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  • 2010-2014  (422)
  • Paris : OECD Publishing  (422)
  • Cambridge : Cambridge University Press
  • Nuclear Energy  (257)
  • Internationale Zusammenarbeit  (165)
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  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208551
    Language: English
    Pages: Online-Ressource (107 p.)
    Series Statement: Nuclear Science
    Keywords: Nuclear Energy
    Abstract: Materials performance is critical to the safe and economic operation of any nuclear system. As the international community pursues the development of Generation IV reactor concepts and accelerator driven transmutation systems, it will be increasingly necessary to develop advanced materials capable of tolerating the more challenging environments of these new systems. The international community supports numerous materials research programmes, with each country determining its individual focus on a case-by-case basis. In many instances, similar alloys of materials systems are being studied in several countries, providing the opportunity for collaborative and cross-cutting research that benefits different systems. This report is a snapshot of the current materials programmes supporting the development of advanced concepts. The descriptions of the research are grouped by concept, and national programmes are described within each concept. The report provides an overall sense of the importance of materials research worldwide and the opportunities for synergy among the countries represented in this overview.
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264222199
    Language: English
    Pages: Online-Ressource (316 p.)
    Series Statement: Radioactive Waste Management
    Keywords: Nuclear Energy
    Abstract: Nuclear decommissioning activities can greatly benefit from research and development (R&D) projects. This report examines applicable emergent technologies, current research efforts and innovation needs to build a base of knowledge regarding the status of decommissioning technology and R&D. This base knowledge can be used to obtain consensus on future R&D that is worth funding. It can also assist in deciding how to collaborate and optimise the limited pool of financial resources available among NEA member countries for nuclear decommissioning R&D.
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  • 3
    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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  • 4
    ISBN: 9789264222182
    Language: English
    Pages: Online-Ressource (246 p.)
    Series Statement: Radioactive Waste Management
    Keywords: Nuclear Energy
    Abstract: Decommissioning of nuclear facilities and related remedial actions are currently being undertaken around the world to enable sites or parts of sites to be reused for other purposes. Remediation has generally been considered as the last step in a sequence of decommissioning steps, but the values of prevention, long-term planning and parallel remediation are increasingly being recognised as important steps in the process. This report, prepared by the Task Group on Nuclear Site Restoration of the NEA Co-operative Programme on Decommissioning, highlights lessons learnt from remediation experiences of NEA member countries that may be particularly helpful to practitioners of nuclear site remediation, regulators and site operators. It provides observations and recommendations to consider in the development of strategies and plans for efcient nuclear site remediation that ensures protection of workers and the environment.
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  • 5
    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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  • 6
    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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  • 7
    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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  • 8
    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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  • 9
    ISBN: 9789264208537
    Language: English
    Pages: Online-Ressource (82 p)
    Series Statement: Nuclear Science
    Keywords: Nuclear Energy
    Abstract: A modern light water reactor (LWR) of 1 GWe capacity will typically discharge about 20-25 tonnes of irradiated fuel (spent fuel) per year of operation. Despite the low content of about 0.1-0.2% of minor actinides in spent fuel, these actinides can nonetheless contribute significantly to decay heat loading and neutron output, as well as to the overall radiotoxic hazard of spent fuel. For this reason, there has long been an interest in transmuting minor actinides to reduce their impact on the back end of the fuel cycle. Fast reactors are needed to effectively transmute transuranics (TRUs), including minor actinides. However, recent studies have demonstrated that TRU transmutation rates can also be achieved in thermal reactors, although with certain limitations due to the accumulation of transuranics through recycling and their impact on the safety of power plants. The transmutation of TRUs could potentially be implemented in a substantial number of thermal reactors operating today, while waiting for a similar programme in fast reactors to allow for commercial-scale operations in 20 to 30 years or more. This publication provides an introduction to minor actinide nuclear properties and discusses some of the arguments in favour of minor actinide recycling, as well as the potential role of thermal reactors in this regard. Various technical issues and challenges are examined from the fuel cycle, operations, fuel designs, core management and safety/dynamics responses to safety and economics. The focus of this report is on the general conclusions of recent research that could be applied to thermal reactors. Further research and development needs are also considered, with summaries of findings and recommendations for the direction of future R&D efforts.
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264886810
    Language: English
    Pages: 1 Online-Ressource (1126 p.) , 21 x 28cm.
    Series Statement: Chemical Thermodynamics
    Keywords: Nuclear Energy
    Abstract: This volume is the 13th in the OECD Nuclear Energy Agency (NEA) “Chemical Thermodynamics” series. It is the first part of a critical review of the thermodynamic properties of iron, its solid compounds and aqueous complexes, initiated as part of the NEA Thermochemical Database Project Phase III (TDB III). The database system developed at the OECD/NEA Data Bank ensures consistency not only within the recommended data sets of iron, but also among all the data sets published in the series. This volume will be of particular interest to scientists carrying out performance assessments of deep geological disposal sites for radioactive waste.
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208520
    Language: English
    Pages: Online-Ressource (188 p)
    Series Statement: Nuclear Development
    Keywords: Nuclear Energy
    Abstract: The feasibility and costs of spent nuclear fuel management and the consequent disposal of ultimate waste continue to be the subject of public debate in many countries, with particular concern often expressed over the lack of progress in implementing final disposal. Uncertainties about back-end costs and the financial risks associated with management of the back end have also been singled out as possible deterrents to investment in new nuclear power plants. This report offers an appraisal of economic issues and methodologies for the management of spent nuclear fuel and high-level waste from commercial power reactors. It includes a review of different backend options and current policies and practices, with a focus on the cost estimates for these options and the funding mechanisms in place or under consideration in OECD/NEA countries. A generic economic assessment of high-level estimates of back-end cost impacts on fuel cycle costs is undertaken for selected idealised scenarios, by means of a simple static model. Sensitivity analyses are conducted for the evaluation of uncertainties in major components and the identification of cost drivers. Since factors other than economics are an important part of the decision-making process, an analysis of the influence of key qualitative parameters in the selection of back-end strategies is also presented in this report.
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264218741
    Language: English
    Pages: Online-Ressource
    Series Statement: Nuclear Regulation
    Keywords: Nuclear Energy
    Abstract: This regulatory guidance booklet describes the characteristics of an effective nuclear safety regulator in terms of roles and responsibilities, principles and attributes. Each of the characteristics discussed in this report is a necessary feature of an effective nuclear safety regulator but no one characteristic is sufficient on its own. It is the combination of these characteristics that leads to the effectiveness of a nuclear regulatory body. The report provides a unique resource to countries with existing, mature regulators and can be used for benchmarking as well as training and developing staff. It will also be useful for new entrant countries in the process of developing and maintaining an effective nuclear safety regulator.
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  • 13
    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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  • 14
    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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  • 15
    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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  • 16
    ISBN: 9789264208544
    Language: English
    Pages: Online-Ressource (202 p.)
    Series Statement: Nuclear Science
    Keywords: Nuclear Energy
    Abstract: Particle accelerators have evolved over the last decades from simple devices to powerful machines and are having an increasingly important impact on research, technology and daily life. Today, they have a wide range of applications in many areas including material science and medical applications. In recent years, new technological and research applications have helped to define requirements while the number of accelerator facilities in operation, being commissioned, designed or planned has grown significantly. Their parameters, which include the beam energy, currents and intensities, and target composition, can vary widely, giving rise to new radiation shielding issues and challenges. Particle accelerators must be operated in safe ways to protect operators, the public and the environment. As the design and use of these facilities evolve, so must the analytical methods used in the safety analyses. These workshop proceedings review the state of the art in radiation shielding of accelerator facilities and irradiation targets. They also evaluate progress in the development of modelling methods used to assess the effectiveness of such shielding as part of safety analyses.
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  • 17
    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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  • 18
    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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  • 19
    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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  • 20
    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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  • 21
    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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  • 22
    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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  • 23
    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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  • 24
    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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  • 25
    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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  • 26
    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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  • 27
    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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  • 28
    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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  • 29
    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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  • 30
    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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  • 31
    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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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264216044 , 9264216049
    Language: English
    Pages: Online-Ressource
    Series Statement: Nuclear Development
    Keywords: Nuclear Energy ; Nuclear energy ; Nuclear Energy ; Uranbergbau ; Umweltbelastung ; Umweltüberwachung ; Umweltbezogenes Management ; Umweltschutz ; Uranbergbau ; Berge ; Spülfeld ; Umweltschutz ; Arbeitsschutz ; Gesundheitsschädlicher Stoff
    Abstract: Uranium mining and milling has evolved significantly over the years. By comparing currently leading approaches with outdated practices, this report demonstrates how uranium mining can be conducted in a way that protects workers, the public and the environment. Innovative, modern mining practices combined with strictly enforced regulatory standards are geared towards avoiding past mistakes committed primarily during the early history of the industry when maximising uranium production was the principal operating consideration. Today’s leading practices in uranium mining aim at producing uranium in an efficient and safe manner that limits environmental impacts to acceptable standards. As indicated in this report, the collection of baseline environmental data, environmental monitoring and public consultation throughout the life cycle of the mine enables verification that the facility is operating as planned, provides early warning of any potentially adverse impacts on the environment and keeps stakeholders informed of developments. Leading practice also supports planning for mine closure before mine production is licensed to ensure that the mining lease area is returned to an environmentally acceptable condition. The report highlights the importance of mine workers being properly trained and well equipped, as well as that of ensuring that their work environment is well ventilated so as to curtail exposure to radiation and hazardous materials and thereby minimise health impacts.
    Note: Gesehen am 25.06.2018
    URL: Volltext  (kostenfrei)
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  • 33
    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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  • 34
    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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  • 35
    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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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2013, no. 2, p. 89-95 | volume:2013 | year:2013 | number:2 | pages:89-95
    Language: English
    Pages: 1 Online-Ressource (7 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Jurisprudence
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2013, no. 2, p. 89-95
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:89-95
    Keywords: Nuclear Energy
    Abstract: France Conseil d’État decision, 28 June 2013, refusing to suspend operation of the Fessenheim nuclear power plant Slovak Republic New developments including the Supreme Court’s judgment in a matter involving Greenpeace Slovakia’s claims regarding the Mochovce nuclear power plant New developments in the matter involving Greenpeace’s demands for information under the Freedom of Information Act Switzerland Judgment of the Federal Supreme Court in the matter of the Département fédéral de l’environnement, des transports, de l’énergie et de la communication (DETEC) against Ursula Balmer-Schafroth and others on consideration of admissibility of a request to withdraw the operating licence for the Mühleberg nuclear power plant United States Judgment of the Court of Appeals for the District of Columbia Circuit granting petition for writ of mandamus ordering US Nuclear Regulatory Commission (NRC) to resume Yucca Mountain licensing Judgment of the Court of Appeals for the Second Circuit invalidating two Vermont statutes as pre-empted by the Atomic Energy Act Judgment of the NRC on transferring Shieldalloy site to New Jersey’s jurisdiction
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  • 37
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    In:  Nuclear Law Bulletin Vol. 2014, no. 1, p. 123-125 | volume:2014 | year:2014 | number:1 | pages:123-125
    Language: English
    Pages: 1 Online-Ressource (3 p.) , 20 x 27cm.
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2014, no. 1, p. 123-125
    Angaben zur Quelle: volume:2014
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:123-125
    Keywords: Nuclear Energy
    Abstract: The European Commission organised on 29 October 2013 a meeting in Luxembourg with participation of EU neighbouring countries that had not been fully involved in the European stress tests (Armenia, Belarus and Turkey), as well as from the European Nuclear Safety Regulators Group. The Russian Federation was also invited but declined participation. The meeting provided a good opportunity to present and discuss the status of the stress tests already performed or planned in these countries with existing nuclear power plants such as Armenia or for those like Belarus and Turkey that are planning new nuclear projects.
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  • 38
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    Paris : OECD Publishing
    In:  Bulletin de droit nucléaire Vol. 2013, no. 2, p. 113-133 | volume:2013 | year:2013 | number:2 | pages:113-133
    Language: French
    Pages: 1 Online-Ressource (21 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe National legislative and regulatory activities
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2013, no. 2, p. 113-133
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:113-133
    Keywords: Nuclear Energy
    Abstract: Algérie Sécurité nucléaire Allemagne Gestion des déchets radioactifs Arménie Sûreté nucléaire et radioprotection Brésil Canada Sécurité nucléaire Responsabilité et indemnisation pour dommages nucléaires États-Unis Consultation du public sur la proposition de règle sur la confiance dans les solutions en matière de déchets (Waste Confidence Rule) et le projet d’étude générique d’impact sur l’environnement (Generic Environmental Impact Statement – GEIS) Publication de la règle finale mettant à jour la partie 51 et de la mise à jour de la version finale de l’étude générique d’impact sur l’environnement effectuée dans le cadre d’un renouvellement d’autorisation Rajustement des montants du règlement sur la garantie financière de la loi Price-Anderson en fonction de l’inflation France Gestion des déchets radioactifs Coopération internationale Grèce Gestion du combustible usé et des déchets radioactifs Irlande Transport des matières radioactives Luxembourg Sûreté nucléaire et radioprotection Pologne Sûreté nucléaire et radioprotection Gestion des déchets radioactifs Législation générale Portugal Législation générale République slovaque Cadre juridique général Slovénie Sûreté nucléaire et radioprotection Ukraine Coopération internationale Uruguay Sûreté nucléaire et radioprotection
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  • 39
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    In:  Nuclear Law Bulletin Vol. 2014, no. 1, p. 113-121 | volume:2014 | year:2014 | number:1 | pages:113-121
    Language: English
    Pages: 1 Online-Ressource (9 p.) , 20 x 27cm.
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2014, no. 1, p. 113-121
    Angaben zur Quelle: volume:2014
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:113-121
    Keywords: Nuclear Energy
    Abstract: European Atomic Energy Community Proposed binding instruments Adopted legally binding instruments Non-legally binding instruments International Atomic Energy Agency Convention on Nuclear Safety Joint Convention on the Safety of Spent Fuel Management and on the Safety of Radioactive Waste Management International Expert Group on Nuclear Liability Legislative assistance activities OECD Nuclear Energy Agency Appointment of new Director-General International experts in Japan to review safety after Fukushima Daiichi China Atomic Energy Authority co-operation workshop
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  • 40
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    Paris : OECD Publishing
    In:  Bulletin de droit nucléaire Vol. 2013, no. 2, p. 135-147 | volume:2013 | year:2013 | number:2 | pages:135-147
    Language: French
    Pages: 1 Online-Ressource (14 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Intergovernmental organisation activities
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2013, no. 2, p. 135-147
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:135-147
    Keywords: Nuclear Energy
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  • 41
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    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2013, no. 2, p. 117-128 | volume:2013 | year:2013 | number:2 | pages:117-128
    Language: English
    Pages: 1 Online-Ressource (12 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Activités des organisations intergouvernementales
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2013, no. 2, p. 117-128
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:117-128
    Keywords: Nuclear Energy
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  • 42
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    In:  Nuclear Law Bulletin Vol. 2013, no. 2, p. 153-210 | volume:2013 | year:2013 | number:2 | pages:153-210
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Documents et textes juridiques
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2013, no. 2, p. 153-210
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:153-210
    Keywords: Nuclear Energy
    Abstract: Russian Federation Federal Law No.170 of 21 November 1995 on the use of atomic energy Uruguay Law no.19.056 On the Radiological Protection and Safety of Persons, Property and the Environment Japan Third Supplement to Interim Guidelines on Determination of the Scope of Nuclear Damage resulting from the Accident at the Tokyo Electric Power Company Fukushima Daiichi and Daini Nuclear Power Plants (concerning Damages related to Rumour-Related Damage in the Agriculture, Forestry, Fishery and Food Industries) France and the United States Joint Statement on Liability for Nuclear Damage Franco-Russian Nuclear Power Declaration
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  • 43
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    In:  Nuclear Law Bulletin Vol. 2013, no. 2, p. 29-54 | volume:2013 | year:2013 | number:2 | pages:29-54
    Language: English
    Pages: 1 Online-Ressource (26 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe La législation nucléaire turque : les évolutions d'un nouvel entrant sur la scène nucléaire
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2013, no. 2, p. 29-54
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:29-54
    Keywords: Nuclear Energy ; Turkey
    Abstract: Turkey’s current and future economic growth is estimated by OECD “to rise to above 3% in 2013 and, as the global recovery gathers strength, to pick up to 4.5% in 2014”. The energy situation, particularly, in the electricity sector with supply from different energy sources and a high rate of importation has led to recognition by the Turkish government of a need for nuclear energy.
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  • 44
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    Paris : OECD Publishing
    In:  Bulletin de droit nucléaire Vol. 2013, no. 2, p. 9-28 | volume:2013 | year:2013 | number:2 | pages:9-28
    Language: French
    Pages: 1 Online-Ressource (20 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Uranium mining and production: A legal perspective on regulating an important resource
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2013, no. 2, p. 9-28
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:9-28
    Keywords: Nuclear Energy
    Abstract: L’uranium est important à plusieurs titres. Premièrement, à l’état naturel c’est une ressource énergétique stratégique puisqu’essentielle à la production d’électricité nucléaire et qui peut, par conséquent, influer sur la sécurité énergétique d’un État. Deuxièmement, c’est aussi une matière première assez abondante sur la surface de la planète qui, par diverses opérations, peut être transformée en un engin nucléaire explosif. C’est pourquoi il est à la fois intéressant d’en faire le commerce et nécessaire de réglementer son extraction et son traitement – ce que l’on appelle l’« amont du cycle » du combustible nucléaire. Or si l’extraction de tout métal « ordinaire » est réglementée à l’échelle nationale, dans le cas de l’uranium, la réglementation et le contrôle s’inscrivent également dans un régime international de droit nucléaire qui s’applique d’ailleurs à l’intégralité du cycle du combustible nucléaire.
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  • 45
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    In:  Bulletin de droit nucléaire Vol. 2013, no. 2, p. 29-63 | volume:2013 | year:2013 | number:2 | pages:29-63
    Language: French
    Pages: 1 Online-Ressource (35 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Turkish nuclear legislation: Developments for a nuclear newcomer
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2013, no. 2, p. 29-63
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:29-63
    Keywords: Nuclear Energy ; Turkey
    Abstract: D’après les estimations de l’OCDE, la croissance économique turque « devrait dépasser 3 % en 2013 puis, parallèlement au renforcement de la reprise mondiale, atteindre 4.5 % en 2014 ». La situation énergétique du pays, et notamment l’état du secteur de l’électricité qui fait appel à plusieurs sources d’énergie mais repose aussi en grande partie sur des importations, a conduit le gouvernement à opter pour le nucléaire.
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  • 46
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    In:  Bulletin de droit nucléaire Vol. 2013, no. 2 | volume:2013 | year:2013 | number:2
    Language: French
    Pages: 1 Online-Ressource (40 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Nuclear law and environmental law in the licensing of nuclear installations
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2013, no. 2
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Keywords: Nuclear Energy
    Abstract: L’impact des grandes installations nucléaires sur l’environnement est considérable, qu’il s’agisse d’un impact réel, celui de la construction et de l’exploitation de ces installations, ou celui découlant d’un accident potentiel. D’ailleurs, bon nombre des multiples procédures d’autorisation exigées pour un projet nucléaire d’envergure ont trait aux répercussions possibles de ce projet sur l’environnement.
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  • 47
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    In:  Nuclear Law Bulletin Vol. 2013, no. 2, p. 129-151 | volume:2013 | year:2013 | number:2 | pages:129-151
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Accords multilatéraux
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2013, no. 2, p. 129-151
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:129-151
    Keywords: Nuclear Energy
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  • 48
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    In:  Nuclear Law Bulletin Vol. 2014, no. 1, p. 25-42 | volume:2014 | year:2014 | number:1 | pages:25-42
    Language: English
    Pages: 1 Online-Ressource (18 p.) , 20 x 27cm.
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2014, no. 1, p. 25-42
    Angaben zur Quelle: volume:2014
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:25-42
    Keywords: Nuclear Energy
    Abstract: Nuclear energy plays a major role in the provision of baseload1 power in countries throughout the world. It provides a clean, safe, economical and reliable source of power that is essential to the development of any economy, and particularly the economies of developing countries that have traditionally relied on whatever sources of power are at their disposal, irrespective of the disadvantages that some of these sources may carry. Whilst the worldwide debate on climate change continues, it is clear that nuclear energy has a distinct advantage due to its lack of carbon dioxide and other greenhouse gas emissions that are inherent in fossil-fired power plants.
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  • 49
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    In:  Nuclear Law Bulletin Vol. 2013, no. 2, p. 55-88 | volume:2013 | year:2013 | number:2 | pages:55-88
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Le droit nucléaire et le droit de l'environnement dans les procédures d'autorisation des installations nucléaires
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2013, no. 2, p. 55-88
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:55-88
    Keywords: Nuclear Energy
    Abstract: Large nuclear installations can have a considerable impact on the environment, both in actual terms, due to the construction and operation of the plant and in potential terms, related to the risk of an accident. A considerable part of the multiple authorisation processes required to develop a large nuclear project is devoted to addressing the possible impact on the environment.
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  • 50
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    In:  Bulletin de droit nucléaire Vol. 2013, no. 2, p. 239-242 | volume:2013 | year:2013 | number:2 | pages:239-242
    Language: French
    Pages: 1 Online-Ressource (4 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe News briefs
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2013, no. 2, p. 239-242
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:239-242
    Keywords: Nuclear Energy
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  • 51
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    In:  Nuclear Law Bulletin Vol. 2014, no. 1, p. 43-61 | volume:2014 | year:2014 | number:1 | pages:43-61
    Language: English
    Pages: 1 Online-Ressource (19 p.) , 20 x 27cm.
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2014, no. 1, p. 43-61
    Angaben zur Quelle: volume:2014
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:43-61
    Keywords: Nuclear Energy
    Abstract: For over 60 years, fusion energy has been recognised as a promising technology for safe, secure and environmentally-sustainable commercial electrical power generation. Over the past decade, research and development programmes across the globe have shown progress in developing critical underlying technologies. Approaches ranging from high-temperature plasma magnetic confinement fusion to inertial confinement fusion are increasingly better understood.
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  • 52
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    In:  Nuclear Law Bulletin Vol. 2013, no. 2, p. 97-115 | volume:2013 | year:2013 | number:2 | pages:97-115
    Language: English
    Pages: 1 Online-Ressource (19 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2013, no. 2, p. 97-115
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:97-115
    Keywords: Nuclear Energy
    Abstract: Algeria Nuclear security Armenia Nuclear safety and radiological protection Brazil Canada Nuclear security Liability and compensation France Radioactive waste management International co-operation Germany Radioactive waste management Greece Management of spent fuel and radioactive waste Ireland Transport of radioactive material Luxembourg Nuclear safety and radiological protection Poland Nuclear safety and radiological protection Radioactive waste management General legislation Portugal General legislation Slovak Republic General legislation Slovenia Nuclear safety and radiological protection Ukraine International co-operation United States Issuance of Proposed Waste Confidence Rule and Draft Generic Environmental Impact Statement for public comment Issuance of Final Rule Updating Part 51 and Final License Renewal Generic Environmental Impact Statement Update Inflation adjustment to the Price-Anderson Act Financial Protection Regulations Uruguay Nuclear safety and radiological protection
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  • 53
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    In:  Bulletin de droit nucléaire Vol. 2013, no. 2, p. 149-174 | volume:2013 | year:2013 | number:2 | pages:149-174
    Language: French
    Pages: 1 Online-Ressource (26 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Multilateral agreements
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2013, no. 2, p. 149-174
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:149-174
    Keywords: Nuclear Energy
    Abstract: Fédération de Russie Loi Fédérale n° 170 du 21 novembre 1995 sur l’utilisation de l’énergie atomique Uruguay Loi n° 19 056 relative à la protection et à la sécurité radiologique des personnes, des biens et de l’environnement Japon Troisième supplément aux lignes directrices provisoires concernant l’évaluation de l’ampleur des dommages nucléaires résultant de l’accident survenu dans les centrales nucléaires de Fukushima Daiichi et Daini de Tokyo Electric Power Company, Incorporated (se rapportant à l’indemnisation des dommages induits par les rumeurs infondées dans les secteurs de l'agriculture, de la sylviculture, de la pêche et de l’agroalimentaire) France et États-Unis Déclaration conjointe sur la responsabilité civile en matière de dommages nucléaires Déclaration franco-russe dans le secteur électronucléaire
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  • 54
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    In:  Nuclear Law Bulletin Vol. 2014, no. 1, p. 97-111 | volume:2014 | year:2014 | number:1 | pages:97-111
    Language: English
    Pages: 1 Online-Ressource (15 p.) , 20 x 27cm.
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2014, no. 1, p. 97-111
    Angaben zur Quelle: volume:2014
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:97-111
    Keywords: Nuclear Energy
    Abstract: Belarus International co-operation Organisation and structure Licensing and regulatory infrastructure Nuclear safety and radiological protection France Nuclear safety and radiological protection Radioactive waste management Environmental protection Liability and compensation International co-operation Hungary General legislation Radioactive waste management Nuclear security Ireland Nuclear safety and radiological protection (including emergency planning) Lithuania Licensing and regulatory infrastructure Moldova Nuclear safety and radiological protection Portugal Radioactive waste management Nuclear safety and radiological protection Slovak Republic Radioactive waste management Liability and compensation Spain Radioactive waste management Ukraine Radioactive waste management United Kingdom Organisation and structure
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  • 55
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    In:  Bulletin de droit nucléaire Vol. 2013, no. 2, p. 175-238 | volume:2013 | year:2013 | number:2 | pages:175-238
    Language: French
    Pages: 1 Online-Ressource (64 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Documents and legal texts
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2013, no. 2, p. 175-238
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:175-238
    Keywords: Nuclear Energy
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  • 56
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    In:  Nuclear Law Bulletin Vol. 2014, no. 1, p. 9-23 | volume:2014 | year:2014 | number:1 | pages:9-23
    Language: English
    Pages: 1 Online-Ressource (15 p.) , 20 x 27cm.
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2014, no. 1, p. 9-23
    Angaben zur Quelle: volume:2014
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:9-23
    Keywords: Nuclear Energy
    Abstract: During its April 2014 meeting, the Steering Committee for Nuclear Energy held a policy debate on “Progress towards a Global Nuclear Liability Regime”. The Steering Committee heard presentations from several experts on nuclear liability issues. To prepare the delegates to the Steering Committee for the policy debate, the NEA Secretariat prepared a background note on the status of the nuclear liability regimes, as well as on current issues and challenges in implementing the regimes. This article is based on the background note and is intended to provide basic information on the relevant international conventions and an overview of recent developments to enhance the understanding of the legal framework in which policymakers and practitioners are engaging to respond to the call for broader adherence to the international liability instruments.
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  • 57
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    In:  Nuclear Law Bulletin Vol. 2013, no. 2, p. 9-27 | volume:2013 | year:2013 | number:2 | pages:9-27
    Language: English
    Pages: 1 Online-Ressource (19 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Extraction et production d'uranium : le point de vue d'une juriste sur la réglementation d'une ressource importante
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2013, no. 2, p. 9-27
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:9-27
    Keywords: Nuclear Energy
    Abstract: The importance of uranium can be examined from several perspectives. First, natural uranium is a strategic energy resource because it is a key ingredient for the generation of nuclear power and, therefore, it can affect the energy security of a state. Second, natural uranium is also a raw material in relative abundance throughout the world, which can, through certain steps, be transformed into nuclear explosive devices. Thus, there is both an interest in the trade of uranium resources and a need for their regulatory control. The importance of uranium to the worldwide civilian nuclear industry means that its extraction and processing – the so-called “front end” of the nuclear fuel cycle – is of regulatory interest. Like “ordinary” metal mining, which is generally regulated within a country, uranium mining must also be considered from the more particular perspective of regulation and control, as part of the international nuclear law regime that is applied to the entire nuclear fuel cycle.
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  • 58
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    In:  Nuclear Law Bulletin Vol. 2014, no. 1, p. 63-87 | volume:2014 | year:2014 | number:1 | pages:63-87
    Language: English
    Pages: 1 Online-Ressource (25 p.) , 20 x 27cm.
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2014, no. 1, p. 63-87
    Angaben zur Quelle: volume:2014
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:63-87
    Keywords: Nuclear Energy
    Abstract: The third annual meeting of the Nuclear Law Association, India (NLAI) was held on 1 March 2014 in New Delhi. This year’s overarching theme was “Nuclear energy and Indian society: Public engagement, risk assessment and legal frameworks”.
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  • 59
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    In:  Nuclear Law Bulletin Vol. 2013, no. 2, p. 211-214 | volume:2013 | year:2013 | number:2 | pages:211-214
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Nouvelles Brèves
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2013, no. 2, p. 211-214
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:211-214
    Keywords: Nuclear Energy
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Bulletin de droit nucléaire Vol. 2013, no. 2, p. 105-112 | volume:2013 | year:2013 | number:2 | pages:105-112
    Language: French
    Pages: 1 Online-Ressource (8 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Case law
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2013, no. 2, p. 105-112
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:105-112
    Keywords: Nuclear Energy
    Abstract: États-Unis Arrêt de la cour d’appel fédérale pour le circuit du district de Columbia ordonnant à la NRC de reprendre la procédure d’autorisation du site de Yucca Mountain Arrêt de la cour d’appel fédérale du second circuit invalidant deux lois du Vermont supplantées par la loi sur l’énergie atomique Décision de la NRC relative au transfert à l’État du New Jersey de la compétence sur le site de Shieldalloy France Conseil d’État, 28 juin 2013, Refus de suspension du fonctionnement de la centrale de Fessenheim République slovaque Évolutions récentes, et décision de la Cour suprême, concernant la plainte de Greenpeace Slovaquie relative à la centrale nucléaire de Mochovce Évolutions récentes dans l’affaire concernant les demandes d’information formées par Greenpeace au titre de la loi sur la liberté de l’information Suisse Arrêt du Tribunal fédéral (TF) du 14 mai 2013 dans la cause Département fédéral de l'environnement, des transports, de l'énergie et de la communication (DETEC) contre Ursula Balmer-Schafroth et consorts
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  • 61
    ISBN: 9789264191891
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Portugal ; Taxation ; Portugal
    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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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264205093
    Language: English
    Pages: Online-Ressource (67 p)
    Series Statement: Nuclear Science
    Keywords: Nuclear Energy
    Abstract: Future fuel cycle characteristics, feasibility and acceptability will be crucial for the continued development of nuclear energy, especially in the post-Fukushima context. Fuel cycle choices have both long- and short-term impacts, and a holistic assessment of their characteristics, cost and associated safety issues is of paramount importance. This report associates quantified impacts with foreseeable nuclear energy development in different world regions. It gives initial results in terms of uranium resource availability, fuel cycle facility deployment and reactor types. In particular, the need to achieve short doubling times with future fast reactors is investigated and quantified. The report also provides guidelines for performing future studies to account for a wider range of hypotheses on energy demand growth, different hypotheses regarding uranium resource availability and different types of reactors to be deployed.
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264200463
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Erscheint auch als International regulatory co-operation
    Keywords: Regulierung ; Internationale Zusammenarbeit ; Welt ; Governance ; Regulierung ; Internationale Kooperation
    Abstract: The world is becoming increasingly global. This raises important challenges for regulatory processes which still largely emanate from domestic jurisdictions. In order to eliminate unnecessary regulatory divergences and to address global challenges pertaining to systemic risks, the environment, and human health and safety, governments increasingly seek to better articulate regulations across borders and to ensure greater enforcement of rules and their application across jurisdictions. This report gathers in a synthetic manner the knowledge and evidence available to date on the various mechanisms available to governments to promote regulatory co-operation, and their benefits and challenges. The review of evidence confirms the increased internationalisation of regulation, which takes place through a wide variety of mechanisms and multiple actors, and highlights a shift in the nature of IRC from complete 'harmonisation' of regulation to more flexible options - such as mutual recognition agreements. Despite growing regulatory co-operation, however, decision making on IRC is not informed by a clear understanding of benefits costs and success factors of the diverse IRC options.
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  • 64
    ISBN: 9789264192041
    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 ; Türkei ; Taxation ; Turkey
    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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  • 65
    ISBN: 9789264191846
    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 ; Nauru ; Taxation ; Nauru
    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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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264205307
    Language: English
    Pages: Online-Ressource (232 p.) , ill.
    Series Statement: OECD Reviews of Regional Innovation
    Parallel Title: Erscheint auch als Regions and innovation
    Keywords: Internationale Zusammenarbeit ; Grenzregion ; Innovation ; Technologiepolitik ; Nordeuropa ; Irland ; Urban, Rural and Regional Development ; Bericht ; Nordeuropa ; Technologiepolitik ; Internationale Kooperation
    Abstract: This report examines cross-border collaboration on innovation, building on case studies of cross-border areas that include the following countries: Finland, Sweden, Norway, Estonia, Denmark, Germany, Netherlands, Belgium, United Kingdom and Ireland.
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  • 67
    ISBN: 9789264202535
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel ; Israel ; Steuerrecht ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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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  • 68
    ISBN: 9789264205048
    Language: English
    Pages: Online-Ressource (69 p)
    Keywords: Nuclear Energy ; Japan
    Abstract: This report outlines international efforts to strengthen nuclear regulation, safety, research and radiological protection in the post-Fukushima context. It also highlights key messages and lessons learnt, notably as related to assurance of safety, shared responsibilities, human and organisational factors, defence-in-depth, stakeholder engagement, crisis communication and emergency preparedness.
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  • 69
    ISBN: 9789264191822
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    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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  • 70
    ISBN: 9789264191938
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Finnland ; Taxation ; Finland
    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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  • 71
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264179233
    Language: English
    Pages: Online-Ressource (112 p.)
    Edition: Second Edition
    Series Statement: Nuclear Development
    Keywords: Energy ; Environment ; Nuclear Energy
    Abstract: Meeting the growing demand for energy, and electricity in particular, while addressing the need to curb greenhouse gas emissions and to ensure security of energy supply, is one of the most difficult challenges facing the world’s economies. No single technology can respond to this challenge, and the solution which policy-makers are seeking lies in the diversification of energy sources. Although nuclear energy currently provides over 20% of electricity in the OECD area and does not emit any carbon dioxide during production, it continues to be seen by many as a controversial technology. Public concern remains over its safety and the management of radioactive waste, and financing such a capital-intensive technology is a complex issue. The role that nuclear power will play in the future depends on the answers to these questions, several of which are provided in this up-to-date review of the status of nuclear energy, as well as on the outcome of research and development on the nuclear fuel cycle and reactor technologies.
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  • 72
    ISBN: 9789264205109
    Language: English
    Pages: Online-Ressource
    Series Statement: Radiological Protection
    Keywords: Nuclear Energy
    Abstract: The International Nuclear Emergency Exercise (INEX) series, organised under the OECD Nuclear Energy Agency (NEA) Working Party on Nuclear Emergency Matters (WPNEM), has proven successful in testing, investigating and improving national and international response arrangements for nuclear accidents and radiological emergencies. Early INEX exercises focused on the national and international aspects of early phase management of nuclear power plant emergencies. Starting with INEX-3 (2005-2006), the international community began looking at issues concerning longer-term consequence management. In 2008, the WPNEM started preparing the INEX-4 series, which was conducted in 2010-2011 and addressed consequence management and transition to recovery in response to malicious acts involving the release of radioactive materials in an urban setting. The goal of INEX-4 was to provide a basis for enhancing emergency management through the exchange of exercise experiences from participating countries and the identification of good practices and common issues. This summary report provides general outcomes based on country responses to the INEX-4 evaluation questionnaire and suggests areas of focus for future consideration.
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  • 73
    ISBN: 9789264205055
    Language: English
    Pages: Online-Ressource (240 p.)
    Series Statement: Nuclear Regulation
    Keywords: Nuclear Energy
    Abstract: As manifested by an increasingly globalised media, a nuclear accident anywhere quickly becomes a potential concern for people everywhere. It is therefore of prime importance that nuclear regulators’ communication strategies take into consideration the expectations and concerns of the public and provide sound information not only for the people of the affected country, but also for citizens worldwide. Public trust is a key element in being able to do so effectively and of particular importance when there are consequences for people or the environment. International co-operation can play a fundamental role in helping to improve crisis communication on national and global scales in the event of a nuclear accident or radiological emergency. These proceedings contain the papers, recommendations and conclusions of the workshop, which was attended by over 180 experts from 27 countries and 6 international organisations.
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  • 74
    ISBN: 9789264191860
    Language: English
    Pages: Online-Ressource (86 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 ; Polen ; Taxation ; Poland
    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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  • 75
    ISBN: 9789264991934
    Language: English
    Pages: Online-Ressource (62 p)
    Keywords: Nuclear Energy
    Abstract: This fifth report on nuclear power plant operating experience from the IAEA/NEA International Reporting System covering the 2009-2011 period highlights important lessons learnt and is based on a review of the approximately 245 event reports received from the participating countries over this period.
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  • 76
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (51 p.)
    Series Statement: CSNI Technical Opinion Papers no.16
    Keywords: Nuclear Energy
    Abstract: As all safety systems in the majority of existing nuclear power plants use the preferred power supply, any voltage surges in these systems could lead to common-cause failures. In the event of an unusual electrical system transient, it is essential that safety-related equipment be isolated or protected from the fault in order to ensure its ability to safely shut down the reactor and remove decay heat. Based on the analysis of the voltage surges observed at Forsmark-1 in 2006 and Olkiluoto-1 in 2008, this technical opinion paper summarises the current state of knowledge of in-plant and external grid-related challenges to nuclear power plant safety-related electrical equipment. It will be of particular interest to nuclear safety regulators, nuclear power plant operators and grid system regulators and operators.
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  • 77
    ISBN: 9789264202559
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Litauen ; Taxation ; Lithuania ; Litauen ; Steuerrecht ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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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  • 78
    ISBN: 9789264192003
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Island ; Taxation ; Iceland
    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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  • 79
    ISBN: 9789264205062
    Language: English
    Pages: Online-Ressource (64 p.)
    Series Statement: Radioactive Waste Management
    Keywords: Nuclear Energy
    Abstract: The OECD Nuclear Energy Agency (NEA) Forum on Stakeholder Confidence (FSC) Annotated Glossary is a review of concepts central to societal decision making about radioactive waste management. It records the evolution in understanding that has taken place in the group as the FSC has worked with these concepts over time. This should be a useful resource not only for new FSC participants but also for others: this annotated glossary forms a good reference handbook for future texts regarding societal aspects of radioactive waste management and its governance.
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  • 80
    ISBN: 9789264192027
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweden ; Taxation ; Sweden
    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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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2013, no. 1, p. 89-104 | volume:2013 | year:2013 | number:1 | pages:89-104
    Language: English
    Pages: 1 Online-Ressource (16 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Compte-rendu spécial de la Deuxième réunion annuelle de l'Association de droit nucléaire
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2013, no. 1, p. 89-104
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:89-104
    Keywords: Nuclear Energy
    Abstract: The Second Annual Meeting of the Nuclear Law Association, India (NLA India) was held on 2 March 2013 in Mumbai. The theme of this year’s meeting was: “India’s Nuclear Energy Sector: Business Opportunities and Legal Challenges”.
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  • 82
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    Paris : OECD Publishing
    In:  Bulletin de droit nucléaire Vol. 2012, no. 2, p. 77-107 | volume:2012 | year:2012 | number:2 | pages:77-107
    Language: French
    Pages: 1 Online-Ressource (31 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe The impact of the Additional Protocol and Strengthened Safeguards: effects on the International Atomic Energy Agency and on states
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2012, no. 2, p. 77-107
    Angaben zur Quelle: volume:2012
    Angaben zur Quelle: year:2012
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:77-107
    Keywords: Nuclear Energy
    Abstract: Cet article a été préparé sur la base d’entretiens conduits par l’auteur avec des membres anciens ou actuels du personnel de l’Agence internationale de l’énergie atomique (AIEA) ayant participé à l’élaboration du modèle de protocole additionnel (INFCIRC/540) ou participant aujourd’hui à des activités liées à la mise en oeuvre des protocoles additionnels. Il s’appuie également sur des informations publiques communiquées par des représentants d’États membres lors de colloques ou d’ateliers organisés par l’AIEA sur le thème de la mise en oeuvre de protocoles additionnels dans leurs pays.
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  • 83
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    Paris : OECD Publishing
    In:  Bulletin de droit nucléaire Vol. 2013, no. 1, p. 9-25 | volume:2013 | year:2013 | number:1 | pages:9-25
    Language: French
    Pages: 1 Online-Ressource (17 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe The post-Fukushima Daiichi response: The role of the Convention on Nuclear Safety in strengthening the legal framework for nuclear safety
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2013, no. 1, p. 9-25
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:9-25
    Keywords: Nuclear Energy
    Abstract: L’accident survenu le 11 mars 2011 à la centrale nucléaire de Fukushima Daiichi exploitée par Tokyo Electric Power Company (ci-après « l’accident de Fukushima Daiichi ») a fait passer la sûreté nucléaire au premier rang des préoccupations internationales.
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  • 84
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    Paris : OECD Publishing
    In:  Bulletin de droit nucléaire Vol. 2013, no. 1, p. 149-204 | volume:2013 | year:2013 | number:1 | pages:149-204
    Language: French
    Pages: 1 Online-Ressource (56 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Documents and legal texts
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2013, no. 1, p. 149-204
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:149-204
    Keywords: Nuclear Energy ; India ; Moldova, Republic of ; United Arab Emirates
    Abstract: Émirats arabes-unis Décret-Loi fédéral n° 4 de 2012 sur la responsabilité civile en matière de dommages nucléaires Inde Loi sur la responsabilité civile en matière de dommages nucléaires République de Moldova Loi n° 132 du 08/06/2012 sur la conduite sûre des activités nucléaires et radiologiques
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  • 85
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    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2013, no. 1 | volume:2013 | year:2013 | number:1
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Activités des organisations intergouvernementales
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2013, no. 1
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:1
    Keywords: Nuclear Energy
    Abstract: European Atomic Energy Community Non-legislative instruments Other activities International Atomic Energy Agency Convention on Nuclear Safety Joint Convention Working Group of Experienced Officers of the CNS and the Joint Convention International Expert Group on Nuclear Liability Legislative assistance activities Handbook on Nuclear Law – Volume III Workshops for diplomats on nuclear law OECD Nuclear Energy Agency Russian Federation joins the OECD Nuclear Energy Agency"
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  • 86
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    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2012, no. 2, p. 115-130 | volume:2012 | year:2012 | number:2 | pages:115-130
    Language: English
    Pages: 1 Online-Ressource (16 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2012, no. 2, p. 115-130
    Angaben zur Quelle: volume:2012
    Angaben zur Quelle: year:2012
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:115-130
    Keywords: Nuclear Energy ; Armenia ; Brazil ; Canada ; France ; Georgia ; Greece ; India ; Ireland ; Japan ; Lithuania ; Switzerland ; Ukraine ; United Arab Emirates ; United States
    Abstract: Armenia Nuclear safety and radiological protection Brazil General legislation Canada Environmental protection France Radioactive waste management Georgia Nuclear safety and radiological protection Greece Nuclear safetyEmergency preparedness and response India Licensing and regulatory infrastructureLiability and compensation Ireland Nuclear safety and radiological protection Japan Nuclear Regulation Authority Act Lithuania General legislationLicensing and regulatory infrastructureNuclear securityRadioactive waste management Switzerland General legislation Ukraine Radioactive waste managementGeneral legislation United Arab Emirates General legislationLiability and compensation United States Nuclear safetyEmergency preparedness
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  • 87
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    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2012, no. 2, p. 7-22 | volume:2012 | year:2012 | number:2 | pages:7-22
    Language: English
    Pages: 1 Online-Ressource (16 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe À la recherche de l'excellence : présentation et analyse des « Principes de conduite des exportateurs de centrales électronucléaires »
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2012, no. 2, p. 7-22
    Angaben zur Quelle: volume:2012
    Angaben zur Quelle: year:2012
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:7-22
    Keywords: Nuclear Energy
    Abstract: At this time, there is no overarching global framework to regulate the development of the nuclear power industry. Laws concerning the export of nuclear technology vary across jurisdictions, and politically-binding arrangements such as the Nuclear Suppliers Group (NSG) help ensure that weapons-usable or dual-use technologies are not exported, but no single international regime or agreement manages the gamut of potential risks that may arise from the export of civilian nuclear power plants.
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  • 88
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    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2012, no. 2, p. 31-69 | volume:2012 | year:2012 | number:2 | pages:31-69
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Conflits de lois liés à la participation de la Suisse au régime de responsabilité civile de la Convention de Paris
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2012, no. 2, p. 31-69
    Angaben zur Quelle: volume:2012
    Angaben zur Quelle: year:2012
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:31-69
    Keywords: Nuclear Energy ; Switzerland
    Abstract: In spite of the active role Switzerland played during the negotiation process of the Paris Convention, it only recently ratified the Convention including all its amending Protocols. The whole Paris regime will become binding for Switzerland only upon entry into force of the Protocols of 2004. Concurrently, the Federal Council will put into force a revised Swiss Nuclear Liability Act and ratify the Joint Protocol. Being a party to the Paris regime and the Joint Protocol, Switzerland will be in treaty relationships with Paris states and with Vienna states which are party to the Joint Protocol.
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  • 89
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    In:  Bulletin de droit nucléaire Vol. 2012, no. 2, p. 109-123 | volume:2012 | year:2012 | number:2 | pages:109-123
    Language: French
    Pages: 1 Online-Ressource (15 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Case law
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2012, no. 2, p. 109-123
    Angaben zur Quelle: volume:2012
    Angaben zur Quelle: year:2012
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:109-123
    Keywords: Nuclear Energy ; France ; Germany ; India ; Switzerland ; United States
    Abstract: Allemagne Requête d’arbitrage introduite devant le Centre international pour le règlement des différends relatifs aux investissements (CIRDI) de la Banque mondiale contre l’Allemagne en raison de la législation allemande qui conduit à une sortie progressive du nucléaire États-Unis Arrêt de la cour d’appel du circuit du district de Columbia annulant la mise à jour de la décision de la NRC relative à la confiance en matière de gestion des déchets France Cour administrative d’appel de Lyon, 19 juin 2012, arrêts numéros 12LY00233 et 12LY00290 relatifs au permis de construire délivré à EDF en vue de l’édification d’une installation de conditionnement et d’entreposage de déchets (ICEDA) dans la commune de Saint-Vulbas Inde Affaires relatives au projet nucléaire de Kudankulam Suisse Arrêt du Tribunal administratif fédéral dans l’affaire Balmer-Schafroth et consorts contre BKW FMB Energie SA concernant le retrait de l’autorisation d’exploiter la centrale nucléaire de Mühleberg
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  • 90
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    In:  Nuclear Law Bulletin Vol. 2012, no. 2, p. 71-99 | volume:2012 | year:2012 | number:2 | pages:71-99
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe L'impact des protocoles additionnels et des garanties renforcées sur l'Agence internationale de l'énergie atomique et les États
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2012, no. 2, p. 71-99
    Angaben zur Quelle: volume:2012
    Angaben zur Quelle: year:2012
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:71-99
    Keywords: Nuclear Energy
    Abstract: The paper was prepared on the basis of interviews conducted by the author with former and current staff members of the International Atomic Energy Agency (IAEA) who were involved in the development of the Model Additional Protocol (INFCIRC/540) or who currently participate in activities related to the implementation of Additional Protocols. It is also based on publicly available information provided by representatives of member states at IAEA symposia or workshops in connection with the implementation of their Additional Protocols.
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  • 91
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    In:  Nuclear Law Bulletin Vol. 2012, no. 2, p. 131-142 | volume:2012 | year:2012 | number:2 | pages:131-142
    Language: English
    Pages: 1 Online-Ressource (12 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Activités des organisations intergouvernementales
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2012, no. 2, p. 131-142
    Angaben zur Quelle: volume:2012
    Angaben zur Quelle: year:2012
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:131-142
    Keywords: Nuclear Energy
    Abstract: European Atomic Energy Community Proposed legislative instrumentsAdopted legislative instrumentsNon-legislative instrumentsOther activities International Atomic Energy Agency IAEA Action Plan on Nuclear Safety OECD Nuclear Energy Agency The Russian Federation to join the OECD Nuclear Energy AgencyParticipation by the regulatory authorities of India and the United Arab Emirates in the Multinational Design Evaluation Programme (MDEP)NEA International Workshop on Crisis Communication, 9-10 May 2012International School of Nuclear Law: 2013Next NEA International Nuclear Law Essentials Course
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  • 92
    ISBN: 9789264200524
    Language: English
    Pages: Online-Ressource (104 p.)
    Parallel Title: Erscheint auch als International regulatory co-operation ; 3: Transnational private regulation and water management
    Keywords: Internationale Zusammenarbeit ; Regulierung ; Wasserversorgung ; Welt ; Governance
    Abstract: The world is becoming increasingly global. This raises important challenges for regulatory processes which still largely emanate from domestic jurisdictions. In order to eliminate unnecessary regulatory divergences and to address the global challenges pertaining to systemic risks, the environment, and human health and safety, governments increasingly seek to better articulate regulations across borders and to ensure greater enforcement of rules. But, surprisingly, the gains that can be achieved through greater co-ordination of rules and their application across jurisdictions remain largely under-analysed. This volume complements the stocktaking report on International Regulatory Co-operation: Rules for a Global World by providing evidence on regulatory co-operation in the area of transboundary water management and through the fast development of transnational private regulation.
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  • 93
    ISBN: 9789264200500
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Erscheint auch als International regulatory co-operation ; 2: Canada-US co-operation, EU energy regulation, risk assessment and banking supervision
    Keywords: Regulierung ; Internationale Zusammenarbeit ; EU-Energiepolitik ; Bankenaufsicht ; Kanada ; USA ; EU-Staaten ; Welt ; Governance
    Abstract: The world is becoming increasingly global. This raises important challenges for regulatory processes which still largely emanate from domestic jurisdictions. In order to eliminate unnecessary regulatory divergences and to address the global challenges pertaining to systemic risks, the environment, and human health and safety, governments increasingly seek to better articulate regulations across borders and to ensure greater enforcement of rules. But, surprisingly, the gains that can be achieved through greater co-ordination of rules and their application across jurisdictions remain largely under-analysed. This volume complements the stocktaking report on International Regulatory Co-operation: Rules for a Global World by providing evidence on regulatory co-operation in the framework of the Canada-U.S. Regulatory Cooperation Council, as part of EU energy regulation, under the Global Risk Assessment Dialogue, and in the area of prudential regulation of banks. The four case studies provided in this volume follow the same outline to allow for comparison.
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  • 94
    ISBN: 9789264200487
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Erscheint auch als International regulatory co-operation ; 1: Chemicals, consumer products, tax and competition
    Keywords: Regulierung ; Internationale Zusammenarbeit ; Produktsicherheit ; Doppelbesteuerung ; Wettbewerbsrecht ; Welt ; Governance
    Abstract: The world is becoming increasingly global. This raises important challenges for regulatory processes which still largely emanate from domestic jurisdictions. In order to eliminate unnecessary regulatory divergences and to address the global challenges pertaining to systemic risks, the environment, and human health and safety, governments increasingly seek to better articulate regulations across borders and to ensure greater enforcement of rules. But, surprisingly, the gains that can be achieved through greater co-ordination of rules and their application across jurisdictions remain largely under-analysed. This volume complements the stocktaking report on International Regulatory Co-operation: Rules for a Global World by providing evidence on regulatory co-operation in four sectors: chemical safety, consumer product safety, model tax convention, and competition law enforcement. The four case studies follow the same outline to allow for comparison.
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  • 95
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    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2012, no. 2, p. 23-30 | volume:2012 | year:2012 | number:2 | pages:23-30
    Language: English
    Pages: 1 Online-Ressource (8 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe La réponse du Canada à l'incident du MCP Altona : cadre réglementaire relatif à l'exportation d'uranium
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2012, no. 2, p. 23-30
    Angaben zur Quelle: volume:2012
    Angaben zur Quelle: year:2012
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:23-30
    Keywords: Nuclear Energy ; Canada
    Abstract: On 23 December 2010, a cargo ship carrying 350 000 kilograms (kg) of uranium ore concentrates (U3O8) belonging to the Canadian resource corporation Cameco left Vancouver, British Columbia, Canada and encountered severe weather conditions between Hawaii and the Midway Islands in international waters en route to Zhanjiang, People’s Republic of China (PRC). The ship, the MCP Altona, suffered some damage to its hull but was able to continue to operate through the storm. Once the sea had calmed, the crew noticed that some of the containers on the ship had shifted and had been damaged. The captain, however, was unable to secure the necessary authorizations to obtain safe harbour in the area as there were no signs of immediate risk to the health and safety of the ship’s crew. On Cameco's recommendation, the ship returned to British Columbia.
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  • 96
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    In:  Bulletin de droit nucléaire Vol. 2012, no. 2, p. 179-274 | volume:2012 | year:2012 | number:2 | pages:179-274
    Language: French
    Pages: 1 Online-Ressource (96 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Documents and legal texts
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2012, no. 2, p. 179-274
    Angaben zur Quelle: volume:2012
    Angaben zur Quelle: year:2012
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:179-274
    Keywords: Nuclear Energy ; Canada ; Japan
    Abstract: Canada Loi sur l’évaluation environnementale, 2012 Japon Loi portant création d’une autorité de sûreté nucléaire (loi n° 47 de 2012) Principes de conduite des exportateurs de centrales électronucléairesLe groupe international d’experts en responsabilité nucléaire (INLEX)
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  • 97
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    In:  Bulletin de droit nucléaire Vol. 2013, no. 1, p. 99-116 | volume:2013 | year:2013 | number:1 | pages:99-116
    Language: French
    Pages: 1 Online-Ressource (18 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Special report on the Second Annual Meeting of the Nuclear Law Association
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2013, no. 1, p. 99-116
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:99-116
    Keywords: Nuclear Energy
    Abstract: La deuxième réunion annuelle de l’Association de droit nucléaire, Inde (NLA India) a eu lieu le 2 mars 2013 à Mumbai, avec cette année pour thème: « Secteur de l’énergie nucléaire en Inde: opportunités commerciales et défis juridiques ».
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  • 98
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    In:  Bulletin de droit nucléaire Vol. 2013, no. 1, p. 117-126 | volume:2013 | year:2013 | number:1 | pages:117-126
    Language: French
    Pages: 1 Online-Ressource (10 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Case law
    Titel der Quelle: Bulletin de droit nucléaire
    Angaben zur Quelle: Vol. 2013, no. 1, p. 117-126
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:117-126
    Keywords: Nuclear Energy ; Canada ; France ; India ; Switzerland ; United States
    Abstract: Canada Recours (demande de contrôle judiciaire) contre le permis de préparation de l’emplacement de la nouvelle centrale nucléaire d’Ontario Power Generation à Darlington France Cour d’appel de Toulouse, 3ème chambre, 3 décembre 2012, n° 1200867, Golfech Poursuite pour rejet accidentel d’effluents radioactifs Cour de cassation, chambre criminelle, 14 décembre 2012, n° 11-87531 Inde Décision de la Cour suprême d’Inde dans l’action d’intérêt public relative à la centrale nucléaire de Kudankulam Suisse Autorisation d'exploiter de durée illimitée pour la centrale nucléaire de Mühleberg États-Unis Arrêt de la cour d’appel fédérale du premier circuit faisant droit à la prise en compte par la NRC de l’énergie éolienne comme option de substitution au renouvellement d’une autorisation d’exploitation en application de la loi NEPA Arrêt de la cour d’appel fédérale du deuxième circuit confirmant la compétence de la NRC pour délivrer des exemptions, et renvoyant l’affaire pour que soit prise en compte la participation du public dans la préparation de l’évaluation environnementale et la conclusion d’absence d’impact majeur Arrêt de la cour d’appel fédérale du premier circuit confirmant la décision de la NRC de ne pas rouvrir ni suspendre la procédure de renouvellement de l’autorisation d’exploitation pour la centrale de Pilgrim Arrêt de la cour d’appel fédérale du circuit du district de Columbia invalidant le transfert de compétence de la NRC vers l’État du New Jersey pour la réhabilitation d’un site industriel Arrêt de la cour d’appel fédérale pour le circuit du district de Columbia confirmant la délivrance d’une autorisation combinée de construction et d’exploitation (COL) et d’une certification modifiée de la conception
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  • 99
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    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2012, no. 2, p. 101-114 | volume:2012 | year:2012 | number:2 | pages:101-114
    Language: English
    Pages: 1 Online-Ressource (14 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Jurisprudence
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2012, no. 2, p. 101-114
    Angaben zur Quelle: volume:2012
    Angaben zur Quelle: year:2012
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:101-114
    Keywords: Nuclear Energy ; France ; Germany ; India ; Switzerland ; United States
    Abstract: France Administrative Court of Appeal of Lyon, 19 June 2012, Judgements Nos. 12LY00233 and 12LY00290 regarding EDF’s permit to construct a waste conditioning and storage facility (ICEDA) in the town of Saint-Vulbas Germany Request for arbitration against Germany at the World Bank’s International Centre for the Settlement of Investment Disputes (ICSID) because of Germany’s legislation leading to the phase-out of nuclear energy India Cases related to the Kudankulam Nuclear Power Project (KKNPP) Switzerland Judgement of the Federal Administrative Court in the matter of Balmer-Schafroth a.o.v. BKW FMB Energy Inc. on the revocation of the operating licence for the Mühleberg nuclear power plant United States Judgement of the Court of Appeals for the D.C. Circuit vacating the NRC’s 2010 Waste Confidence Decision and Rule Update
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  • 100
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    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2012, no. 2, p. 143-165 | volume:2012 | year:2012 | number:2 | pages:143-165
    Language: English
    Pages: 1 Online-Ressource (23 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Accords multilatéraux
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2012, no. 2, p. 143-165
    Angaben zur Quelle: volume:2012
    Angaben zur Quelle: year:2012
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:143-165
    Keywords: Nuclear Energy
    Abstract: This article describes the status of multilateral agreements in the field of nuclear energy as of December 2012.
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