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  • 2010-2014  (107)
  • 2005-2009  (48)
  • Paris : OECD Publishing  (72)
  • Tübingen : Mohr Siebeck  (65)
  • London : Routledge
  • Paris
  • Law  (151)
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Years
Year
  • 1
    Journal/Serial
    Journal/Serial
    Tübingen : Mohr Siebeck | Tübingen : Mohr ; 27.1911 - 39.1920; N.F. 1=40.1921 - 34=73.1944; 35=74.1948 - 50=89.1964; 90.1965 -
    Show associated volumes/articles
    ISSN: 0003-8911 , 1868-6796 , 1868-6796 , 1868-6796 , 1868-6796
    Language: German
    Dates of Publication: 27.1911 - 39.1920; N.F. 1=40.1921 - 34=73.1944; 35=74.1948 - 50=89.1964; 90.1965 -
    Additional Information: Beil. Archiv des öffentlichen Rechts / Beiheft
    Additional Information: Beil. Kommentar zu dem Haager "Abkommen betreffend die friedliche Erledigung internationaler Streitigkeiten"
    Parallel Title: Nachgedruckt als Archiv des öffentlichen Rechts
    Parallel Title: Erscheint auch als Archiv des öffentlichen Rechts
    Parallel Title: Elektronische Reproduktion Archiv des öffentlichen Rechts
    Former Title: Vorg. Archiv für öffentliches Recht
    DDC: 342.43005
    RVK:
    Keywords: Öffentliches Recht ; Deutschland ; Rechtswissenschaft ; Zeitschrift ; Deutschland ; Öffentliches Recht
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  • 2
    Journal/Serial
    Journal/Serial
    Tübingen : Mohr Siebeck | Tübingen : Mohr ; 1.1907 - 25.1938(1939); N.F. 1.1951 -
    Show associated volumes/articles
    ISSN: 0075-2517 , 2569-4103 , 2569-4103
    Language: German
    Pages: 24 cm
    Dates of Publication: 1.1907 - 25.1938(1939); N.F. 1.1951 -
    Series Statement: Das öffentliche Recht der Gegenwart: Fortlaufender Teil
    Parallel Title: Erscheint auch als Jahrbuch des öffentlichen Rechts der Gegenwart
    DDC: 342.43
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    Keywords: Öffentliches Recht ; Deutschland ; Rechtswissenschaft ; Verfassungsrecht ; Zeitschrift ; Deutschland ; Öffentliches Recht
    Note: Ersch. jährl. , Index 1/15.1907/27; N.F. 1/10.1951/61 in: 10.1961
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  • 3
    Journal/Serial
    Journal/Serial
    Tübingen : Mohr Siebeck | Tübingen : Mohr ; 6.1951 -
    Show associated volumes/articles
    ISSN: 0022-6882 , 1868-7067 , 0022-6882 , 1868-7067 , 0022-6882
    Language: German
    Dates of Publication: 6.1951 -
    Parallel Title: Erscheint auch als Juristenzeitung
    Parallel Title: Elektronische Reproduktion Juristenzeitung
    Former Title: Vorg. Süddeutsche Juristen-Zeitung
    Former Title: Vorg. Deutsche Rechts-Zeitschrift
    Former Title: Fortsetzung von Süddeutsche Juristenkommission
    Former Title: Sonderh.
    DDC: 340
    RVK:
    Keywords: Zeitschrift ; Deutschland ; Recht ; Deutschland ; Recht ; Rechtswissenschaft ; Deutschland ; Recht ; Rechtswissenschaft
    Note: Ungezählte Beilage ab 2018: JZ Information , Verantw. Red.: Walter Mollmann , Ersch. 14-tägl.
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  • 4
    ISBN: 9783161482328
    Language: German
    Edition: [1. Auflage ff.]
    Uniform Title: Verfassung 〈1949.05.23, dt.〉
    DDC: 342.43/02
    RVK:
    Keywords: Verfassungsrecht ; Bundesrepublik Deutschland ; Handbuch ; constitutional law ; Federal Republic of Germany ; manual ; Constitutions ; Germany ; Constitutional law ; Germany ; Kommentar ; Deutschland Grundgesetz für die Bundesrepublik Deutschland
    Note: 4. Auflage herausgegeben von Frauke Brosius-Gersdorf , Einheitssachtitel des kommentierten Werkes: Verfassung 〈1949.05.23〉
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  • 5
    E-Resource
    E-Resource
    Tübingen : Mohr Siebeck
    ISBN: 9783161534065 , 9783161534737 (Sekundärausgabe)
    Language: German
    Pages: 412 p.
    Edition: Online-Ausg. Online-Ressource ISBN 9783161534737
    Edition: [Online-Ausg.]
    Series Statement: Studien Zum Auslandischen und Internationalen Privatrecht v.322
    DDC: 302.1
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    Keywords: Sicherungstreuhand ; Frankreich
    Note: Description based upon print version of record , Online-Ausg.:
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  • 6
    Online Resource
    Online Resource
    Tübingen : Mohr Siebeck
    ISBN: 9783161534737
    Language: German
    Pages: 1 Online-Ressource (412 pages)
    Series Statement: Studien Zum Auslandischen und Internationalen Privatrecht v.322
    Parallel Title: Erscheint auch als Fix, Christian, 1981 - Die fiducie-sûreté
    DDC: 302.1
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    Keywords: Trust France ; Trust Germany ; Building ; Methodology.. ; Sustainable buildings ; Design and construction.. ; Sustainable design ; Electronic books ; Hochschulschrift ; Electronic books ; Frankreich ; Sicherungstreuhand
    Abstract: Cover -- Vorwort -- Inhaltsübersicht -- Inhaltsverzeichnis -- Verzeichnis der wichtigsten Abkürzungen -- Einleitung -- Kapitel 1: Die fiducie-sûreté im Überblick -- A. Definition und Zweck der fiducie -- I. Definition des Art. 2011 C. civ. -- II. Zwecke der fiducie -- B. Beteiligte an der fiducie -- I. Allgemeines -- II. Beteiligtenrollen bei der fiducie-sûreté -- C. Der contrat de fiducie -- I. Abschluss des contrat de fiducie -- II. Inhalt -- III. Form, Registrierung und Publizität -- IV. Vermögensübertragung auf den fiduciaire -- 1. Implikationen des Einheits- und Konsensprinzips -- 2. Gegenstand der treuhänderischen Übertragung -- 3. Vermögensübertragung als konstitutives Element -- 4. Nutzungsüberlassung zugunsten des constituant -- D. Rechtsstellung des fiduciaire: Unterscheidung zwischen Innen- und Außenverhältnis -- I. Innenverhältnis -- II. Außenverhältnis -- E. Ausgestaltung des Treuhandvermögens -- F. Beendigung der fiducie-sûreté -- G. Die fiducie-sûreté rechargeable -- Kapitel 2: Die Rechtsmacht des fiduciaire und im Besonderen dessen propriété fiduciaire -- A. Einleitung und Differenzierung -- B. Rechtsgeschäfte mit dinglichem Bezug -- I. Der contrat de fiducie als contrat translatif de propriété -- 1. Art. 2011 C. civ. als Ausgangspunkt -- 2. Die Auffassungen von Libchaber und Boffa -- a) Die Auffassung von Libchaber -- b) Die Auffassung von Boffa -- 3. Stellungnahme -- a) Kritische Würdigung auf Grundlage der durch die Loi n° 2007-211 geschaffenen Regelungen -- b) Gegenargumente auf Grundlage der später erlassenen oder geänderten Vorschriften -- 4. Zwischenergebnis -- II. Die Besonderheiten der Stellung des fiduciaire -- 1. Die propriété ordinaire des Art. 544 C. civ. -- a) Propriété als droit absolu -- b) Propriété als droit perpétuel -- c) Propriété als droit exclusif -- 2. Im Vergleich: die Stellung des fiduciaire.
    URL: Volltext  (lizenzpflichtig)
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  • 7
    ISBN: 9783161535123
    Language: English
    Pages: 1 Online-Ressource (XIII, 337 Seiten)
    Parallel Title: Erscheint auch als Economic analysis of international law
    DDC: 341
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    Keywords: Rechtsökonomik ; Law ; Law / International ; Electronic books ; Konferenzschrift 2012 ; Völkerrecht ; Ökonomische Theorie des Rechts ; Internationales Recht ; Ökonomische Theorie des Rechts
    Abstract: The topics covered in this volume range from classics of the on-going discussion on the economic analysis of international law - such as the issue of legitimacy of customary international law - to more recent topics such as internet privacy, private military contractors, the fight against piracy, the International Criminal Court and the highly topical issue of land grabbing
    Note: Enthält 9 Beiträge , Literaturangaben
    URL: Volltext  (kostenfrei)
    URL: Cover  (Thumbnail cover image)
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  • 8
    ISBN: 9783161534232
    Language: German
    Pages: XXXIII, 580 S.
    Series Statement: Beiträge zum ausländischen und internationalen Privatrecht 104
    Series Statement: Beiträge zum ausländischen und internationalen Privatrecht
    Parallel Title: Online-Ausg. Yassari, Nadjma, 1971 - Die Brautgabe im Familienvermögensrecht
    DDC: 346.167016
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    Keywords: Ägypten ; Iran ; Pakistan ; Tunesien ; Deutschland ; Brautgeschenk
    Note: Literaturverz. S. [409] - 458 , Gesetzesverz. S. [459] - 572 , Teilw. in arab. Schrift
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  • 9
    ISBN: 9783161533846
    Language: German
    Pages: XVIII, 350 Seiten , Diagramme
    Series Statement: Geistiges Eigentum und Wettbewerbsrecht 97
    Series Statement: Geistiges Eigentum und Wettbewerbsrecht
    Dissertation note: Dissertation Universität Bayreuth 2013/14
    DDC: 346.430482
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    Keywords: Hochschulschrift ; Deutschland ; Bibliothek ; Informationstechnik ; Urheberrecht
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  • 10
    ISBN: 9780203491638 , 9780415831840 , 0415831849
    Language: English
    Pages: XIX, 343 Seiten , 24 cm
    Series Statement: The economics of legal relationships 17
    Series Statement: The economics of legal relationships
    DDC: 330.09
    RVK:
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    Keywords: Regulierung ; Wirtschaftswachstum ; Wettbewerbspolitik ; Umweltpolitik ; Regulierungstheorie ; China ; Law Economic aspects ; Trade regulation ; Environmental law ; Antitrust law ; Law ; Economic aspects ; China ; Trade regulation ; China ; Environmental law ; China ; Antitrust law ; China ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; China ; Regulierung ; Ökonomische Theorie des Rechts ; China ; Wirtschaft ; Regulierung
    Description / Table of Contents: Introduction / Michael Faure and Guangdong XuFinancial repression, economic distortion and China's growth miracle / Guangdong Xu -- Affordable housing in China : can inclusionary zoning regulation work? / Wenjing Li and Binwei Gui -- Legal regulation of China's securities markets : recent improvements and competing advantages / Tianshu Zhou -- An empirical approach of regulation on China's pension investment / Jiye Hu -- New developments in China's competition policy against monopolistic/collusive agreements / Xinzhu Zhang and Vanessa Yanhua Zhang -- Enforcing antitrust law in China : is decentralization desirable? / Roger Van den Bergh and Jingyuan Ma -- Using economics to improve professional regulation / Niels J. Philipsen -- A legal-economic analysis of the WTO's agreement on safeguards : China's policy choice on the trade safeguard mechanism / Jie Hong -- Analysis of policy considerations for developing countries' accession to GPA / Xiaoping Zhang -- Hybrid emissions trading systems : what about efficiency? / Stefan E. Weishaar and Fitsum G. Tiche -- Designing and implementing an emissions trading market in China : the case of Tianjin / Hao Zhang -- Environmental liability in China : recent developments and case studies in an ex-post analysis / Michael Faure and Weiqiang Hu -- Economic analysis of Chinese regime on marine environmental liability / Hui Wang -- Comparative and concluding remarks / Michael Faure and Guangdong Xu.
    Note: Includes bibliographical references and index , Introduction , Financial repression, economic distortion and China's growth miracle , Affordable housing in China : can inclusionary zoning regulation work? , Legal regulation of China's securities markets : recent improvements and competing advantages , An empirical approach of regulation on China's pension investment , New developments in China's competition policy against monopolistic/collusive agreements , Enforcing antitrust law in China : is decentralization desirable? , Using economics to improve professional regulation , A legal-economic analysis of the WTO's agreement on safeguards : China's policy choice on the trade safeguard mechanism , Analysis of policy considerations for developing countries' accession to GPA , Hybrid emissions trading systems : what about efficiency? , Designing and implementing an emissions trading market in China : the case of Tianjin , Environmental liability in China : recent developments and case studies in an ex-post analysis , Economic analysis of Chinese regime on marine environmental liability , Comparative and concluding remarks
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  • 11
    ISBN: 9783161524103
    Language: German
    Pages: 1 Online-Ressource (XL, 834 Seiten)
    Additional Information: Rezensiert in Oppermann, Thomas, 1931 - 2019 Germelmann, Claas Friedrich, Kultur und staatliches Handeln 2015
    Series Statement: Ius publicum Band 223
    Series Statement: Ius publicum
    Parallel Title: Erscheint auch als Germelmann, Claas Friedrich, 1978 - Kultur und staatliches Handeln
    DDC: 344.09
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    Keywords: Culture and law ; Law ; Public law ; Electronic books ; Deutschland ; Kulturförderung ; Kulturgüterschutz ; Kulturverwaltungsrecht ; Kulturverfassungsrecht
    Note: Description based upon print version of record
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  • 12
    Book
    Book
    London : Routledge | Farnham, Surrey [u.a.] : Ashgate
    ISBN: 9781409446484 , 9781472400796 , 9781138257009 , 9781409446477
    Language: English
    Pages: IX, 158 S.
    Series Statement: Ashgate international law series
    DDC: 341.01
    RVK:
    Keywords: International law ; International law ; Philosophy ; Bibliografie ; Internationales Recht
    Note: Includes bibliographical references and index , Paperback-Ausgabe erschienen 2016 bei Routledge
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  • 13
    Book
    Book
    Tübingen : Mohr Siebeck
    ISBN: 3161529383 , 9783161529382
    Language: German
    Pages: XXII, 282 S.
    Series Statement: Studien zum ausländischen und internationalen Privatrecht 296
    Series Statement: Studien zum ausländischen und internationalen Privatrecht
    Parallel Title: Online-Ausg. Schmidt, Mareike Produktrückruf und Regress
    Dissertation note: Zugl.: Basel, Univ., Diss., 2012
    DDC: 346.494038
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    Keywords: Hochschulschrift ; Deutschland ; Schweiz ; Rückruf ; Produzentenhaftung ; Zulieferer ; Regress
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  • 14
    ISBN: 3161522451 , 9783161522451
    Language: German
    Pages: X, 241 S. , Ill.
    DDC: 340
    RVK:
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    Keywords: Konferenzschrift ; Konferenzschrift 2010 ; Jüdisches Recht ; Rechtstheorie
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  • 15
    ISBN: 3161527380 , 9783161527388
    Language: German
    Pages: XIX, 288 S.
    Series Statement: Jus ecclesiasticum 104
    Series Statement: Ius ecclesiasticum
    Dissertation note: Zugl.: Münster, Westf., Univ., Diss., 2011/12
    DDC: 340
    RVK:
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    Keywords: Church and state ; Conflict management Religious aspects ; Dispute resolution (Law) ; Religious law and legislation ; Mediation Religious aspects ; Religion and civil society ; Schiedsgerichtsbarkeit ; Schiedsgericht ; USA Südstaaten ; Kanada ; Großbritannien ; Deutschland ; Hochschulschrift ; USA ; Großbritannien ; Kanada ; Deutschland ; Religion ; Recht ; Angloamerikanisches Recht ; Schiedsgerichtsbarkeit ; Religion ; Pluralismus ; Recht ; Deutschland ; Rechtsordnung
    Note: "Literatur und Rechtsprechung sind durchweg bis Sept. 2011 berücksichtigt und anlässlich der Drucklegung im Frühjahr 2013 durchgesehen und aktualisiert worden"
    URL: Volltext  (Inhaltsverzeichnis)
    URL: Volltext  (Inhaltsverzeichnis)
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  • 16
    ISBN: 3161525256 , 9783161525254
    Language: German
    Pages: XIX, 484 Seiten
    Series Statement: Jus publicum 222
    Series Statement: Ius publicum
    Parallel Title: Erscheint auch als Hartmann, Bernd J., 1973 - Öffentliches Haftungsrecht
    Parallel Title: Erscheint auch als Hartmann, Bernd J., 1973 - Öffentliches Haftungsrecht
    Dissertation note: Habilitationsschrift Universität Münster 2011
    DDC: 342.43088
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    Keywords: Hochschulschrift ; Deutschland ; Staatshaftung
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  • 17
    ISBN: 3161527836 , 9783161527838
    Language: German
    Pages: XII, 355 Seiten
    DDC: 342.43001
    RVK:
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    Keywords: Lehrbuch ; Deutschland ; Verfassungslehre ; Deutschland ; Staatslehre ; Rechtstheorie
    Note: Literaturverzeichnis: Seite 343-347
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
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    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
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  • 19
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
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    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
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    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
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  • 21
    ISBN: 3161504933 , 9783161504938
    Language: German
    Pages: XXXVIII, 1937 Seiten
    Edition: 3. Auflage
    Angaben zur Quelle: Bd. 1
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    Keywords: Kommentar ; Deutschland Grundgesetz für die Bundesrepublik Deutschland
    Note: Literaturangaben
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  • 22
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
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    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
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  • 23
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
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    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
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  • 24
    Online Resource
    Online Resource
    Tübingen : Mohr Siebeck
    ISBN: 9783161518560
    Language: German
    Pages: Online-Ressource (1 online resource (399 p.))
    Edition: 1 (Online-Ausg.)
    Additional Information: Rezensiert in Kreß, Hartmut, 1954 - Wahrheit und Werturteil. Eine Theorie der praktischen Rationalität 2016
    Series Statement: Philosophische Untersuchungen - Band 27 v.27
    Series Statement: EBL-Schweitzer
    Parallel Title: Druckausg. Wesche, Tilo, 1968 - Wahrheit und Werturteil
    DDC: 306.440917
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    Keywords: Hegel, Georg Wilhelm Friedrich, 1770-1831 ; Heidegger, Martin, 1889-1976 ; Judgment (Ethics) ; Practical reason ; Truth ; Truthfulness and falsehood ; Electronic books ; Wahrheit ; Moralisches Urteil ; Rationalität
    Abstract: Cover; Widmung; Danksagung; Inhaltsübersicht; Inhaltsverzeichnis; Einleitung - Zum Begriff der moralischen Wahrheit; Aufbau und Vorgehen; I. Wahrheit in der Ethik; 1. Der Begriff der Wahrheit; 1.1 Vom Kriterium zum Begriff der Wahrheit; 1.2 Die Korrespondenztheorie der Wahrheit; 1.3 Die Evidenztheorie der Wahrheit; 1.3.1 Rechtfertigung; 1.3.2 Evidenz; 1.3.3 Legitimation; Exkurs: Drei Spielarten der Evidenz; 2. Wahrheit in Wissenschaft, Technik und Ethik; 2.1 Wissenschaft; 2.2 Technik; 2.3 Ethik: Vom Guten zum Wert; 3. Bedürfnisse und Pflichten; 3.1 Bedürfnisse; 3.2 Pflichten
    Abstract: 3.2.1 Hilfe in Not3.2.2 Kants Begründung der Pflicht durch Freiheit; 3.2.3 Kant über die Evidenzerkenntnis der Freiheit; 4. Wahre Werturteile; II. Formen des Scheins; 1. Irrtümer und Alterität; 2. Zwangsvorstellungen und Therapie; 3. Selbsttäuschung; 3.1 Einfache Antworten; 3.2 Kognitive Entlastung; 3.3 Unaufrichtigkeit; 3.4 Die Struktur der Selbsttäuschung; 3.4.1 Selbsttäuschung aus Freiheit; 3.4.2 Die Selbstbeziehung der Selbsttäuschung; III. Exklusiver und inklusiver Monismus - Modelle der Rationalität; 1. Dualismus und Monismus; 2. Exklusiver Monismus
    Abstract: 2.1 Aristoteles' naturalistische Rationalitätstheorie2.1.1 Deliberative Verantwortung; 2.1.2 Willensschwäche; 2.1.3 Lernbare Fähigkeiten; 2.2 Foots ethischer Naturalismus; 2.2.1 Drei Merkmale des ethischen Naturalismus; 2.2.2 Rationale Lebensform; 2.3 McDowells moderater Naturalismus; 2.3.1 Zweite Natur; 2.3.2 Die Analogie von pragmatischem und ethischem Wissen; 3. Inklusiver Monismus; 3.1 Davidsons anomaler Monismus; 3.1.1 Wahrheit, mentale Verursachung und Dialog; 3.1.2 Selbsttäuschung - ein Rätsel?; 3.2 Tugendhats Theorie der intellektuellen Redlichkeit; IV. Wahrheit und Rechtfertigung
    Abstract: 1. Hegels rationalitätstheoretischer Realismus2. „… daß das Absolute allein wahr, oder das Wahre allein absolut ist."; 3. Hegels Theorie der Negativität; 4. Wahrheit und Rechtfertigung in der Phänomenologie des Geistes; 4.1 Auf der Schwelle zur Wahrheit - Anerkennung; 4.2 Auf dem Weg zur Wahrheit - der Legitimationsprozess; 4.2.1 Hegels Kritik der Transzendentalphilosophie; 4.2.2 Realismus; 4.2.2.1 Sittlichkeit: Tragödie und bürgerliche Gesellschaft; 4.2.2.2 Bildung; 4.2.2.3 Moralität; 4.2.3 Religion; 4.3 Im Ziel der Wahrheit - „Begriffne Geschichte"; V. Wahrheit und Kontingenz
    Abstract: 1. Der Wahrheitsbegriff in Sein und Zeit1.1 Heideggers anthropologischer Ansatz; 1.2 Wahrheit und Verstehen; 2. Reichweite und Grenze von Heideggers Wahrheitsbegriff; 2.1 Die Kontingenz der Wahrheitsorientierung; 2.2 Vorprädikative Wahrheitsorientierung und Aussagenwahrheit; 2.3 Der andere Anfang; 3. Wahrheit als Ereignis; 3.1 Technik- und Wissenschaftskritik; 3.2 Kritik der Metaphysik; 3.3 Die Geschichtsphilosophie der Kehre; 4. Wahrheit und Sprache; 4.1 „Alles Sagen muss das Hörenkönnen mitentspringen lassen"; 4.2 Der Selbstzweckcharakter der Sprache
    Abstract: 4.3 Die Grenzen der Sprachphilosophie Heideggers
    Abstract: Hauptbeschreibung Das Erkenntnisinteresse, das dieses Buch anleitet, gilt dem Begriff der moralischen Wahrheit, der Frage, ob und, wenn ja, warum moralische Urteile Wahrheitsansprüche erheben dürfen. Mitunter weckt die Rede von moralischer Wahrheit das Gefühl, dass mit ihr etwas eingeengt wird, das zu groß ist. Diesem Unbehagen wird am wirkungsvollsten entgegentreten durch ein besseres Verständnis, was Wahrheit in der Ethik bedeutet. Unter welchen Bedingungen sind moralische Urteile wahr? Welche Rolle spielt die Frage nach moralischer Wahrheit für die Verbindlichkeit eines moralischen Sollens? Weshalb ist der Wahrheitsbegriff von Bedeutung für unsere Orientierung in moralischen Handlungssituationen? Tilo Wesche berücksichtigt zur Beantwortung dieser Fragen die Einsichten der zeitgenössischen Wahrheitstheorien und Metaethik ebenso wie die klassischen Entwürfe des Wahrheitsbegriffs, insbesondere bei Hegel und Heidegger. Er stellt zunächst die Frage nach einem einheitlichen Begriff der Wahrheit, der zugleich durchlässig für die bereichsspezifischen Unterschiede von Wissenschaft, Technik und Ethik ist. Dann unterbreitet er mit den Mitteln der Korrespondenz- und der Evidenztheorie der Wahrheit den Vorschlag, dass moralische Urteile ihre Wahrheit rationalen Standards verdanken. Die wahrheitsgarantierenden Rationalitätsstandards werden zwei Grundmodellen der Rationalität zugeordnet. Zentral für das favorisierte Modell ist die Analyse des Phänomens der Selbsttäuschung in moralischen Urteilen. Im Rückgriff auf sprachphilosophische Überlegungen werden schließlich die wahrheitsverbürgenden Standards als Praxisformen der Sprache in Kunst, Kultur und Kommunikation bestimmt
    Note: Description based upon print version of record
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  • 25
    ISBN: 9783161524219
    Language: German
    Pages: Online-Ressource (1 online resource (360 p.))
    Edition: Online-Ausg.
    Edition: 2011 Electronic reproduction; Available via World Wide Web
    Additional Information: Rezensiert in Pawlas, Andreas, 1946 - Marktwirtschaft und soziale Ge­rechtigkeit. Gestaltungsfragen der Wirtschaftsordnung in einer demokratischen Gesellschaft 2013
    Series Statement: Untersuchungen zur Ordnungstheorie und Ordnungspolitik - Band 63
    Series Statement: EBL-Schweitzer
    Parallel Title: Druckausg. Marktwirtschaft und soziale Gerechtigkeit
    Parallel Title: Print version Marktwirtschaft und soziale Gerechtigkeit : Gestaltungsfragen der Wirtschaftsordnung in einer demokratischen Gesellschaft
    DDC: 303.3
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    Keywords: Marktwirtschaft ; Gerechtigkeit ; Soziale Gerechtigkeit ; Germany - Social policy ; Latin America - Social policy ; Social justice - Economic aspects ; Social justice - Germany ; Social justice - Latin America ; Social policy - Economic aspects ; Electronic books ; Electronic books ; Konferenzschrift 2009 ; Marktwirtschaft ; Soziale Gerechtigkeit ; Ordnungspolitik ; Soziale Marktwirtschaft ; Soziale Gerechtigkeit ; Marktwirtschaft ; Soziale Gerechtigkeit
    Abstract: Die Sicherung des Existenzminimums als Beitrag des Sozialrechts1. „Es ist ungemütlich geworden im deutschen Sozialstaat"; 1.1 Sozialstaatliche Tendenzen und Entwicklungen; 1.2 Legitimationsdefizite der Grundsicherung; 2. Die Reform durch die Gesetze für moderne Dienstleistungen am Arbeitsmarkt; 2.1 Moderne Gesetzgebung; Abschied vom herkömmlichen Gesetz?; 2.2 Fall-Manager/Eingliederungsvereinbarung; 2.3 Pauschalierung von Leistungen; 3. Verfassungsrechtliche Anforderungen an die Existenzsicherung; 3.1 Anspruch auf ein soziokulturelles Existenzminimum
    Abstract: 3.2 Verfassungswidrigkeit bisheriger Normen
    Abstract: Hauptbeschreibung In diesem Band wird das Verhältnis zwischen den Funktionsprinzipien und Wirkungseigenschaften marktwirtschaftlicher Ordnungen einerseits und dem Problem der ""sozialen Gerechtigkeit"" andererseits aus der Perspektive verschiedener Fachrichtungen wie der Philosophie, Sozial- und Wirtschaftsethik, Ökonomik, Soziologie, Politikwissenschaft, Rechtswissenschaft und Wirtschaftsdidaktik diskutiert. Dem liegt die Überzeugung zugrunde, dass die Klärung dieses Verhältnisses angesichts der in öffentlichen Foren deutlich werdenden Spannung zwischen den Herausforderungen marktwirtschaftli
    Abstract: Hauptbeschreibung In diesem Band wird das Verhältnis zwischen den Funktionsprinzipien und Wirkungseigenschaften marktwirtschaftlicher Ordnungen einerseits und dem Problem der ""sozialen Gerechtigkeit"" andererseits aus der Perspektive verschiedener Fachrichtungen wie der Philosophie, Sozial- und Wirtschaftsethik, Ökonomik, Soziologie, Politikwissenschaft, Rechtswissenschaft und Wirtschaftsdidaktik diskutiert. Dem liegt die Überzeugung zugrunde, dass die Klärung dieses Verhältnisses angesichts der in öffentlichen Foren deutlich werdenden Spannung zwischen den Herausforderungen marktw
    Abstract: 2. Philosophische Gerechtigkeitstheorien - das Beispiel Rawls3. Markt und Gerechtigkeit; 4. Grenzen des Marktes; 5. Rahmenbedingungen für Märkte; 6. Nochmals Grenzen des Marktes; 7. Solidarität und Markt; Literatur; TILO WESCHE (Koreferat): Gleichheit, Verdienst, Bedarf. Prinzipien der Gerechtigkeit; 1. Prinzipien der Gerechtigkeit; 2. Egalitäre und pluralistische Gerechtigkeit; Literatur; GERHARD KRUIP: Marktwirtschaft und Gerechtigkeit. Die Perspektive der christlichen Sozialethik; 1. Vorbemerkung
    Abstract: 2. Marktwirtschaft und Gerechtigkeit in der katholischen Sozialverkündigung von Rerum Novarum bis Caritas in Veritate3. Die Option für die Armen; 4. Schlussfolgerungen für die Gestaltung Sozialer Marktwirtschaft; Literatur; ANDRÉ HABISCH (Koreferat): Christliche Sozialethik und Marktwirtschaft; 1. Methodische Bemerkung; 2. Historische Bemerkung; 3. Systematische Bemerkungen; Literatur; CHRISTIAN SEILER: Marktwirtschaft und Gerechtigkeit. Gestaltungsfragen der Wirtschaftsordnung in einer demokratischen Gesellschaft; 1. Wirtschaftsordnung der rechtlich umrahmten Freiheit
    Abstract: Hauptbeschreibung: In diesem Band wird das Verhältnis zwischen den Funktionsprinzipien und Wirkungseigenschaften marktwirtschaftlicher Ordnungen einerseits und dem Problem der "sozialen Gerechtigkeit" andererseits aus der Perspektive verschiedener Fachrichtungen wie der Philosophie, Sozial- und Wirtschaftsethik, Ökonomik, Soziologie, Politikwissenschaft, Rechtswissenschaft und Wirtschaftsdidaktik diskutiert. Dem liegt die Überzeugung zugrunde, dass die Klärung dieses Verhältnisses angesichts der in öffentlichen Foren deutlich werdenden Spannung zwischen den Herausforderungen marktwirtschaftlich
    Description / Table of Contents: Cover; Vorwort des Herausgebers; Inhaltsverzeichnis; VIKTOR J. VANBERG: Einführung: Marktwirtschaft und „soziale Gerechtigkeit"; Literatur; GEORG LOHMANN: Marktwirtschaft und Menschenrechte; 1. Normativer Rahmen und effiziente Marktwirtschaft; 2. Menschenrechte als normativer Rahmen globaler Märkte; 3. Eigenverantwortung und rechtlicher Menschenrechtsschutz. Zum Verhältnis von Transnationalen Unternehmen (TNUs) und Menschenrechten; Literatur; MARTIN RECHENAUER: Soziale Marktwirtschaft und Gerechtigkeit - eine Perspektive aus der Philosophie; 1. Gerechtigkeit und Verteilung
    Description / Table of Contents: 2. Philosophische Gerechtigkeitstheorien - das Beispiel Rawls3. Markt und Gerechtigkeit; 4. Grenzen des Marktes; 5. Rahmenbedingungen für Märkte; 6. Nochmals Grenzen des Marktes; 7. Solidarität und Markt; Literatur; TILO WESCHE (Koreferat): Gleichheit, Verdienst, Bedarf. Prinzipien der Gerechtigkeit; 1. Prinzipien der Gerechtigkeit; 2. Egalitäre und pluralistische Gerechtigkeit; Literatur; GERHARD KRUIP: Marktwirtschaft und Gerechtigkeit. Die Perspektive der christlichen Sozialethik; 1. Vorbemerkung
    Description / Table of Contents: 2. Marktwirtschaft und Gerechtigkeit in der katholischen Sozialverkündigung von Rerum Novarum bis Caritas in Veritate3. Die Option für die Armen; 4. Schlussfolgerungen für die Gestaltung Sozialer Marktwirtschaft; Literatur; ANDRÉ HABISCH (Koreferat): Christliche Sozialethik und Marktwirtschaft; 1. Methodische Bemerkung; 2. Historische Bemerkung; 3. Systematische Bemerkungen; Literatur; CHRISTIAN SEILER: Marktwirtschaft und Gerechtigkeit. Gestaltungsfragen der Wirtschaftsordnung in einer demokratischen Gesellschaft; 1. Wirtschaftsordnung der rechtlich umrahmten Freiheit
    Description / Table of Contents: 2. Verteilungsgerechtigkeit als Aufgabe des öffentlichen Transfersystems2.1 Umverteilung innerhalb der steuer- und sozialstaatlichen Solidargemeinschaft; 2.2 Äquivalenz und Umverteilung innerhalb der Sozialversicherungssysteme; 3. Herausforderungen der Gegenwart; 3.1 Unbemerkte Verengung einer marktbezogenen Solidarität auf Erwerbstätige; 3.2 Europäisierung des Marktes bei unverändert nationaler Solidarität; 4. Ergänzungsverhältnis von Marktwirtschaft und Gerechtigkeit; Literatur; ULRICH SARTORIUS (Koreferat): Marktwirtschaft und Gerechtigkeit. Die Perspektive der Rechtswissenschaft
    Description / Table of Contents: Die Sicherung des Existenzminimums als Beitrag des Sozialrechts1. „Es ist ungemütlich geworden im deutschen Sozialstaat"; 1.1 Sozialstaatliche Tendenzen und Entwicklungen; 1.2 Legitimationsdefizite der Grundsicherung; 2. Die Reform durch die Gesetze für moderne Dienstleistungen am Arbeitsmarkt; 2.1 Moderne Gesetzgebung; Abschied vom herkömmlichen Gesetz?; 2.2 Fall-Manager/Eingliederungsvereinbarung; 2.3 Pauschalierung von Leistungen; 3. Verfassungsrechtliche Anforderungen an die Existenzsicherung; 3.1 Anspruch auf ein soziokulturelles Existenzminimum
    Description / Table of Contents: 3.2 Verfassungswidrigkeit bisheriger Normen
    Description / Table of Contents: Cover; Vorwort des Herausgebers; Inhaltsverzeichnis; VIKTOR J. VANBERG: Einführung: Marktwirtschaft und „soziale Gerechtigkeit"; Literatur; GEORG LOHMANN: Marktwirtschaft und Menschenrechte; 1. Normativer Rahmen und effiziente Marktwirtschaft; 2. Menschenrechte als normativer Rahmen globaler Märkte; 3. Eigenverantwortung und rechtlicher Menschenrechtsschutz. Zum Verhältnis von Transnationalen Unternehmen (TNUs) und Menschenrechten; Literatur; MARTIN RECHENAUER: Soziale Marktwirtschaft und Gerechtigkeit - eine Perspektive aus der Philosophie; 1. Gerechtigkeit und Verteilung
    Description / Table of Contents: 2. Philosophische Gerechtigkeitstheorien - das Beispiel Rawls3. Markt und Gerechtigkeit; 4. Grenzen des Marktes; 5. Rahmenbedingungen für Märkte; 6. Nochmals Grenzen des Marktes; 7. Solidarität und Markt; Literatur; TILO WESCHE (Koreferat): Gleichheit, Verdienst, Bedarf. Prinzipien der Gerechtigkeit; 1. Prinzipien der Gerechtigkeit; 2. Egalitäre und pluralistische Gerechtigkeit; Literatur; GERHARD KRUIP: Marktwirtschaft und Gerechtigkeit. Die Perspektive der christlichen Sozialethik; 1. Vorbemerkung
    Description / Table of Contents: 2. Marktwirtschaft und Gerechtigkeit in der katholischen Sozialverkündigung von Rerum Novarum bis Caritas in Veritate3. Die Option für die Armen; 4. Schlussfolgerungen für die Gestaltung Sozialer Marktwirtschaft; Literatur; ANDRÉ HABISCH (Koreferat): Christliche Sozialethik und Marktwirtschaft; 1. Methodische Bemerkung; 2. Historische Bemerkung; 3. Systematische Bemerkungen; Literatur; CHRISTIAN SEILER: Marktwirtschaft und Gerechtigkeit. Gestaltungsfragen der Wirtschaftsordnung in einer demokratischen Gesellschaft; 1. Wirtschaftsordnung der rechtlich umrahmten Freiheit
    Description / Table of Contents: 2. Verteilungsgerechtigkeit als Aufgabe des öffentlichen Transfersystems2.1 Umverteilung innerhalb der steuer- und sozialstaatlichen Solidargemeinschaft; 2.2 Äquivalenz und Umverteilung innerhalb der Sozialversicherungssysteme; 3. Herausforderungen der Gegenwart; 3.1 Unbemerkte Verengung einer marktbezogenen Solidarität auf Erwerbstätige; 3.2 Europäisierung des Marktes bei unverändert nationaler Solidarität; 4. Ergänzungsverhältnis von Marktwirtschaft und Gerechtigkeit; Literatur; ULRICH SARTORIUS (Koreferat): Marktwirtschaft und Gerechtigkeit. Die Perspektive der Rechtswissenschaft
    Description / Table of Contents: Die Sicherung des Existenzminimums als Beitrag des Sozialrechts1. „Es ist ungemütlich geworden im deutschen Sozialstaat"; 1.1 Sozialstaatliche Tendenzen und Entwicklungen; 1.2 Legitimationsdefizite der Grundsicherung; 2. Die Reform durch die Gesetze für moderne Dienstleistungen am Arbeitsmarkt; 2.1 Moderne Gesetzgebung; Abschied vom herkömmlichen Gesetz?; 2.2 Fall-Manager/Eingliederungsvereinbarung; 2.3 Pauschalierung von Leistungen; 3. Verfassungsrechtliche Anforderungen an die Existenzsicherung; 3.1 Anspruch auf ein soziokulturelles Existenzminimum
    Description / Table of Contents: 3.2 Verfassungswidrigkeit bisheriger Normen
    Description / Table of Contents: Christliche Sozialethik und Marktwirtschaft; 1. Methodische Bemerkung; 2. Historische Bemerkung; 3. Systematische Bemerkungen; Literatur; CHRISTIAN SEILER: Marktwirtschaft und Gerechtigkeit. Gestaltungsfragen der Wirtschaftsordnung in einer demokratischen Gesellschaft; 1. Wirtschaftsordnung der rechtlich umrahmten Freiheit
    Description / Table of Contents: Gleichheit, Verdienst, Bedarf. Prinzipien der Gerechtigkeit; 1. Prinzipien der Gerechtigkeit; 2. Egalitäre und pluralistische Gerechtigkeit; Literatur; GERHARD KRUIP: Marktwirtschaft und Gerechtigkeit. Die Perspektive der christlichen Sozialethik; 1. Vorbemerkung
    Description / Table of Contents: Marktwirtschaft und Gerechtigkeit. Die Perspektive der Rechtswissenschaft
    Description / Table of Contents: Einführung: Marktwirtschaft und "soziale Gerechtigkeit"; Literatur; GEORG LOHMANN: Marktwirtschaft und Menschenrechte; 1. Normativer Rahmen und effiziente Marktwirtschaft; 2. Menschenrechte als normativer Rahmen globaler Märkte; 3. Eigenverantwortung und rechtlicher Menschenrechtsschutz. Zum Verhältnis von Transnationalen Unternehmen (TNUs) und Menschenrechten; Literatur; MARTIN RECHENAUER: Soziale Marktwirtschaft und Gerechtigkeit - eine Perspektive aus der Philosophie; 1. Gerechtigkeit und Verteilung
    Note: Description based upon print version of record , Electronic reproduction; Available via World Wide Web
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  • 26
    ISBN: 9780415668644 , 9780415696555
    Language: English
    Pages: xiv, 392 Seiten , Illustrationen
    DDC: 303.483
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    Keywords: Elektronische Überwachung ; Privatheit ; Persönlichkeitsrecht ; Öffentlicher Raum ; Videoüberwachung ; Kriminalität ; Prävention ; Aufsatzsammlung ; Konferenzschrift
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  • 27
    Book
    Book
    London : Routledge
    ISBN: 9781138019478 , 9780415480239 , 041548023X
    Language: English
    Pages: xxiii, 744 Seiten , Illustrationen , 25 cm
    Series Statement: Routledge international handbooks
    Parallel Title: Erscheint auch als Handbook of human rights
    DDC: 323
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    Keywords: Human rights Handbooks, manuals, etc ; Human rights ; Aufsatzsammlung ; Menschenrecht ; Menschenrecht
    Abstract: "In mapping out the field of human rights for those studying and researching within both humanities and social science disciplines, the Handbook of Human Rights provides not only a solid foundation for the reader who wants to learn the basic parameters of the field, but also promotes new thinking and frameworks for the study of human rights in the twenty-first century. The Handbook comprises of nearly sixty individual contributions from key figures around the world, which are grouped according to eight key areas of discussion: - foundations and critiques - new frameworks for understanding human rights - world religious traditions and human rights - social, economic, group and collective rights - critical perspectives on human rights organizations, institutions, and practices - law and human rights - narrative and aesthetic dimension of rights - geographies of rights In its presentation and analysis of the traditional core history and topics, critical perspectives, human rights culture, and current practice, this Handbook proves a valuable resource for all students and researchers with an interest in human rights"--
    Note: Hier auch später erschienene, unveränderte Nachdrucke , Literaturangaben
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  • 28
    Online Resource
    Online Resource
    Tübingen : Mohr Siebeck
    ISBN: 9783161521621
    Language: German
    Pages: 1 Online-Ressource (XXIV, 488 Seiten)
    Series Statement: Jus privatum 166
    Series Statement: Ius privatum
    Parallel Title: Erscheint auch als Zech, Herbert, 1974 - Information als Schutzgegenstand
    Dissertation note: Habilitationsschrift Universität Bayreuth 2012
    DDC: 340
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    Keywords: Computer security Law and legislation ; Data protection Legal aspects ; Privacy, right of ; Hochschulschrift ; Deutschland ; Geistiges Eigentum ; Information ; Rechtsschutz ; Deutschland ; Geistiges Eigentum ; Rechtsschutz
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  • 29
    Online Resource
    Online Resource
    Tübingen : Mohr Siebeck
    ISBN: 9783161566561
    Language: English
    Pages: 1 Online-Ressource (VIII, 272 Seiten)
    Series Statement: Geistiges Eigentum und Wettbewerbsrecht 62
    Parallel Title: Erscheint auch als Common principles of European intellectual property law
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    Keywords: Law ; Law / Intellectual Property ; EU-Recht ; Eigentum ; Geistiges ; Harmonisierung ; Paperback / softback ; Privat- ; Rechtsvergleich ; Sewn ; W ; bzw. ; des ; Electronic books ; Konferenzschrift 2009 ; Europäische Union ; Immaterialgüterrecht ; Rechtsvereinheitlichung
    Abstract: Intellectual property law has been harmonized by EU law to a considerable extent. At the same time intellectual property rights have converged. The academic discussion has not kept pace with this development. European intellectual property law is often seen through the spectacles of national law; pan-European discussions about issues of Community law seem to be the exception rather than the rule. The contributors to this volume investigate if and to what extent European rules and principles applicable to all intellectual property rights already exist or whether they can be found on the basis of the acquis communautaire and comparative law. In particular, they discuss the merits and the methodology of common principles before turning to several areas of substantive intellectual property law such as grounds of protection, secondary liability and exceptions, to enforcement and finally to the relationship between intellectual property and neighbouring areas of EU law
    URL: Volltext  (View this content on Open Research Library)
    URL: Cover  (Thumbnail cover image)
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  • 30
    ISBN: 3161517385 , 9783161517389
    Language: German
    Pages: XXI, 303 S.
    DDC: 344.4309603
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    Keywords: Ecclesiastical law Dictionaries ; Wörterbuch ; Deutschland ; Staatskirchenrecht ; Staatskirchenrecht ; Definition
    Abstract: Details und Grundfragen der religionsrechtlichen Ordnung in Deutschland werden in den letzten Jahren engagiert diskutiert. Ob es um das kirchliche Arbeitsrecht, die rechtliche Stellung des Islam, den Schutz von Bekenntnisfreien, die Reichweite der Religionsfreiheit, das angemessene Verständnis von religiös-weltanschaulicher Neutralität des Staates geht - die Aufmerksamkeit für das Staatskirchenrecht ist gewachsen. Die Erläuterung von 100 Begriffen soll durch überschaubare Information und weiterführende Hinweise helfen, das Staatskirchenrecht besser zu verstehen und qualifiziert zu diskutieren. Dabei will dieser Band (auch) diejenigen erreichen, die sich für Religionspolitik und Religionsrecht interessieren, ohne staatskirchenrechtliche Experten zu sein.
    Note: Literaturverz. S. XXI, Literaturangaben
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  • 31
    ISBN: 3161519124 , 9783161519123
    Language: German
    Pages: XXVI, 407 S.
    Additional Information: Rezensiert in Pieroth, Bodo Schutz religiöser Gefühle im freiheitlichen Verfassungsstaat? 2013
    Series Statement: Jus Ecclesiasticum 101
    Series Statement: Ius ecclesiasticum
    Dissertation note: Zugl.: Münster, Univ., Diss., 2011
    DDC: 342.0852
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    Keywords: Europäische Menschenrechtskonvention ; Freedom of religion ; Blasphemy ; Church and state ; Political theology ; Gotteslästerung ; Glaubensfreiheit ; Schulkreuz ; Kruzifix ; Toleranz ; Meinungsfreiheit ; Deutschland ; Hochschulschrift ; Deutschland ; Gotteslästerung ; Religionskritik ; Religionsfreiheit ; Meinungsfreiheit ; Deutschland ; Staatskirchenrecht
    Abstract: Wie geht der freiheitliche Verfassungsstaat mit in der Öffentlichkeit heftig artikulierter Kritik an Religion sowie den damit verbundenen Auswirkungen um? Der "Gotteslästerer" kann sich auf das Grundrecht der Meinungsäußerungsfreiheit in seiner abwehrrechtlichen Funktion berufen, wohingegen das Opfer der Gotteslästerung die Schutzfunktion der Grundrechte in Stellung zu bringen versucht, um den Staat zu einem Einschreiten zu bewegen. Barbara Rox überprüft die in diesem Zusammenhang im nationalen Verfassungsrecht wie im Völkerrecht überwiegend vertretene These von einem Spannungsverhältnis zwischen Meinungsfreiheit und Religionsfreiheit auf ihre Belastbarkeit. Zu diesem Zweck entwickelt sie die Dogmatik grundrechtlicher Schutzpflichten fort und präzisiert den Schutzumfang der inneren Seite des Grundrechts der Religionsfreiheit. Barbara Rox wurde für diese Arbeit mit dem Dissertationspreis der Westfälischen Wilhelms-Universität Münster ausgezeic hnet.
    Description / Table of Contents: Einführung -- Theoretischer und historischer Rahmen des Phänomens der Gotteslästerung -- Konturierung der Untersuchungsgegenstandes und grundsätzliche Weichenstellungen -- Die abwehrrechtlichen (prima facie-)Rechtsposition des Gotteslästerers -- Die schutzrechtliche (prima facie-)Rechtsposition des Opfers der Gotteslästerung -- Einschränkung von Freiheitsrechten aus Gründen des Allgemeininteresses : Verfassungsrechtliche Konturen des "öffentlichen Friedens" -- Bewertung der Handlungsoptionen des Staates -- Meinungsfreiheit versus "Schutz religiöser Gefühle" auf der Ebene der Europäischen Menschenrechtskovention -- "Diffamierung von Religionen" und internationaler Menschenrechtsschutz -- Zusammenfassung der Ergebnisse.
    Note: Literaturverz. S. [359] - 399
    URL: Cover
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  • 32
    ISBN: 3161506421 , 9783161506420
    Language: German , English
    Pages: X, 336 S.
    DDC: 340.112
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    Keywords: Political science Congresses Philosophy ; History ; Political ethics Congresses ; Religion and politics Congresses ; Konferenzschrift 2009 ; Naturrecht ; Gesetz ; Staat ; Politische Philosophie ; Geschichte ; Grundrecht ; Normenbegründung ; Rechtsstaat
    Abstract: Der moderne Rechtsstaat beansprucht, seine Burger unterschiedslos als freie und gleiche Personen zu behandeln. Aufgrund dieses allgemeinen Anspruchs sind von der Legitimation staatlicher Normen partikulare ethische Konzeptionen ebenso ausgeschlossen wie Willkur und Privilegium. Eine besondere Frage entsteht aber im Verhaltnis zu den grossen Religionen, die einerseits selbst mit universalen Geltungsanspruchen auftreten, andererseits als Offenbarungsreligionen durch ihre Geschichtlichkeit aber auch partikular sind. Die aus dem Anspruch der Rechtsstaatlichkeit folgende Forderung nach weltanschaulich neutraler sakularer Normgebung fuhrt auf eine fur die neuzeitliche Philosophie, besonders fur die Rechtsphilosophie, zentrale Frage: Lassen sich grundlegende, allen gemeinsame Eigenschaften der Menschen (z.B. die Vernunft) ohne Rekurs auf besondere kulturelle Erfahrungen normativ wenden? Daran schliesst sich die Frage an, wie die so gewonnenen Normen sich zu den je partikular uberlieferten verhalten. Damit ist das Verhaltnis von Politik und Religion vor dem Hintergrund moderner Rechtsstaatlichkeit angesprochen, aus dem sich eine Reihe von philosophisch-historischen sowie von rechtssystematischen Problemen ergeben. Diese Probleme werden in diesem Buch von Philosophen und Rechtswissenschaftlern eingehend erortert und diskutiert. Dabei wird, ausgehend von der je eigenen Fachperspektive, eine interdisziplinare Diskussion eroffnet. Das Leitthema der Beitrage bildet dabei das Verhaltnis von naturrechtlichen, kulturellen und positivrechtlichen Elementen in der Legitimation staatlicher Normsetzung einerseits und in der Begrundung subjektiver Rechte, insbesondere der Menschenrecht.
    Note: Bd. dokumentiert eine Tagung des Exzellenzclusters "Religion und Politik in den Kulturen der Vormoderne und Moderne" der Westfälischen Wilhelms-Univ., vom 22. - 24. Oktober 2009 in Münster. - Beitr. überw. dt., teilw. engl. - Literaturverz. S. [315] - 333
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  • 33
    ISBN: 9783161507588
    Language: German
    Pages: XXI, 723 S.
    Series Statement: Jus publicum 215
    Series Statement: Ius publicum
    Parallel Title: Erscheint auch als Hanschel, Dirk, 1969 - Konfliktlösung im Bundesstaat
    Dissertation note: Teilw. zugl.: Mannheim, Univ., Habil.-Schr., 2010
    DDC: 320
    RVK:
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    Keywords: Conflict of laws ; Federal government ; Jurisdiction ; Hochschulschrift ; Deutschland ; USA ; Schweiz ; Bundesstaat ; Kompetenzkonflikt ; Finanzhoheit ; Deutschland ; USA ; Schweiz ; Föderalismus ; Konfliktlösung ; Rechtsvergleich
    Note: Literaturverz. S. [633] - 714
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  • 34
    ISBN: 3161517946 , 9783161517945
    Language: German
    Pages: XVIII, 413 S.
    Additional Information: Rezension Dörig, Harald, 1953 - Nora Markard, Kriegsflüchtlinge 2012
    Series Statement: Jus internationale et Europaeum 60
    Series Statement: Jus internationale et Europaeum
    Parallel Title: Online-Ausg. Markard, Nora, 1978 - Kriegsflüchtlinge
    Parallel Title: Erscheint auch als Markard, Nora, 1978 - Kriegsflüchtlinge
    Parallel Title: Erscheint auch als Markard, Nora, 1978 - Kriegsflüchtlinge
    Dissertation note: Teilw. zugl.: Berlin, Humboldt-Univ., Diss., 2011
    DDC: 340
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    Keywords: Hochschulschrift ; Convention relating to the Status of Refugees 1951 Juli 28 ; Krieg ; Asylrecht ; Rechtsvergleich ; Convention relating to the Status of Refugees 1951 Juli 28 ; Krieg ; Asylrecht ; Rechtsvergleich
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  • 35
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264179288
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Erscheint auch als Better regulation in Europe
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    Keywords: Regulierung ; Griechenland ; Governance ; Greece ; Griechenland ; Wirtschaftspolitik ; Regulierung
    Abstract: This review of regulation in Greece maps and analyses the core issues which together make up effective regulatory management, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include improving regulatory management, institutional capacities for effective regulation, transparency and processes for effective public consultation and communication, processes for the development of new regulations and for the management of the regulatory stock, compliance rates, enforcement policy. appeal processes, the interface between different levels of government and interface between national processes and those of the EU.
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  • 36
    ISBN: 9781283848046 , 9783161524219 , 128384804X
    Language: German
    Pages: 1 Online-Ressource (viii, 351 Seiten)
    Additional Information: Rezensiert in Pawlas, Andreas, 1946 - Marktwirtschaft und soziale Ge­rechtigkeit. Gestaltungsfragen der Wirtschaftsordnung in einer demokratischen Gesellschaft 2013
    Series Statement: Untersuchungen zur Ordnungstheorie und Ordnungspolitik 63
    Parallel Title: Erscheint auch als Marktwirtschaft und soziale Gerechtigkeit
    DDC: 303.3
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    Keywords: Marktwirtschaft ; Gerechtigkeit ; Soziale Gerechtigkeit ; Social justice Economic aspects. ; Capitalism. ; Electronic books ; Konferenzschrift 2009 ; Marktwirtschaft ; Soziale Gerechtigkeit ; Ordnungspolitik ; Soziale Marktwirtschaft ; Soziale Gerechtigkeit
    Abstract: In diesem Band wird das Verhältnis zwischen den Funktionsprinzipien und Wirkungseigenschaften marktwirtschaftlicher Ordnungen einerseits und dem Problem der 'sozialen Gerechtigkeit' andererseits aus der Perspektive verschiedener Fachrichtungen wie der Philosophie, Sozial- und Wirtschaftsethik, Ökonomik, Soziologie, Politikwissenschaft, Rechtswissenschaft und Wirtschaftsdidaktik diskutiert. Dem liegt die Überzeugung zugrunde, dass die Klärung dieses Verhältnisses angesichts der in öffentlichen Foren deutlich werdenden Spannung zwischen den Herausforderungen marktwirtschaftlichen Wettbewerbs und verbreiteten Vorstellungen von 'sozialer Gerechtigkeit' von besonderer gesellschaftspolitischer Bedeutung ist.
    URL: Volltext  (lizenzpflichtig)
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  • 37
    Online Resource
    Online Resource
    Tübingen : Mohr Siebeck
    ISBN: 9781280029189 , 9783161512858
    Language: German
    Pages: 1 Online-Ressource
    Series Statement: Jus publicum Band 204
    Parallel Title: Erscheint auch als Brosius-Gersdorf, Frauke, 1971 - Demografischer Wandel und Familienförderung
    DDC: 306.85
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    Keywords: Demographic transition. ; Family demography. ; Deutschland ; Bevölkerungsentwicklung ; Öffentliche Aufgaben ; Familienpolitik ; Verfassungsrecht ; Deutschland ; Bevölkerungsentwicklung ; Geburtenrückgang ; Familienpolitik
    URL: Volltext  (lizenzpflichtig)
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  • 38
    ISBN: 9780415532440 , 9780415586276
    Language: English
    Pages: xi, 212 Seiten
    Series Statement: Global politics and the responsibility to protect
    DDC: 341.5/84
    RVK:
    Keywords: Responsibility to protect (International law) ; Intervention ; Militär ; Menschenrechtsverletzungen ; intervention ; military ; human rights violations ; Menschenrechtsverletzung ; Humanitäre Intervention ; Responsibility to Protect
    Note: Hier auch später erschienene, unveränderte Nachdrucke
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  • 39
    ISBN: 9783161506765
    Language: English
    Pages: IX, 388 S. , graph. Darst. , 24 cm
    Series Statement: Politika 4
    Series Statement: Politika
    DDC: 340
    RVK:
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    Keywords: Interdisciplinarity ; Law ; Methodology ; Paperback / softback ; Research ; Sewn ; Aufsatzsammlung ; Rechtswissenschaft ; Interdisziplinarität
    Note: Enth. Literaturangaben und Index
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  • 40
    ISBN: 3161509846 , 9783161509841
    Language: German
    Pages: VIII, 394 S.
    Series Statement: Recht - Wissenschaft - Theorie 5
    Series Statement: Recht - Wissenschaft - Theorie
    DDC: 342.43
    RVK:
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    Keywords: Konferenzschrift 2010 ; Konferenzschrift 2010 ; Deutschland ; Globalisierung ; Nationalstaat ; Entgrenzung ; Verfassungsrecht ; Deutschland ; Eigenwert ; Verfassungsrecht
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  • 41
    ISBN: 9783161507199
    Language: German
    Pages: X, 145 S.
    Additional Information: Rezension Fechner, Frank, 1958 - [Rezension von: Riedel, Mareike, Vermutung des Künstlerischen, der Esra-Beschluss des Bundesverfassungsgerichts - eine rechts- und literaturwissenschaftliche Untersuchung] 2012
    DDC: 340
    RVK:
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    Keywords: Germany ; Privacy, Right of ; Freedom and art ; Deutschland Bundesverfassungsgericht ; Rechtsprechung ; Biller, Maxim 1960- Esra ; Verbot ; Persönlichkeitsrecht ; Fiktion ; Kunstfreiheit ; Deutschland Bundesverfassungsgericht ; Rechtsprechung ; Biller, Maxim 1960- Esra ; Verbot ; Persönlichkeitsrecht ; Fiktion ; Kunstfreiheit
    Note: Literaturverz. S. [133] - 141
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  • 42
    Book
    Book
    Tübingen : Mohr Siebeck
    ISBN: 9783161507267
    Language: German
    Pages: XIV, 340 S.
    Series Statement: Jus Publicum 207
    Series Statement: Ius publicum
    Parallel Title: Online-Ausg. Bast, Jürgen, 1968 - Aufenthaltsrecht und Migrationssteuerung
    Parallel Title: Erscheint auch als Bast, Jürgen, 1968 - Aufenthaltsrecht und Migrationssteuerung
    Parallel Title: Erscheint auch als Bast, Jürgen, 1968 - Aufenthaltsrecht und Migrationssteuerung
    Dissertation note: Zugl.: Frankfurt am Main, Univ., Habil.-Schr., 2009-2010 u.d.T.: Bast, Jürgen : Aufenthaltsrechtliche Steuerung der Migration
    DDC: 340
    RVK:
    Keywords: Hochschulschrift ; Deutschland ; Einwanderung ; Aufenthaltsrecht ; Deutschland ; Einwanderung ; Aufenthaltsrecht ; Migration
    Note: Literaturverz. S. [295] - 333
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  • 43
    ISBN: 9783161509117
    Language: German
    Pages: XXII, 366 S. , graph. Darst.
    DDC: 340
    RVK:
    RVK:
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    Keywords: Cloth over boards ; Geltung ; Hardback ; Normativität ; Regeln ; Religion ; Normativität ; Recht ; Philosophie ; Religion ; Theologie
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  • 44
    ISBN: 9781843921509 , 9781843921516
    Language: English
    Pages: xxii, 650 Seiten , Diagramme
    Parallel Title: Erscheint auch als Handbook of restorative justice
    DDC: 364.68
    RVK:
    Keywords: Restorative justice Handbooks, manuals, etc ; Aufsatzsammlung ; Unrecht ; Straftat ; Wiedergutmachung ; Opferentschädigung
    Note: "First published by Willan Publishing 2007" - Rückseite Titelblatt , Literaturangaben
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  • 45
    Book
    Book
    Tübingen : Mohr Siebeck
    ISBN: 9783161508554 , 3161508556
    Language: German
    Pages: 121 S. , Ill., graph. Darst.
    Series Statement: Sport - Recht - Gesellschaft 2
    Series Statement: Sport - Recht - Gesellschaft
    DDC: 306.483
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    Keywords: Sport ; Gewalttätigkeit ; Aggressivität ; Prävention ; Aufsatzsammlung ; Konferenzschrift 2010 ; Aufsatzsammlung ; Aufsatzsammlung ; Konferenzschrift 2010 ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung. ; Aufsatzsammlung ; Gewalttätigkeit ; Sport ; Konferenzschrift 2010 ; Aufsatzsammlung ; Kongress ; Konferenzschrift ; Aufsatzsammlung ; Konferenzschrift 2010 ; Konferenzschrift 2010 ; Aufsatzsammlung
    Note: Literaturangaben
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  • 46
    ISBN: 9780415781688 , 041578168X , 9780415781695 , 0415781698
    Language: English
    Pages: viii, 232 Seiten
    Series Statement: Global politics and the responsibility to protect
    DDC: 327.1/17
    RVK:
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    Keywords: Intervention (International law) ; Humanitarian intervention ; Security, International ; Conflict management ; Internationale Politik ; Responsibility to Protect ; Anerkennung ; Norm ; Nichteinmischung ; Intervention ; Militär ; Menschenrechtsverletzungen ; intervention ; military ; human rights violations ; Kosovo ; Humanitarian intervention ; Responsibility to Protect ; Intervention
    Abstract: 1. Introduction: Norms and Laws in International Relations 2. Non-Intervention in International Relations: A Case Study 3. Kosovo, Humanitarian Intervention and the Challenge of World Order (with Albrecht Schnabel) 4. Global Norms and International Humanitarian Law: An Asian Perspective 5. Intervention, Sovereignty and the Responsibility to Protect: Experiences from ICISS 6. In Defence of The Responsibility to Protect 7. Collective Security and the Use of Force: Reflections on the Report of the High-Level Panel on Threats, Challenges and Change 8. The Responsibility to Protect and Prosecute: The Parallel Erosion of Sovereignty and Impunity (with Vesselin Popovski) 9. R2P: From Idea to Norm -- and Action? (with Thomas G. Weiss) 10. The Responsibility to Protect and the North-South Divide 11. R2P and the Protection of Civilians in Armed Conflict 12. Conclusion: Normative Incoherence, Inconsistency and Contestation
    Description / Table of Contents: 1. Introduction: Norms and Laws in International Relations 1. - 2. Non-Intervention in International Relations: A Case Study 14. - 3. Kosovo, Humanitarian Intervention and the Challenge of World Order (with Albrecht Schnabel) 42. - 4. Global Norms and International Humanitarian Law: An Asian Perspective 61. - 5. Intervention, Sovereignty and the Responsibility to Protect: Experiences from ICISS 74. - 6. In Defence of The Responsibility to Protect 86. - 7. Collective Security and the Use of Force: Reflections on the Report of the High-Level Panel on Threats, Challenges and Change 99. - 8. The Responsibility to Protect and Prosecute: The Parallel Erosion of Sovereignty and Impunity (with Vesselin Popovski) 112. - 9. R2P: From Idea to Norm - and Action? (with Thomas G. Weiss) 126. - 10. The Responsibility to Protect and the North-South Divide 144. - 11. R2P and the Protection of Civilians in Armed Conflict 161. - 12. Conclusion: Normative Contestation, Incoherence and Inconsistency 177
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  • 47
    ISBN: 9789264117723
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Taxation ; Austria ; Österreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 48
    ISBN: 9789264114661
    Language: English
    Pages: Online-Ressource (102 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Suisse 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Taxation ; Switzerland ; Schweiz ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 49
    ISBN: 9789264117709
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 50
    ISBN: 9789264117884
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Luxembourg 2011 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 51
    ISBN: 9789264117655
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 52
    ISBN: 9789264117860
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 53
    ISBN: 9789264117709
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
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  • 54
    ISBN: 9789264096851
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 55
    ISBN: 9789264097254
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 56
    ISBN: 9789264118119
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 57
    ISBN: 9789264118164
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Taxation ; United Kingdom ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 58
    ISBN: 9789264117617
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 59
    ISBN: 9789264117617
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
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  • 60
    ISBN: 9789264117655
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
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  • 61
    ISBN: 9789264118164
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Großbritannien ; Finanzverwaltung ; Steuerrecht
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  • 62
    ISBN: 9789264117723
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Österreich ; Finanzverwaltung ; Steuerrecht
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  • 63
    ISBN: 9789264115026
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Taxation ; Italy ; Italien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 64
    ISBN: 9789264115026
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
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  • 65
    ISBN: 9789264114708
    Language: English
    Pages: Online-Ressource (98 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; France 2011 ; Combiné ; Phase 1 Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Taxation ; France ; Frankreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 66
    ISBN: 9789264117983
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency
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  • 67
    ISBN: 9789264114661
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Suisse 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Schweiz ; Finanzverwaltung ; Steuerrecht
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  • 68
    ISBN: 9789264118119
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
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  • 69
    ISBN: 9789264117884
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Luxembourg 2011 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Luxemburg ; Finanzverwaltung ; Steuersystem
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  • 70
    ISBN: 9789264114708
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : France 2011 : Combiné : Phase 1 + Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
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  • 71
    ISBN: 9789264117983
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
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  • 72
    ISBN: 9789264117860
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
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  • 73
    ISBN: 9789264096936
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 74
    ISBN: 9789264096905
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 75
    ISBN: 9789264097155
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 76
    ISBN: 3161508858 , 9783161508851
    Language: German
    Pages: XIX, 364 S.
    Additional Information: Rezension Goerlich, Helmut, 1943 - Bürgerliche Mitgliedschaft in Religionsgemeinschaften 2015
    Series Statement: Jus ecclesiasticum 97
    Series Statement: Ius ecclesiasticum
    Dissertation note: Zugl.: Gießen, Univ., Diss., 2010
    DDC: 340
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Jews Legal status, laws, etc ; Ecclesiastical law ; Church and state ; Christianity and other religions Judaism ; Christianity and other religions ; Judentum ; Jüdische Gemeinde ; Deutschland ; Hochschulschrift ; Deutschland ; Jüdische Gemeinde ; Staatskirchenrecht ; Deutschland ; Staatskirchenrecht
    Note: Literaturverz. S. [343] - 359
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  • 77
    ISBN: 9783161512827
    Language: German
    Pages: 1 Online-Ressource (XIV, 974 Seiten)
    Edition: Online Ressource
    Series Statement: Jus publicum Band 201
    Series Statement: Ius publicum
    Parallel Title: Erscheint auch als Menzel, Jörg, 1965 - 2016 Internationales Öffentliches Recht
    Dissertation note: Habilitationsschrift Universität Bonn 2007
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    Keywords: Jus Publicum ; Völkerrecht, Europarecht ; Internationales Privatrecht, Ausländisches Recht, Rechtsvergleichung ; Internationales Privatrecht ; Kollisionsrecht ; Verfassungsrecht und Staatslehre ; Verwaltungsrecht ; Völkerrecht ; Hochschulschrift ; Deutschland ; Internationales öffentliches Recht ; Grenzüberschreitende Kooperation
    Abstract: Hauptbeschreibung Jedes Rechtsgebiet hat sein Grenzrecht. Ein Internationales Öffentliches Recht (mit den Teilgebieten Internationales Verfassungsrecht und Internationales Verwaltungsrecht) ist genauso erforderlich wie ein Internationales Privatrecht oder ein Internationales Strafrecht. Deutsches Öffentliches Recht muss die Frage seines Wirkungskreises definieren und es muss klären, in welchem Umfang ausländisches öffentliches Recht im eigenen Wirkbereich zugelassen wird.Jörg Menzel erarbeitet die Grundlagen und Themen eines Internationalen Öffentlichen Rechts und liefert damit die erste Gesamtdarstellung auf diesem Gebiet. Er widmet sich nach ausführlicher Grundlegung den überstaatlichen (völker- und europarechtlichen) Vorgaben und sodann im Einzelnen dem deutschen Internationalen Verfassungs- und Verwaltungsrecht. Hierbei verfolgt er einen Ansatz, der auf dem Prinzip des offenen Staates und der daraus resultierenden grundsätzlich positiven Grundeinstellung der Rechtsordnungen zueinander beruht, die auch das öffentliche Recht nicht ausspart. Der Autor zeigt auf, dass Internationales Privatrecht und Internationales Öffentliches Recht weniger gegensätzlich sind als häufig kolportiert, weil die ihnen zugrunde liegenden Grundgedanken nicht verschieden sind. Er geht den Strukturen eines Internationalen Öffentlichen Rechts ebenso nach wie vielfältigen Details und weist nach, dass es im Öffentlichen Recht Prinzipien zu diskutieren gibt - auch wenn dort die Strukturen zum Teil anders sind als im IPR.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 78
    ISBN: 9789264110489
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 79
    Online Resource
    Online Resource
    Tübingen : Mohr Siebeck
    ISBN: 9783161508790 , 1280049499 , 9783161518560 , 9781280049491
    Language: German
    Pages: XIV, 384 S.
    Edition: Online-Ausg. 2011 Electronic reproduction; Available via World Wide Web
    Additional Information: Rezensiert in Kreß, Hartmut, 1954 - Wahrheit und Werturteil. Eine Theorie der praktischen Rationalität 2016
    Series Statement: Philosophische Untersuchungen 27
    Parallel Title: Print version Wahrheit und Werturteil
    Dissertation note: Teilw. zugl.: Basel, Univ., Habil., 2008
    DDC: 306.440917
    RVK:
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    Keywords: Electronic books ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Wahrheit ; Moralisches Urteil ; Rationalität
    Abstract: Hauptbeschreibung: Das Erkenntnisinteresse, das dieses Buch anleitet, gilt dem Begriff der moralischen Wahrheit, der Frage, ob und, wenn ja, warum moralische Urteile Wahrheitsansprüche erheben dürfen. Mitunter weckt die Rede von moralischer Wahrheit das Gefühl, dass mit ihr etwas eingeengt wird, das zu groß ist. Diesem Unbehagen wird am wirkungsvollsten entgegentreten durch ein besseres Verständnis, was Wahrheit in der Ethik bedeutet. Unter welchen Bedingungen sind moralische Urteile wahr? Welche Rolle spielt die Frage nach moralischer Wahrheit für die Verbindlichkeit eines moralischen Sollens?
    Description / Table of Contents: Cover; Widmung; Danksagung; Inhaltsübersicht; Inhaltsverzeichnis; Einleitung - Zum Begriff der moralischen Wahrheit; Aufbau und Vorgehen; I. Wahrheit in der Ethik; 1. Der Begriff der Wahrheit; 1.1 Vom Kriterium zum Begriff der Wahrheit; 1.2 Die Korrespondenztheorie der Wahrheit; 1.3 Die Evidenztheorie der Wahrheit; 1.3.1 Rechtfertigung; 1.3.2 Evidenz; 1.3.3 Legitimation; Exkurs: Drei Spielarten der Evidenz; 2. Wahrheit in Wissenschaft, Technik und Ethik; 2.1 Wissenschaft; 2.2 Technik; 2.3 Ethik: Vom Guten zum Wert; 3. Bedürfnisse und Pflichten; 3.1 Bedürfnisse; 3.2 Pflichten
    Description / Table of Contents: 3.2.1 Hilfe in Not3.2.2 Kants Begründung der Pflicht durch Freiheit; 3.2.3 Kant über die Evidenzerkenntnis der Freiheit; 4. Wahre Werturteile; II. Formen des Scheins; 1. Irrtümer und Alterität; 2. Zwangsvorstellungen und Therapie; 3. Selbsttäuschung; 3.1 Einfache Antworten; 3.2 Kognitive Entlastung; 3.3 Unaufrichtigkeit; 3.4 Die Struktur der Selbsttäuschung; 3.4.1 Selbsttäuschung aus Freiheit; 3.4.2 Die Selbstbeziehung der Selbsttäuschung; III. Exklusiver und inklusiver Monismus - Modelle der Rationalität; 1. Dualismus und Monismus; 2. Exklusiver Monismus
    Description / Table of Contents: 2.1 Aristoteles' naturalistische Rationalitätstheorie2.1.1 Deliberative Verantwortung; 2.1.2 Willensschwäche; 2.1.3 Lernbare Fähigkeiten; 2.2 Foots ethischer Naturalismus; 2.2.1 Drei Merkmale des ethischen Naturalismus; 2.2.2 Rationale Lebensform; 2.3 McDowells moderater Naturalismus; 2.3.1 Zweite Natur; 2.3.2 Die Analogie von pragmatischem und ethischem Wissen; 3. Inklusiver Monismus; 3.1 Davidsons anomaler Monismus; 3.1.1 Wahrheit, mentale Verursachung und Dialog; 3.1.2 Selbsttäuschung - ein Rätsel?; 3.2 Tugendhats Theorie der intellektuellen Redlichkeit; IV. Wahrheit und Rechtfertigung
    Description / Table of Contents: 1. Hegels rationalitätstheoretischer Realismus2. „… daß das Absolute allein wahr, oder das Wahre allein absolut ist."; 3. Hegels Theorie der Negativität; 4. Wahrheit und Rechtfertigung in der Phänomenologie des Geistes; 4.1 Auf der Schwelle zur Wahrheit - Anerkennung; 4.2 Auf dem Weg zur Wahrheit - der Legitimationsprozess; 4.2.1 Hegels Kritik der Transzendentalphilosophie; 4.2.2 Realismus; 4.2.2.1 Sittlichkeit: Tragödie und bürgerliche Gesellschaft; 4.2.2.2 Bildung; 4.2.2.3 Moralität; 4.2.3 Religion; 4.3 Im Ziel der Wahrheit - „Begriffne Geschichte"; V. Wahrheit und Kontingenz
    Description / Table of Contents: 1. Der Wahrheitsbegriff in Sein und Zeit1.1 Heideggers anthropologischer Ansatz; 1.2 Wahrheit und Verstehen; 2. Reichweite und Grenze von Heideggers Wahrheitsbegriff; 2.1 Die Kontingenz der Wahrheitsorientierung; 2.2 Vorprädikative Wahrheitsorientierung und Aussagenwahrheit; 2.3 Der andere Anfang; 3. Wahrheit als Ereignis; 3.1 Technik- und Wissenschaftskritik; 3.2 Kritik der Metaphysik; 3.3 Die Geschichtsphilosophie der Kehre; 4. Wahrheit und Sprache; 4.1 „Alles Sagen muss das Hörenkönnen mitentspringen lassen"; 4.2 Der Selbstzweckcharakter der Sprache
    Description / Table of Contents: 4.3 Die Grenzen der Sprachphilosophie Heideggers
    Note: MyiLibrary ebook project , Electronic reproduction; Available via World Wide Web
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  • 80
    ISBN: 9783161508622
    Language: German
    Pages: XIV, 400 Seiten
    Additional Information: Rezensiert in Schröder, Ulrich Jan, 1974- Von rechtlicher Vergegenwärtigungkommunistischer Vergangenheit
    Additional Information: Rezensiert in Schröder, Ulrich Jan Bewusstes Erinnern und bewusstes Vergessen. - Tübingen : Mohr Siebeck. - 2011 [Rezension]
    Additional Information: Rezensiert in Thamer, Hans-Ulrich, 1943- [Angelika Nussberger und Caroline von Gall (Hrsg.): Bewusstes Erinnern und bewusstes Vergessen]
    Series Statement: Jus [ius] internationale et Europaeum 52
    Series Statement: Jus internationale et Europaeum
    DDC: 306.0947
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    Keywords: Kommunismus ; Justiz ; Vergangenheitsbewältigung ; Mitteleuropa ; Osteuropa ; Konferenzschrift 2010
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  • 81
    ISBN: 9789264119208
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Corporate governance of listed companies in China
    DDC: 338.60951
    RVK:
    Keywords: Corporate Governance ; Aktiengesellschaft ; Aufsichtsrat ; China ; Governance ; Industry and Services ; China, People’s Republic ; China ; Corporate Governance
    Abstract: This report looks at the institutional framework of corporate governance in China through the prism of the OECD Principles of Corporate Governance and is a product of the ongoing OECD-China Policy Dialogue on Corporate Governance. By assessing a broad range of laws, regulations and codes, it provides a valuable reference for understanding how much has been achieved in Chinese corporate governance and the main ambitions of future reform efforts. The report shows that corporate governance has improved significantly since the Chinese stock market was created in 1990, with important achievements in establishing and developing the legal and regulatory framework. The OECD-China Self-Assessment represents a thorough review of all laws, regulations and codes that relate to every principle recommended by the OECD Principles of Corporate Governance. It documents the advances in the Chinese Corporate Governance framework. Building on this report, bilateral co-operation between China and the OECD will continue to enhance the understanding of China’s corporate governance system and how it impacts on company and investor behaviour.
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  • 82
    ISBN: 9789264108295
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 83
    ISBN: 9789264108868
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 84
    ISBN: 9789264108752
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 85
    ISBN: 9789264108738
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264107052
    Language: English
    Pages: Online-Ressource (315 S.)
    Parallel Title: Print version The Call for Innovative and Open Government : An Overview of Country Initiatives
    DDC: 350.001
    RVK:
    Keywords: Electronic books
    Abstract: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation, a more effective and performance-oriented public service, promotion of open and transparent government, and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation. The book also includes detailed profiles of countries´ open and innovative government initiatives, covering Australia, Austria, Belgium, Brazil, Canada, Chile, Denmark, Estonia, Finland, France, Germany, Greece, Iceland, Ireland, Israel, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Russian Federation, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, Ukraine and the United Kingdom.
    Description / Table of Contents: Foreword; Acknowledgements; Table of contents; Overview of countries' open government initiatives; Vers une administration innovante et ouverte : un aperçu des initiatives des pays; Country profiles; Annex A. Questionnaire;
    Note: Gesehen am 19.08.2011
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  • 87
    ISBN: 9264097104 , 9789264097094 , 9789264097100
    Language: English
    Pages: Online-Ressource (103 p)
    Edition: Online-Ausg. 2011 Electronic reproduction; Available via World Wide Web
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    RVK:
    Keywords: Taxation International cooperation ; Taxation ; Taxation Law and legislation ; Dänemark ; Finanzverwaltung ; Steuersystem ; Internationale Kooperation
    Note: "January 2011 (reflecting the legal and regulatory framework as at August 2010) , Electronic reproduction; Available via World Wide Web
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264120808
    Language: English
    Pages: Online-Ressource (165 p)
    Edition: Online-Ausg. 2012 Electronic reproduction; Available via World Wide Web
    Series Statement: OECD Tax Policy Studies 21
    DDC: 331.11
    RVK:
    Keywords: Manpower policy ; Fiscal policy ; Labor supply Effect of taxation on ; Steuerpolitik ; Einkommensteuer ; Beschäftigung ; Niedriglohn ; Älterer Arbeitnehmer ; Hochqualifizierter Beruf
    Note: "This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso , "Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda"--T.p. verso , "This report was prepared by Alastair Thomas of the OECD Secretariat"--Foreword , Includes bibliographical references (p. 148-153) , ISSN for online series: 1990-0538 , OECD code: 23 2011 48 1 P , Electronic reproduction; Available via World Wide Web
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  • 89
    ISBN: 9780203865569
    Language: English
    Pages: 1 Online-Ressource (XXI, 331 Seiten)
    Series Statement: Routledge research in international law 3
    Parallel Title: Erscheint auch als Katselli Proukaki, Elena The problem of enforcement in international law
    Parallel Title: Erscheint auch als Katselli, Elena The problem of enforcement in international law
    DDC: 341
    RVK:
    Keywords: United Nations International Law Commission ; Law ; Reprisals ; Sanctions (International law) ; Third parties (International law) ; Intervention (International law) ; International obligations ; Justification (Law) ; Self-defense ; Political Science / International Relations / Diplomacy ; Law / International ; Electronic books ; Völkerrecht ; Rechtsverletzung ; Drittland ; Gegenmaßnahme
    Abstract: This book explores the contentious topic of how collective and community issues should be protected and enforced in international law. Elena Katselli Proukaki takes a detailed look at the issue of third-State countermeasures, and considers the work the International Law Commission has done in this area. The volume addresses both the theory and practice of third-State countermeasures within international law. Critically reviewing the conclusions of the International Law Commission on the non-existence of a right to third-State countermeasures, it includes consideration of examples of State practice not previously covered in the literature of this topic. In taking a thorough view of the issues involved the author identifies concerns about third-State countermeasures which remain unanswered, and considers the possible legal ramifications arising from a clash between a right to third-State countermeasures and obligations arising from other international norms. The Problem of Enforcement in International Law explores questions evolving around the nature, integrity and effectiveness of international law and the role it is called to play in a contemporary context. This book is of great interest and value not only for specialists in this area of international law, but also human rights, trade and EU lawyers, practitioners, legal advisers, and students
    URL: Cover  (Thumbnail cover image)
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  • 90
    ISBN: 9783161512964
    Language: English
    Pages: 1 Online-Ressource (x, 404 Seiten)
    Series Statement: Materialien zum ausländischen und internationalen Privatrecht 49
    Parallel Title: Erscheint auch als Intellectual property in the global arena
    DDC: 340
    RVK:
    Keywords: Intellectual property (International law) Congresses ; Intellectual property Congresses ; Intellectual property Congresses ; Intellectual property Congresses ; Law ; Law / Intellectual Property ; Electronic books ; Aufsatzsammlung ; Konferenzschrift 2009 ; USA ; Europäische Union ; Japan ; Geistiges Eigentum ; Internationales Privatrecht
    Abstract: The private international law of intellectual property is currently much debated both in Europe and abroad. Art. 8 of the Rome II Regulation of 2007, which codifies a territorial approach for the infringement of intellectual property, has provoked an intensive discussion in Europe as to whether the lex loci protection is still appropriate for intellectual property litigation in the age of worldwide networks. A condensed outcome of this debate is summarized in the »Principles for Conflict of Laws in Intellectual Property« (CLIP Principles) drafted by the European Max Planck Group on Conflict of Laws in Intellectual Property (CLIP), published recently in a second preliminary draft. On the international scale, the American Law Institute's »Intellectual Property: Principles Governing Jurisdiction, Choice of Law, and Judgments in Transnational Disputes« of 2007 (ALI Principles) are the focal point of the debate. A Japanese project (»Transparency Proposal«) was finalized in 2009. This volume provides a comparative analysis of the three proposals. It compiles papers presented at an international conference held in Tokyo in May 2009
    URL: Volltext  (View this content on Open Research Library)
    URL: Cover  (Thumbnail cover image)
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  • 91
    ISBN: 3161506464 , 9783161506468
    Language: German
    Pages: XVI, 257 S. , graph. Darst.
    Series Statement: Mohr Lehrbuch
    Parallel Title: Engl. Fassung Economic methods for lawyers
    Parallel Title: Erscheint auch als Towfigh, Emanuel V., 1978 - Ökonomische Methoden im Recht
    Subsequent Title: Gefolgt von Towfigh, Emanuel V., 1978 - Ökonomische Methoden im Recht
    DDC: 340.115
    RVK:
    RVK:
    Keywords: Rechtsökonomik ; Theorie ; Lehrbuch ; Lehrbuch ; Ökonomische Theorie des Rechts ; Juristische Methodik
    Note: Literaturangaben
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  • 92
    ISBN: 9783161501135
    Language: German
    Pages: XVII, 378 S.
    Series Statement: Religion und Aufklärung 18
    Series Statement: Religion und Aufklärung
    DDC: 306.46101
    RVK:
    RVK:
    RVK:
    Keywords: Finite, The Congresses ; Diseases Congresses Philosophy ; Diseases Congresses Religious aspects ; Christianity ; Health Congresses Religious aspects ; Christianity ; Medical ethics Congresses ; Philosophy ; Ethics, Medical ; Religion ; Attitude to Death ; Konferenzschrift 2008 ; Konferenzschrift 2008 ; Endlichkeit ; Philosophie ; Theologie ; Endlichkeit ; Medizin ; Krankheit ; Medizinische Ethik
    Note: Literaturangaben
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264088008 , 9789264088009
    Language: English
    Pages: Online-Ressource (219 p)
    Edition: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Parallel Title: Print version Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions
    DDC: 352.44
    RVK:
    Keywords: Taxation ; Taxation Law and legislation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews.  It provides contextual background information on the Global Forum and the peer review process.  It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process.  Assessors should be familiar with the information and documents contained in this handbook as it wi
    Description / Table of Contents: About the Global Forum; About this Handbook; The Peer Review Process; Key Documents of the Global Forum for Peer Reviews; Terms of Reference; Methodology; Assessment Criteria; Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary; The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary; Enabling Effective Exchange of Information: Availability and Reliability - StandardThe Joint Ad Hoc Group on Accounts(JAHGA) Report; The 2006 OECD Manual on Information Exchange - Module on General and Legal Aspects of Exchange of Information
    Description / Table of Contents: The 2006 OECD Manual on Information Exchange - Module 1 on Exchange of Information on RequestThe OECD's Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes;
    Note: "Global Forum on Transparency and Exchange of Information for Tax Purposes , Also available in French: Mise en oeuvre des standards de transparence fiscale : manuel pour les évaluateurs et les juridictions , Includes bibliographical references , Electronic reproduction; Available via World Wide Web
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  • 94
    Book
    Book
    Tübingen : Mohr Siebeck
    ISBN: 9783161501043
    Language: German
    Pages: XIII, 451 Seiten
    Additional Information: Rezensiert in Hailbronner, Kay, 1943 - Vom Ausländerrecht zum Migrationsverwaltungsrecht 2011
    Series Statement: Jus publicum Band 188
    Series Statement: Ius publicum
    Parallel Title: Erscheint auch als Thym, Daniel, 1973 - Migrationsverwaltungsrecht
    Parallel Title: Erscheint auch als Thym, Daniel, 1973 - Migrationsverwaltungsrecht
    Dissertation note: Habilitationsschrift Humboldt-Universität zu Berlin 2009
    DDC: 340
    RVK:
    Keywords: Aliens ; Emigration and immigration law ; Administrative law ; Hochschulschrift ; Deutschland ; Europäische Union ; Einwanderungspolitik ; Integration ; Ausländerrecht ; Verwaltungsrecht
    Note: Literaturverzeichnis: Seite [395]-447
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  • 95
    Language: English
    Edition: 2010
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
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  • 96
    ISBN: 9789264095458
    Language: English
    Pages: Online-Ressource (74 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Taxation ; Bermuda ; OECD ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264088016
    Language: English
    Pages: Online-Ressource (224 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Mise en œuvre des standards de transparence fiscale ; Manuel pour les évaluateurs et les juridictions
    Parallel Title: Erscheint auch als Implementing the tax transparency standards
    RVK:
    Keywords: Taxation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.
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  • 98
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264076907
    Language: English
    Pages: Online-Ressource (242 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les dépenses fiscales dans les pays de l'OCDE
    Parallel Title: Druckausg. OECD Tax expenditures in OECD countries
    RVK:
    RVK:
    Keywords: Steuervergünstigung ; OECD-Staaten ; Tax expenditures OECD countries ; Governance ; Taxation ; OECD ; Mitgliedsstaaten ; Steuervergünstigung ; Steuerbefreiung ; Steuerpolitik ; Effizienz
    Abstract: In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.
    Note: Franz. Ausg. u.d.T.: Les dépenses fiscales dans les pays de l'OCDE
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  • 99
    ISBN: 9789264095564
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 100
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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