Your email was sent successfully. Check your inbox.

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

Proceed reservation?

Export
Filter
  • 2010-2014  (205)
  • 1975-1979  (1)
  • Paris : OECD Publishing  (206)
  • Economics  (157)
  • Law  (54)
  • History
Datasource
Material
Language
Years
Year
  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209527
    Language: English
    Pages: Online-Ressource (316 p.) , ill.
    Series Statement: OECD Territorial Reviews
    Parallel Title: Erscheint auch als OECD OECD territorial reviews
    RVK:
    Keywords: Regionalentwicklung ; Regionales Wachstum ; Regionalpolitik ; Niederlande ; Governance ; Urban, Rural and Regional Development ; Netherlands
    Abstract: The Dutch economy has been traditionally very competitive among OECD countries. The global financial crisis however has brought new challenges, especially during the second shock, from 2011 onwards. The government’s recovery plan, which includes various measures such as fiscal consolidation, stimulating innovation and sub-national government reform has an important territorial dimension. This review focuses on how sub-national institutions and development can help the Netherlands meet its challenges. In the short-term, factors such as the contribution of all regions, better use of resources, and more efficient provision of goods and services can help the recovery. In the long term, improving national competitiveness will largely depend on a strong performance of the polycentric city structure, which characterises the Netherlands. The key policy areas explored in this review include: the recently created top-sector innovation policy; decentralisation; and territorial reforms such as municipal and provincial re-scaling through mergers or co-operation.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264221796
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Parallelausg. Measuring the Digital Economy; A New Perspective (Chinese version)
    Parallel Title: Erscheint auch als Measuring the digital economy
    DDC: 381/.142
    RVK:
    Keywords: Internetnutzung ; IKT-Sektor ; Messung ; OECD-Staaten ; Governance ; Science and Technology ; Bericht ; Statistik ; OECD ; Electronic Commerce ; Neue Medien ; Evaluation
    Abstract: The growing role of the digital economy in daily life has heightened demand for new data and measurement tools. Internationally comparable and timely statistics combined with robust cross-country analyses are crucial to strengthen the evidence base for digital economy policy making, particularly in a context of rapid change. This report presents indicators traditionally used to monitor the information society and complements them with experimental indicators that provide insight into areas of policy interest. The key objectives of this publication are to highlight measurement gaps and propose actions to advance the measurement agenda.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264205390
    Language: English
    Pages: Online-Ressource (148 p.)
    Series Statement: OECD Rural Policy Reviews
    Parallel Title: Erscheint auch als Innovation and modernising the rural economy
    RVK:
    Keywords: Ländliche Wirtschaft ; Entwicklungsplanung ; OECD-Staaten ; Governance ; Urban, Rural and Regional Development
    Abstract: This publication is a result of the discussions from the OECD 8th Rural Development Policy Conference: "Innovation and modernising the rural economy" which took place in Krasnoyarsk, Russia on 3-5 October 2012. It provides an overview of the two themes of modernisation and innovation, focusing on identifying the attributes of the modern rural economy and showing how it differs from the traditional rural economy and from metropolitan economies. It also shows how rural innovation is a key driver of rural economic growth using patents as a measure. The second part of the book consists of four chapters that offer evidence of rural regions’ potential to contribute to national economic growth. In addition, each provides useful context for Part I by outlining four different perspectives on the process of modernisation and innovation, and specifically, how they can take place in the rural territories of OECD countries. In each paper, the authors explore the opportunities and impediments to these twin processes and how government policy can help or hinder them.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208957
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in the Czech Republic
    RVK:
    Keywords: Arbeitsmarktpolitik ; Qualifikation ; Bildungspolitik ; Tschechien ; Employment ; Urban, Rural and Regional Development ; Czech Republic ; Tschechien ; Arbeitsmarktpolitik ; Bildungspolitik ; Betriebliche Ausbildung
    Abstract: This review looks at a range of institutions and bodies involved in employment and skills policies in the Czech Republic, focusing on local strategies on the Ústí nad Labem and South Moravian regions.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264222649
    Language: French
    Pages: Online-Ressource (128 p.)
    Series Statement: Principes de bonne pratique de l’OCDE en matière de politique réglementaire
    Parallel Title: Parallelausg. The Governance of Regulators
    Parallel Title: Parallelausg.: The Governance of Regulators
    RVK:
    Keywords: Governance
    Abstract: Ce rapport vise à construire un cadre général pour les initiatives destinées à poursuivre l’amélioration des performances dans les systèmes réglementaires en relation avec les organismes ou autorités de réglementation nationaux.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264214637 , 9789264224117
    Language: English
    Pages: Online-Ressource (520 p.) , ill.
    Parallel Title: Erscheint auch als Lequiller, François Understanding national accounts
    RVK:
    Keywords: Volkswirtschaftliche Gesamtrechnung ; International ; Welt ; Economics ; Volkswirtschaftliche Gesamtrechnung
    Abstract: This second edition of Understanding National Accounts, that provides a comprehensive explanation of how national accounts are compiled, contains new data and new chapters, and is adapted to the new systems of national accounts, SNA 2008 and ESA 2010, that came into effect in September 2014. It approaches national accounts from a truly global perspective, with special chapters dedicated to international comparisons, globalisation and well-being as well as to the national systems used in major OECD economies, such as the United States. Each chapter of the manual uses practical examples to explain key concepts in national accounts in a clear and accessible way. And, each chapter concludes with a synthesis of key points covered in the chapter, followed by resources for further exploring the topic, and by a set of exercises to test your knowledge. It is an ideal guide to national accounts for students and other interested readers.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208872
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in Northern Ireland, United Kingdom
    RVK:
    Keywords: Arbeitsmarktpolitik ; Qualifikation ; Bildungspolitik ; Nordirland ; Employment ; Urban, Rural and Regional Development ; United Kingdom
    Abstract: This book focuses on the role of employment and training agencies in contributing to job creation and productivity in Northern Ireland. It explores how Northern Ireland is implementing labour market and skills policy and putting measures in place at the local level to stimulate quality employment, inclusion and growth.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 8
    ISBN: 9789264222748
    Language: English
    Pages: Online-Ressource (290 p.) , ill.
    Parallel Title: Erscheint auch als Mortality assumptions and longevity risk
    RVK:
    Keywords: Sterblichkeit ; Versicherungsökonomik ; Versicherungsmathematik ; Pensionskasse ; Finance and Investment ; OECD ; Sterblichkeit ; Lebenserwartung ; Versicherungsmathematik
    Abstract: Pension funds and annuity providers need to effectively manage the longevity risk they are exposed to. Individuals receiving a lifetime income may live longer than expected or accounted for in the actuarial calculations to provision for these liabilities. Mismanaged longevity risk can deteriorate finances, cause bankruptcy and expose individuals to the risk of losing their retirement income. To safeguard against this risk, pension funds and annuity providers must provision for future improvements in mortality and life expectancy. The regulatory framework can support the effective management of longevity risk. This publication assesses how pension funds, annuity providers such as life insurance companies, and the regulatory framework account for future improvements in mortality and life expectancy. The study then examines the mortality tables commonly used by pension funds and annuity providers against several well-known mortality projection models with the purpose of assessing the potential shortfall in provisions. The final part of the publication identifies best practices and discusses the management of longevity risk, putting forward a set of policy options to encourage and facilitate the management of longevity risk.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264222359
    Language: English
    Pages: Online-Ressource (250 p.) , ill.
    Series Statement: West African Studies
    Parallel Title: Parallelausg. Un atlas du Sahara-Sahel ; Géographie, économie et insécurité
    Parallel Title: Erscheint auch als An atlas of the Sahara-Sahel
    RVK:
    Keywords: Geographie ; Volkswirtschaft ; Wirtschaftslage ; Sahel ; Development ; Sahel ; Geografie ; Wirtschaft
    Abstract: The Sahara-Sahel has seen recurrent episodes of instability. However, the recent Libyan and Malian crises have intensified the level of violence. These episodes have restructured the geopolitical and geographical dynamics of the region. Cross-border or regional, these contemporary crises require new institutional responses. How can countries sharing this space - Algeria, Libya, Mali, Morocco, Mauritania, Niger, Chad and Tunisia and all related states such as Nigeria - stabilize and develop? Historically, the Sahara plays an intermediary role between North Africa and sub-Saharan Africa. Commercial and human exchanges are intense and based on social networks that now include trafficking. Understanding their structure, geographical and organizational mobility of criminal groups and migratory movements represents a strategic challenge. This book hopes to address this challenge and stimulate strategies for the Sahel of the European Union, the United Nations, the African Union or ECOWAS (Economic Community of the States of West Africa) in order to foster lasting peace. The Atlas is based on an analysis of mapped regional security issues and development objectives to open the necessary dialogue between regional and international organizations, governments, researchers and local stakeholders tracks.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 10
    ISBN: 9789264193819
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallelausg. Rapporto OCSE sull'integrità in Italia; Rafforzare l'integrità nel settore pubblico, ripristinare la fiducia per una crescita sostenibile
    Parallel Title: Erscheint auch als OECD OECD integrity review of Italy
    DDC: 351
    RVK:
    RVK:
    RVK:
    Keywords: Öffentlicher Sektor ; Öffentliche Verwaltung ; Anti-Korruption ; Governance-Ansatz ; Italien ; Governance ; Italy ; Italien ; Verwaltung ; Korruption ; Bekämpfung
    Abstract: In response to the ongoing economic crisis, Italy is undertaking a series of critically important reforms, combining pro-growth policies with severe austerity measures to achieve fiscal consolidation. The success of these structural reforms will rely heavily on the capacity of the government to restore trust in its ability and commitment to guide the country towards sustainable economic growth. At the time of this publication, however, less than a quarter of Italian citizens trusted the quality of government decision-making. Concerns over public integrity and corruption stand out as key elements underlying this prevailing lack of trust. To restore the deficit of trust in the Italian government, the public sector needs to be embedded within a comprehensive integrity framework. Law 190 of November 6, 2012 (the Anti-Corruption Law) enshrines public sector integrity management and strengthens existing corruption prevention provisions through the designation of a new anti-corruption authority, a detailed framework for the adoption of a national anti-corruption plan, and new provisions regarding the conduct and prevention of conflict of interests in the public sector. This OECD Integrity Review provides guidance on the implementation of key integrity and corruption prevention elements of the Law, most notably those concerning institutional coordination, the regulation of conduct and whistleblower protection, and management of integrity risks in public sector activities. The review concludes each chapter with proposals for action, with OECD member countries’ best practices in mind, with the ultimate goal of supporting Italy in its efforts to enhance integrity in the public sector and restore trust.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
    RVK:
    RVK:
    RVK:
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264111905
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: OECD Insights
    Parallel Title: Parallelausg. La mondialisation économique ; Origines et conséquences
    Parallel Title: Parallelausg. Die Globalisierung der Wirtschaft; Ursprünge und Auswirkungen
    Parallel Title: Parallelausg. Globalización económica ; Orígenes y consecuencias
    Parallel Title: Erscheint auch als Economic globalisation
    RVK:
    Keywords: Globalisierung ; Wirkungsanalyse ; OECD-Staaten ; Wirtschaftsbeziehungen ; Wirtschaftliche Integration ; Globalisierung ; Geschichte ; Development ; Economics ; Trade ; Erde
    Abstract: Few subjects are as controversial – and poorly understood – as globalisation. While in its broadest sense, economic globalisation is as old as trade itself, the recent financial crisis has amplified the complexity associated with the global interconnectedness of the world’s economies and its ramifications on our livelihoods. This publication reviews the major turning points in the history of economic integration, and in particular the pace at which it has accelerated since the 1990s. It also considers its impact in four crucial areas, namely employment, development, the environment and financial stability: does globalisation foster development or create inequality? Does it promote or destroy jobs? Is it damaging to the environment or compatible with its preservation? Are we heading towards de-globalisation or can globalisation in fact enable recovery?
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264194564
    Language: English
    Pages: Online-Ressource (265 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als A good life in old age?
    RVK:
    Keywords: Häusliche Pflege ; Dienstleistungsqualität ; OECD-Staaten ; Social Issues/Migration/Health ; Aufsatzsammlung ; Altenpflege ; Medizinische Versorgung ; Langzeitbetreuung
    Abstract: As ageing societies are pushing a growing number of frail old people into needing care, delivering quality long-term care services – care that is safe, effective, and responsive to needs – has become a priority for governments. Yet much still remains to be done to enhance evidence-based measurement and improvement of quality of long-term care services across EU and OECD countries. This book offers evidence and examples of useful experiences to help policy makers, providers and experts measure and improve the quality of long-term care services.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201545
    Language: English
    Pages: Online-Ressource (184 p.)
    Parallel Title: Erscheint auch als The internet economy on the rise
    RVK:
    Keywords: Electronic Commerce ; Internetnutzung ; OECD-Staaten ; Development ; Science and Technology ; Bericht ; Electronic Commerce ; OECD
    Abstract: This publication reviews progress made since the 2008 OECD Seoul Declaration for the Future of the Internet Economy and identifies areas for future work. Seven themes are addressed in the work as follows: High-speed infrastructure Digital content and green ICTs The development of smarter applications Cybersecurity and privacy Consumer empowerment and protection An open Internet economy Global participation for development. Overall, the review shows that the Internet economy has now reached a point where it has become a new source of growth, with the potential to boost the whole economy, to foster innovation, competitiveness and user participation, and to contribute effectively to the prosperity of society as a whole.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264189560
    Language: English
    Pages: Online-Ressource (200 p.) , ill.
    Parallel Title: Erscheint auch als Interconnected economies
    RVK:
    Keywords: Internationale Wirtschaft ; Internationale Produktion ; Betriebliche Wertschöpfung ; Welt ; Wirtschaftsbeziehungen ; Wirtschaftskooperation ; Wertschöpfungskette ; Nichttarifäres Handelshemmnis ; Liberalisierung ; Außenhandel ; Finance and Investment ; Science and Technology ; Trade ; Industry and Services ; Erde ; Welt ; Globalisierung ; Weltwirtschaft ; Außenhandelspolitik ; Wertschöpfung
    Abstract: Global Value Chains (GVCs) have exploded in the past decade and refer to the international dispersion of design, production, assembly, marketing and distribution of services, activities, and products. Different stages in the production process are increasingly located across different economies, and intermediate inputs like parts and components are produced in one country and then exported to other countries for further production and/or assembly into final products. The functional and spatial fragmentation that has occurred within GVCs has significantly reshaped the global economic landscape, thereby raising some new major policy challenges for OECD countries and emerging countries alike: trade policy, competitiveness, upgrading and innovation and the management of global systemic risk.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264177581
    Language: English
    Pages: Online-Ressource (134 p.)
    Parallel Title: Erscheint auch als Tax and development
    RVK:
    Keywords: Steuerpolitik ; Entwicklung ; Entwicklungshilfe ; Entwicklungsländer ; Taxation ; Development ; Steuerpolitik ; Entwicklungsländer
    Abstract: Tax revenues provide governments with funds to invest in development, relieve poverty, deliver public services and build the physical and social infrastructure for long-term growth. Moreover, there are mutually beneficial links between taxation and good governance. Tax and Development: Aid Modalities for Strengthening Tax Systems highlights how taxation can have a positive effect on the quality of governance and a government’s relationship with citizens and, in turn, how good governance can have a positive effect on compliance and revenue mobilisation. How can international assistance providers, including OECD members, international and regional organisations, support the development of tax systems in developing countries? Tax and Development: Aid Modalities for Strengthening Tax Systems provides practical guidance for policy makers and practitioners based on the results of an extensive literature review, a survey of aid agency officials and six country case studies (Ghana, Guatemala, Liberia, Mali, Mozambique, and Tanzania). It examines the aid instruments that donors use to assist developing countries including general and sector budget support, basket financing, stand-alone bilateral aid and funding South-South organisations. The strengths and weaknesses of each modality for supporting tax systems are identified, and some 50 recommendations to support the development of effective, efficient and growth-oriented tax systems in developing countries are provided.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264195325
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Green growth in cities
    RVK:
    Keywords: Nachhaltige Stadtentwicklung ; OECD-Staaten ; Umweltpolitik ; Internationale Kooperation ; Ballungsraum ; Großstadt ; Ökologische Marktwirtschaft ; Einflussgröße ; Interesse ; Entwicklung ; Unterentwicklung ; Ursache ; Wirtschaftswachstum ; Environment ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Stadtentwicklung ; Umweltqualität ; Nachhaltigkeit ; Umweltpolitik
    Abstract: This report synthesises the findings from six case studies of urban green growth policies, four at city level (Paris, Chicago, Stockholm, Kitakyushu) and two at the national level (China, Korea). It offers a definition of urban green growth and a framework for analysing how it might play out in different types of cities. It demonstrates the importance of urban policies for achieving national environmental policy goals and discusses the increased efficiency of policy intervention at the urban level. It identifies urban activities to reduce environmental impact that are most likely to contribute to the policy priorities of job creation, urban attractiveness, metro-regional supply of green products and services, and increased urban land values. It also provides guidance on addressing potential financing and governance challenges that may arise in pursuing urban green growth. Finally, the report offers a preliminary proposal for how green growth in cities could be measured.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
    RVK:
    RVK:
    RVK:
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 19
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
    RVK:
    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 20
    ISBN: 9789264179080
    Language: English
    Pages: Online-Ressource (324 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Waiting time policies in the health sector
    RVK:
    Keywords: Gesundheitsversorgung ; Gesundheitspolitik ; OECD-Staaten ; Social Issues/Migration/Health ; Aufsatzsammlung ; Medizinische Versorgung ; Wartezeit ; Gesundheitspolitik ; Internationaler Vergleich
    Abstract: Over the past decade, many OECD countries have introduced new policies to tackle excessive waiting times for elective surgery with some success. However, in the wake of the recent economic downturn and severe pressures on public budgets, waiting times times may rise again, and it is important to understand which policies work. In addition, the European Union has introduced new regulations to allow patients to seek care in other member states, if there are long delays in treatment. This book provides a framework to understand why there are waiting lists for elective surgery in some OECD countries and not in others. It also describes how waiting times are measured in OECD countries, which differ widely, and makes recommendations for best practice. Finally, it reviews different policy approaches to tackling excessive waiting times. Some countries have introduced guarantees to patients that they will not wait too long for treatment. These policies work only if they are accompanied by sanctions on health providers to ensure the guarantee is met or if they allow greater choice of health-care providers including the private sector. Many countries have also introduced policies to expand supply of surgical services, but these policies have generally not succeeded in the long-term in bringing down waiting times. Given the increasing demand for elective surgery, some countries have experimented with policies to improve priorisation of who is entitled to elective surgery. These policies are promising, but difficult to implement.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
    RVK:
    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 22
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
    RVK:
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 23
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264167865
    Language: English
    Pages: Online-Ressource (284 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Compact City Policies; A Comparative Assessment (Japanese version)
    Parallel Title: Parallelausg. Compact City Policies; A Comparative Assessment (Chinese version)
    Parallel Title: Erscheint auch als Compact city policies
    RVK:
    Keywords: Nachhaltige Stadtentwicklung ; OECD-Staaten ; Urban, Rural and Regional Development ; OECD ; Stadtökologie
    Abstract: This book examines the concept of the compact city and the implication of the current urban context for compact city policies. It explores their potential outcomes, particularly in terms of how it can contribute to Green Growth and looks at developing indicators to monitor compact city and track policy performance. It reviews compact city policies currently being implemented across the OECD in relation to the pursuit of Green Growth objectives and provides ideas to achieve better outcomes. And it assesses the key governance challenges faced by decision-makers as they seek to implement practical compact city strategies. This report is thus intended as “food for thought” for national, sub-national and municipal governments as they seek to address their economic and environmental challenges through the development and implementation of spatial strategies in pursuit of Green Growth objectives. It also illustrates best practices (which present key elements of successful compact city policies) based on empirical evidence that can be shared across OECD member countries.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264123571
    Language: English
    Pages: Online-Ressource (188 p.)
    Series Statement: OECD Insights
    Parallel Title: Parallelausg. De l'aide au développement ; La lutte mondiale contre la pauvreté
    Parallel Title: Parallelausg. De la ayuda al desarrollo ; El combate internacional de la pobreza
    Parallel Title: Erscheint auch als Keeley, Brian From aid to development
    RVK:
    RVK:
    RVK:
    Keywords: Armut ; Entwicklung ; Entwicklungshilfe ; Governance ; Social Issues/Migration/Health ; Development ; Economics ; OECD ; Wirtschaftskrise ; Rezession ; Entwicklungsländer ; Armut ; Bekämpfung
    Abstract: The balance of economic power is shifting. Countries that were once poor are becoming economic powerhouses. Yet poverty persists worldwide, depriving billions of people of basic necessities and the prospects of creating a better life. How are we responding to this challenge? This book explores the multi-faceted world of aid and development co-operation – a range of global, and sometimes contested, efforts aimed at reducing the impact of poverty. It traces the history of these efforts, explains where they come from and where they are going, and asks whether they are achieving as much as they could. It also examines some of the ways in which development efforts can be made more effective in achieving lasting benefits through good governance and the creation of a deeper partnership between developed and developing countries. And it looks at how the economic emergence of countries like China and India is bringing a new dynamic to development co-operation.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 25
    ISBN: 9789264173248
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Development Centre Studies
    Parallel Title: Parallelausg. Pouvons-nous encore atteindre les Objectifs du Millénaire pour le développement ? ; Des coûts aux politiques
    Parallel Title: Erscheint auch als Stijns, Jean-Philippe Can we still achieve the Millennium Development Goals?
    RVK:
    RVK:
    Keywords: Vereinte Nationen ; UN-Entwicklungsziele ; Millenniumsziele ; Aufwendung ; Kosten ; Finanzierung ; Entwicklungsfinanzierung ; Messung/Maßsystem ; Measurement/measurement systems ; Development ; Entwicklungsländer
    Abstract: This study contributes to the current debate on achieving the Millennium Development Goals (MDGs), their relevance and what can be done after 2015, by looking at estimates of the cost of reaching the goals in 2015. In particular, it sizes the additional resources needed in developing countries to attain the goals.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264112902
    Language: English
    Pages: Online-Ressource (192 p.) , ill.
    Parallel Title: Erscheint auch als Agricultural policies for poverty reduction
    RVK:
    Keywords: Agrarpolitik ; Ländliches Einkommen ; Armut ; Ernährungssicherung ; Entwicklungsländer ; Armut ; Bekämpfung ; Agrarpolitik ; Agriculture and Food ; Development ; Entwicklungsländer ; Entwicklungsländer ; Armut ; Bekämpfung ; Agrarpolitik
    Abstract: With more than two-thirds of the world’s poor living in rural areas, higher rural incomes are a pre-requisite for sustained poverty reduction and reduced hunger. This volume sets out a strategy for raising rural incomes which emphasises the creation of diversified rural economies with opportunities within and outside agriculture. Agricultural policies need to be integrated within an overall mix of policies and institutional reforms that facilitate, rather than impede, structural change. By investing in public goods, such as infrastructure and agricultural research, and by building effective social safety nets, governments can limit the role of less efficient policies such as price controls and input subsidies.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264179455
    Language: English
    Pages: Online-Ressource (272 p.)
    Edition: 2012 Update
    Parallel Title: Parallelausg. Redresser les finances publiques, mise à jour 2012
    Parallel Title: Erscheint auch als Restoring public finances, 2012 update
    RVK:
    Keywords: Haushaltskonsolidierung ; OECD-Staaten ; Governance ; OECD ; Finanzwirtschaft ; Konsolidierung ; Internationaler Vergleich ; Geschichte 2012
    Abstract: This report gives an update on fiscal consolidation strategies across OECD member countries since last year. Chapter 1 describes the scope and composition of country plans, compares them with calculated fiscal need, and provides information on the timing and details. Chapter 2 contains notes on each of the countries which present the current fiscal position and announced fiscal paths, the consolidation plans, and detailed expenditure and revenue measures. Chapter 3 discusses the financial situation and consolidation needs of sub-national governments, and the policies that are being carried out at both levels of government to reach the consolidation objectives.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264185920
    Language: English
    Pages: Online-Ressource (252 p.)
    Parallel Title: Erscheint auch als Duell, Nicola Activating jobseekers
    RVK:
    Keywords: Arbeitsmarktpolitik ; Australien ; Employment ; Australia ; Australien ; Arbeitsmarktpolitik
    Abstract: This report on the recent Australian experience with activation policies contains valuable lessons for other countries that need to improve the effectiveness of employment services and control benefit expenditure. It provides overview and assessment of labour market policies in Australia including the main institutions, benefit system, training programmes, employment incentives, and disability employment assistance. Australia is unique among OECD countries in that its mainstream employment services are all delivered by over 100 for-profit and non-profit providers competing in a “quasi-market”, with their operations financed by service fees, employment outcome payments, and a special fund for measures that tackle jobseekers’ barriers to employment. In most other OECD countries, these services are delivered by the Public Employment Service. In the mid 2000s, several benefits previously paid without a job-search requirement were closed or reformed, bringing more people into the effective labour force. Australia now has one of the highest employment rates in the OECD and this report concludes that its activation system deserves some of the credit for this relatively good performance. The Job Services Australia model, introduced in 2009, reinforced the focus on employment outcomes for highly-disadvantaged groups. This report assesses the latest model for activation and puts forward some recommendations to improve its effectiveness.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174269
    Language: English
    Pages: Online-Ressource (222 p.) , ill.
    Parallel Title: Erscheint auch als Sustainable materials management
    RVK:
    Keywords: Nachhaltige Entwicklung ; Ressourcenökonomik ; Environment ; Industry and Services ; Ressourcenökonomie ; Recyclinggerechtes Produkt ; Rohstoff ; Wiederverwendung
    Abstract: Sustainable Materials Management (SMM) is increasingly recognised as a policy approach that can make a key contribution to green growth and the challenges that are posed by sustained global economic and demogarphic growth. One of the key challenges of the SMM approach is to effectively address the environmental impacts that can occur along the life-cycle of materials, which frequently extends across borders and involves a multitude of different economic actors. This book outlines a series of policy principles for SMM, examines how to set and use targets for SMM, and explores various policy instruments for SMM. In addition it provides examples of policy action plans from the UK and the Netherlands, before presenting a series of conclusions and recommendations.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264179288
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    RVK:
    Keywords: Regulierung ; Griechenland ; Governance ; Greece ; Griechenland ; Wirtschaftspolitik ; Regulierung
    Abstract: This review of regulation in Greece maps and analyses the core issues which together make up effective regulatory management, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include improving regulatory management, institutional capacities for effective regulation, transparency and processes for effective public consultation and communication, processes for the development of new regulations and for the management of the regulatory stock, compliance rates, enforcement policy. appeal processes, the interface between different levels of government and interface between national processes and those of the EU.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264167711 , 9789264112728
    Language: English
    Pages: Online-Ressource (81 p.) , ill.
    Series Statement: OECD Reviews of Risk Management Policies
    Parallel Title: Erscheint auch als Thurner, Stefan, 1969 - Systemic financial risk
    RVK:
    Keywords: Finanzmarkt ; Finanzkrise ; Systemrisiko ; Financial leverage ; Financial risk ; Financial risk management ; Finance and Investment ; Economics ; Finanzkrise
    Abstract: This report analyses the results of simulations using an agent based model of financial markets to show how excessive levels of leverage in financial markets can lead to a systemic crash. Investors overload on risky assets betting more than they have to gamble creating a tremendous level of vulnerability in the system as a whole. Plummeting asset prices render banks unable or unwilling to provide credit as they fear they might be unable to cover their own liabilities due to potential loan defaults. Whether an overleveraged borrower is a sovereign nation or major financial institution, recent history illustrates how defaults carry the risk of contagion in a globally interconnected economy. The resulting slowdown of investment in the real economy impacts actors at all levels, from small businesses to homebuyers. Bankruptcies lead to job losses and a drop in aggregate demand, leading to more businesses and individuals being unable to repay their loans, reinforcing a downward spiral that can trigger a recession, depression or bring about stagflation in the real economy. This can have a devastating impact not only on economic prosperity across the board, but also consumer sentiment and trust in the ability of the system to generate long-term wealth and growth.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264179370
    Language: English
    Pages: 1 Online-Ressource (352 Seiten) , 21 x 28cm
    DDC: 305.42
    RVK:
    RVK:
    Keywords: Education ; Employment ; Governance ; Social Issues/Migration/Health
    Abstract: Gender gaps are pervasive in all walks of economic life and imply large losses in terms of foregone productivity and living standards to the individuals concerned and the economy. This new OECD report focuses on how best to close these gender gaps under four broad headings: 1) Gender equality, social norms and public policies; and gender equality in 2) education; 3) employment and 4) entrepreneurship. Key policy messages are as follows:-Greater gender equality in educational attainment has a strong positive effect on economic growth;-Stereotyping needs to be addressed in educational choices at school from a young age. For example, adapt teaching strategies and material to increase engagement of boys in reading and of girls in maths and science; encourage more girls to follow science, engineering and maths courses in higher education and seek employment in these fields;-Good and affordable childcare is a key factor for better gender equality in employment. But change also has to happen at home as the bulk of housework and caring is left to women in many countries. Policy can support such change, for example, through parental leave policies that explicitly include fathers.-Support policies for women-owned enterprises need to target all existing firms, not just start-ups and small enterprises. Equal access to finance for male and female entrepreneurs needs to be assured
    URL: Volltext  (URL des Erstveröffentlichers)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264178014
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Better Aid
    Parallel Title: Parallelausg. L'efficacité de l'aide dans le secteur de la santé ; Progrès et enseignements
    Parallel Title: Erscheint auch als Aid effectiveness in the health sector
    RVK:
    RVK:
    Keywords: Gesundheitswesen ; Entwicklungshilfe ; Entwicklungsländer ; Entwicklungszusammenarbeit ; Internationale Kooperation ; Entwicklungshilfe ; Gesundheitsfürsorge ; Effektivität ; Wirkung ; Auswirkung ; Nachhaltigkeit ; Social Issues/Migration/Health ; Development ; Entwicklungsländer
    Abstract: Aid plays an important role in reducing poverty and inequality, stimulating growth, building capacity, promoting human development and accelerating the achievement of the Millennium Development Goals. Effective aid is critical both to maximise the impact of aid and to achieve long-term, sustainable development. Aid to the health sector has increased substantially over the last 20 years from USD 5 billion in 1990 to USD 21.8 billion in 2007. Consisting of a growing and diverse range of actors, aid to the health sector faces complex governance and management challenges: for example, donors inadvertedly invest in duplicate and fragmented efforts, while partners are unable to take full responsibility and leadership. By reviewing these challenges against the aid effectiveness principles outlined in the landmark 2005 Paris Declaration and 2008 Accra Agenda for Action, this report provides insight and expounds lessons from the health sector to the broader challenges of aid effectiveness. Health, then, is used as a “tracer” sector to help assess the risks and benefits of the diverse range of actors, and promote co-ordination and coherence among development programmes. This work is the result of a collaboration between the Working Party on Aid Effectiveness – an inclusive, international forum with the aim of improving aid delivery – through its Task Team on Health as a Tracer Sector and the World Trade Organization.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264119222
    Language: English
    Pages: Online-Ressource (92 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Corporate loss utilisation through aggressive tax planning
    DDC: 658.403
    RVK:
    Keywords: Steuerplanung ; OECD-Staaten ; Taxation ; Electronic books ; OECD ; Steuerplanung
    Abstract: Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After having summarised aggressive tax planning schemes on losses, as well as country detection and response strategies, it offers a number of conclusions and recommendation for tax administration and tax policy officials.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 35
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264112124
    Language: English
    Pages: Online-Ressource (182 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Évaluation des réformes des politiques agricoles de l'Union européenne
    Parallel Title: Erscheint auch als Evaluation of agricultural policy reforms in the European Union
    DDC: 338.1/84
    RVK:
    Keywords: EU-Agrarpolitik ; Wirkungsanalyse ; EU-Staaten ; Agrarreform ; Evaluation ; Agriculture and Food ; European Union ; Europa ; Electronic books ; Europäische Union ; Agrarpolitik
    Abstract: This report provides an overview of the main characteristics and structure of the current Common Agricultural Policy (CAP) and its developments in the last 25 years in a changing environment within and outside the EU. Drawing on material presented at the OECD Workshop on the Disaggregated Impacts of CAP Reform, held on 10-11 March 2010, and model-based scenarios, it analyses the impacts of policy changes on production, trade, land use, farm structure, the environment and some aspects of rural development, using changes in the level and composition of OECD indicators of support, notably the Producer Support Estimate (PSE). This report further suggests improvements in the market orientation, competitiveness and risk management at all levels of the food chain, and pleads for clarifying the link between policy measures and objectives through better targeting, and strengthening evidence on which to base policies.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 36
    ISBN: 9789264107052
    Language: English
    Pages: Online-Ressource (312 p.)
    Parallel Title: Erscheint auch als The call for innovative and open government
    DDC: 352.8/8
    RVK:
    Keywords: Öffentliche Dienstleistung ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; Electronic books ; OECD ; Öffentlicher Sektor ; Öffentliche Dienstleistung ; Internationaler Vergleich
    Abstract: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation; a more effective and performance-oriented public service; promotion of open and transparent government; and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264120808
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.21
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation and employment
    DDC: 331.11
    RVK:
    Keywords: Einkommensteuer ; Steuerpolitik ; Erwerbstätigkeit ; Niedrigeinkommen ; Ältere Arbeitskräfte ; Hochqualifizierte Arbeitskräfte ; OECD-Staaten ; Employment ; Taxation ; OECD ; Steuerpolitik ; Einkommensteuer ; Beschäftigung ; Niedriglohn ; Älterer Arbeitnehmer ; Hochqualifizierter Beruf
    Abstract: This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges. Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers. This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers. As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 38
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 39
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 40
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 41
    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
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 42
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264120914
    Language: English
    Pages: Online-Ressource (160 p.)
    Series Statement: OECD Reviews of Health Systems
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Examens de l'OCDE des systèmes de santé; Suisse 2011
    Parallel Title: Erscheint auch als OECD OECD reviews of health systems
    RVK:
    Keywords: Gesundheitswesen ; Krankenversicherung ; Gesundheitsberufe ; Gesundheitsreform ; Schweiz ; Social Issues/Migration/Health ; Switzerland ; Schweiz ; Krankenversicherung ; Gesundheitswesen ; Reform
    Abstract: Five years after the first Review of Switzerland’s health system, the OECD and the World Organization combined their expertise again to report on progress and implementation of health reforms in the Swiss health system. In addition to taking stock of the good overall performance of the Swiss health system, the two organizations propose concrete ways to help the system be more efficient and prepare for the future health needs of the Swiss population. The report focuses on three important issues: health insurance markets, health workforce planning and management and governance of the health system.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 44
    ISBN: 9789264116573
    Language: English
    Pages: Online-Ressource (152 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Politique réglementaire et gouvernance ; Soutenir la croissance économique et servir l'intérêt général
    Parallel Title: Erscheint auch als Regulatory policy and governance
    RVK:
    Keywords: Regulierung ; Governance-Ansatz ; Governance ; OECD ; Regulierung ; Global Governance
    Abstract: Regulations are indispensable to the proper functioning of economies and societies. They underpin markets, protect the rights and safety of citizens and ensure the delivery of public goods and services. At the same time, regulations are rarely costless. Businesses complain that red tape holds back competitiveness while citizens complain about the time that it takes to fill out government paperwork. More worrying still, regulations can be inconsistent with the achievement of policy objectives. They can have unintended consequences and they can become less effective or even redundant over time. The 2008 financial crisis, and the ensuing and ongoing economic downturn are stark reminders of the consequence of regulatory failure. Reflecting the importance of getting regulation right, this report encourages governments to “think big” about the relevance of regulatory policy. It assesses the recent efforts of OECD countries to develop and deepen regulatory policy and governance. It evaluates the comprehensive policy cycle by which regulations are designed, assessed and evaluated, revised, and enforced at all levels of government. It describes progress developing a range of regulatory management tools including consultation, Regulatory Impact Assessment, and risk and regulation. It also illustrates more nascent effort to promote regulatory governance including creating accountability and oversight of regulatory agencies and creating a “whole of government” approach for regulatory design and enforcement. The report provides ideas on developing a robust regulatory environment, a key to returning to a stronger, fairer and more sustainable growth path.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 45
    ISBN: 9789264097759
    Language: English
    Pages: Online-Ressource (328 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Besoin d'aide ? ; La prestation de services et le financement de la dépendance
    Parallel Title: Erscheint auch als Help wanted?
    RVK:
    Keywords: Ältere Menschen ; Häusliche Pflege ; Pflegeversicherung ; Finanzierung ; OECD-Staaten ; Employment ; Finance and Investment ; Social Issues/Migration/Health ; Finanzierung ; Krankenpflege ; Langzeitbetreuung ; Private Krankenversicherung
    Abstract: This book examines the challenges countries are facing with regard to providing and paying for long-term care. With populations ageing and the need for long-term care growing rapidly, this book looks at such issues as: future demographic trends, policies to support family carers, long-term care workers, financing arrangements, long-term care insurance, and getting better value for money in long-term care. “WHO recognizes that long-term care represents a major challenge for all countries in the world, with important implications for economic development and for the health and well-being of older people. This well-documented book provides a comparative analysis of the common challenges and diverse solutions OECD countries are adopting to respond to the growing demand for long-term care services, and particularly its implications for financing and labour markets. It provides much needed evidence to guide policy makers and individuals.” -Dr John Beard, Director, Department of Ageing and Life Course, World Health Organization “This carefully researched book offers invaluable data and insights into the organization and financing of long-term care in OECD countries. The book is an indispensable resource for anyone interested in international long-term care”. -Dr. Joshua M. Wiener, Distinguished Fellow and Program Director of RTI’s Aging, Disability, and Long-Term Care Program, United States
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 46
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 48
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 49
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264118782
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Parallel Title: Erscheint auch als Financing high-growth firms
    RVK:
    Keywords: Unternehmensgründung ; Risikokapital ; Unternehmensfinanzierung ; OECD-Staaten ; Welt ; Finance and Investment ; Industry and Services ; OECD ; Mitgliedsstaaten ; Unternehmensgründung ; Innovationspotenzial ; Finanzierung ; Risikokapital ; Investor
    Abstract: This report covers seed stage financing for high growth companies in OECD and non-OECD countries with a primary focus on angel investment. The paper provides an overview of angel financing, including a description of how it has evolved in OECD and non-OECD countries and policy interventions taken within some countries.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 51
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264098732
    Language: English
    Pages: Online-Ressource (276 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Assurer le bien-être des familles
    Parallel Title: Parallelausg. Doing Better for Families; (Korean version)
    Parallel Title: Erscheint auch als Doing better for families
    DDC: 361.61021
    RVK:
    RVK:
    RVK:
    Keywords: Familienpolitik ; OECD-Staaten ; Employment ; Governance ; Social Issues/Migration/Health ; Familienhilfe
    Abstract: All OECD governments want to give parents more choice in their work and family decisions. This book looks at the different ways in which governments support families. It seeks to provide answers to questions like: Is spending on family benefits going up, and how does it vary by the age of the child? Has the crisis affected public support for families? What is the best way of helping adults to have the number of children they desire? What are the effects of parental leave programmes on female labour supply and on child well-being? Are childcare costs a barrier to parental employment and can flexible workplace options help? What is the best time for mothers to go back to work after childbirth? And what are the best policies to reduce poverty among sole parents?
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264120563
    Language: English
    Pages: Online-Ressource (84 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Bank competition and financial stability
    DDC: 332.1
    RVK:
    Keywords: Bank ; Privatkundengeschäft ; Wettbewerb ; Derivat ; Finanzkrise ; OECD-Staaten ; Finance and Investment ; OECD ; Bankenkrise ; Derivat
    Abstract: This report examines the interplay between banking competition and financial stability, taking into account the experiences in the recent global crisis and the policy response to it. The report has been prepared by members of the Directorate of Financial and Enterprise Affairs at the OECD in Paris for the G20 Workshop “The New Financial Landscape."
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 54
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264122314
    Language: English
    Pages: Online-Ressource (224 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Health reform
    DDC: 362.1/042
    RVK:
    Keywords: Gesundheitsreform ; Alternde Bevölkerung ; Morbidität ; OECD-Staaten ; Social Issues/Migration/Health ; Aufsatzsammlung ; Gesundheitswesen ; Reform ; Morbidität
    Abstract: When the OECD was founded in 1961, health systems were gearing themselves up to deliver acute care interventions. Sick people were to be cured in hospitals, then sent on their way again. Medical training was focused on hospitals; innovation was to develop new interventions; payment systems were centred around single episodes of care. Health systems have delivered big improvements in health since then, but they can be slow to adapt to new challenges. In particular, these days, the overwhelming burden of disease is chronic, for which ‘cure’ is out of our reach. Health policies have changed to some extent in response, though perhaps not enough. But the challenge of the future is that the typical recipient of health care will be aged and will have multiple morbidities. This book examines how payment systems, innovation policies and human resource policies need to be modernised so that OECD health systems will continue to generate improved health outcomes in the future at a sustainable cost.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264120983
    Language: English
    Pages: Online-Ressource (296 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als OECD OECD regional outlook 2011
    RVK:
    Keywords: Regionalpolitik ; Regionales Wachstum ; Regionalentwicklung ; OECD-Staaten ; Urban, Rural and Regional Development ; Bericht ; OECD ; Regionale Wirtschaftsentwicklung
    Abstract: The OECD Regional Outlook 2011 provides an overview of the main developments in performance among OECD regions and the challenges for regional policy after the crisis. The first two chapters present fresh analysis of regional growth and labour-market trends, exploring their implications for policy. This is followed by three chapters offering focused analyses of key policy issues. The first, and most immediate, concerns the state of sub-national government finances in the wake of the crisis and its implications for managing public investment, in particular, during a period of austerity. The next two chapters are concerned with the potential contribution of regions and regional policies to addressing the longer-term challenges of innovation and green growth. Part 3 of the Outlook presents a "policy forum", a wide-ranging debate on the role of regional policy today involving experts and officials from within and outside the OECD. Finally, the Outlook includes individual country pages providing detailed quantitative and qualitative information on regional performance, institutions and policy settings in OECD members.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 57
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264119222
    Language: English
    Edition: 2011
    Parallel Title: Erscheint auch als Corporate loss utilisation through aggressive tax planning
    RVK:
    Keywords: Steuerplanung ; OECD-Staaten ; Steuerplanung
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 59
    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
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 60
    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
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Edition: 2011
    Parallel Title: Erscheint auch als OECD OECD regional outlook 2011
    RVK:
    Keywords: Regionalpolitik ; Regionales Wachstum ; Regionalentwicklung ; OECD-Staaten ; Bericht ; OECD ; Regionale Wirtschaftsentwicklung
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 62
    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
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264097759
    Language: English
    Edition: 2011
    Series Statement: OECD Health Policy Studies
    Parallel Title: Parallelausg. Besoin d'aide ? : La prestation de services et le financement de la dépendance
    Parallel Title: Erscheint auch als Help wanted?
    RVK:
    Keywords: Ältere Menschen ; Häusliche Pflege ; Pflegeversicherung ; Pflegefinanzierung ; OECD-Staaten ; Finanzierung ; Krankenpflege ; Langzeitbetreuung ; Private Krankenversicherung
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264166820
    Language: English
    Edition: 2011
    Parallel Title: Parallelausg. Renforcer la productivité et la compétitivité dans le secteur agricole
    Parallel Title: Erscheint auch als Fostering productivity and competitiveness in agriculture
    RVK:
    Keywords: Landwirtschaft ; Agrarwissenschaft ; Produktivität ; OECD-Staaten ; Landwirtschaft ; Wettbewerbsfähigkeit ; Produktivität
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 65
    ISBN: 9789264096684
    Language: English
    Pages: Online-Ressource (304 p.)
    Series Statement: OECD Studies on Environmental Innovation
    Parallel Title: Erscheint auch als Better policies to support eco-innovation
    RVK:
    Keywords: Innovation ; Nachhaltige Entwicklung ; Technologiepolitik ; OECD-Staaten ; Technologietransfer ; Umweltschutz ; Clean Development Mechanism ; Public Private Partnership ; Fallstudie ; Environment ; OECD ; Umwelttechnik ; Forschungsförderung
    Abstract: Eco-innovation is more important than ever on the public policy agenda. It is a major driver for green growth and contributes to the environmental performance and economic development of OECD and developing countries alike. This report takes a pragmatic approach to policies that support the development and diffusion of eco-innovation. Building on the OECD Innovation Strategy, it argues that eco-innovation is not merely about technological developments: non-technical innovations matter as well. It acknowledges that policies do not operate in a vacuum and that they must take account of the contexts that influence the development and diffusion of eco-innovation, such as market structures. It explores links between eco-innovation policies and related fields such as industry, competition, and international cooperation. This work builds on an OECD inventory of eco-innovation policies in OECD countries and in China. It also draws on studies of select environment-friendly innovations, highlighting different patterns of development across countries. It also incorporates extensive international consultation on the topics of eco-innovation and green growth. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth. For more information on OECD work on eco-innovation, visit: www.oecd.org/greengrowth www.oecd.org/environment/innovation www.oecd.org/sti/innovation/green
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264120563
    Language: English
    Edition: 2011
    Parallel Title: Erscheint auch als Bank competition and financial stability
    DDC: 332.1
    RVK:
    Keywords: Bank ; Privatkundengeschäft ; Wettbewerb ; Derivat ; Finanzkrise ; OECD-Staaten ; OECD ; Bank ; Wettbewerb ; Kapitalmarkt ; Nationalität
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 67
    ISBN: 9789282102961
    Language: English
    Pages: Online-Ressource (360 p.)
    Series Statement: ITF Research Reports
    Parallel Title: Druckausg. Moving freight with better trucks
    RVK:
    Keywords: Transport
    Abstract: This report identifies potential improvements in terms of more effective safety and environmental regulation for trucks, backed by better systems of enforcement, and identifies opportunities for greater efficiency and higher productivity. The report is based on a review of literature, consultation among stakeholders, and research and analysis from working group members. It also presents the results of a comprehensive benchmarking study of 39 truck configurations in operation around the world – from typical workhorse vehicles to very high capacity vehicles – and assesses their performance in terms of dynamic stability, productivity and impact on the infrastructure.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264126633
    Language: English
    Edition: 2011
    Parallel Title: Erscheint auch als Future prospects for industrial biotechnology
    RVK:
    RVK:
    Keywords: Biotechnologie ; Biotechnologie-Industrie ; OECD-Staaten ; Bioverfahrenstechnik ; Zukunft
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 69
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Edition: 2011
    Parallel Title: Parallelausg. Toujours plus d'inégalité : Pourquoi les écarts de revenus se creusent
    Parallel Title: Erscheint auch als Divided we stand
    DDC: 339.209177
    RVK:
    RVK:
    Keywords: Einkommensverteilung ; Globalisierung ; Technischer Fortschritt ; Verfügbares Einkommen ; Umverteilung ; OECD-Staaten ; Schwellenländer ; OECD ; Einkommensverteilung ; Ungleichheit
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 70
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Edition: 2011
    Parallel Title: Erscheint auch als Health reform
    DDC: 362.1/042
    RVK:
    Keywords: Gesundheitsreform ; Alternde Bevölkerung ; Morbidität ; OECD-Staaten ; Gesundheitswesen ; Reformpolitik ; Multimorbidität ; Altern
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 71
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: French
    Edition: 2011
    Series Statement: Conflits et fragilité
    Parallel Title: Parallelausg. International Engagement in Fragile States: Can't We Do Better?
    RVK:
    Keywords: Staat ; Instabilität ; Internationale Politik ; Intervention
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 72
    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
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264114586
    Language: English
    Edition: 2011
    Series Statement: OECD Reviews of Risk Management Policies
    RVK:
    RVK:
    Keywords: Globalisierung ; Risikomanagement
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 74
    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
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 75
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264120914
    Language: English
    Edition: 2011
    Series Statement: OECD Reviews of Health Systems
    Parallel Title: Parallelausg. Examens de l'OCDE des systèmes de santé: Suisse 2011
    Parallel Title: Erscheint auch als OECD OECD reviews of health systems
    RVK:
    Keywords: Gesundheitswesen ; Krankenversicherung ; Gesundheitsberufe ; Gesundheitsreform ; Schweiz ; Schweiz ; Gesundheitswesen ; Gesundheitspolitik
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 76
    ISBN: 9789264116573
    Language: English
    Edition: 2011
    Parallel Title: Parallelausg. Politique réglementaire et gouvernance : Soutenir la croissance économique et servir l'intérêt général
    Parallel Title: Erscheint auch als Regulatory policy and governance
    RVK:
    Keywords: Regulierung ; Governance-Ansatz ; Regulierung ; Global Governance
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264121164
    Language: English
    Edition: 2011
    Parallel Title: Parallelausg. Comment va la vie ? : Mesurer le bien-être
    DDC: 362.1
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Wohlbefinden ; Gesundheit ; OECD ; Gesundheitsindikator
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 78
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Parallel Title: Parallelausg. Prix de transfert et entreprises multinationales
    RVK:
    Keywords: Transfer pricing and multinational enterprises
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 79
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Parallel Title: Parallelausg. Prix de transfert et entreprises multinationales : Trois études fiscales
    RVK:
    Keywords: Transfer pricing and multinational enterprises ; Steuer
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Edition: 2011
    Parallel Title: Parallelausg. Assurer le bien-être des familles
    Parallel Title: Parallelausg. Doing Better for Families: (Korean version)
    Parallel Title: Erscheint auch als Doing better for families
    DDC: 361.61021
    RVK:
    RVK:
    Keywords: Familienpolitik ; OECD-Staaten ; Familienpolitik
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 81
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 82
    ISBN: 9789264096875
    Language: English
    Pages: Online-Ressource (192 p.) , ill.
    Series Statement: OECD Studies on Environmental Policy and Household Behaviour
    Parallel Title: Parallelausg. Politique de l'environnement et comportement des ménages
    Parallel Title: Erscheint auch als Greening household behaviour
    RVK:
    RVK:
    Keywords: Konsumentenverhalten ; Umweltbewusstsein ; Umweltpolitik ; OECD-Staaten ; Umweltschutz ; Haushalt ; Privater Verbrauch ; Ressourcenmanagement ; Wirtschaftliches Verhalten ; Environment ; Australien ; Kanada ; Tschechien ; Frankreich ; Italien ; Südkorea ; Mexiko ; Niederlande ; Industriestaaten ; Haushalt ; Privater Verbrauch ; Verbraucherverhalten ; Umweltbelastung ; Internationaler Vergleich
    Abstract: Developing growth strategies that promote greener lifestyles requires a good understanding of what factors affect people’s behaviour towards the environment. Recent OECD work based on periodic surveys of more than 10 000 households across a number of countries and areas represents a breakthrough by providing a common framework to collect unique empirical evidence for better policy design. This publication presents responses from the most recent round of the OECD survey implemented in 2011 in 5 areas (energy, food, transport, waste and water) and 11 countries: Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland. Analysis comparing the data across countries, policy conditions and households’ characteristics reveals which measures most effectively change behaviour. Each round of the survey also allows to track changes over time and to explore new emerging issues. The new survey confirms the importance of providing the right economic incentives for influencing our decisions. The findings indicate that “soft” measures such as labelling and public information campaigns also have a significant complementary role to play. Spurring desirable behaviour change requires a mix of these instruments. This book is a milestone for all those interested by the challenging question of ways to promote greener behaviour, from policy makers to individual citizens.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 83
    ISBN: 9789264096523
    Language: French
    Pages: Online-Ressource (88 p)
    Parallel Title: Parallelausg. The Mutual Review of Development Effectiveness in Africa 2010; Promise and Performance
    Parallel Title: Parallelausg. The Mutual Review of Development Effectiveness in Africa 2010: Promise and Performance
    RVK:
    RVK:
    Keywords: Development
    Abstract: L’Examen mutuel de l’efficacité du développement en Afrique : Promesses et Résultats, réalisé par la CEA-ONU et l’OCDE, apporte des réponses claires et précises aux quatre questions suivantes : Quels sont les principaux engagements souscrits par les pays africains et par leurs partenaires au développement ? Ces engagements ont-ils été respectés ? Quels sont les résultats obtenus à ce jour ? Quelles sont à présent les priorités pour l’avenir ?
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 84
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 85
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 86
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 87
    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
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Edition: 2011
    RVK:
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 89
    ISBN: 9789264119529
    Language: English
    Edition: 2011
    Parallel Title: Erscheint auch als Corporate governance of state-owned enterprises
    RVK:
    Keywords: 2005-2010 ; Öffentliches Unternehmen ; Corporate Governance ; OECD-Staaten ; OECD ; Corporate Governance ; Öffentliches Unternehmen ; Geschichte 2005-2012
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 90
    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
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 91
    ISBN: 9789264118119
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 92
    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
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 93
    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
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 94
    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
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Edition: 2011
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als The role of institutional investors in promoting good corporate governance
    RVK:
    Keywords: Institutioneller Investor ; Corporate Governance ; OECD-Staaten ; Mitgliedsstaaten ; Institutioneller Anleger ; Corporate Governance
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 96
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264121201
    Language: French
    Pages: Online-Ressource (80 p.)
    Parallel Title: Druckausg.
    Parallel Title: Druckausg. u.d.T.:
    RVK:
    Keywords: Governance
    Abstract: La présente étude est consacrée à l’identification et à la quantification des produits de la corruption active dans les transactions commerciales internationales. Dans le secteur public comme dans le secteur privé, cela fait longtemps que les organisations savent que la corruption d’agents publics nuit à une bonne gouvernance, entrave le développement économique et empêche la concurrence de s’exercer pleinement. La confiscation et le recouvrement des produits générés par la corruption transnationale sont des éléments fondamentaux du cadre international de lutte contre la corruption d’agents publics étrangers. Le chapitre 1 présente le cadre juridique international avec les différents modes de traitement des produits de la corruption active et recense les recours juridiques existant dans les différents pays ou territoires ainsi que la manière dont ces recours peuvent entrer en interaction. Le chapitre 2 définit les cinq principaux types de corruption active et analyse comment ils pourraient être quantifiés. Chaque système est illustré par des exemples de pays tirés de pays utilisant des méthodes de quantification, ainsi que de commentaires sur certaines difficultés pratiques rencontrées pour calculer les produits. Enfin, le chapitre 3 contient une compilation d’études de cas illustrant les principes visés dans les précédents chapitres.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 98
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 99
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 100
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...