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  • 2010-2014  (456)
  • 1945-1949  (2)
  • Paris : OECD Publishing  (319)
  • Basingstoke [u.a.] : Palgrave Macmillan  (84)
  • Cambridge [u.a.] : Cambridge Univ. Press  (50)
  • Cham : Springer International Publishing
  • Taxation  (312)
  • Großbritannien  (145)
Material
Language
Years
Year
  • 1
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    Language: English
    DDC: 307.760941
    RVK:
    Keywords: Cities and towns History ; Great Britain ; Großbritannien ; Stadt ; Geschichte
    Note: Erschienen: 1 - 3
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  • 2
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    Language: English
    DDC: 307.760941
    RVK:
    Keywords: Cities and towns History ; Great Britain ; Großbritannien ; Stadt ; Geschichte
    Note: Erschienen: 1 - 3
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  • 3
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    Language: English
    RVK:
    RVK:
    Keywords: Großbritannien ; Kolonie ; Commonwealth
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  • 4
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    Show associated volumes/articles
    Language: English
    DDC: 307.760941
    RVK:
    Keywords: Cities and towns History ; Great Britain ; Großbritannien ; Stadt ; Geschichte
    Note: Erschienen: 1 - 3
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  • 5
    Journal/Serial
    Journal/Serial
    Cambridge [u.a.] : Cambridge Univ. Press | London : Off. of the Royal Historical Soc. ; 1.Ser. 1.1838 - 105.1872; N.S. 1.1871 - 62.1901; 3.Ser. 1.1900 - 94.1963; 4.Ser. 1.1964 - 44.1992; 5.Ser. 1.1993 -
    ISSN: 2042-1699 , 2042-1702 , 2042-1710 , 0068-6905 , 0960-1163 , 2042-1699 , 2042-1699
    Language: English
    Dates of Publication: 1.Ser. 1.1838 - 105.1872; N.S. 1.1871 - 62.1901; 3.Ser. 1.1900 - 94.1963; 4.Ser. 1.1964 - 44.1992; 5.Ser. 1.1993 -
    Additional Information: 1.Ser.39=1; 1.Ser.55=2; 1.Ser.61=3; 1.Ser.73=4; 1.Ser.87=5; 1.Ser.104=6; N.S.14=7; N.S.31=8; N.S.53=9; 3.Ser.4=10; 3.Ser.13=11; 3.Ser.18=12; 3.Ser.34=13; 3.Ser.37=14; 3.Ser.41=15; 3.Ser.52=16; 3.Ser.64=17; 3.Ser.79=18; 3.Ser.80=19; 3.Ser.83=20; 3.Ser.90=21; 4.Ser.1=22; 4.Ser.7=23; 4.Ser.9=24; 4.Ser.13=25; 4.Ser.14=26; 4.Ser.22=27; 4.Ser.29=28; 4.Ser.34=29; 4.Ser.39=30; 4.Ser.44=31; 5.Ser.3=32; 5.Ser.7=33; 5.Ser.10=34; 5.Ser.19=35; 5.Ser.48=36 von Camden miscellany Cambridge [u.a.] : Cambridge Univ. Press, 1846
    Parallel Title: Erscheint auch als Camden ... series
    Former Title: Works of the Camden Society
    Former Title: Works of the Society
    Former Title: Old series / Camden Society
    Former Title: New series
    Former Title: Camden third series
    Former Title: Camden fourth series
    Former Title: Camden fifth series
    Former Title: Camden
    DDC: 900
    RVK:
    Keywords: Monografische Reihe ; Großbritannien
    Note: Ser. 1 anfangs ohne Hauptsacht , Repr.: New York, NY [u.a.] : AMS Press , Beteil. Körp. anfangs: Camden Society
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  • 6
    Journal/Serial
    Journal/Serial
    Cambridge [u.a.] : Cambridge Univ. Press | London : Cambridge Univ. Press ; 1.1967 -
    ISSN: 0026-749X , 1469-8099 , 1469-8099
    Language: English
    Pages: 23 cm
    Dates of Publication: 1.1967 -
    Parallel Title: Erscheint auch als Modern Asian studies
    DDC: 890
    Keywords: Großbritannien ; Länderbericht ; Regionalstudien ; Asien ; Zeitschrift ; Asien
    Note: Volume 13 in der Zählung ausgelassen, Volume 14 doppelt gezählt
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  • 7
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    Language: English
    DDC: 937/.06/092
    RVK:
    Keywords: Gibbon, Edward ; 1737-1794 ; History of the decline and fall of the Roman empire ; Rome ; History ; Empire, 30 B.C.-476 A.D ; Historiography ; Great Britain ; Intellectual life ; 18th century ; Enlightenment ; Great Britain ; Gibbon, Edward 1737-1794 History of the decline and fall of the Roman Empire ; Großbritannien ; Geschichtsschreibung ; Aufklärung ; Römisches Reich ; Geschichtsschreibung
    Note: Erschienen: 1 - 6
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  • 8
    Online Resource
    Online Resource
    Basingstoke [u.a.] : Palgrave Macmillan
    ISBN: 9781137439383
    Language: English
    Pages: VIII, 112 S. , Ill.
    Edition: 1. publ.
    Edition: Online-Ausg. Online-Ressource Palgrave connect. Social sciences
    Parallel Title: Druckausg. u.d.T. McCorristine, Shane, 1983 - William Corder and the red barn murder
    DDC: 306.4
    Keywords: Mord ; Todesstrafe ; Öffentlichkeit ; Großbritannien
    Note: Includes bibliographical references (pages 103-109) and index
    URL: Cover
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  • 9
    Book
    Book
    Basingstoke [u.a.] : Palgrave Macmillan
    ISBN: 9781137289407 , 1137289414 , 9781137289414
    Language: English
    DDC: 306.740941
    Keywords: Prostitution ; Prostitutes Rehabilitation ; Großbritannien ; Prostitution ; Beendigung
    URL: Cover
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  • 10
    ISBN: 9781137026606
    Language: English
    Pages: X, 206 S.
    Edition: 1. publ.
    Series Statement: Palgrave Macmillan studies in family and intimate life
    DDC: 306.85/089951041
    RVK:
    RVK:
    RVK:
    Keywords: Chinese ; Families ; Parenting ; Generationsbeziehung ; Familie ; Kulturelle Identität ; Erziehung ; Chinesische Einwanderin ; Großbritannien ; Großbritannien ; Großbritannien ; Chinesische Einwanderin ; Familie ; Erziehung ; Generationsbeziehung ; Kulturelle Identität
    Note: Includes bibliographical references
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  • 11
    Book
    Book
    Basingstoke [u.a.] : Palgrave Macmillan
    ISBN: 9781137467508
    Language: English
    Pages: XXIII, 325 S. , Ill. , 23 cm
    Edition: Publ. in paperback
    Series Statement: Migration, diasporas and citizenship series
    DDC: 303.485
    RVK:
    Keywords: Immigrants Cultural assimilation ; War and society ; Soldiers ; Großbritannien ; Militär ; Migrant ; Great Britain Armed Forces ; Minorities
    Note: Includes bibliographical references and index
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  • 12
    ISBN: 0230572588 , 9780230572584
    Language: English
    Pages: XV, 278 S. , Ill.
    Edition: 1. publ.
    DDC: 303.48/25404109041
    RVK:
    RVK:
    Keywords: Geschichte 1911-1947 ; Kolonialismus ; Medien ; Britisch-Indien ; Großbritannien ; Großbritannien ; Kolonialismus ; Medien ; Britisch-Indien ; Geschichte 1911-1947
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  • 13
    Book
    Book
    Basingstoke [u.a.] : Palgrave Macmillan
    ISBN: 9781137550668 , 9781137379634
    Language: English
    Pages: VII, 241 S. , cm
    Edition: 1. publ.
    DDC: 306.4/83
    RVK:
    RVK:
    Keywords: Athletes / Social conditions ; Athletes / Sexual behavior ; Homosexualität ; Sportler ; Männlichkeit ; Heterosexualität ; Großbritannien ; USA ; USA ; Großbritannien ; Sportler ; Homosexualität ; Heterosexualität ; Männlichkeit
    Note: Hier auch später erschienene, unveränderte Nachdrucke
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  • 14
    ISBN: 1137281545 , 9781137281548
    Language: English
    Pages: XVI, 327 S. , graph. Darst.
    Series Statement: Palgrave studies in the history of childhood
    DDC: 305.2309410905
    RVK:
    RVK:
    Keywords: Thatcher, Margaret ; Children Social conditions 21st century ; Children Government policy ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Großbritannien ; Kind ; Politik ; Geschichte 2000-2014
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  • 15
    Online Resource
    Online Resource
    Basingstoke [u.a.] : Palgrave Macmillan
    ISBN: 9781137003867
    Language: English
    Pages: X, 212 S. , graph. Darst.
    Edition: Online-Ausg. Online-Ressource Palgrave connect. Social sciences
    Series Statement: Palgrave Macmillan studies in family and intimate life
    Parallel Title: Druckausg. !!
    DDC: 302
    Keywords: Electronic books ; Großbritannien ; Akademiker ; Wochenende ; Zweierbeziehung
    URL: Volltext  (lizenzpflichtig)
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  • 16
    Online Resource
    Online Resource
    Basingstoke [u.a.] : Palgrave Macmillan
    ISBN: 9781137285072
    Language: English
    Pages: XVII, 205 S.
    Edition: 1. publ.
    Edition: Online-Ausg. Online-Ressource Palgrave connect. Social sciences
    Series Statement: Palgrave Macmillan studies in family and intimate life
    DDC: 306.85
    RVK:
    Keywords: Aufsatzsammlung ; Großbritannien ; Familiensoziologie ; Längsschnittuntersuchung
    URL: Cover
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  • 17
    Online Resource
    Online Resource
    Basingstoke [u.a.] : Palgrave Macmillan
    ISBN: 9781137379634
    Language: English
    Pages: VII, 241 S.
    Edition: 1. publ.
    Edition: Online-Ausg. Online-Ressource Palgrave connect. Social sciences
    DDC: 306.483
    Keywords: USA ; Großbritannien ; Sportler ; Homosexualität ; Heterosexualität ; Männlichkeit
    URL: Cover
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  • 18
    Online Resource
    Online Resource
    Basingstoke [u.a.] : Palgrave Macmillan
    ISBN: 9781137351548 , 1137351543
    Language: English
    Pages: X, 217 S.
    Edition: 1. publ.
    Edition: Online-Ausg. Online-Ressource Palgrave connect. Social sciences
    Series Statement: Palgrave politics of identity and citizenship series
    DDC: 305.800941
    Keywords: Geschichte 2001-2013 ; Geschichte 2001-2013 ; Politik ; Multikulturelle Gesellschaft ; Minderheit ; Ethnische Beziehung ; Terrorismus ; Prävention ; Auswirkung ; Muslim ; Großbritannien ; Großbritannien ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Großbritannien ; Multikulturelle Gesellschaft ; Ethnische Beziehungen ; Geschichte 2001-2013
    Abstract: Introduction-- Romain Garbaye and Pauline Schnapper Preliminary Chapter-- Tariq Modood 1.The Securitisation of British Multiculturalism-- Vincent Latour 2. Prevention of Terrorism in Britain: an Instance of Religious Engineering ? The Example of the Quilliam Foundation-- Claire Arenes 3. The Death of Immigrants in Britain and France-- Nada Afiouni 4. Multicultural Citizenship: The Muslim Arbitration Tribunal and 'Forced Marriage'-- Anouk Guine 5. Multicultural Scotland-- Edwige Camp-Pietrain 6. Multicultural Wales-- Moya Jones 7. English Nationalism and Britishness: Class and the 'Sub-State' National Identities-- Robin Mann and Steve Fenton 8. Racism and Sectarianism in Northern Ireland-- Michel Savaric 9.Searching for a New Citizenship in the Republic of Ireland: Equality or Diversity ?-- Karin Fischer
    Abstract: This book explores continuity and change in British multiculturalism. It offers an original perspective on British multiculturalism and also presents an exploration of the politics of ethnic diversity in all the national contexts of the British Isles as well as the United Kingdom, This book presents a detailed exploration of continuity and change in the British debates and policies relating to ethnic diversity since 9/11, focusing in particular on key policy areas which include the prevention of terrorism and citizenship, forced marriage, and the resentment of the 'white working class'. It offers an original perspective, which assesses the evolution of multiculturalism as a policy guideline in the United Kingdom and suggests that, while the rhetoric of multiculturalism has been toned down by successive governments since 2001, British debates and policies have continued to reflect a specific sensitivity to ethnic diversity
    Abstract: Electronic book text. - Epublication based on: 9781137351531
    Note: Includes bibliographical references
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  • 19
    Book
    Book
    Basingstoke [u.a.] : Palgrave Macmillan
    ISBN: 1137385723 , 9781137385727
    Language: English
    Pages: XIII, 306 S , Ill
    Series Statement: Britain and the world
    DDC: 306.09
    Keywords: Großbritannien ; Imperialismus ; Australien ; Neuseeland ; Stadt ; Kultur ; Geschichte 1880-1939
    URL: Cover
    URL: Cover
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  • 20
    Book
    Book
    Basingstoke [u.a.] : Palgrave Macmillan
    ISBN: 9781137344519
    Language: English
    Pages: IX, 204 S.
    Series Statement: Leisure studies in a global era
    DDC: 306.4/8120844
    Keywords: Nightlife Economic aspects ; Leisure Economic aspects ; Young adults Social life and customs ; Young adults Alcohol use ; Young adults Economic conditions ; Leisure industry ; Großbritannien ; Jugend ; Freizeitverhalten ; Unterhaltungsindustrie
    Note: Literaturverz. S. 178 - 190
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  • 21
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319019949
    Language: English
    Pages: Online-Ressource (XXI, 320 p, online resource)
    Series Statement: Explorations of Educational Purpose 28
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Griffin, Des Education reform
    Keywords: Education ; Education ; Bildungsreform ; Studium ; Schule ; Australien ; USA ; Großbritannien
    Abstract: This book pays special attention to the impact that a student's early childhood and socioeconomic status has on his or her educational achievement. It argues that discussions of education reform need a broader scope, one that encompasses a student's background as well as standardized testing, merit pay for teachers, and other issues regarding the quality of the teaching and learning. Education Reform: the Unwinding of Intelligence and Creativity features cases and examples from schools in Australia, the USA, and Britain. It offers a breadth of coverage, from early childhood to effective teaching and learning to teacher pay and conditions, standardized testing and public and private (independent) schooling and universities as well as creativity. It also includes summaries of educational policies in many developed countries. Reforms which emphasize concern for early childhood, school leadership and respect for teachers are contrasted with ones based on standardized tests, private schools and sacking bad teachers
    Description / Table of Contents: ForewordPreface -- Chapter 1 Introduction -- Chapter 2 A Word on Economics -- Chapter 3 Community and Inequality - Part 1: Creating an Enabling Environment -- Chapter 4 Community and Inequality -- Part 2 - Australia -- Chapter 5 Early Childhood: A World of Relationships -- Chapter 6 Effective Teaching and Learning -- Part 1: John Hattie, Graham Nuthall and Jonathan Osborne -- Chapter 7 Effective Teaching and Learning -- Part 2: Lessons from the US -- Chapter 8 Teacher Pay, Performance and Leadership -- Chapter 9 Public or Private Schools, Tests and League Tables, Parental Choice and Competition in Australia, the USA and Britain -- Chapter 10 Curriculum Matters -- Chapter 11 Creativity to Free Choice Learning -- Chapter 12 International Comparisons -- Chapter 13 Universities and Tertiary Education -- Chapter 14 Policy Development in Education and Schooling in Australia -- Chapter 15 Concluding Essay - What have we learned and where are we going? -- Index. .
    Note: Description based upon print version of record
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 22
    ISBN: 9783319046846
    Language: English
    Pages: Online-Ressource (XI, 165 p, online resource)
    Series Statement: Studies in Public Choice 30
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Rowley, Charles Kershaw, 1939 - 2013 Britannia 1066 - 1884
    RVK:
    Keywords: Social sciences ; Europe Economic policy ; Social Sciences ; Social sciences ; Europe Economic policy ; Great Britain History ; Großbritannien ; König ; Herrschaft ; Politische Philosophie
    Abstract: This book offers an analytic history of Britannia (first England and Wales and then Great Britain) over eight hundred years of political turmoil, intermingled with economic stagnation, followed by the engine of the industrial revolution. The book draws on economics, political science, public choice, philosophy and the law to probe in depth into the evolution of Britannia from an impoverished feudal and then post-feudal autocracy into a constitutional monarchy with limited suffrage that provided the fulcrum for industrial and commercial success, making Britannia, by 1884, the richest nation, per capita, on the planet. The book challenges head-on the Whiggist liberal notion of Macaulay and Trevelyan that the path from oppression to freedom was one of unimpeded progress. Among its novel features, the book draws upon the dictator’s handbook, as modeled by Bueno de Mesquita and Alistair Smith to evaluate the period of varying autocracy, 1066-1688. The book draws upon modern public choice theory and legal history to evaluate the fragile, corrupt constitutional monarchy that oversaw the initial phase of post-Glorious Revolution Britannia, 1689-1775. At each stage, the philosophical battle between those who sought order and unity and those who sought individual liberty is meticulously outlined. The book draws on the contributions of the Scottish Enlightenment (Hume, Ferguson and Smith) and of classical liberal philosophy (John Stuart Mill) to explain the final vault of Britannia from a weak and corrupt to a robust and admired constitutional monarchy grounded on the rule of law, over the period 1776-1884
    Description / Table of Contents: The Modern Tools for Analytical History: Economics, Political Science, Public Choice, Philosophy, and the LawThe Evolution of Absolutism in Medieval England: 1066-1485 -- The Tudor Dynasty: Perfecting Absolutism in the Era of the Renaissance and the Reformation, 1485-1603 -- The Stuart and the Cromwell Doom: The Hinge of Fate for Absolutist Autocrats, 1603-1688 -- The Seventeenth Century Philosophical Divide: Unity versus Liberty -- The Demise of the Divine Right of Kings, the Decline of Monarchic Power, and the Rise of Parliament, 1689-1775 -- Hugo Grotius, John Locke and Cato’s Letters: Evolution of Philosophy from the Glorious Revolution to the American Revolution -- Freedoms Flourish under Constitutional Monarchy, Limited  Suffrage, Laissez-Faire Capitalism, Free Trade, and the Rule of Law, 1776-1884 -- The Zenith of Classical Liberal Philosophy in Britannia: From the Scottish Enlightenment to John Stuart Mill.
    Note: Description based upon print version of record
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 23
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319045917
    Language: English
    Pages: Online-Ressource (XVI, 317 p. 2 illus, online resource)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. The EU after Lisbon
    Keywords: Europe Economic policy ; Law ; Law ; Europe Economic policy ; Aufsatzsammlung ; Großbritannien ; Traité de Lisbonne : 2007
    Abstract: The book contains a collection of high-quality academic and expert contributions dealing with the central question of whether the Lisbon Treaty needs further revision. Due to the difficulties European Union actors have encountered in implementing the Lisbon Treaty’s reform and the inadequacies of the current legal framework brought to light by post-Lisbon practice, the volume focuses on possible innovations and functional approaches to improve the Union’s response to the challenges confronting it. In doing so, the volume first takes a horizontal approach to the Treaty’ revision and considers some constitutional features showing the interaction between the EU and its Member States (namely, the parameters of constitutional developments, the allocation of competences, the principles of solidarity and loyal cooperation). Then, the focus shifts to the question of fundamental rights within the EU’s constitutional framework, one of the most relevant innovations of the Lisbon Treaty being the incorporation of the Charter of Fundamental Rights into the Union’s primary law. The last part of the volume is devoted to another domain significantly reshaped by the Lisbon reform, namely, the Union’s external dimension. ECJ Advocate General Paolo Mengozzi’s conclusions highlight the common themes emerging from the various contributions, stressing the need for a more general supranational approach to the political crisis the Union is going through. The content of this book will be of great value to academics, students, judges, practitioners and all others interested in the legal discourse on the progressive development of the European Union legal order. Lucia Serena Rossi is Professor of European Union Law and Jean Monnet Professor at the Alma Mater Studiorum - University of Bologna (Italy); Federico Casolari is Assistant Professor of International Law and Senior Lecturer of European Union Law at the Alma Mater Studiorum - University of Bologna (Italy)
    Description / Table of Contents: Part I The European Union at Crossroads - General Issues on Treaties’ Revision: 1. A New Revision of the EU Treaties after Lisbon? by Lucia Serena Rossi2. Parameters of Constitutional Development - The Fiscal Compact In Between EU and Member State Constitutions by Leonard F.M. Besselink -- 3. The Allocation of Powers/Competences between the EU and the Member States - What Can We Learn From Pre-emption in the United States? by Paul Luif -- 4. Solidarity, Flexibility and the Euro-Crisis - Where Do Principles Fit In? by Alison McDonnell -- 5. EU Loyalty after Lisbon - An Expectation Gap to Be Filled? by Federico Casolari -- Part II Fundamental Rights after Lisbon: 6. The Charter of Fundamental Rights and the Court of Justice of the European Union - A First Assessment of the Interpretation of the Charter’s Horizontal Provisions by Jean-Paul Jacqué -- 7. The Phenomenon of Reverse Discrimination - An Anomaly in the European Constitutional Order? by Peter Van Elsuwege -- 8. Access to Health Care in the Post-Lisbon Era and the Genuine Enjoyment of the EU Citizens’ Rights by Giacomo Di Federico -- Part III Revisiting the EU External Relations: 9. Revisiting the Lisbon Treaty’s Constitutional Design of EU External Relations by Jan Wouters and Thomas Ramopoulos -- 10. Coherence vs. Conferred Powers? The Case of the European External Action Service by Mauro Gatti -- 11. Article 8 TEU and the Revision of the European Neighbourhood Policy by Michele Comelli -- Part IV Conclusions: 12. Conclusions by Paolo Mengozzi.
    Note: Includes index
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
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  • 24
    Book
    Book
    Basingstoke [u.a.] : Palgrave Macmillan
    ISBN: 1137327790 , 9781137327796
    Language: English
    Pages: XI, 290 S. , Ill., graph. Darst.
    Additional Information: Rezensiert in Martin, Bry [Rezension von: Schutte, Kimberly, Women, Rank, and Marriage in the British Aristocracy, 1485-2000: An Open Elite?] 2015
    Series Statement: Studies in modern history
    DDC: 306.810941
    RVK:
    Keywords: Marriage History ; Women Social conditions ; Aristocracy (Social class) ; Großbritannien ; Weiblicher Adel ; Sozialstatus ; Eheschließung ; Geschichte 1485-2000
    Description / Table of Contents: The basic marriage patternsBritish marriages -- An open aristocracy? -- The marriage market -- Practical considerations -- Kinship groups -- Elopement and defiant matches.
    Note: Literaturverz. S. [250] - 266
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  • 25
    ISBN: 1137398507 , 9781137398505
    Language: English
    Pages: XII, 257 S.
    Series Statement: Britain and the world
    DDC: 306.5
    RVK:
    Keywords: Professionalism in sports ; Professionalism in sports ; Nationalism and sports History 20th century ; Nationalism and sports History 20th century ; Nationalism and sports History 20th century ; Professionalism in sports History 20th century ; Professionalism in sports History 20th century ; Professionalism in sports History 20th century ; Großbritannien ; Australien ; Neuseeland ; Kanada ; Amateursport ; Nationalbewusstsein ; Geschichte 1900-1930
    Description / Table of Contents: IntroductionThe commercialisation of Australasian amateur athletics -- The role of race and class in defining the Australasian amateur community -- "Imperialism and nationalism in action"? : reconfiguring the athletic relationship with Britain -- North American cousins : relations with the United States and Canada -- A question of nationalism? : the dissolution of the Australasian amateur athletic relationship.
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  • 26
    Book
    Book
    Basingstoke [u.a.] : Palgrave Macmillan
    ISBN: 9781137307538
    Language: English
    Pages: VIII, 297 S.
    Series Statement: New perspectives in German political studies
    DDC: 325.41
    RVK:
    Keywords: Illegal aliens Government policy ; Illegal aliens Government policy ; Germany Emigration and immigration ; Government policy ; Great Britain Emigration and immigration ; Government policy ; Deutschland ; Einwanderungspolitik ; Diskurs ; Illegale Einwanderung ; Großbritannien ; Geschichte ; Deutschland ; Großbritannien ; Illegale Einwanderung ; Politische Kommunikation
    Abstract: Introduction -- Policy discourses, frames, methods -- United Kingdom -- Germany -- Comparative meta-frames -- Concluding remarks
    Description / Table of Contents: IntroductionPolicy discourses, frames, methods -- United Kingdom -- Germany -- Comparative meta-frames -- Concluding remarks.
    Note: Literaturverz. S. 261 - 285
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  • 27
    Book
    Book
    Basingstoke [u.a.] : Palgrave Macmillan
    ISBN: 9780230296961
    Language: English
    Pages: XVII, 330 S.
    Series Statement: Migration, diasporas and citizenship series
    DDC: 305.81304
    RVK:
    Keywords: Amerikaner ; Einwanderer ; Integration ; Auswanderung ; Deutschland ; Frankreich ; Großbritannien ; USA
    URL: Cover
    URL: Cover
    URL: Cover
    URL: Cover
    URL: Cover
    URL: Cover
    URL: Cover
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  • 28
    ISBN: 9789264210301
    Language: English
    Pages: Online-Ressource (88 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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kolumbien ; Taxation ; Colombia
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for Colombia. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 29
    ISBN: 9789264210004
    Language: English
    Pages: Online-Ressource (164 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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malaysia ; Taxation ; Malaysia
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Malaysia. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 30
    ISBN: 9789264210080
    Language: English
    Pages: Online-Ressource (124 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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowakei ; Taxation ; Slovak Republic
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for the Slovak Republic. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 31
    ISBN: 9789264728967
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; United Arab Emirates
    Abstract: This publication contains the Supplementary Phase 1 Peer Review Report for the United Arab Emirates.
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  • 32
    ISBN: 9789264727489
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Niue
    Abstract: This publication contains the Supplementary Phase 1 Peer Review Report for Niue.
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  • 33
    ISBN: 9789264210158
    Language: English
    Pages: Online-Ressource (112 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
    DDC: 336.73
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowenien ; Taxation ; Slovenia
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Slovenia. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 34
    ISBN: 9789264964839
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Botswana
    Abstract: This publication contains the Supplementary Phase 1 Peer Review Report for Botswana.
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  • 35
    ISBN: 9789264644496
    Language: English
    Pages: 1 Online-Ressource (122 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Jersey
    Abstract: This publication contains the Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for Jersey.
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  • 36
    ISBN: 9789264210295
    Language: English
    Pages: Online-Ressource (92 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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lettland ; Taxation ; Latvia
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for Latvia. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 37
    ISBN: 9789264209978
    Language: English
    Pages: Online-Ressource (120 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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Barbados ; Taxation ; Barbados
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Barbados. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 38
    ISBN: 9789264210226
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264216525
    Language: English
    Pages: Online-Ressource (230 p.)
    Parallel Title: Erscheint auch als Standard for automatic exchange of financial account information in tax matters
    DDC: 336.20091724
    Keywords: Taxation ; Internationales Steuerrecht ; Datenaustausch
    Abstract: The Standard for Automatic Exchange of Financial Account Information, developed by the OECD with G20 countries, represents the international consensus on automatic exchange of financial account information for tax purposes, on a reciprocal basis. Over 60 jurisdictions have committed to implementing the Standard and all financial centres have been called to match those commitments, as of July 2014. This publication is the first edition of the full version of the Standard for Automatic Exchange of Financial Account Information. It contains the text of the Model Competent Authority Agreement and the Common Reporting Standard, and the Commentaries thereon, as they read on 15 July 2014. It also includes multilateral and nonreciprocal versions of the Model Competent Authority Agreement, the technical modalities and a wider approach to the Common Reporting Standard.
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264217188
    Language: English
    Pages: Online-Ressource (252 p.)
    Series Statement: Connecting People with Jobs
    Parallel Title: Erscheint auch als Connecting people with jobs
    Keywords: Aktivierende Arbeitsmarktpolitik ; Großbritannien ; Employment ; United Kingdom
    Abstract: This report examines recent activation policies in the United Kingdom aimed at moving people back into work. It offers insight into how countries can improve the effectiveness of their employment services and also control spending on benefits. The United Kingdom's policies have helped limit the rise in unemployment during the crisis. It has been at the forefront of reform efforts by OECD countries to transform and modernise policies designed to help the unemployed find work, through major new programmes such as Universal Credit and the Work Programme. Although time is needed for these to gain momentum as well as for a full evaluation of their impact to be carried out, the report identifies a number of areas where consideration should be given to additional measures or adjustments to existing ones.
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  • 41
    ISBN: 9789264798458
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Panama
    Abstract: This publication contains the Supplementary Phase 1 Peer Review Report for Panama.
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  • 42
    ISBN: 9789264340411
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Mauritius
    Abstract: This publication contains the Second Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for Mauritius.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (26 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.19
    Keywords: Taxation
    Abstract: This paper addresses the following questions about immovable property taxation in OECD and partner countries: What is valued? How is it valued? And who values? It draws on published information and data on property tax policy and administration in 172 countries. It focuses on value-based taxes and the features of mass valuation systems. Main system options (such as whether taxes are based on annual rental values or capital values as reflected by sales prices) are described and briefly evaluated. It notes that valuation practices frequently ignore revaluation requirements; it identifies four areas for improving valuation performance based on the experiences of leading systems.
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.17
    Keywords: Taxation
    Abstract: This paper reviews the literature and policy discussions about the role of the property tax for land use. Various externalities of the development of land, such as new infrastructure needs, the loss of open space or air pollution due to longer commutes as people locate far from city centres, are not internalised fully by property taxes or other policy instruments and this is often thought to contribute to excessive land use and urban sprawl. The impact of property taxes on land use intensity and sprawl is ambiguous in theory, however, and it depends on tax design, as well as land use regulation policies and other taxes that can influence municipalities’ incentives to convert land for development. Yet, there is some evidence suggesting that higher property taxes can limit urban sprawl, in particular when the tax on land is higher than on structures, although effects are small given relatively given a limited price elasticity of land use. Various property tax design options are discussed that may help to better internalise land use related externalities.
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  • 45
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.18
    Keywords: Taxation
    Abstract: Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes. In practice, however, property tax reforms have often proved to be difficult to carry out successfully. This paper discusses why property taxes are particularly challenging to reform and suggests several ways in which efforts to reform this tax may become more successful in the future. After a brief introductory section on the ‘disconnect’ between the economics and the politics of property tax reform, Section 2 summarizes recent experiences in five OECD countries with property tax reform. Against this background, Section 3 sets out the key elements of a good property tax reform and Section 4 discusses several aspects of property tax reform that seem to have derailed or distorted reforms in practice. Unfortunately, some of the solutions countries have adopted to deal with such problems are themselves problematic, either because they do not really solve the problem or because they hamper rather than work towards the establishment of a good property tax. Fortunately, as Section 5 outlines, it is possible to devise strategies for property tax reform that incorporate more acceptable solutions to most problems. As Section 6 concludes, good property tax reform is not easy. But it can definitely be achieved if an appropriately designed reform package is properly introduced and implemented.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264219120
    Language: English
    Pages: Online-Ressource (108 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Korean version)
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Chinese version)
    Parallel Title: Erscheint auch als Preventing the granting of treaty benefits in inappropriate circumstances
    Keywords: Taxation
    Abstract: This report includes proposed changes to the OECD Model Tax Convention to prevent treaty abuse. Countries participating in the BEPS Project have agreed on a minimum standard to prevent treaty shopping and other strategies aimed at obtaining inappropriately the benefit of certain provisions of tax treaties. The report also ensures that tax treaties do not inadvertently prevent the application of legitimate domestic anti-abuse rules. The report clarifies that tax treaties are not intended to be used to generate double non-taxation and identifies the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country. The model provisions included in the report provide intermediary guidance as additional work is needed, in particular in relation to the limitation on benefits rule.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209688
    Language: German
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: Nationale Steuergesetze haben nicht mit der Entwicklung global agierender Unternehmen und Firmen Schritt gehalten. Schlupflöcher, die zwischen den einzelnen nationalstaatlichen Regimen entstehen, können somit von multinationalen Unternehmen dazu genutzt werden, ihre Abgaben durch trickreiche Steuergestaltung zu minimieren. Der OECD-Aktionsplan, der sich gegen die Erosion von Steuerbemessungsgrundlagen und die Gewinnverlagerung (Base Erosion and Profit Shifting - BEPS) richtet, benennt 15 Maßnahmen, durch die Regierungen in Zukunft verhindern können, dass internationale Firmen wenig oder gar keine Steuern zahlen.
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264210448 , 9789264218338
    Language: English
    Pages: Online-Ressource (80 p.) , ill.
    Parallel Title: Parallelausg. Le coût de la pollution de l'air ; Impacts sanitaires du transport routier
    Parallel Title: Erscheint auch als The cost of air pollution
    Keywords: Luftverschmutzung ; Straßenverkehr ; Nachhaltige Mobilität ; Krankheit ; Soziale Kosten ; OECD-Staaten ; Environment ; Social Issues/Migration/Health ; Taxation ; Transport ; OECD ; Luftverschmutzung ; Straßenverkehr ; Kosten
    Abstract: Outdoor air pollution kills more than 3 million people across the world every year, and causes health problems from asthma to heart disease for many more. This is costing societies very large amounts in terms of the value of lives lost and ill health. Based on extensive new epidemiological evidence since the 2010 Global Burden of Disease study, and OECD estimates of the Value of Statistical Life, this report provides evidence on the health impacts from air pollution and the related economic costs.
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  • 49
    ISBN: 9789264217430
    Language: English
    Pages: Online-Ressource (84 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: Georgia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Georgien ; Taxation ; Georgia ; Georgien ; Steuer
    Abstract: This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes. 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 120 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.
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264225268
    Language: French
    Pages: Online-Ressource (106 p.)
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements
    Parallel Title: Parallelausg. Neutralisierung der Effekte hybrider Gestaltungen
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Korean version)
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Chinese version)
    Keywords: Taxation
    Abstract: Ce livrable fournit des recommandations en vue de l’adoption, au niveau national, de règles destinées à neutraliser les effets des dispositifs hybrides ainsi que des propositions de modifications à apporter au Modèle de convention fiscale de l’OCDE pour combattre ces mécanismes. Une fois transposées dans la législation nationale, les recommandations énoncées dans la Partie 1 du livrable permettront de neutraliser les effets des dispositifs hybrides internationaux aboutissant à de multiples déductions au titre d’une seule dépense ou à une déduction dans un pays ou territoire non contrebalancée par une imposition équivalente dans un autre pays ou territoire. La Partie 1 sera complétée par des commentaires visant à expliquer les règles préconisées et à en illustrer l’application à l’aide d’exemples concrets. La Partie 2 présente des propositions de modifications du Modèle de convention destinées à garantir que les avantages prévus par des conventions fiscales ne sont accordés à des entités hybrides (y compris aux entités ayant la double résidence) que lorsque les circonstances s’y prêtent. Sont également examinées dans la Partie 2 les interactions entre les modifications du Modèle de convention fiscale et les recommandations relatives aux règles devant figurer dans les législations nationales énoncées dans la Partie 1.
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264197138
    Language: French
    Pages: Online-Ressource (100 p.) , ill.
    Parallel Title: Parallelausg. Effective Carbon Prices
    Keywords: Environment ; Taxation
    Abstract: Les manuels d’économie prédisent que les taxes et les systèmes d’échange de permis d’émission sont les solutions les moins onéreuses pour permettre à la société de réduire ses émissions de CO2. Ce livre démontre que cette hypothèse se vérifie également en pratique. Il fournit des estimations sur les coûts pour la société de réduire les émissions de CO2 dans 15 pays, en utilisant une large panoplie d’instruments dans 5 secteurs générant le plus d’émissions : le secteur de production d’électricité, du transport routier, des pâtes & papier et du ciment, ainsi que de la consommation d’énergie des ménages. Il trouve de grandes variations dans le coût de réduction de chaque tonne de CO2 au sein de et entre les pays, ainsi qu’au sein des secteurs examinés et à travers différents types d’instruments politiques. Des approches axées sur le marché, tels que les taxes et les systèmes d’échange de permis ont systématiquement permis la réduction de CO2 à un moindre coût par rapport à d’autres instruments. Les subventions d’équipement et les tarifs d’achat figuraient, quant à eux, parmi les mesures les plus onéreuses de réduction d’émissions.
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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204997
    Language: English
    Pages: Online-Ressource (144 p.)
    Series Statement: Mental Health and Work
    Parallel Title: Erscheint auch als Mental health and work
    Keywords: Psychische Krankheit ; Erwerbstätigkeit ; Großbritannien ; Employment ; Social Issues/Migration/Health ; United Kingdom ; Großbritannien ; Berufstätigkeit ; Psychische Störung
    Abstract: Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on the United Kingdom is the sixth in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries.
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  • 53
    ISBN: 9789264222878
    Language: English
    Pages: Online-Ressource (112 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: Ghana 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Ghana. 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 120 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.
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  • 54
    ISBN: 9789264217737
    Language: English
    Pages: Online-Ressource (104 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: Indonesia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indonesien ; Taxation ; Indonesia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Indonesia. 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 120 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.
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207813
    Language: Spanish
    Pages: Online-Ressource (50 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: Este Plan de acción demanda cambios fundamentales en los mecanismos actuales y la adopción de nuevos enfoques basados en el consenso, incluyendo disposiciones anti-abuso, diseñados para evitar y contrarrestar la erosión de la base imponible y el traslado de beneficios.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209695
    Language: German
    Pages: Online-Ressource (106 p.) , ill.
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Lucha contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting (Japanese version)
    Parallel Title: Parallelausg. Combate à Erosão da Base Tributária e à Transferência de Lucros
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: Ziel dieses Berichts ist es, die mit der Gewinnverkürzung und Gewinnverlagerung zusammenhängenden Sachverhalte objektiv und umfassend darzustellen. Im Rahmen des Berichts werden zunächst öffentlich verfüg-bare Studien und Daten zum Vorkommen und Ausmaß der Gewinn-verkürzung und Gewinnverlagerung beschrieben (Zusammenfassungen der Studien sind in Anhang B enthalten). Im Anschluss daran folgt ein Überblick über globale Entwicklungen, die sich auf die Unternehmens-besteuerung auswirken. Der Hauptteil des Berichts umfasst einen Überblick über die Grundprinzipien der Besteuerung von grenzüberschreitenden Aktivitäten sowie die Gelegenheiten zur Gewinnverkürzung und Gewinnverlagerung, die sich aus diesen Prinzipien ergeben können. Ferner werden einige bekannte Unternehmensstrukturen (die in Anhang C näher beschrieben sind) analysiert und die wichtigsten Problemstellungen im Zusammenhang mit diesen Strukturen erläutert.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264223257
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Working smarter in tax debt management
    Keywords: Steuereinnahmen ; Finanzverwaltung ; Besteuerungsverfahren ; Taxation
    Abstract: Many revenue bodies have been developing strategies and approaches to improve the tax collection and recovery processes, so that they are more effective and cost less. Very promising and proven new practices have emerged, which can deliver spectacular improvements in performance in tax collection and recovery. This report provides a comprehensive overview of the best practices in tax debt management, with a particular emphasis on how to better differentiate debtors when deciding how to best secure payment and what can be done to ensure that payment issues are considered earlier in the compliance and collection process.
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  • 58
    ISBN: 9781137351531
    Language: English
    Pages: X, 217 S.
    Edition: 1. publ.
    Series Statement: Palgrave politics of identity and citizenship series
    DDC: 305.800941
    RVK:
    Keywords: Geschichte 2001-2013 ; Minderheit ; Nationalismus ; Multiculturalism ; Minorities ; Nationalism ; Politik ; Multikulturelle Gesellschaft ; Ethnische Beziehungen ; Großbritannien ; Great Britain Race relations ; Großbritannien ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Großbritannien ; Multikulturelle Gesellschaft ; Ethnische Beziehungen ; Politik ; Geschichte 2001-2013
    Note: Includes bibliographical references
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  • 59
    ISBN: 9781137429254
    Language: English
    Pages: XXI, 238 S.
    Edition: 1. publ.
    Series Statement: Palgrave studies in excellence and equity in global education
    DDC: 306.430973
    RVK:
    Keywords: EDUCATION / Aims & Objectives ; EDUCATION / Curricula ; EDUCATION / Educational Policy & Reform / General ; EDUCATION / Philosophy & Social Aspects ; PSYCHOLOGY / Assessment, Testing & Measurement ; Educational sociology ; Curriculum planning ; Knowledge, Theory of ; EDUCATION / Aims & Objectives ; EDUCATION / Curricula ; EDUCATION / Educational Policy & Reform / General ; EDUCATION / Philosophy & Social Aspects ; PSYCHOLOGY / Assessment, Testing & Measurement ; Curriculum ; Schule ; Neue Medien ; USA ; Großbritannien ; Australien ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; USA ; Großbritannien ; Australien ; Neue Medien ; Schule ; Curriculum
    Abstract: "Knowledge and the Future of the Curriculum: International Studies in Social Realism is about the central purpose of schooling - to provide students with equitable access to powerful curriculum knowledge that is ultimately capable of taking them beyond their experiences. This collection presents a social realist understanding of the role of knowledge as a progressive option in support of social and educational justice. It moves beyond mere critique by offering a rationale for determining what should be taught and how it should be taught. It is an account justified by a theory of knowledge that acknowledges both its social location and its emergent and objective properties. Each chapter argues in creative and innovative ways for a curriculum and pedagogy that will enable all students to access powerful knowledge"..
    Note: Includes bibliographical references
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  • 60
    ISBN: 9789264222021
    Language: French
    Pages: Online-Ressource (72 p.)
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
    Parallel Title: Parallelausg. Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Korean version)
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Chinese version)
    Parallel Title: Parallelausg.: Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen
    Parallel Title: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
    Parallel Title: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Chinese version)
    Parallel Title: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Korean version)
    Keywords: Taxation
    Abstract: Ce rapport identifie les questions que soulève l’élaboration d’un instrument multilatéral pour modifier les conventions fiscales bilatérales. Faute d’un mécanisme de mise en application immédiate, les modifications apportées aux modèles de conventions fiscales ne font que creuser l’écart entre le contenu de ces modèles et celui des conventions fiscales en vigueur. Il est nécessaire de mettre au point un mécanisme d’application rapide, non seulement pour combattre l’érosion de la base d’imposition et le transfert de bénéfices, mais également pour assurer la pérennité d’un cadre, fruit d’un consensus, permettant d’éliminer la double imposition. Une telle démarche est sans précédent dans le domaine de la fiscalité, mais il existe des exemples d’instruments multilatéraux permettant de modifier des conventions bilatérales dans d’autres secteurs du droit public international. Grâce aux connaissances de spécialistes du droit public international et de la fiscalité, le rapport conclut qu’il est souhaitable et réaliste d’élaborer un instrument multilatéral et que des négociations portant sur cet instrument devraient être engagées rapidement.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264219212
    Language: English
    Pages: Online-Ressource (132 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Instructions relatives aux aspects intéressant les prix de transfert des actifs incorporels
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Aspects of Intangibles; (Korean version)
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Aspects of Intangibles; (Chinese version)
    Parallel Title: Parallelausg.: Guidance on Transfer Pricing Aspects of Intangibles: (Chinese version)
    Parallel Title: Parallelausg.: Guidance on Transfer Pricing Aspects of Intangibles: (Korean version)
    Parallel Title: Parallelausg.: Instructions relatives aux aspects intéressant les prix de transfert des actifs incorporels
    Parallel Title: Erscheint auch als Guidance on transfer pricing aspects of intangibles
    Keywords: Verrechnungspreis ; Immaterielle Güter ; Internationales Steuerrecht ; Taxation
    Abstract: This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and the transfer pricing treatment of local market features and corporate synergies. Some transfer pricing issues relating to intangibles are closely related to other issues that are to be addressed during 2015, most notably in relation to the allocation of risk among MNE group members and recharacterisation of transactions. Because of those interactions some sections of this document are in intermediate form and will be finalised in 2015.
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  • 62
    ISBN: 9789264223035
    Language: English
    Pages: Online-Ressource (120 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: Grenada 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grenada ; Taxation ; Grenada
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada. 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 120 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.
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  • 63
    ISBN: 9789264217799
    Language: English
    Pages: Online-Ressource (152 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: Federation of Saint Kitts and Nevis 2014
    DDC: 336.20091724
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Federation of Saint Kitts and Nevis. 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 120 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.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264226579
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Großbritannien ; Development ; United Kingdom ; Großbritannien ; Entwicklungshilfe
    Abstract: This review of the development co-operation efforts of the United Kingdom examines its policies, performance and implementation. It takes an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
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  • 65
    ISBN: 9789264217454
    Language: English
    Pages: Online-Ressource (128 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: Andorra 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra. 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 120 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.
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264223387
    Language: German
    Pages: Online-Ressource (100 p.) , ill.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements
    Keywords: Taxation
    Abstract: Dieser Bericht enthält Empfehlungen für nationale Regeln zur Neutralisierung des Effekts hybrider Gestaltungen sowie für entsprechende Änderungen des OECD-Musterabkommens. Wenn sie in nationales Recht umgesetzt sind, werden die Empfehlungen in Teil 1 des Berichts die Effekte von grenzüberschreitenden hybriden Gestaltungen neutralisieren, die zu Mehrfachabzügen ein und desselben Betriebsausgabenpostens bzw. zu einem Betriebsausgabenabzug in einem Staat ohne entsprechende Einnahmenbesteuerung in einem anderen Staat führen. Teil 1 des Berichts wird durch einen Kommentar ergänzt werden, der die empfohlenen Regeln erklären und ihre Anwendung anhand konkreter Beispiele erläutern soll. In Teil 2 des Berichts werden Änderungen des Musterabkommens vorgeschlagen, die gewährleisten sollen, dass hybriden Rechtsträgern (einschließlich doppelt ansässiger Rechtsträger) die Vorteile von Steuerabkommen nur dann gewährt werden, wenn dies tatsächlich angemessen ist. Des Weiteren wird in Teil 2 auf das Zusammenspiel zwischen dem OECD-Musterabkommen und den in Teil 1 empfohlenen nationalen Regeln eingegangen.
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  • 67
    ISBN: 9789264225305
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
    Parallel Title: Parallelausg. Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Keywords: Taxation
    Abstract: Les régimes préférentiels demeurent une source de tension majeure. Les auteurs du rapport d’étape Lutter contre l’érosion de la base d’imposition et le transfert de bénéfices publié par l’OCDE en 2013 reconnaissent qu’il est nécessaire de combattre ces régimes plus efficacement et de recentrer les travaux du Forum sur les pratiques fiscales dommageables sur la substance et la transparence. Le présent rapport d’étape est un rapport dans lequel sont décrits les progrès accomplis à ce jour.
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  • 68
    ISBN: 9789264223455
    Language: German
    Pages: Online-Ressource (70 p.)
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
    Keywords: Taxation
    Abstract: Sondersteuerregelungen sind nach wie vor ein kritischer Bereich im internationalen Steuerrecht. Der BEPS-Bericht der OECD stellte fest, dass hier wirkungsvollere Maßnahmen notwendig sind und dass die Arbeiten des Forums Schädliche Steuerpraktiken (FHTP) mit Blick auf Substanz und Transparenz neu ausgerichtet werden müssen. Dieser Zwischenbericht informiert über die diesbezüglich bislang erzielten Fortschritte.
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  • 69
    ISBN: 9789264225404
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
    Keywords: Taxation
    Abstract: Ce rapport contient des standards révisés pour la documentation des prix de transfert ainsi qu’un formulaire de déclaration, pays par pays, du chiffre d’affaires, des bénéfices, des impôts acquittés et de certaines mesures de l’activité économique. Ces nouvelles dispositions en matière de déclaration, et la transparence qu’elles encourageront, contribueront à la réalisation de l’objectif consistant à appréhender, contrôler et combattre les comportements pouvant donner lieu à l’érosion de la base d’imposition et au transfert de bénéfices. Les pays participant au projet BEPS suivront attentivement la mise en application de ces nouvelles normes et examineront au plus tard à la fin de 2020 s’il y a lieu de les modifier pour exiger la déclaration de données différentes ou supplémentaires. La mise en œuvre effective des nouvelles règles en matière de déclaration sera primordiale. D’autres travaux seront entrepris pour déterminer la meilleure façon de communiquer les informations exigées et de les transmettre aux administrations fiscales.
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  • 70
    ISBN: 9789264225350
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Aspects of Intangibles
    Keywords: Taxation
    Abstract: Le présent livrable contient des propositions de révisions des Principes de l’OCDE applicables en matière de prix de transfert destinées à faire en sorte que les prix de transfert soient conformes à la création de valeur en matière d’actifs incorporels. Ces propositions visent à clarifier la définition des actifs incorporels ainsi qu’à fournir des instructions concernant les transferts entre parties liées, y compris les transactions portant sur des actifs incorporels et la prise en compte, au regard des prix de transfert, des caractéristiques des marchés locaux et des synergies entre sociétés. Certaines questions concernant les prix de transfert des actifs incorporels sont étroitement liées à d’autres questions qui doivent être traitées en 2015, ayant trait en particulier à la répartition des risques entre les membres d’un groupe d’entreprises multinationales et à la requalification des transactions. C’est à cause des liens entre ces questions que certaines sections du présent livrable sont amenées à évoluer et ne seront finalisées qu’en 2015.
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  • 71
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224520
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Tax Policy Studies no.22
    Parallel Title: Erscheint auch als The distributional effects of consumption taxes in OECD countries
    Keywords: Verteilungswirkung ; Verbrauchsteuer ; Steuerinzidenz ; OECD-Staaten ; Employment ; Taxation ; Bericht ; OECD ; Steuerpolitik ; Umsatzsteuer ; Inzidenz
    Abstract: The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
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  • 72
    ISBN: 9789264223134
    Language: English
    Pages: Online-Ressource (116 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: Saint Vincent and the Grenadines 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Saint Vincent and the Grenadines. 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 120 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.
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207837
    Language: Russian
    Pages: Online-Ressource (56 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Keywords: Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
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  • 74
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264225183
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Addressing the Tax Challenges of the Digital Economy
    Keywords: Taxation
    Abstract: Le développement de l’économie numérique soulève des problématiques en matière de fiscalité internationale. Le présent rapport a vocation à analyser ces défis fiscaux. Les auteurs observent que, parce que l’économie numérique a tendance à devenir l’économie elle-même, il ne serait pas réaliste de vouloir la séparer, à des fins fiscales, des autres pans de l’économie. Ils notent cependant que certains modèles économiques et les principales caractéristiques de l’économie numérique peuvent exacerber les risques d’érosion de la base d’imposition et de transfert de bénéfices. Ces risques seront pris en compte dans le cadre des travaux portant sur les autres actions du Plan d’action BEPS, de même que les principales caractéristiques de l’économie numérique. Une analyse d’un certain nombre de défis fiscaux de portée plus générale soulevés par l’économie numérique est également proposée dans le rapport, complétée par un examen des options envisageables pour les relever, sachant que d’autres travaux devront être menés en 2015 pour évaluer aussi bien les défis que les solutions pour y faire face.
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  • 75
    ISBN: 9789264217676
    Language: English
    Pages: Online-Ressource (120 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: Chile 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Chile ; Taxation ; Chile
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Chile. 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 120 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.
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  • 76
    ISBN: 9789264222885
    Language: English
    Pages: Online-Ressource (120 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: Gibraltar 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Gibraltar ; Taxation ; Gibraltar
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gibraltar. 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 120 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.
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  • 77
    ISBN: 9789264217478
    Language: English
    Pages: Online-Ressource (100 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: Anguilla 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Anguilla. 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 120 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.
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  • 78
    ISBN: 9789264222854
    Language: English
    Pages: Online-Ressource (120 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: Belize 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Belize. 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 120 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.
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  • 79
    ISBN: 9789264217751
    Language: English
    Pages: Online-Ressource (128 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: Mexico 2014
    DDC: 338.979843009047
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Mexico. 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 120 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.
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  • 80
    ISBN: 9789264206342
    Language: French
    Pages: Online-Ressource (106 p.)
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; France 2013; Combined; Phase 1 Phase 2, incorporating Phase 2 ratings
    Keywords: Taxation ; France
    Abstract: Ce rapport évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements en matière fiscale de la France.
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  • 81
    ISBN: 9789264217492
    Language: English
    Pages: Online-Ressource (112 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: Antigua and Barbuda 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Antigua and Barbuda. 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 120 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.
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  • 82
    ISBN: 9789264217713
    Language: English
    Pages: Online-Ressource (116 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: the Former Yugoslav Republic of Macedonia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Macedonia. 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 120 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.
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207790
    Language: Portuguese
    Pages: Online-Ressource (50 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: Este plano de ação (i) identifica ações necessárias para enfrentar a erosão da base tributária e a transferência de lucros; (ii) estabelece prazos para a implementação dessas ações; e (iii) identifica os recursos necessários e a metodologia adequada para implementar as ações.
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  • 84
    ISBN: 9789264223059
    Language: English
    Pages: Online-Ressource (124 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: Israel 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Israel. 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 120 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.
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  • 85
    ISBN: 9789264223219
    Language: English
    Pages: Online-Ressource (60 p.)
    Parallel Title: Erscheint auch als Tax compliance by design
    Keywords: Steuermoral ; KMU ; Taxation ; Bericht ; OECD ; Steuermoral ; Klein- und Mittelbetrieb
    Abstract: This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
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  • 86
    ISBN: 9789264191914
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    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 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264220522
    Language: French
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. The Cost of Air Pollution; Health Impacts of Road Transport
    Keywords: Environment ; Social Issues/Migration/Health ; Taxation ; Transport
    Abstract: La pollution de l’air extérieur tue plus de trois millions de personnes dans le monde chaque année, et elle est à l’origine de problèmes de santé, allant de l’asthme aux maladies cardiovasculaires chez un plus grand nombre de personnes encore. Pour les pays de l’OCDE ainsi que pour la Chine et l’Inde, le coût de ces impacts est estimé à 3 500 milliards USD par an en termes de mortalité et de morbidité, et la tendance est à la hausse. En se basant sur les nouvelles données épidémiologiques depuis l’étude de l’OMS sur la charge mondiale de morbidité en 2010, ainsi que sur les estimations de l’OCDE sur la valeur d’une vie statistique, ce rapport démontre que les impacts sanitaires de la pollution de l’air sont approximativement quatre fois plus élevés, et leurs coûts économiques considérablement plus importants, que les évaluations précédentes.
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  • 88
    ISBN: 9789264223103
    Language: English
    Pages: Online-Ressource (164 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: Russian Federation 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Russland ; Taxation ; Russian Federation
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Russian Federation. 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 120 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.
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  • 89
    ISBN: 9789264217768
    Language: English
    Pages: Online-Ressource (92 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: Montserrat 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Montserrat ; Taxation ; Montserrat
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Montserrat. 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 120 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.
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264223233
    Language: English
    Pages: Online-Ressource (96 p.)
    Parallel Title: Erscheint auch als Measures of tax compliance outcomes
    Keywords: Steuermoral ; Messung ; Taxation
    Abstract: This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome.
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264223288
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Erscheint auch als Increasing taxpayers' use of self-service channels
    Keywords: Besteuerungsverfahren ; OECD-Staaten ; Taxation
    Abstract: Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.
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  • 92
    ISBN: 9789264222090
    Language: French
    Pages: Online-Ressource (332 p.)
    Parallel Title: Parallelausg. Standard for Automatic Exchange of Financial Account Information in Tax Matters
    Keywords: Taxation
    Abstract: Cette Norme, développée en réponse à la demande du G20 et approuvée par le Conseil de l’OCDE le 15 juillet 2014, invite les juridictions à obtenir des renseignements auprès de leurs institutions financières et à les échanger automatiquement avec d’autres juridictions sur une base annuelle. Elle définit les informations relatives aux comptes financiers à échanger, les institutions financières qui ont l’obligation de déclarer, les différents types de comptes et les contribuables visés, ainsi que les procédures communes de diligence raisonnable à suivre par les institutions financières. La Partie I donne un aperçu de la Norme. La Partie II contient le texte du Modèle d’accord entre autorités compétentes et la Norme de déclaration (Modèle d’accord) et de diligence raisonnable (NCD). La Partie III contient les Commentaires sur le Modèle d’accord et la NCD ainsi qu’un certain nombre d’Annexes. La nouvelle norme s'inspire largement des travaux antérieurs de l’OCDE dans le domaine de l'échange automatique de renseignements, elle intègre les progrès réalisés au sein de l'Union européenne, tout comme les normes internationales de lutte contre le blanchiment, la mise en œuvre du Foreign Account Tax Compliance Act (FATCA) ayant agi comme un catalyseur pour le passage à l'échange automatique de renseignements dans un contexte multilatéral.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264219236
    Language: English
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Instructions relatives à la documentation des prix de transfert et aux déclarations pays par pays
    Parallel Title: Parallelausg. Leitlinien zur Verrechnungspreisdokumentation und länderbezogenen Berichterstattung
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Korean version)
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Chinese version)
    Parallel Title: Erscheint auch als Guidance on transfer pricing documentation and country-by-country reporting
    Keywords: Verrechnungspreis ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations.
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  • 94
    ISBN: 9789264217898
    Language: English
    Pages: Online-Ressource (132 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: Saint Lucia 2014
    DDC: 338.979843009047
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Saint Lucia. 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 120 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.
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  • 95
    ISBN: 9789264218970
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance
    Parallel Title: Parallelausg. Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance; (Korean version)
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance; (Chinese version)
    Parallel Title: Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance: (Chinese version)
    Parallel Title: Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance: (Korean version)
    Parallel Title: Parallelausg.: Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance
    Parallel Title: Parallelausg.: Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Parallel Title: Erscheint auch als Countering harmful tax practices more effectively, taking into account transparency and substance
    Keywords: Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Preferential regimes continue to be a key pressure area in international taxation. The OECD’s 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progress made to date.
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264219250
    Language: English
    Pages: Online-Ressource (64 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales
    Parallel Title: Parallelausg. Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Korean version)
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Chinese version)
    Parallel Title: Parallelausg.: Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen
    Parallel Title: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Chinese version)
    Parallel Title: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Korean version)
    Parallel Title: Parallelausg.: L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales
    Parallel Title: Erscheint auch als Developing a multilateral instrument to modify bilateral tax treaties
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties. Without a mechanism for swift implementation, changes to model tax conventions only widen the gap between the content of these models and the content of actual tax treaties. Developing such a mechanism is necessary not only to tackle base erosion and profit shifting, but also to ensure the sustainability of the consensual framework to eliminate double taxation. This is an innovative approach with no exact precedent in the tax world, but precedents for modifying bilateral treaties with a multilateral instrument exist in various other areas of public international law. Drawing on the knowledge of experts in public international law and taxation, the Report concludes that a multilateral instrument is desirable and feasible, and that negotiations for such an instrument should be convened quickly.
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  • 97
    ISBN: 9789264225329
    Language: French
    Pages: Online-Ressource (121 p.)
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Korean version)
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Chinese version)
    Keywords: Taxation
    Abstract: Les propositions de modifications du Modèle de convention fiscale sont exposées dans ce livrable afin d’empêcher l’utilisation abusive des conventions fiscales. Les pays participant au projet BEPS se sont accordés sur des standards minimum pour prévenir le chalandage fiscal et autres stratégies destinées à obtenir indûment les avantages prévus par certaines dispositions des conventions fiscales. Ce livrable veille également à s’assurer que les conventions fiscales n’entravent pas l’application de règles nationales visant légitimement à prévenir l’utilisation abusive des conventions. Il précise que les conventions fiscales n’ont pas vocation à être utilisées pour aboutir à une double non-imposition et recense également les considérations de politique fiscale que les pays doivent prendre en compte avant de décider de conclure une convention fiscale avec un autre pays. Les modèles de dispositions figurant dans le livrable constituent des orientations appelées à évoluer car d’autres travaux devront être réalisés, en particulier en ce qui concerne la règle relative à la limitation des avantages conventionnels.
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  • 98
    Language: English
    Pages: Online-Ressource (52 p.)
    Series Statement: OECD Economics Department Working Papers no.1174
    Keywords: Taxation ; Economics
    Abstract: This paper estimates the elasticities of government revenue and expenditure items with respect to the output gap for European Union (EU) countries. These elasticities are used by the European Commission, as part of the EU fiscal surveillance process, to calculate the semi-elasticity of the budget balance as a percentage of GDP with respect to the output gap. The study updates the earlier 2005 study of OECD economies using the most recent datasets and tax codes, the coverage being confined in this paper to the 28 EU member states, seven of which are not OECD members. The same basic two-step methodology is retained: revenue and expenditure elasticities with respect to the output gap being defined as the product of, first, the elasticities of individual revenue and expenditure items with respect to their bases and, second, the elasticities of these bases with respect to the output gap. A number of refinements and methodological improvements are made relative to the 2005 study. The revisions to individual elasticities relative to the 2005 vintage are significant in a number of cases but do not follow a clear pattern across countries, except for the elasticities of corporate income tax revenue which are revised up in most cases.
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264218819
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Neutraliser les effets des dispositifs hybrides
    Parallel Title: Parallelausg. Neutralisierung der Effekte hybrider Gestaltungen
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Korean version)
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Chinese version)
    Parallel Title: Parallelausg.: Neutraliser les effets des dispositifs hybrides
    Parallel Title: Parallelausg.: Neutralisierung der Effekte hybrider Gestaltungen
    Parallel Title: Parallelausg.: Neutralising the Effects of Hybrid Mismatch Arrangements: (Chinese version)
    Parallel Title: Parallelausg.: Neutralising the Effects of Hybrid Mismatch Arrangements: (Korean version)
    Parallel Title: Erscheint auch als Neutralising the effects of hybrid mismatch arrangements
    Keywords: Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264218789
    Language: English
    Pages: Online-Ressource (200 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Relever les défis fiscaux posés par l'économie numérique
    Parallel Title: Parallelausg. Herausforderungen für die Besteuerung der digitalen Wirtschaft
    Parallel Title: Parallelausg. Addressing the Tax Challenges of the Digital Economy; (Korean version)
    Parallel Title: Parallelausg. Addressing the Tax Challenges of the Digital Economy; (Chinese version)
    Parallel Title: Parallelausg.: Addressing the Tax Challenges of the Digital Economy: (Chinese version)
    Parallel Title: Parallelausg.: Addressing the Tax Challenges of the Digital Economy: (Korean version)
    Parallel Title: Parallelausg.: Herausforderungen für die Besteuerung der digitalen Wirtschaft
    Parallel Title: Parallelausg.: Relever les défis fiscaux posés par l'économie numérique
    Parallel Title: Erscheint auch als Addressing the tax challenges of the digital economy
    Keywords: Informationstechnik ; Electronic Commerce ; Digitale Güter ; Besteuerungsverfahren ; Gewinnverlagerung ; Steuervermeidung ; Internationales Steuerrecht ; Taxation
    Abstract: The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges. It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes. The report notes, however, that certain business models and key features of the digital economy may exacerbate BEPS risks. These BEPS risks will be addressed by the work on the other Actions in the BEPS Action Plan, which will take the relevant features of the digital economy into account. The report also analyses a number of broader tax challenges raised by the digital economy, and discusses potential options to address them, noting the need for further work during 2015 to evaluate these broader challenges and potential options.
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