; Chapter 4. Application of Tax Treaty Concepts to Electronic Commerce
    Description / Table of Contents: Part II. Input from the Technical Advisory Groups (TAGs)Chapter 5. An Overview of the TAG Process and its Contribution to the CFA's Work; Part III. Taking Forward the CFA's Work on Taxation and Electronic Commerce; Chapter 6. The Next Phase of Implementing the Taxation Framework Conditions: Progressing Further Work...; Annexes; Annex I. The Ottawa Taxation Framework Conditions; Annex II. Organisation Chart of the CFA's Work on Electronic Commerce (1999-2000); Annex III. Composition of the Technical Advisory Groups (TAGS) (1999-2000);
    Note: Description based upon print version of record
    DOI: 10.1787/9789264189799-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    Voluntary Approaches for Environmental Policy : An Assessment (2000)
    Paris : OECD Publishing
    Details
    ISBN: 9789264180260
    Language: English
    Pages: Online-Ressource (144 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les approches volontaires dans les politiques de l'environnement ; Analyse et évaluation
    RVK:
    QT 200
    RVK:
    PS 4200
    RVK:
    PR 2359
    RVK:
    AR 28300
    Keywords: Environment ; OECD ; Selbstverpflichtung ; Mitgliedsstaaten
    Abstract: Voluntary approaches are schemes whereby firms make commitments to improve their environmental performance.They cover arrangements such as public voluntary programmes, negotiated agreements or unilateral commitments. Until recently, voluntary approaches have not been subject to systematic analysis, inasmuch as, unlike taxes and tradable permits, they have not been prescribed by economic theory. Voluntary approaches were "invented" by those who devise and implement them: policy-makers, business associations, individual firms, non-governmental associations, etc. The use of voluntary approaches in environmental policy (e.g.negotiated agreements between Government and industry) is spreading and attracting growing interest in OECD countries. This book provides a systematic analysis of the different types of voluntary approaches, their economic characteristics, their role and effectiveness.
    DOI: 10.1787/9789264180260-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 8
    Online Resource
    Online Resource
    Voluntary Approaches for Environmental Policy : An Assessment (2000)
    Paris : OECD Publishing
    Details
    ISBN: 9789264171312
    Language: English
    Pages: Online-Ressource (141 p.)
    Parallel Title: Print version Voluntary Approaches for Environmental Policy : An Assessment
    DDC: 333.7
    RVK:
    AR 28300
    RVK:
    PR 2359
    RVK:
    PS 4200
    RVK:
    QT 200
    Keywords: Electronic books ; OECD ; Selbstverpflichtung ; Mitgliedsstaaten
    Abstract: Voluntary approaches are schemes whereby firms make commitments to improve their environmental performance.They cover arrangements such as public voluntary programmes, negotiated agreements or unilateral commitments. Until recently, voluntary approaches have not been subject to systematic analysis, inasmuch as, unlike taxes and tradable permits, they have not been prescribed by economic theory. Voluntary approaches were "invented" by those who devise and implement them: policy-makers, business associations, individual firms, non-governmental associations, etc. The use of voluntary ap
    Description / Table of Contents: Foreword; Table of Contents; Executive Summary; Chapter 1. The Economic Analysis of Voluntary Approaches; Chapter 2. Empirical Evidence of the Use of Voluntary Approaches in OECD Countries; Chapter 3. Towards an Evaluation of Voluntary Approaches; Chapter 4. Conclusions and Recommendations; References;
    Note: Description based upon print version of record
    DOI: 10.1787/9789264180260-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...