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  • 2015-2019  (387)
  • Paris : OECD Publishing  (386)
  • Cambridge : Cambridge University Press  (1)
  • Taxation  (387)
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  • 1
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264311480 , 9789264313453 , 9789264313712
    Sprache: Englisch
    Seiten: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Pratiques Fiscales Dommageables - Rapport d'étape de 2018 sur les régimes préférentiels : Cadre inclusif sur le BEPS : Action 5
    Paralleltitel: Erscheint auch als Harmful tax practices - 2018 progress report on preferential regimes
    Schlagwort(e): Steuerpolitik ; Internationale Zusammenarbeit ; Steuerharmonisierung ; Transparenz ; OECD-Staaten ; G20-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur ; OECD ; Steuerpolitik ; Internationale Kooperation ; Transparenz
    Kurzfassung: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members’ preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264738584
    Sprache: Deutsch
    Seiten: 1 Online-Ressource (320 p.) , 16 x 23cm.
    Paralleltitel: Parallele Sprachausgabe Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
    Paralleltitel: Parallele Sprachausgabe Norme d'échange automatique de renseignements relatifs aux comptes financiers en matière fiscale, Seconde édition
    Paralleltitel: Parallele Sprachausgabe Estándar para el intercambio automático de información sobre cuentas financieras, Segunda edición
    Schlagwort(e): Taxation
    Kurzfassung: Der gemeinsame Meldestandard, der auf Wunsch der G20 entwickelt und am 15. Juli 2014 vom Rat der OECD beschlossen wurde, sieht vor, dass Staaten und Gebiete Informationen von ihren Finanzinstituten beschaffen und diese jährlich mit anderen Staaten und Gebieten automatisch austauschen. Im gemeinsamen Meldestandard sind die auszutauschenden Informationen über Finanzkonten, die meldepflichtigen Finanzinstitute, die unter den gemeinsamen Meldestandard fallenden unterschiedlichen Arten von Konten und Steuerpflichtigen sowie die von den Finanzinstituten zu erfüllenden Sorgfaltspflichten dargelegt. Diese Publikation enthält folgende Teile: Muster für eine Vereinbarung zwischen den zuständigen Behörden (Mustervereinbarung) über den automatischen Austausch von nach dem gemeinsamen Meldestandard übermittelten Informationen; gemeinsamer Meldestandard; Kommentare zur Mustervereinbarung und zum gemeinsamen Meldestandard und das Benutzerhandbuch zum XML-Schema für den gemeinsamen Meldestandard. In dieser Ausgabe wurde der hintere Teil des Benutzerhandbuchs zum XML-Schema für den gemeinsamen Meldestandard erweitert. Er enthält zusätzliche technische Erläuterungen zur Vornahme von Korrekturen und Stornierungen im XML-Schema für den gemeinsamen Meldestandard sowie eine Reihe überarbeiteter und erweiterter Beispiele für Korrekturen. Das restliche Dokument wurde seit der ersten Ausgabe von 2014 nicht verändert.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 3
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264639416 , 9789264344112 , 9789264368330
    Sprache: Englisch
    Seiten: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Le rôle des plateformes numériques dans la collecte de la TVA/TPS sur les ventes en ligne
    Paralleltitel: Erscheint auch als The role of digital platforms in the collection of VAT/GST on online sales
    Schlagwort(e): Besteuerungsverfahren ; Umsatzsteuer ; Online-Handel ; Digitale Plattform ; Taxation ; Portal ; Online-Shop ; Besteuerungsverfahren ; Umsatzsteuer
    Kurzfassung: This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms. It builds on the solutions for the effective collection of VAT/GST on digital sales included in the International VAT/GST Guidelines and the 2015 BEPS Action 1 Final Report “Addressing the Tax Challenges of the Digital Economy.” It is of particular relevance recognising the growing importance of the platform economy and notably the potential of digital platforms to significantly enhance the effectiveness of VAT/GST collection given their important role in generating, facilitating and/or executing online sales.
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  • 4
    Sprache: Englisch
    Seiten: 1 Online-Ressource (19 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.27
    Schlagwort(e): Taxation
    Kurzfassung: This paper examines the relationship between the degree of administrative decentralisation across levels of government in health care decision-making and health care spending, life expectancy as well as hospital costs. This empirical analysis builds on previous analytical research carried out by the OECD (Lorenzoni, Murtin et al., 2018; Lorenzoni and Marino, 2017), both of which established new methodological tools to analyse health sector performance. The present analysis extends this framework to examine the impact of centralisation versus decentralisation of responsibilities across levels of government, making use of newly collected data on governance and expenditure assignment, as well as non-linear empirical specifications.
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  • 5
    Sprache: Englisch
    Seiten: 1 Online-Ressource (29 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.26
    Schlagwort(e): Taxation
    Kurzfassung: How do administrative and fiscal decentralisation relate to education system performance? The question is answered by exploiting a panel with several different measures of fiscal decentralisation: a measure of administrative decentralisation, as well as a measure of school autonomy (using six waves of PISA). These measures are related to educational outcomes, measured by PISA score country averages. The panel includes year fixed effects and multiple country covariates. Overall, a positive relationship is found linking administrative and fiscal decentralisation with performance, as measured by PISA tests. School autonomy is also positively related with educational outcomes, strengthening the estimated effects of administrative and fiscal decentralisation.
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  • 6
    Sprache: Englisch
    Seiten: 1 Online-Ressource (29 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.30
    Schlagwort(e): Taxation
    Kurzfassung: The population in OECD countries is ageing rapidly, which will have significant macroeconomic impacts, including on public expenditure and tax revenues. This paper analyses the consequences of population ageing at the sub-central government (SCG) levels and introduces the ‘SCG fiscal vulnerability to ageing’ indicator. This indicator identifies the countries in which SCGs on average are “vulnerable” to the ageing of their population from a fiscal perspective (both from the expenditure and revenue side). The paper posits that the economic and fiscal consequences of an ageing population goes beyond the central-SCG boundaries. Therefore, in order to make fiscal frameworks “ageing-resilient”, countries require a coherent fiscal strategy, which focuses on tax and spending reforms, with a whole-of-government approach that brings together central governments and SCGs.
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  • 7
    Sprache: Englisch
    Seiten: 1 Online-Ressource (38 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.29
    Schlagwort(e): Taxation
    Kurzfassung: The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After summarizing the wide-spread use of the tax autonomy results by researchers addressing a range of policy issues, the paper highlights recent trends in sub-central government revenues and presents the results of the latest survey of tax autonomy, completed in 2017. Using the OECD’s tax autonomy methodology, the paper for the first time assesses local government tax autonomy in the 50 US states. The analysis reveals that US local governments have somewhat more tax autonomy than local governments in the average OECD country. The paper includes suggestions for further refinements of the tax autonomy methodology.
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  • 8
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD Observer
    Sprache: Englisch
    Seiten: 1 Online-Ressource (3 p.)
    Titel der Quelle: OECD Observer
    Schlagwort(e): Employment ; Taxation
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 9
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD Observer
    Sprache: Englisch
    Seiten: 1 Online-Ressource (2 p.)
    Paralleltitel: Parallele Sprachausgabe La classe moyenne a-t-elle encore les moyens ?
    Titel der Quelle: OECD Observer
    Schlagwort(e): Employment ; Social Issues/Migration/Health ; Taxation ; Economics
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 10
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264755024 , 9789264765078 , 9789264827837
    Sprache: Englisch
    Seiten: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als Tax morale
    Schlagwort(e): Steuermoral ; Finance and Investment ; Governance ; Taxation ; Development ; Steuermoral
    Kurzfassung: Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
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  • 11
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264874442 , 9789264357228 , 9789264814370
    Sprache: Englisch
    Seiten: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als The sharing and gig economy
    Schlagwort(e): Digitale Plattform ; Share Economy ; Selbstständige ; Steuer ; Besteuerungsverfahren ; OECD-Staaten ; Employment ; Taxation ; OECD ; Besteuerungsverfahren
    Kurzfassung: This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.
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  • 12
    Sprache: Englisch
    Seiten: 1 Online-Ressource (54 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.28
    Schlagwort(e): Taxation
    Kurzfassung: Based on an OECD survey, this paper presents quantitative and qualitative data on the decentralisation of health systems, focusing on how they vary according to different institutional characteristics and what types of performance measurement systems are used in the health sector. Decision-making in health care tends to rest largely with the central government, which has considerable power across many aspects of the delivery of health services. However, sub-national governments have more control over decisions regarding the inputs, outputs and monitoring of health care services. The majority of OECD countries tends to rely on centralised performance measurement systems, especially to monitor the performance of hospital providers, focusing more on improving performance rather than reducing service costs. Less likely to be monitored under a specific performance framework are providers of ancillary services, retailers and other providers of medical goods, and providers of preventive care.
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  • 13
    Sprache: Englisch
    Seiten: 1 Online-Ressource (98 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.25
    Schlagwort(e): Taxation
    Kurzfassung: The paper develops new measures of spending power and performance across five key sectors of sub-national government service delivery –- education, long-term care, transport services, social housing and health care. The new indicators reveal unique insights about how responsibilities are assigned across levels of government, which enable the analysis of different arrangements on outcomes. Differences in characteristics across sectors and types of countries may have important consequences for intergovernmental fiscal relations.
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  • 14
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  L'Observateur de l'OCDE
    Sprache: Französisch
    Seiten: 1 Online-Ressource (2 p.)
    Paralleltitel: Parallele Sprachausgabe Middling Through
    Titel der Quelle: L'Observateur de l'OCDE
    Schlagwort(e): Employment ; Social Issues/Migration/Health ; Taxation ; Economics
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 15
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264699410 , 9789264627352 , 9789264483637
    Sprache: Englisch
    Seiten: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als Tax revenue implications of decarbonising road transport
    Schlagwort(e): Straßenverkehr ; Nachhaltige Mobilität ; Treibhausgas-Emissionen ; Steuereinnahmen ; Slowenien ; Energy ; Environment ; Taxation ; Trade ; Slovenia
    Kurzfassung: This report investigates how tax revenue from transport fuels could evolve over time as vehicles rely less on fossil fuels, with a focus on the case study of the Republic of Slovenia. Reducing the reliance on fossil fuels in the transport sector is a welcome development from the perspective of its climate and health impacts and of reduced energy dependence. However, under current settings, reduced fuel use will also lead to a loss of tax revenues, which may put stress on government budgets. Based on simulations for Slovenia, with a 2050 horizon, the report provides an in-depth assessment of the taxation of road transport and investigates how tax policy could adapt to declining fossil fuel use in the long term if the objective is to maintain revenues at current levels while taking fairness and efficiency considerations into account. It finds that gradual tax reforms, with an evolving mix of taxes, shifting from taxes on fuel to taxes on distances driven, can contribute to more sustainable tax policy over the long term.
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  • 16
    ISBN: 9789264966505
    Sprache: Englisch
    Seiten: 1 Online-Ressource (92 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Netherlands
    Kurzfassung: This publication contains the Supplementary Peer Review Report on the Exchange of Information on Request of Curaçao.
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  • 17
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264462274
    Sprache: Französisch
    Seiten: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Corporate Tax Statistics, First Edition
    Schlagwort(e): Taxation
    Kurzfassung: Statistiques de l'impôt sur les sociétés rassemble un ensemble d'informations pour soutenir l'analyse de la fiscalité des entreprises et des pratiques d'érosion de la base d'imposition et de transfert de bénéfices (BEPS). Il s'agit de la première édition de cette publication, qui a été l'un des principaux résultats de l'action 11 du projet BEPS de l'OCDE/G20 et de son ensemble de 15 mesures adoptées en 2015 pour lutter contre l'évasion fiscale. La nouvelle publication et la base de données qui l'accompagne comprennent quatre grandes catégories de données sur les taux d'imposition des sociétés, les recettes, les taux d'imposition effectifs et les incitations fiscales à la R&D et l'innovation, entre autres séries de données, et couvrent les juridictions de l'OCDE ainsi que les juridictions du Cadre inclusif sur le BEPS.
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  • 18
    ISBN: 9789264309883
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Romania (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Rumänien ; OECD-Staaten ; G20-Staaten ; Taxation ; Romania ; Rumänien ; Steuerrecht
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Romania.
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  • 19
    ISBN: 9789264309944
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Slovenia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowenien ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovenia ; Slowenien ; Steuerrecht
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Slovenia.
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  • 20
    Titel: РЕШЕНИЕ ПРОБЛЕМЫ ПРОМЫШЛЕННОГО ЗАГРЯЗНЕНИЯ ВОЗДУХА В КАЗАХСТАНЕ : Руководящие принципы реформирования политики в области экологических платежей
    ISBN: 9789264867031 , 9789264460553 , 9789264932913
    Sprache: Russisch
    Seiten: 1 Online-Ressource (184 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Addressing Industrial Air Pollution in Kazakhstan: Reforming Environmental Payments Policy Guidelines
    Schlagwort(e): Environment ; Governance ; Social Issues/Migration/Health ; Taxation ; Kazakhstan
    Kurzfassung: В Казахстане, с тех пор, как он стал независимым, зафиксированы впечатляющие темпы экономического роста, в основном в результате экспорта биржевых товаров и высокого уровня использования энергии. Эти темпы неустойчивы и создают значительное загрязнение воздуха, особенно из стационарных промышленных источников. Это ставит под угрозу устремления страны в области развития к 2050 году стать одной из ведущих экономик мира и приблизиться по уровню жизни к государствам — членам ОЭСР. В данной публикации, которая опирается на более ранние исследования ОЭСР, показано, что в Казахстане экологические платежи (экологические налоги, взыскания за несоблюдение требований и компенсация экологического ущерба) за промышленные загрязнители воздуха, применяемые в настоящее время, препятствуют энергоэффективности и борьбе с загрязнением жесткими мерами реагирования на несоблюдение требований и сосредоточенностью на привлечении доходов. Кроме того, они увеличивают издержки, связанные с ведением бизнеса в стране, и приносят мало пользы окружающей среде. Необходимо провести дальнейшие серьезные реформы регулирования экологических платежей в духе принципа «загрязнитель платит». В данном отчете представлены руководящие принципы реформ, основанные на положениях о загрязнении воздуха государств — членов ОЭСР и результатах анализа системы Казахстана, который ОЭСР проводила в тесном сотрудничестве с Правительством Казахстана.
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  • 21
    ISBN: 9789264309968
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Iceland (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Island ; OECD-Staaten ; G20-Staaten ; Taxation ; Iceland ; Bericht ; OECD ; Island ; Internationales Steuerrecht ; Island ; Internationales Steuerrecht ; Gewinnverlagerung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Iceland.
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  • 22
    ISBN: 9789264309982
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hungary (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Ungarn ; OECD-Staaten ; G20-Staaten ; Taxation ; Hungary ; Bericht ; OECD ; Ungarn ; Internationales Steuerrecht ; Ungarn ; Internationales Steuerrecht ; Gewinnverlagerung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hungary.
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  • 23
    ISBN: 9789264310001
    Sprache: Englisch
    Seiten: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Greece (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Griechenland ; OECD-Staaten ; G20-Staaten ; Taxation ; Greece ; Griechenland ; Steuerrecht
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Greece.
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  • 24
    ISBN: 9789264309890
    Sprache: Englisch
    Seiten: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Slovak Republic (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowakei ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovak Republic ; OECD ; Slowakei ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Slovak Republic.
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  • 25
    ISBN: 9789264545861
    Sprache: Englisch
    Seiten: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Liechtenstein 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Liechtenstein.
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  • 26
    ISBN: 9789264730274
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Hong Kong (China) 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Hongkong ; Taxation ; Hong Kong, China ; Hongkong ; Steuerverwaltung ; Finanzverwaltung ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Hong Kong (China).
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  • 27
    ISBN: 9789264733527
    Sprache: Englisch
    Seiten: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: The Netherlands (stage 2)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Niederlande ; G20-Staaten ; Taxation ; Netherlands ; G-20-Staaten ; Niederlande ; Internationales Steuerrecht
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the Netherlands, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 28
    ISBN: 9789264810389
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Chile (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Chile ; OECD-Staaten ; G20-Staaten ; Taxation ; Chile ; Chile ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Chile.
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  • 29
    ISBN: 9789264625556
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Russian Federation (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Russland ; OECD-Staaten ; G20-Staaten ; Taxation ; Russian Federation
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Russian Federation.
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  • 30
    ISBN: 9789264790841
    Sprache: Englisch
    Seiten: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Lithuania (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Litauen ; OECD-Staaten ; G20-Staaten ; Taxation ; Lithuania
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Lithuania.
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  • 31
    ISBN: 9789264598362
    Sprache: Englisch
    Seiten: 1 Online-Ressource (95 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Costa Rica (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Costa Rica ; Taxation ; Costa Rica ; Costa Rica ; Finanzverwaltung ; Steuer ; Grenzüberschreitende Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Costa Rica.
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  • 32
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 127 Seiten) , Illustrationen
    Suppl.: Anhang zu Milanez, Anna Taxation and the future of work Paris : OECD Publishing, 2019
    Serie: OECD taxation working papers no. 42
    Schlagwort(e): Taxation ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and discusses the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers. The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 33
    ISBN: 9789264407244 , 9789264311503 , 9789264523104
    Sprache: Französisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallele Sprachausgabe Harmful Tax Practices - 2018 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5
    Schlagwort(e): Taxation
    Kurzfassung: Le Rapport sur l’Action 5 établit l’un des quatre standards minimums prévus par le projet BEPS que tous les membres du Cadre inclusif se sont engagés à mettre en œuvre. Un aspect du standard minimum défini par l’Action 5 se rapporte au processus d’examen par les pairs des régimes fiscaux préférentiels afin d’identifier les caractéristiques de ces régimes qui peuvent faciliter l'érosion de la base et le transfert de bénéfices et peuvent donc avoir une incidence défavorable sur l'assiette fiscale d'autres juridictions. Ce rapport d'étape constitue une mise à jour du rapport de 2015 sur l’Action 5 du BEPS et du Rapport d'étape de 2017. Il contient les résultats de l'examen de tous les régimes fiscaux préférentiels des membres du Cadre inclusif sur le BEPS qui ont été identifiés depuis le projet BEPS. Les résultats présentés sont ceux en date du mois de janvier de 2019. En outre, le Cadre inclusif a approuvé une nouvelle norme rétablissant l'obligation d'activités substantielles pour les juridictions qui ne prélèvent pas d’impôt ou qu’un impôt insignifiant. Ce rapport décrit en détail cette nouvelle norme ainsi que les autres initiatives engagées en vue de compléter ou de réviser le cadre applicable aux pratiques fiscales dommageables. Enfin, il présente les prochaines étapes des travaux consacrés aux pratiques fiscales dommageables.
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  • 34
    ISBN: 9789264310087
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Turkey (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Türkei ; OECD-Staaten ; G20-Staaten ; Taxation ; Turkey ; OECD ; Türkei ; G-20-Staaten ; Besteuerungsverfahren ; Gewinnverlagerung ; Internationales Einkommensteuerrecht ; Internationales Steuerrecht ; Konfliktregelung ; Steuervermeidung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Turkey.
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  • 35
    ISBN: 9789264327658
    Sprache: Englisch
    Seiten: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: United States (stage 2)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; USA ; G20-Staaten ; Taxation ; United States ; G-20-Staaten ; USA ; Internationales Steuerrecht ; Konfliktregelung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United States, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 36
    ISBN: 9789264629783
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Panama 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Steuer ; Zollverwaltung ; Finanzbehörde
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Panama.
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  • 37
    ISBN: 9789264728035
    Sprache: Englisch
    Seiten: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Switzerland (stage 2)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Schweiz ; G20-Staaten ; Taxation ; Switzerland ; Schweiz ; G-20-Staaten ; Internationales Steuerrecht
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 38
    ISBN: 9789264474079
    Sprache: Englisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: India (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indien ; OECD-Staaten ; G20-Staaten ; Taxation ; India ; Indien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by India.
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  • 39
    ISBN: 9789264944046
    Sprache: Englisch
    Seiten: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: South Africa (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Südafrika ; OECD-Staaten ; G20-Staaten ; Taxation ; South Africa ; Südafrika
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by South Africa.
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  • 40
    ISBN: 9789264995468
    Sprache: Englisch
    Seiten: 1 Online-Ressource (79 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Nauru 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nauru ; Taxation ; Nauru ; Nauru ; Finanzverwaltung ; Steuer
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Nauru.
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  • 41
    ISBN: 9789264790186
    Sprache: Englisch
    Seiten: 1 Online-Ressource (137 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Malaysia (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malaysia ; Taxation ; Malaysia ; Bericht ; Malaysia ; Steuer ; Zollverwaltung ; Finanzbehörde
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Malaysia.
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  • 42
    ISBN: 9789264408111
    Sprache: Englisch
    Seiten: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Canada (stage 2)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kanada ; G20-Staaten ; Taxation ; Canada ; Kanada ; G-20-Staaten ; Internationales Steuerrecht ; Konfliktregelung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Canada, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 43
    ISBN: 9789264840706
    Sprache: Englisch
    Seiten: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Croatia 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kroatien ; Taxation ; Croatia
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Croatia.
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  • 44
    ISBN: 9789264772984
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: China (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; China ; OECD-Staaten ; G20-Staaten ; Taxation ; China, People’s Republic ; Hongkong ; Steuer ; Internationales Steuerrecht ; Steuervermeidung ; Konfliktregelung ; G-20-Staaten
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the People's Republic of China.
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  • 45
    ISBN: 9789264691162
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Saudi Arabia 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Saudi Arabia.
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  • 46
    ISBN: 9789264937314
    Sprache: Englisch
    Seiten: 1 Online-Ressource (73 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Federated States of Micronesia 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of ; Mikronesien ; Finanzverwaltung ; Steuer
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Federated States of Micronesia.
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  • 47
    ISBN: 9789264346659
    Sprache: Englisch
    Seiten: 1 Online-Ressource (115 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Guatemala (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guatemala ; Taxation ; Guatemala ; Guatemala ; Finanzbehörde ; Steuer ; Grenzüberschreitende Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Guatemala.
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  • 48
    ISBN: 9789264452329
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Argentina (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Argentinien ; OECD-Staaten ; G20-Staaten ; Taxation ; Argentina ; Argentinien ; G-20-Staaten ; Internationales Steuerrecht
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Argentina.
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  • 49
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264576643 , 9789264438293 , 9789264383807
    Sprache: Französisch
    Seiten: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe The Role of Digital Platforms in the Collection of VAT/GST on Online Sales
    Schlagwort(e): Taxation
    Kurzfassung: Ce rapport propose des orientations pratiques pour les autorités fiscales pour la conception et la mise en œuvre des diverses solutions disponibles pour impliquer les plateformes numériques, y compris les places de marché du commerce électronique dans la collecte efficace et effective de la TVA/TPS sur le commerce numérique de biens, de services et de biens incorporels. En particulier, il inclut de nouvelles mesures pour rendre les plateformes numériques responsables de la TVA/TPS sur les ventes réalisées par les vendeurs en ligne via ces plateformes, ainsi que d’autres mesures telles que le partage d’informations et l’amélioration de la coopération administrative entre autorités fiscales et plateformes numériques. Il se base sur les solutions pour la collecte efficace de la TVA/TPS sur les ventes numériques proposées par les Principes directeurs internationaux pour la TVA/TPS et le Rapport final 2015 BEPS Action 1 - Relever les défis fiscaux posés par l’économie numérique. Il est particulièrement pertinent dans le contexte de la croissance de l’économie des plateformes et du potentiel des plateformes numériques pour améliorer de manière significative l’efficacité de la collecte de la TVA/TPS, compte tenu de leur rôle important dans la réalisation, la facilitation et/ou l’exécution des ventes en ligne.
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  • 50
    ISBN: 9789264745322
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Spain 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Spanien ; Taxation ; Spain ; Spanien ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Spain.
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  • 51
    ISBN: 9789264310742
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Estonia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Estland ; OECD-Staaten ; G20-Staaten ; Taxation ; Estonia ; Bericht ; Estland ; Internationales Steuerrecht ; Estland ; Internationales Steuerrecht ; Gewinnverlagerung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Estonia.
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  • 52
    ISBN: 9789264714175 , 9789264762718 , 9789264342187
    Sprache: Englisch
    Seiten: 1 Online-Ressource (566 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Country-by-country reporting
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; Taxation ; G-20-Staaten ; Internationales Steuerrecht ; Konfliktregelung
    Kurzfassung: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world will boost tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This second annual peer review report reflects the outcome of the second review which considered all aspects of implementation. It contains the review of 116 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
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  • 53
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264937079 , 9789264438422 , 9789264641495
    Sprache: Englisch
    Seiten: 1 Online-Ressource (164 p.) , 21 x 28cm.
    Serie: OECD Green Growth Studies
    Paralleltitel: Parallele Sprachausgabe РЕШЕНИЕ ПРОБЛЕМЫ ПРОМЫШЛЕННОГО ЗАГРЯЗНЕНИЯ ВОЗДУХА В КАЗАХСТАНЕ: Руководящие принципы реформирования политики в области экологических платежей
    Paralleltitel: Erscheint auch als Addressing industrial air pollution in Kazakhstan
    Schlagwort(e): Luftverschmutzung ; Industrie ; Umweltabgabe ; Reform ; Kasachstan ; Environment ; Governance ; Social Issues/Migration/Health ; Taxation ; Kazakhstan
    Kurzfassung: Kazakhstan has recorded impressive economic growth rates since its independence, driven mainly by export of commodities and high rate of energy use. These rates are not sustainable and are generating significant air pollution, in particular from industrial stationary sources. This is putting at risk the country’s development ambitions to become one of the top global economies by 2050 and converge towards OECD living standards. Building on OECD previous analysis, this publication shows that Kazakhstan’s environmental payments (environmentally related taxes, non-compliance penalties and compensation for damage regulation) for industrial air pollutants, as currently applied, impede energy efficiency and pollution abatement with heavy-handed non-compliance responses and focus on rising revenues. They also add to the cost of doing businesses in the country with limited environmental benefit. In the spirit of the Polluter-Pays Principle, much more reforms of regulation of environmental payments are needed. This report provides guidelines for reform drawing from air pollution regulations in OECD member countries and the results of the analysis of the system in Kazakhstan carried out by the OECD in close co-operation with the Government of Kazakhstan.
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  • 54
    ISBN: 9789264700109
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Bulgaria (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Bulgarien ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Bulgaria.
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  • 55
    ISBN: 9789264820296
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Steuer
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Botswana.
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  • 56
    ISBN: 9789264980570
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: United Kingdom (stage 2)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Großbritannien ; G20-Staaten ; Taxation ; United Kingdom ; G-20-Staaten ; Großbritannien ; Internationales Steuerrecht ; Konfliktregelung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Kingdom, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 57
    ISBN: 9789264794511
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Taxation ; Croatia
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Croatia.
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  • 58
    ISBN: 9789264321816 , 9789264395138 , 9789264560369
    Sprache: Englisch
    Seiten: 1 Online-Ressource (611 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Harmful tax practices - 2018 peer review reports on the exchange of information on tax rulings
    Schlagwort(e): Taxation ; Steuerbescheid
    Kurzfassung: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 135 jurisdictions have joined the Inclusive Framework and take part in the 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 jurisdictions 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 on rulings; and v) transparency on certain aspects of intellectual property regimes. Recommendations are issued where improvements are needed to meet the minimum standard. This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 112 jurisdictions. It assesses implementation for the 1 January - 31 December 2018 period.
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  • 59
    ISBN: 9789264519916
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: United Arab Emirates 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Vereinigte Arabische Emirate ; Taxation ; United Arab Emirates
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the United Arab Emirates.
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  • 60
    ISBN: 9789264846951
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Andorra 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andora ; Steuer ; Zollverwaltung ; Finanzbehörde
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Andorra.
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  • 61
    ISBN: 9789264604032
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominican Republic 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dominikanische Republik ; Taxation ; Dominican Republic ; Dominikanische Republik ; Steuer ; Zollverwaltung ; Finanzbehörde
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Dominican Republic.
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  • 62
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Suppl.: Anhang Milanez, Anna Annex - Taxation and the future of work Paris : OECD Publishing, 2019
    Serie: OECD taxation working papers no. 41
    Schlagwort(e): Einkommensteuer ; Arbeitskräfte ; Selbstständige ; Arbeitsgesellschaft ; OECD-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased flexibility in the workforce, or detrimental, representing a deterioration in job quality driven by automation, globalisation and the market power of large employers? These changes also raise crucial issues for tax systems. Differences in tax treatment across employment forms may create tax arbitrage opportunities. This paper investigates the potential for such opportunities for eight countries. It models the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers (with applicable tax rules detailed in the paper’s annex). The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 63
    ISBN: 9789264597181
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Luxembourg 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Luxembourg.
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  • 64
    ISBN: 9789264729407
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: The Netherlands 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Niederlande ; Taxation ; Netherlands ; Niederlande ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Netherlands.
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  • 65
    ISBN: 9789264455030
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Turks and Caicos Islands 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Steuer ; Finanzverwaltung ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Turks and Caicos Islands.
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  • 66
    ISBN: 9789264922808
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Republic of North Macedonia 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia ; Nordmazedonien ; Steuer ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Republic of North Macedonia.
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  • 67
    ISBN: 9789264591493
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Saudi Arabia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Saudi-Arabien ; OECD-Staaten ; G20-Staaten ; Taxation ; Saudi Arabia ; Saudi-Arabien ; Konfliktregelung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Saudi Arabia.
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  • 68
    ISBN: 9789264826601
    Sprache: Englisch
    Seiten: 1 Online-Ressource (119 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Lebanon 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Libanon ; Taxation ; Lebanon ; Libanon ; Steuerrecht
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Lebanon.
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  • 69
    ISBN: 9789264341722
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Marshall Islands 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Marshallinseln ; Taxation ; Marshall Islands ; Marshallinseln ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Marshall Islands.
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  • 70
    ISBN: 9789264881358
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Brazil (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Brasilien ; OECD-Staaten ; G20-Staaten ; Taxation ; Brazil ; Brasilien ; G-20-Staaten ; Internationales Steuerrecht
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brazil.
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  • 71
    ISBN: 9789264466197
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hong Kong, China (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Hongkong ; OECD-Staaten ; G20-Staaten ; Taxation ; Hong Kong, China ; Hongkong ; Internationales Steuerrecht ; Steuervermeidung ; Steuer ; Konfliktregelung ; G-20-Staaten
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hong Kong, China.
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  • 72
    ISBN: 9789264850415
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Samoa 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Samoa ; Taxation ; Samoa ; Samoa ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Samoa.
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  • 73
    ISBN: 9789264876989
    Sprache: Englisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Belgium (stage 2)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Belgien ; G20-Staaten ; Taxation ; Belgium ; Belgien ; G-20-Staaten ; Internationales Steuerrecht
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Belgium, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 74
    ISBN: 9789264717466
    Sprache: Englisch
    Seiten: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Latvia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Lettland ; OECD-Staaten ; G20-Staaten ; Taxation ; Latvia
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Latvia.
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  • 75
    ISBN: 9789264820456
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Indonesia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indonesien ; OECD-Staaten ; G20-Staaten ; Taxation ; Indonesia ; Aufsatzsammlung ; Indonesien ; Internationales Steuerrecht ; Konfliktregelung ; Besteuerungsverfahren
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Indonesia.
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  • 76
    ISBN: 9789264510180
    Sprache: Englisch
    Seiten: 1 Online-Ressource (115 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Vanuatu (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Vanuatu ; Taxation ; Vanuatu ; Vanuatu ; Finanzverwaltung ; Steuer
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Vanuatu.
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  • 77
    ISBN: 9789264674875
    Sprache: Englisch
    Seiten: 1 Online-Ressource (62 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Colombia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kolumbien ; OECD-Staaten ; G20-Staaten ; Taxation ; Colombia ; Kolumbien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Colombia.
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  • 78
    Online-Ressource
    Online-Ressource
    [Paris] : OECD, UNDP | Paris : OECD Publishing
    ISBN: 9789264580213
    Sprache: Englisch
    Seiten: 1 Online-Ressource (36 Seiten) , Illustrationen, Diagramme
    Schlagwort(e): Education ; Energy ; Agriculture and Food ; Environment ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Development ; Economics ; Trade
    Kurzfassung: As the world's premier forum for international economic co-operation, the G20 plays a critical role in helping to achieve the 2030 Agenda for Sustainable Development. Based on robust evidence and available data, this report examines how the G20's contributions to the global goals across key sectors are already making a difference, while also suggesting where it could go further in leading by example to support the global goals. Collectively, G20 members account for around 85% of global gross domestic product, 75% of world trade and 80% of global carbon dioxide emissions – to name just a few areas of the G20's influence. This report, commissioned by the Government of Japan in support of its 2019 G20 Presidency, takes stock of the G20's progress to date against its Action Plan on the 2030 Agenda for Sustainable Development.
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  • 79
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264578630
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als Joint Audit 2019
    Schlagwort(e): Finanzverwaltung ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation ; OECD ; Finanzverwaltung ; Grenzüberschreitende Kooperation
    Kurzfassung: Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks. Joint Audits are an essential element in the Tax Certainty Agenda and allow tax administrations to operate efficiently and effectively in an increasingly global environment, co-operating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and minimise the probability of costly and time-consuming disputes. The report sets out the most advanced form of audit-related tax co-operation, provides best practices and identifies possible areas of improvement and future work, not limited to the OECD Forum on Tax Administration.
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  • 80
    Sprache: Französisch
    Serie: OECD Taxation Working Papers no.36
    Paralleltitel: Parallele Sprachausgabe Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries
    Schlagwort(e): Taxation
    Kurzfassung: La mobilisation des ressources intérieures est un enjeu capital pour le financement des services publics et le développement. Les impôts constituent une ressource intérieure importante ayant des retombées sur les résultats économiques et sociaux. Une bonne connaissance des différences de niveau d’imposition et de structure fiscale forme la base de discussions sur la mobilisation des ressources intérieures et les réformes fiscales. Ce document présente une analyse du niveau d’imposition et de la structure fiscale de 80 pays ainsi qu’une analyse sur les liens entre ratios impôts/PIB, PIB par habitant et structure fiscale, établie sur la base de données mondiale des Statistiques des recettes publiques. Il compare ces indicateurs entre les pays et régions et examine leur évolution dans le temps. La nouvelle base de données constitue une source d’information inestimable pour les chercheurs et les spécialistes des politiques budgétaires et offre un haut niveau de comparabilité et de fiabilité.
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  • 81
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD Observer
    Sprache: Englisch
    Seiten: 1 Online-Ressource (3 p.)
    Titel der Quelle: OECD Observer
    Schlagwort(e): Taxation ; Economics
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  • 82
    Sprache: Englisch
    Seiten: 1 Online-Ressource (11 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.21
    Schlagwort(e): Taxation
    Kurzfassung: Globalisation accompanied by the growing importance of information technology and knowledge-based production pose challenging problems for federations. We summarise the difficulties that traditional decentralised federations face in addressing problems of competitiveness, innovation and inequality brought on by globalisation. Adapting to these challenges involves rethinking the roles of various levels of government and rebalancing them appropriately. On the one hand, responding to inequality enhances the policy role of the federal government. On the other hand, state and local governments must respond to the imperative of providing education and business services to equip citizens and firms to compete in the knowledge economy. Perhaps most important, large urban governments are best placed to provide the physical and social capital to support innovation hubs. A key challenge for fiscal federalism is to facilitate the decentralisation of responsibilities to urban governments. This entails new thinking about revenue decentralisation, policy harmonisation and the structure of intergovernmental transfers so that cities can implement their policies effectively and accountably.
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  • 83
    Sprache: Englisch
    Seiten: 1 Online-Ressource (20 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.08
    Schlagwort(e): Taxation
    Kurzfassung: This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area. Traditional indicators – such as the share of SCG in total government spending – are often misleading as they underestimate the impact of central government regulation on sub-central spending patterns. In order to gauge true spending power, a set of institutional indicators is established, based on a detailed assessment of institutional, regulatory and administrative control central government exerts over various SCG policy areas. Results tend to confirm the limited discretion of SCGs over their own budget. Education in particular – the main SCG budget item in most countries – is strongly shaped by central government regulation. Federal countries tend to grant more spending power to SCGs than unitary countries.
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  • 84
    Sprache: Englisch
    Seiten: 1 Online-Ressource (51 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.22
    Schlagwort(e): Taxation
    Kurzfassung: Performance systems are one tool available to central governments to improve the performance of sub-national service delivery. This paper provides a preliminary review of suitable metrics and mechanisms to reliably measure and monitor the efficiency and quality of public services that are provided by sub-national governments. This review aims to conceptualise the challenges associated with measuring public sector inputs, outputs and outcomes and implementing effective performance systems. Robust performance systems aim to measure both the efficiency and effectiveness of public services, as well measure cost efficiency, to better understand and remedy cost discrepancies across regions. Implementing qualitative mechanisms such as external inspections and user surveys are also useful in providing insights into consumer experience and well-being.
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  • 85
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264935471
    Sprache: Deutsch
    Seiten: 1 Online-Ressource (89 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Lutte contre la délinquance fiscale : Les dix principes mondiaux
    Paralleltitel: Parallele Sprachausgabe Fighting Tax Crime: The Ten Global Principles
    Schlagwort(e): Steuerstrafrecht ; Steuerfahndung ; Internationales Steuerrecht ; OECD-Staaten ; Taxation
    Kurzfassung: Die OECD-Task Force Steuerkriminalität und andere Straftaten (TFTC) hat den Auftrag, die Zusammenarbeit zwischen den Steuer- und Strafverfolgungsbehörden, insbesondere den Geldwäschebekämpfungs- und Korruptionsbekämpfungsbehörden, zu verbessern, um Finanzstraftaten wirksamer zu bekämpfen. Die Arbeit der TFTC erfolgt in Verbindung mit dem Dialog von Oslo, einem ressortübergreifenden Ansatz zur Bekämpfung von Steuerstraftaten und anderen Finanzstraftaten. Bekämpfung der Steuerkriminalität: Die zehn zentralen Grundsätze beschreibt die zehn wesentlichen Prinzipien zur wirksamen Bekämpfung von Steuerstraftaten. Die Publikation deckt die rechtlichen, institutionellen, administrativen und operativen Faktoren ab, die zu berücksichtigen sind, um ein effizientes System für die Bekämpfung von Steuerstraftaten und sonstiger Finanzkriminalität aufzubauen. Sie stützt sich dabei auf Erkenntnisse und Erfahrungen von Staaten auf der ganzen Welt. Das Ziel ist es, den Staaten die Möglichkeit zu eröffnen, ihre rechtlichen und operativen Handlungsrahmen miteinander zu vergleichen und herauszufinden, in welchen Bereichen Verbesserungen vorgenommen werden können. Zukünftige Arbeiten auf diesem Gebiet werden sich außerdem mit länderspezifischen Gegebenheiten beschäftigen und dabei zahlreiche Länder miteinbeziehen.
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  • 86
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD Observer
    Sprache: Englisch
    Seiten: 1 Online-Ressource (3 p.)
    Titel der Quelle: OECD Observer
    Schlagwort(e): Taxation ; Economics
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  • 87
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (45 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.06
    Schlagwort(e): Taxation
    Kurzfassung: This paper compares and analyses the use of market mechanisms in core sub-central policy areas, namely education, health care, transport, social protection, and environment. Arrangements like tendering, outsourcing, user choice and competition, user fees and performance-related funding can help to improve quality of service provision or lower its cost. With around 32% of total public expenditure and often wide-ranging spending powers, sub-central governments (SCG) have considerable leeway for improving their services by relying on market mechanisms. The decentralised and often fragmented nature of sub-central government poses some special challenges to efficient arrangements, however, and may require central government support or stronger inter-jurisdictional co-operation. And while market mechanisms are being harnessed ever more broadly, limits to a more extensive use have become apparent, particularly in the potential trade-off between greater efficiency and equity objectives, or between efficiency and sub-central accountability..
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  • 88
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD Observer
    Sprache: Englisch
    Seiten: 1 Online-Ressource (4 p.)
    Titel der Quelle: OECD Observer
    Schlagwort(e): Taxation ; Economics
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  • 89
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.01
    Schlagwort(e): Taxation
    Kurzfassung: Against a background of mounting demands for spending on services provided by sub-central governments, this paper examines how fiscal rules can help to ensure that pressure on resources is minimised and available resources are used efficiently. Drawing on questionnaire responses and other sources, this paper gives a detailed picture of fiscal rules for sub-central governments in place among a number of OECD countries. The paper examines the rationales for using fiscal rules, the various impacts fiscal rules can have, the factors making for effective implementation and the interactions between the various types of rule. It then constructs a number of synthetic sub-indicators designed to assess the extent to which sub-central government fiscal frameworks exhibit favourable characteristics for the achievement of fiscal objectives. It concludes with the construction of a composite indicator based on the combined impacts in the different areas of fiscal policy.
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  • 90
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (57 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.23
    Schlagwort(e): Taxation
    Kurzfassung: Sub-national insolvency frameworks stipulate rules and procedures to resolve sub-national debt in a prompt and orderly way. As such they may serve to facilitate debt restructuring and the fiscal recovery of sub-national entities. They may even prevent sub-national governments from sliding into insolvency. This paper identifies the benefits of setting up an insolvency framework for sub-national governments complementing existing budget rules and procedures. It analyses different design options of sub-national insolvency frameworks by drawing on existing regimes for municipalities in Colombia, Hungary, South Africa, Switzerland and the United States as well as proposals for sovereign bankruptcy procedures in the literature. The paper also explores the main challenges for implementing sub-national insolvency regimes and presents possible solutions.
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  • 91
    Sprache: Englisch
    Seiten: 1 Online-Ressource (67 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.24
    Schlagwort(e): Taxation
    Kurzfassung: The past decades have seen an undeniable trend towards decentralisation and greater diversity of multilevel governance arrangements around the world. Decentralisation outcomes depend on the way decentralisation is designed and implemented. A key issue for the effectiveness of decentralisation is linked to the way responsibilities are assigned across levels of government. The literature on fiscal federalism has provided some general guidelines that provide a point of departure for thinking about the assignment of responsibilities. However, when looking at country practices, the difference between theory and country experience appears to be significant. This paper reviews the trends, challenges and good practices in the way responsibilities are distributed across levels of government. It concludes with a set of guidelines for policy-makers, to better assign responsibilities across levels of government for more effective decentralisation.
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  • 92
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD Observer
    Sprache: Englisch
    Seiten: 1 Online-Ressource (2 p.)
    Titel der Quelle: OECD Observer
    Schlagwort(e): Taxation ; Development ; Economics
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  • 93
    ISBN: 9789264290365
    Sprache: Englisch
    Seiten: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Korea (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Südkorea ; OECD-Staaten ; G20-Staaten ; Taxation ; Korea, Republic of ; Südkorea
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Korea.
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  • 94
    ISBN: 9789264290488
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Singapore (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Singapur ; OECD-Staaten ; G20-Staaten ; Taxation ; Singapore
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Singapore, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 95
    ISBN: 9789264290457
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Poland (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Polen ; OECD-Staaten ; G20-Staaten ; Taxation ; Poland
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Poland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 96
    ISBN: 9789264290334
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Czech Republic (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Tschechien ; OECD-Staaten ; G20-Staaten ; Taxation ; Czech Republic
    Kurzfassung: Under Action 14, jurisdictions have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses jurisdictions against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Czech Republic.
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  • 97
    ISBN: 9789264290389
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Norway (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Norwegen ; OECD-Staaten ; G20-Staaten ; Taxation ; Norway
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Norway.
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  • 98
    ISBN: 9789264291188
    Sprache: Französisch
    Seiten: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Serie: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Paralleltitel: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: France 2018 (Second Round): Peer Review Report on the Exchange of Information on Request
    Schlagwort(e): Taxation ; France
    Kurzfassung: Cette publication contient le rapport d'examen par les pairs 2018 sur l'échange de renseignements a la demande de la France.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 99
    ISBN: 9789264190184
    Sprache: Englisch
    Seiten: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Denmark (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Dänemark ; OECD-Staaten ; G20-Staaten ; Taxation ; Denmark
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Denmark, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 100
    ISBN: 9789264291225
    Sprache: Französisch
    Seiten: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Serie: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Paralleltitel: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Belgium 2018 (Second Round): Peer Review Report on the Exchange of Information on Request
    Schlagwort(e): Taxation ; Belgium
    Kurzfassung: Cette publication contient le rapport d'examen par les pairs 2018 sur l'échange de renseignements a la demande de la Belgique.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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