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  • 2010-2014  (102)
  • Paris : OECD Publishing  (54)
  • Oxford : Oxford University Press  (45)
  • Florence : Taylor and Francis
  • Law  (102)
Datasource
Material
Language
Years
Year
Author, Corporation
Publisher
Keywords
Subjects(RVK)
  • 1
    Journal/Serial
    Journal/Serial
    International affairs (from 1931-)
    Oxford : Oxford University Press | Oxford : Oxford Univ. Press | Guildford : Butterworth | Cambridge : Cambridge Univ. Press | Oxford : Blackwell | Oxford : Wiley-Blackwell ; 10.1931 -
    Details
    ISSN: 0020-5850 , 1468-2346 , 1468-2346
    Language: English
    Pages: 25 cm
    Dates of Publication: 10.1931 -
    Parallel Title: Erscheint auch als International affairs
    Former Title: Vorg. Royal Institute of International Affairs Journal of the Royal Institute of International Affairs
    Former Title: International affairs review supplement
    DDC: 320
    RVK:
    PR 1000
    RVK:
    MA 1000
    Keywords: Internationale Beziehungen ; Welt ; Zeitschrift ; Internationale Politik
    Note: Repr.: Folkestone : Dawson , Beteil. Körp. 10.1931 - 80.2004,4: Royal Institute of International Affairs, London , Ersch. zweimonatl., bis 78.2002 vierteljährl.; 79.2003 - 81.2005 5x jährl.
    Library Location Call Number Volume/Issue/Year Availability
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    Journal/Serial
    DNB
    HU Berlin
    MPI-MMG
  • 2
    Book
    Book
    The Oxford handbook of refugee and forced migration studies (2014)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199652433
    Language: English
    Pages: xxviii, 747 Seiten , Diagramme
    Edition: First edition
    Series Statement: Oxford handbooks
    Parallel Title: Erscheint auch als
    RVK:
    LB 56000
    RVK:
    MS 3600
    RVK:
    PR 2214
    Keywords: Illegale Einwanderung ; Migration ; Vertreibung ; Flucht ; Flüchtling ; Migration ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Flucht ; Flüchtling ; Migration
    URL: Inhaltsverzeichnis
    URL: Klappentext
    URL: Inhaltsverzeichnis
    URL: Klappentext
    URL: http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027142341&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
    URL: http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027142341&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA
    Library Location Call Number Volume/Issue/Year Availability
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    Book
    HU Berlin
    KOBV
    BVB
  • 3
    Online Resource
    Online Resource
    The Oxford handbook of international law in armed conflict (2014)
    Oxford : Oxford University Press
    Details
    ISBN: 9780191756528
    Language: English
    Pages: 1 Online Ressource (lxxxiv, 909 Seiten)
    Parallel Title: Erscheint auch als The Oxford handbook of international law in armed conflict
    RVK:
    PR 2622
    Keywords: War (International law) ; Neutrality ; Human rights ; War (International law) ; Neutrality ; Human rights ; Aufsatzsammlung ; Kriegsrecht ; Bewaffneter Konflikt ; Humanitäres Völkerrecht
    Abstract: Written by a team of distinguished and internationally renowned experts, this Oxford handbook gives an analytical overview of international law as it applies in armed conflicts. It draws on international humanitarian law, human rights law, and the law of neutrality to provide a comprehensive picture of the status of law in war.
    DOI: 10.1093/law/9780199559695.001.0001
    URL: Volltext
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Equality and opportunity (2014)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199661817 , 9780191760877 (Sekundärausgabe)
    Language: English
    Pages: 1 Online-Ressource
    Edition: Online-Ausg. Online-Ressource ISBN 9780191760877
    Edition: [Online-Ausg.]
    DDC: 305.01
    RVK:
    PI 3600
    Abstract: Egalitarians have traditionally been suspicious of equality of opportunity, but recently there has been a sea-change in egalitarian thinking about that concept. Shlomi Segall brings together these developments in egalitarian theory and offers a comprehensive account of 'radical equality of opportunity'.
    Note: Includes bibliographical references and index , Online-Ausg.:
    DOI: 10.1093/acprof:oso/9780199661817.001.0001
    URL: http://dx.doi.org/10.1093/acprof:oso/9780199661817.001.0001
    URL: Volltext
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    BSZ
    GBV
    KOBV
    HeBIS
    BVB
  • 5
    Book
    Book
    International Law (2014)
    Oxford : Oxford University Press
    Details
    ISBN: 0199654670 , 9780199654673
    Language: English
    Pages: lxxiii, 873 Seiten
    Edition: Fourth edition
    DDC: 341
    RVK:
    PR 2101
    RVK:
    PR 2157
    Keywords: International law ; International law ; Lehrbuch ; Völkerrecht ; Internationales Recht ; Völkerrecht
    Abstract: Clearly and accessibly written, this new text provides a valuable resource for undergraduate and postgraduate students of international law and covers subjects including the history, theories and sources of international law, as well as current areas of interest such as international criminal law
    Note: Literaturangaben , Hier auch später erschienene, unveränderte Nachdrucke , Text in English
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
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    Book
    MPI-MMG
  • 6
    Book
    Book
    Legal traditions of the world : sustainable diversity in law (2014)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199669837
    Language: English
    Pages: xxvi, 423 Seiten , 25 cm
    Edition: Fifth edition
    DDC: 340.2
    RVK:
    PI 3100
    RVK:
    PU 1520
    RVK:
    PI 4000
    Keywords: Comparative law ; Customary law ; Legal polycentricity ; Comparative law ; Comparative law ; Customary law ; Legal traditions ; Rechtskultur ; Rechtssystem ; Rechtsordnung ; Internationaler Vergleich ; Tradition ; Rechtskultur ; Rechtsvergleich
    Description / Table of Contents: A theory of tradition? : the changing presence of the pastBetween traditions : identity, persuasion and survival -- A Chthonic legal tradition : to recycle the world -- A Talmudic legal tradition : the perfect author -- A civil law tradition : the centrality of the person -- An Islamic legal tradition : the law of a later revelation -- A common law tradition : the ethic of adjudication -- A Hindu legal tradition : the law as king, but which law? -- A Confucian legal tradition : make it new (with Marx?) -- Reconciling legal traditions : sustainable diversity in law.
    Note: Previous edition: 2010 , Literaturangaben und Index
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    Library Location Call Number Volume/Issue/Year Availability
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    Book
    MPI-MMG
  • 7
    Book
    Book
    The International Covenant on Civil and Political Rights : cases, materials, and commentary (2014)
    Oxford : Oxford University Press
    Details
    ISBN: 9780198733744
    Language: English
    Pages: lii, 989 Seiten
    Edition: Third edition, first published in paperback
    Parallel Title: Onlineausg. u.d.T. Joseph, Sarah, 1966 - The international covenant on civil and political rights
    DDC: 341.48
    RVK:
    PR 2171
    RVK:
    MK 1600
    RVK:
    PR 2213
    Keywords: United Nations Cases ; International Covenant on Civil and Political Rights ; Human rights ; International law ; Civil rights ; Human rights ; Menschenrecht ; Political rights ; United Nations. ; Entscheidungssammlung ; Kommentar ; International Covenant on Civil and Political Rights 1966 Dezember 19 ; International Covenant on Civil and Political Rights 1966 Dezember 19
    Note: Literaturangaben
    Library Location Call Number Volume/Issue/Year Availability
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    Book
    MPI Ethno. Forsch.
  • 8
    Book
    Book
    The cosmopolitan constitution (2014)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199651535
    Language: English
    Pages: xii, 291 Seiten
    Edition: First edition
    Series Statement: Oxford constitutional theory
    Parallel Title: Online-Ausg. Somek, Alexander, 1961 - The cosmopolitan constitution
    Parallel Title: Erscheint auch als Somek, Alexander, 1961 - The cosmopolitan constitution
    RVK:
    PL 220
    RVK:
    PL 625
    RVK:
    PK 250
    RVK:
    ME 4000
    Keywords: Constitutional law ; Cosmopolitanism ; International organization ; Verfassung ; Verfassungsrecht ; Menschenwürde ; Menschenrecht ; Theorie ; Politische Theorie ; Konstitutionalismus ; Politisches System ; Rechtstheorie ; Staatsrecht ; Verfassungsrecht ; Konstitutionalismus ; Politisches System ; Rechtstheorie ; Staatsrecht ; Verfassungsrecht
    Note: Literaturangaben. Index
    URL: Inhaltsverzeichnis
    URL: Autorenbiografie
    URL: Verlagsangaben
    Library Location Call Number Volume/Issue/Year Availability
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    Book
    MPI-MMG
  • 9
    Book
    Book
    Seeing justice done : the age of spectacular capital punishment in France (2014)
    Oxford : Oxford University Press
    Details
    ISBN: 9780198715993 , 9780199592692 , 9780199592692
    Language: English
    Pages: x, 334 Seiten , Illustrationen
    Edition: First published in paperback
    Additional Information: Rezensiert in Lehmann, Peter S. [Rezension von: Friedland, Paul, 1602-1639, Seeing justice done] 2024
    DDC: 364.660944
    RVK:
    NK 2000
    RVK:
    PW 9170
    Keywords: Capital punishment History ; Executions and executioners History ; Guillotine History ; Capital punishment History ; France ; Executions and executioners History ; France ; Guillotine History ; France
    Note: Originally published: 2012
    URL: Rezension
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    MPI Ethno. Forsch.
  • 10
    Book
    Book
    Religious actors and international law (2014)
    Oxford : Oxford University Press
    Details
    ISBN: 0198712820 , 9780198712824
    Language: English
    Pages: xxvi, 349 Seiten
    Edition: 1. ed
    Parallel Title: Online-Ausg. Religious actors and international law
    Parallel Title: Erscheint auch als Cismas, Ioana Religious actors and international law
    DDC: 340.11
    RVK:
    PI 4030
    RVK:
    PR 2200
    Keywords: Organisation of Islamic Cooperation ; Europäische Menschenrechtskonvention ; Religion and law ; International law Religious aspects ; International law Religious aspects ; Religion and law ; Völkerrecht ; Religionsgemeinschaft ; Religion ; Religiöse Einrichtung ; Rechtsstellung ; Katholische Schule ; Islam ; Religion ; Völkerrecht
    Description / Table of Contents: Machine generated contents note: I.From Religion to Religious ActorsII.Societal Pertinence and Legal Relevance -- III.From (In)compatibility Towards Accountability -- I.RELIGION, ITS ACTORS, AND INTERNATIONAL LAW -- 1.Religion and International Law Revisited -- I.Introduction -- II.Narratives on Religion and International Law -- 1.Acknowledging and recuperating religion -- 2.Insisting on the separation of law and religion -- 3.Recasting the debate: religious actors and their accountability framework -- III.Relevant Provisions of International Law -- 1.International instruments -- 2.Regional human rights instruments -- 3.International humanitarian law and criminal law instruments -- 4.Freedom of religion---a customary norm? -- IV.Conclusion -- 2.Religious Actors as an Analytical Category -- I.Introduction -- II.Definitional Contours of Religious Actors -- 1.Transcending the state/non-state divide and assuming the role of interpreters of religion
    Description / Table of Contents: Contents note continued: 2.Claiming special legitimacyIII.Religious Actors' Cooperation and Divergence in International Fora -- 1.Sexuality and reproduction -- 2.Defamation of religions -- IV.The Acquisition of Rights and Obligations in International Law -- 1.The (still) dominant narrative: the subjects doctrine -- 2.The capacity approach and the reconceptualization of international legal personality -- V.Conclusion -- II.OPERATIONALIZING THE ANALYTICAL CATEGORY OF RELIGIOUS ACTORS -- 3.Religious Organizations Under the European Convention Regime -- I.Introduction -- II.Religious Organizations as Claimants of Rights Under the European Convention -- 1.The non-governmental requirement and established churches -- 2.The victim requirement and the rights invoked by religious organizations -- 2.1.Religious organizations as claimants of rights under articles 6, 13, 10, 11 and article 1 of Protocol 1
    Description / Table of Contents: Contents note continued: 2.2.Non-profit legal entities pursuing religious or philosophical objects as exceptional right holders under article 92.2.1.Freedom of religion and belief denied to profit-making corporations -- 2.2.2.Freedom of conscience denied to non-profit organizations -- 2.3.A right of religious organizations not to have their religious feelings offended? -- 2.4.Parental rights under article 2 of Protocol 1 for religious organizations? -- III.Positive Obligations of States and the Responsibilities of Religious Organizations in the Context of Church Autonomy -- 1.The right to religious autonomy -- 1.1.The scope of religious autonomy -- 2.Positive state obligations and the responsibilities of religious organizations -- 2.1.The principle of voluntariness as the sole limitation to church autonomy in the early case law of the EComHR -- 2.1.1.Xu Denmark and Hautaniemi v. Sweden -- 2.1.2.Early alternative approaches
    Description / Table of Contents: Contents note continued: 2.2.The procedural and substantive limitations to church autonomy in recent case law of the ECtHR2.2.1.Pellegrini v. Italy: a new approach to church autonomy -- 2.2.2.Lombardi Vallauri v. Italy: the assertion of procedural limitations -- 2.2.3.Church employment cases: the emergence of substantive limitations -- 2.2.4.Assessing the legitimacy of religious interpretations -- IV.Conclusion -- 4.The Holy See-Vatican State-Like Construct -- I.Introduction -- II.Some Preliminary Observations on the Personality Question -- III.The Post-1870 International Status of the Holy See -- IV.The Personality Question Read in the Light of the Lateran Treaty -- 1.Territory -- 2.Permanent population -- 3.Government -- 4.Independence -- 4.1.Independence from a state versus independence from an international person -- 4.2.The relation between the Holy See and the Vatican and its implications for statehood
    Description / Table of Contents: Contents note continued: 4.2.1.The Lateran Treaty subordinates the Vatican to the Holy See4.2.2.The Lateran Treaty does not establish agency or representation -- V.Self-Perception of the Holy See and the Logic Behind the Dual Personality Scenario -- VI.On Practice -- 1.The personality question and bilateral diplomatic relations -- 1.1.The US-Holy See relations: recognition of a state or a church? -- 2.The personality question in domestic jurisprudence -- 2.1.Contrasting Banque du Gothard and Marcinkus and Others -- 2.2.Holy See v. Starbright Sales Enterprises -- 2.3.The personality question and clerical child sexual abuse in US courts -- 3.Participation in international organizations and multilateral conventions -- 3.1.The Universal Postal Union: erratic practice of two personalities or the practice of a construct? -- 3.2.The Holy See and its permanent observer state status at the UN -- 4.International human rights treaties and the Holy See's obligations
    Description / Table of Contents: Contents note continued: 4.1.The Holy See's reservations to the Convention on the Rights of the Child4.2.Challenging the Holy See's understanding of its obligations under the Convention on the Rights of the Child -- 4.3.An intermezzo on the practice of the Committee on Elimination of Racial Discrimination -- 4.4.The Holy See's obligations under the CRC concerning clerical child sexual abuse in the Irish context -- VII.Conclusion -- 5.The Organization of Islamic Cooperation as Interpreter of Human Rights in the Context of Islam -- I.Introduction -- II.The OIC as an Actor with Religious Contours and its Internal Diversity -- III.Regionalism and Cultural Relativism -- 1.The fragmentation framework and regionalism -- 2.Cultural relativism: from challenging the universality of human rights to forging their legitimacy -- IV.The OIC: Between Religionalism' and Regionalism -- 1.The Cairo Declaration on Human Rights in Islam
    Description / Table of Contents: Contents note continued: 1.1.Human rights law in accordance with Islamic Shari'ah1.1.1.The missing rights -- 1.1.2.Sharia limitation clauses -- 1.1.3.Islamic reservations to human rights treaties -- 1.1.4.Sharia as the interpretative principle of the Cairo Declaration -- 1.2.The Cairo Declaration's influence and the accountability of the OIC -- 2.The Covenant on the Rights of the Child in Islam -- 2.1.The missing right: religious freedom -- 2.2.Religious limitations and clawback clauses -- 2.3.General convergence with the Convention on the Rights of the Child and the potential for increased protection -- 2.4.Coherence with the system of international law -- 3.The OIC Independent Permanent Human Rights Commission -- 3.1.Mandate of the OIC IPHRC -- 3.2.Procedural aspects -- V.Conclusion -- Conclusions: Accountability and Legitimacy -- I.Do Religious Actors Form an Autonomous Legal Category? -- II.A Tale of Legitimacy.
    Note: Includes bibliographical references and index
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
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    MPI-MMG
  • 11
    Book
    Book
    Common goods and evils? : the formation of global crime governance (2013)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199674602
    Language: English
    Pages: xix, 309 Seiten , Diagramme
    Edition: First Edition
    DDC: 306.09
    RVK:
    PH 8030
    Keywords: Kriminalität ; Internationale Kriminalität ; Global Governance ; Internationale Kooperation ; Bekämpfung ; Kriminalität ; Bekämpfung ; Internationale Kooperation ; Internationale Kriminalität ; Global Governance
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    Library Location Call Number Volume/Issue/Year Availability
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    Book
    BVB
  • 12
    Online Resource
    Online Resource
    Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels 2013 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
    RVK:
    MK 5215
    RVK:
    PP 8105
    RVK:
    QR 730
    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
    DOI: 10.1787/9789264187610-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 13
    Online Resource
    Online Resource
    Addressing Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
    RVK:
    QT 320
    RVK:
    PP 8080
    RVK:
    QL 410
    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
    DOI: 10.1787/9789264192744-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 14
    Online Resource
    Online Resource
    Measuring Fiscal Decentralisation : Concepts and Policies (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
    RVK:
    PP 8080
    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
    DOI: 10.1787/9789264174849-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 15
    Online Resource
    Online Resource
    Action Plan on Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
    RVK:
    PP 8080
    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
    DOI: 10.1787/9789264202719-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 16
    Book
    Book
    On complicity and compromise (2013)
    Oxford : Oxford University Press
    Details
    ISBN: 9780198746874 , 9780199677900
    Language: English
    Pages: vii, 181 Seiten
    Parallel Title: Erscheint auch als Lepora, Chiara On complicity and compromise
    DDC: 174.2
    RVK:
    PR 2626
    RVK:
    PR 2622
    RVK:
    CC 6600
    RVK:
    PK 280
    RVK:
    CC 7700
    RVK:
    XC 2800
    Keywords: Medizinische Ethik ; Mittäterschaft ; Kompromiss
    Note: Includes bibliographical references and index , Hier auch später erschienene, unveränderte Nachdrucke
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    MPI-MMG
  • 17
    Online Resource
    Online Resource
    The Sociology of Terrorism : People, Places and Processes (2013)
    Florence : Taylor and Francis | Ann Arbor, Michigan : ProQuest
    Details
    ISBN: 9780203855812
    Language: English
    Pages: 1 Online-Ressource (233 pages)
    DDC: 303.6/25
    RVK:
    MD 8920
    RVK:
    MS 4450
    RVK:
    PI 5020
    Keywords: Terrorismus ; Soziologie
    Abstract: This is the first terrorism textbook based on sociological research. It adopts an innovative framework that draws together historical and modern, local and global, and social processes for a range of individuals, groups and societies. Individual behaviour and dispositions are embedded within these broader relationships and activities, allowing a more holistic account of terrorism to emerge. In addition, the shifting forms of identification and interwoven attitudes to political violence are discussed in order to explain the emergence, continuation, and end of 'terrorist' careers.The book draws on examples from across the discursive spectrum, including religious, 'red' and 'black' racialist, nationalist, and trans-national. It also spans territories as diverse as Chechnya, Germany, Italy, Japan, Northern Ireland, Pakistan, Palestine, Saudi Arabia, South America, the UK, and the US.
    Note: Description based on publisher supplied metadata and other sources
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    HeBIS
  • 18
    Online Resource
    Online Resource
    Minority rights in the Middle East (2013)
    Oxford : Oxford University Press
    Details
    ISBN: 9780191758539
    Language: English
    Pages: 1 online resource
    Parallel Title: Erscheint auch als
    Parallel Title: Druckausg. Castellino, Joshua Minority rights in the Middle East
    DDC: 342.56085
    RVK:
    MH 60968
    RVK:
    PR 2222
    RVK:
    LB 48335
    Keywords: Human rights ; Minorities Legal status, laws, etc ; Naher Osten ; Minderheit ; Minderheitenrecht ; Menschenrecht
    Abstract: Minority rights in the Middle East are subject to different legal regimes: national law and international law, as well as Islamic law. This book investigates the treatment of ethnic and religious minorities in the region both from a historical and contemporary perspective, before addressing three case studies Iraq, Syria, and Lebanon.
    Note: Includes bibliographical references and index. - Description based on online resource; title from home page (viewed on June 26, 2013)
    DOI: 10.1093/acprof:oso/9780199679492.001.0001
    URL: lizenzpflichtig
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    BSZ
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  • 19
    Online Resource
    Online Resource
    The Oxford handbook of international adjudication (2013)
    Oxford : Oxford University Press
    Details
    ISBN: 9780191756788
    Language: English
    Pages: 1 Online-Ressource (xcii, 975 Seiten)
    Parallel Title: Erscheint auch als The Oxford handbook of international adjudication
    DDC: 341.55
    RVK:
    PR 2557
    RVK:
    PR 2569
    Keywords: International courts ; Jurisdiction (International law) ; International courts ; Jurisdiction (International law) ; Internationale Gerichtsbarkeit
    Abstract: This handbook provides interdisciplinary perspectives on international adjudication, analysing the proliferation of international courts and tribunals from the perspective of both international law and political science. It presents the different theoretical approaches to these courts, their main functions, and the issues confronting them.
    DOI: 10.1093/law/9780199660681.001.0001
    URL: lizenzpflichtig
    URL: Volltext
    URL: Inhaltsverzeichnis
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  • 20
    Online Resource
    Online Resource
    The Oxford handbook of international human rights law (2013)
    Oxford : Oxford University Press
    Details
    ISBN: 9780191756672
    Language: English
    Pages: 1 Online-Ressource (lviii, 1018 Seiten) , Illustrationen
    Parallel Title: Erscheint auch als The Oxford handbook of international human rights law
    Parallel Title: Erscheint auch als The Oxford handbook of international human rights law
    DDC: 340.09
    RVK:
    PR 2213
    Keywords: Human rights ; International law ; Global Internationales Recht ; Völkerrecht ; Menschenrechte ; Überblicksdarstellung ; International law Public international law ; Human rights ; General overviews ; Universale Prinzipien der internationalen Ordnung Grundbegriffe ; Ethische Faktoren der Außenpolitik ; Geschichte ; Gesetzgebung ; Entwicklung der Aufgaben internationalen Akteurs ; Institutionelle Entwicklung internationalen Akteurs ; Völkerbund ; Charter of the United Nations (1945-06-26) ; Charta der Vereinten Nationen ; UN Charta (1945-06-26) ; United Nations ; Organisation der Vereinten Nationen ; Vereinte Nationen ; Responsibility To Protect ; Schutzverantwortung ; Einschätzung/Abschätzung ; Universal principles of international order Basic concepts ; Ethical determinants of foreign policy ; History ; Legislation ; Task-related evolution of international actors ; Institutional evolution of international actors ; League of Nations Society ; UN Charter (1945-06-26) ; United Nations Organization ; United Nations Organization ; R2P ; Assessment/appraisal ; Human rights ; International law ; Menschenrecht ; Völkerrecht
    Abstract: This handbook provides an authoritative and original overview of one of the key branches of international law. Forty contributors comprehensively analyse the role of human rights in international law from a global perspective, examining its origins and principles, and measuring its impact on the world.
    DOI: 10.1093/law/9780199640133.001.0001
    URL: Volltext
    URL: lizenzpflichtig
    URL: Inhaltsverzeichnis
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  • 21
    Online Resource
    Online Resource
    Blame it on the WTO? : a human rights critique (2013)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199565894
    Language: English
    Pages: Online-Ressource (XXXV, 327 S.)
    Edition: First edition published in 2011
    Parallel Title: Druckausg. Joseph, Sarah, 1966 - Blame it on the WTO?
    RVK:
    PR 2213
    RVK:
    MK 8650
    RVK:
    PR 2353
    Keywords: Menschenrechte ; WTO-Recht ; International institutions ; International trade ; International economic & trade law ; International human rights law ; World Trade Organization ; Human rights ; Foreign trade regulation ; Political aspects ; Human rights ; Economic aspects ; World Trade Organization ; Menschenrecht ; Welthandel
    Abstract: The World Trade Organization (WTO) is often accused of, at best, not paying enough attention to human rights or, at worst, facilitating and perpetuating human rights abuses. This book weighs these criticisms and examines their validity, incorporating legal arguments as well as some economic and political science perspectives. After introducing the respective WTO and human rights regimes, and discussing their legal and normative relationship to each other, the book presents a detailed analysis of the main human rights concerns relating to the WTO. These include the alleged democratic deficit within the Organization and the impact of WTO rules on the right to health, labour rights, the right to food, and on questions of poverty and development. Given that some of the most important issues within the WTO concern its impact on poor people within developing States, the book asks whether rich States have an obligation to the people of poorer States to construct a fairer trading system that better facilitates the alleviation of poverty and development. Against this background, the book examines the current Doha round proposals as well as suggestions for reform of the WTO to make it more 'human rights-friendly'.
    Note: Systemvoraussetzungen: PDF Reader.
    URL: OAPEN Library: download the publication
    URL: OAPEN Library: description of the publication
    URL: Volltext  (kostenfrei)
    URL: Volltext
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  • 22
    Book
    Book
    The anthropology of law (2013)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199696857 , 9780199696840
    Language: English
    Pages: xi, 268 Seiten
    Edition: First edition
    Series Statement: Clarendon law series
    Parallel Title: Erscheint auch als Pirie, Fernanda, 1964 - The anthropology of law
    Parallel Title: Erscheint auch als Pirie, Fernanda, - 1964- The anthropology of law
    DDC: 340.115
    RVK:
    PI 5000
    RVK:
    PI 5030
    Keywords: Law and anthropology ; Rechtsanthropologie ; Rechtsethnologie ; Rechtliche Volkskunde
    Abstract: 1. Introduction 2. Order, Disputes, and Legal Pluralism 3. Legal Thought: Meaning and Form 4. Law as an Intellectual Tradition 5. Idealism, Tradition, and Authority 6. Legalism 7. Morality and Community 8. Law and the State 9. Conclusion
    Description / Table of Contents: 1. Introduction 2. Order, Disputes, and Legal Pluralism 3. Legal Thought: Meaning and Form 4. Law as an Intellectual Tradition 5. Idealism, Tradition, and Authority 6. Legalism 7. Morality and Community 8. Law and the State 9. Conclusion.
    Note: Bibliographie: Seite [231]-255 , Hier auch später erschienene, unveränderte Nachdrucke , Includes bibliographical references and index
    URL: Inhaltsverzeichnis
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    MPI-MMG
    MPI Ethno. Forsch.
  • 23
    Online Resource
    Online Resource
    Taxing Energy Use : A Graphical Analysis (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
    RVK:
    PP 8080
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
    DOI: 10.1787/9789264183933-en
    URL: Volltext
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  • 24
    Online Resource
    Online Resource
    Ideology, psychology, and law (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199737512 , 9780199918638 (Sekundärausgabe)
    Language: English
    Edition: Online-Ausg. Online-Ressource ISBN 9780199918638
    Edition: [Online-Ausg.]
    DDC: 302.01
    RVK:
    PI 3010
    Abstract: Over the last decade or so, political scientists and legal academics have begun studying the links between ideologies, on one hand, and legal principles and policy outcomes on the other. This book brings together international experts on those topics to examine the sometimes unsettling interactions between psychology, ideology, and law.
    Note: Includes bibliographical references and index , Online-Ausg.:
    DOI: 10.1093/acprof:oso/9780199737512.001.0001
    URL: http://dx.doi.org/10.1093/acprof:oso/9780199737512.001.0001
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    HeBIS
  • 25
    Online Resource
    Online Resource
    Ideology, psychology, and law (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 0199918635 , 9780199918638
    Language: English
    Pages: 1 Online-Ressource
    Parallel Title: Print version
    DDC: 302'.01
    RVK:
    PI 3010
    Keywords: Law ; Social psychology ; Interpersonal relations ; Ideology ; Psychology ; Aufsatzsammlung ; Interaktion e.V. ; Zwischenmenschliche Beziehung ; Ideologie ; Sozialpsychologie ; Recht
    Abstract: Over the last decade or so, political scientists and legal academics have begun studying the links between ideologies, on one hand, and legal principles and policy outcomes on the other. This book brings together international experts on those topics to examine the sometimes unsettling interactions between psychology, ideology, and law
    Note: Includes bibliographical references and index
    DOI: 10.1093/acprof:oso/9780199737512.001.0001
    URL: Volltext
    URL: Volltext
    URL: lizenzpflichtig
    URL: lizenzpflichtig
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  • 26
    Online Resource
    Online Resource
    The Judicialization of Politics in Asia (2012)
    Florence : Taylor and Francis | Ann Arbor, Michigan : ProQuest
    Details
    ISBN: 9781136295881
    Language: English
    Pages: 1 Online-Ressource (257 pages)
    Series Statement: Routledge Law in Asia
    DDC: 306.25095
    RVK:
    PU 8200
    Abstract: Over the last two decades courts have become major players in the political landscape in Asia. This book assesses what is driving this apparent trend toward judicialization in the region. It looks at the variations within the judicialization trend, and how these variations affect political practice and policy outcomes. The book goes on to examine how this new trend is affecting aspects of the rule of law, democratic governance and state-society relations. It investigates how the experiences in Asia add to the debate on the judicialization of politics globally; in particular how judicial behaviour in Asia differs from that in the West, and the implications of the differences on the theoretical debate.
    Note: Description based on publisher supplied metadata and other sources
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  • 27
    Online Resource
    Online Resource
    Better Regulation in Europe: Greece 2012 (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264179288
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    PL 727
    RVK:
    QG 500
    Keywords: Regulierung ; Griechenland ; Governance ; Greece ; Griechenland ; Wirtschaftspolitik ; Regulierung
    Abstract: This review of regulation in Greece maps and analyses the core issues which together make up effective regulatory management, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include improving regulatory management, institutional capacities for effective regulation, transparency and processes for effective public consultation and communication, processes for the development of new regulations and for the management of the regulatory stock, compliance rates, enforcement policy. appeal processes, the interface between different levels of government and interface between national processes and those of the EU.
    DOI: 10.1787/9789264179288-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 28
    Online Resource
    Online Resource
    Conscience and conviction : the case for civil disobedience (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 9780191746109
    Language: English
    Pages: 1 Online-Ressource (xii, 266 Seiten)
    Edition: First edition
    Series Statement: Oxford legal philosophy
    Parallel Title: Print version
    Parallel Title: Druckausg. Brownlee, Kimberley, 1978 - Conscience and conviction
    DDC: 303.61
    RVK:
    NT 1000
    RVK:
    PI 3400
    Keywords: Civil disobedience Moral and ethical aspects ; Civil disobedience ; Civil disobedience Moral and ethical aspects ; Civil disobedience ; Civil disobedience ; Civil disobedience ; Moral and ethical aspects ; Widerstand ; Ethik ; Moral ; Rechtsphilosophie ; Civil disobedience ; Civil disobedience ; Moral and ethical aspects ; Gewaltloser Widerstand ; Rechtsphilosophie ; Ethik
    Abstract: When is it justified to disobey the law? How should the law respond to instances of conscientious disobedience? This book presents the first full-length philosophical examination of the morality and legality of civil disobedience, and the legitimate responses to civil dissent open to the state.
    Note: Includes bibliographical references and index
    DOI: 10.1093/acprof:oso/9780199592944.001.0001
    URL: Volltext  (lizenzpflichtig)
    URL: Inhaltsverzeichnis
    URL: Volltext  (lizenzpflichtig)
    URL: Inhaltsverzeichnis
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  • 29
    Book
    Book
    Ideology, psychology, and law (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199737512 , 0199737517
    Language: English
    Pages: XVI, 800 S , graph. Darst
    Series Statement: Series in political psychology
    Parallel Title: Online-Ausg. Ideology, psychology, and law
    DDC: 302.01
    RVK:
    PI 3010
    Keywords: Interpersonal relations ; Social psychology ; Ideology ; Psychology ; Law ; Interaktion ; Zwischenmenschliche Beziehung ; Ideologie ; Sozialpsychologie ; Recht ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Interaktion ; Zwischenmenschliche Beziehung ; Ideologie ; Sozialpsychologie ; Recht
    Abstract: Ideology, psychology, and law / Jon Hanson -- The end of the end of ideology / John Jost -- System justification theory and research : implications for law, legal advocacy, and social justice / Gary Blasi and John Jost -- Interpersonal foundations of ideological thinking / Curtis Hardin ... [et al.] -- Crowding out morality : how the ideology of self-interest can be self-fulfilling / Barry Schwartz -- Legal comment "a fine is not a price" : insights for law / Anne L. Alstott -- Associations between law, competitiveness, and the pursuit of self-interest / Mitch Callan and Aaron Kay -- Legal comment "you call, I hammer!" : adversarial legalism and social influence / Douglas Kysar -- Automatic associations : personal attitudes or cultural knowledge / Eric Uhlmann, Andrew Poehlman, and Brian Nosek -- Legal comment / Jerry Kang -- Implicit policy attitudes / Jon Hanson and Mark Yeboah -- Attributions and ideologies : two divergent visions of human behavior behind our laws, policies, and theories / Adam Benforado and Jon Hanson -- Preference, principle, and political casuistry / Eric Knowles and Peter Ditto -- Legal comment "warm reasoning and legal proof of discrimination" / Martha Chamallas -- Identity, belief, and bias / Geoffrey Cohen -- Legal comment "remedying law's partiality through social science" / Andrew Perlman -- Bias perception and the spiral of conflict / Kathleen Kennedy and Emily Pronin -- Legal comment "the lawyer as bias buffer or bias aggravator" / Robert Bordone -- Seeing bias : discrediting and dismissing accurate attributions / Adam Benforado and Jon Hanson -- Backlash : the reaction to mind sciences in legal academia / Adam Benforado and Jon Hanson -- The mystique of instrumentalism / Tom Tyler and Lindsay Rankin -- The fine line between interrogation and retribution / Avani Mehta Sood and Kevin Carlsmith -- Legal comment "how to advocate against torture? understanding and countering the dynamics of support for abusive interrogation" / James Cavallaro -- Social psychologists' reflections on situationism and the criminal justice system / Lee Ross and Donna Shestowsky -- What's love got to do with it? : stereotypical women in dispositionist torts / Fernanda Nicola -- Legal interpretation and intuitions of public policy / Josh Furgeson and Linda Babcock -- Ideology and the study of judicial behavior / Lee Epstein ... [et al.] -- Depoliticizing administrative law / Cass Sunstein and Thomas Miles
    Note: Includes bibliographical references and index , Introduction : ideology, psychology, and law , The end of the end of ideology , System justification theory and research : implications for law, legal advocacy, and social justice , Interpersonal foundations of ideological thinking , Crowding out morality : how the ideology of self-interest can be self-fulfilling , Legal comment "a fine is not a price" : insights for law , Associations between law, competitiveness, and the pursuit of self-interest , Legal comment "you call, I hammer!" : adversarial legalism and social influence , Automatic associations : personal attitudes or cultural knowledge , Legal comment , Implicit policy attitudes , Attributions and ideologies : two divergent visions of human behavior behind our laws, policies, and theories , Preference, principle, and political casuistry , Legal comment "warm reasoning and legal proof of discrimination" , Identity, belief, and bias , Legal comment "remedying law's partiality through social science" , Bias perception and the spiral of conflict , Legal comment "the lawyer as bias buffer or bias aggravator" , Seeing bias : discrediting and dismissing accurate attributions , Backlash : the reaction to mind sciences in legal academia , The mystique of instrumentalism , The fine line between interrogation and retribution , Legal comment "how to advocate against torture? understanding and countering the dynamics of support for abusive interrogation" , Social psychologists' reflections on situationism and the criminal justice system , What's love got to do with it? : stereotypical women in dispositionist torts , Legal interpretation and intuitions of public policy , Ideology and the study of judicial behavior , Depoliticizing administrative law
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
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    München BSB
    Regensburg UB
    BSZ
    GBV
    KOBV
    BVB
  • 30
    Online Resource
    Online Resource
    The Oxford handbook of comparative constitutional law (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 9780191751967 , 0191751960
    Language: English
    Pages: 1 Online-Ressource (xx, 1396 Seiten)
    Series Statement: Oxford handbooks in law
    Parallel Title: Erscheint auch als The Oxford handbook of comparative constitutional law
    Parallel Title: Erscheint auch als The Oxford handbook of comparative constitutional law
    DDC: 342
    RVK:
    PL 620
    RVK:
    ME 4000
    Keywords: Statsrätt ; Grundlagar ; Komparativ rätt ; Constitutional law ; Comparative law ; Verfassungsvergleich ; Handbuch ; Constitutional law ; Comparative law ; Aufsatzsammlung ; Verfassungsrecht ; Rechtsvergleich ; Verfassungsrecht ; Rechtsvergleich
    Abstract: A comprehensive reference resource on comparative constitutional law, this title examines the history and development of the discipline, its core concepts, institutions, rights, and emerging trends
    Note: Includes bibliographical references and index. - Print version record
    DOI: 10.1093/oxfordhb/9780199578610.001.0001
    URL: Volltext
    URL: Volltext
    URL: lizenzpflichtig
    URL: Inhaltsverzeichnis
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  • 31
    Book
    Book
    Foundations of public law (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 0199669465 , 9780199669462
    Language: English
    Pages: xii, 515 Seiten , 24 cm
    Edition: First published in paperback
    DDC: 342
    RVK:
    PR 2210
    RVK:
    PK 230
    Keywords: Public law ; Public law History ; Public law Philosophy ; State, The ; Rule of law ; Public law ; Public law ; History ; Public law ; Philosophy ; Europa ; Öffentliches Recht ; Geschichte
    Note: Frühere Ausgabe: "First edition published 2010" (Impressum) , Literaturverzeichnis Seite 467-510 (Seite 467 ungezählt) , Mit Register , Hier auch später erschienene, unveränderte Nachdrucke
    URL: Inhaltsverzeichnis
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    MPI-MMG
  • 32
    Online Resource
    Online Resource
    The Oxford handbook of crime prevention (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199940783
    Language: English
    Pages: 1 Online-Ressource (xiv, 543 Seiten)
    Parallel Title: Erscheint auch als The Oxford handbook of crime prevention
    DDC: 364.4
    RVK:
    PH 8240
    Keywords: Crime prevention ; Crime prevention ; Aufsatzsammlung ; Kriminalität ; Prävention
    Abstract: Covering the three major crime prevention strategies active today - developmental, community, and situational - this definitive volume addresses seriously and critically the ways in which the United States and the Western world have attempted, and should continue to strive for the prevention of crime.
    DOI: 10.1093/oxfordhb/9780195398823.001.0001
    URL: Volltext
    URL: Volltext
    URL: lizenzpflichtig
    URL: Inhaltsverzeichnis
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  • 33
    Online Resource
    Online Resource
    The Oxford handbook of comparative law (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 9780191743559
    Language: English
    Pages: 1 Online-Ressource (xxii, 1434 Seiten) , Illustrationen
    Parallel Title: Erscheint auch als The Oxford handbook of comparative law
    Parallel Title: Erscheint auch als The Oxford handbook of comparative law
    DDC: 340.2
    RVK:
    PU 1520
    Keywords: Comparative law ; Comparative law ; Aufsatzsammlung ; Rechtsvergleich
    Abstract: 'The Oxford Handbook of Comparative Law' provides an account & assessment of comparative law at the beginning of the 21st century. The aim of each one of the 48 chapters is to provide an account of the state of comparative law in its respective area whether geographical or topical.
    DOI: 10.1093/oxfordhb/9780199296064.001.0001
    URL: lizenzpflichtig
    URL: Volltext
    URL: Inhaltsverzeichnis
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  • 34
    Online Resource
    Online Resource
    The Oxford handbook of international investment law (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 9780191743757
    Language: English
    Pages: 1 Online-Ressource (lxv, 1282 Seiten)
    Parallel Title: Erscheint auch als The Oxford handbook of international investment law
    DDC: 346.092
    RVK:
    PR 2353
    Keywords: Investments, Foreign Law and legislation ; Investments, Foreign (International law) ; Arbitration and award, International ; Foreign trade regulation ; Investments, Foreign ; Law and legislation ; Investments, Foreign (International law) ; Arbitration and award, International ; Foreign trade regulation ; Aufsatzsammlung ; Auslandsinvestition ; Investitionsschutz ; Internationales Wirtschaftsrecht ; Investition ; Internationales Wirtschaftsrecht ; Auslandsinvestition ; Recht
    Abstract: This work offers a comprehensive account of the current state and likely future developments of international investment law. Its broad range covers conceptual, substantive and procedural issues. Containing specially commissioned essays by leading experts in the field, this book will be of interest to both scholars and practitioners.
    DOI: 10.1093/oxfordhb/9780199231386.001.0001
    URL: lizenzpflichtig
    URL: Volltext
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  • 35
    Book
    Book
    Climate change, forced migration, and international law (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199587087 , 9780199682225 , 0199587086
    Language: English
    Pages: xviii, 319 Seiten , 24 cm
    Parallel Title: Online-Ausg. McAdam, Jane, 1974 - Climate change, forced migration, and international law
    Parallel Title: Erscheint auch als McAdam, Jane, - 1974- Climate change, forced migration, and international law
    DDC: 341.486
    RVK:
    PR 2213
    RVK:
    RB 10438
    RVK:
    PR 2359
    RVK:
    PR 2214
    Keywords: Environmental refugees Legal status, laws, etc ; Climatic changes ; Environmental refugees ; Legal status, laws, etc ; Climatic changes ; Environmental aspects ; Klimaänderung ; Umwelt ; Migration ; Internationales Recht
    Description / Table of Contents: Conceptualizing climate change-related movement -- The relevance of international refugee law -- Climate change-related movement and international human rights law : the role of complementary protection -- State practice on protection from disasters and related harms -- "Disappearing states", statelessness, and relocation -- Moving with dignity : responding to climate change-related mobility in Bangladesh -- "Protection" or "Migration"? The "climate refugee" treaty debate -- Institutional governance -- Overarching normative principles.
    Note: Literaturverzeichnis: Seiten 281-304 , Hier auch später erschienene, unveränderte Nachdrucke
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  • 36
    Online Resource
    Online Resource
    The Oxford handbook of legal studies (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 9780191743832
    Language: English
    Pages: 1 Online-Ressource (xxii, 1072 Seiten)
    Parallel Title: Erscheint auch als The Oxford handbook of legal studies
    Parallel Title: Erscheint auch als The Oxford handbook of legal studies
    DDC: 340
    RVK:
    PU 4315
    Keywords: Law ; Law ; Angloamerikanisches Recht ; Einführung ; Angloamerikanisches Recht ; Handbuch
    Abstract: This volume provides a comprehensive overview of law and legal scholarship at the dawn of the 21st century. Through 43 essays it provides a set of road maps to guide readers through the increasingly large and conceptually sophisticated body of legal scholarship.
    DOI: 10.1093/oxfordhb/9780199248179.001.0001
    URL: lizenzpflichtig
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    URL: Klappentext
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  • 37
    Online Resource
    Online Resource
    The Oxford handbook of the history of international law (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 9780191751974
    Language: English
    Pages: 1 Online-Ressource (xl, 1228 Seiten)
    Parallel Title: Erscheint auch als The Oxford handbook of the history of international law
    Parallel Title: Erscheint auch als The Oxford handbook of the history of international law
    DDC: 341.09
    RVK:
    PR 2159
    RVK:
    PR 2050
    Keywords: International law History ; International law ; History ; Völkerrecht ; Geschichte
    Abstract: This handbook provides an authoritative and original overview of the origins of public international law. It analyses the modern history of international law from a global perspective, and examines the lives of those who were most responsible for shaping it.
    DOI: 10.1093/law/9780199599752.001.0001
    URL: Volltext
    URL: lizenzpflichtig
    URL: Rezension
    URL: Rezension
    URL: Inhaltsverzeichnis
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  • 38
    Online Resource
    Online Resource
    The Oxford handbook of criminological theory (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199971077
    Language: English
    Pages: 1 Online-Ressource (xviii, 734 Seiten)
    Series Statement: The Oxford handbooks in criminology and criminal justice
    Series Statement: Oxford handbooks in criminology and criminal justice
    Parallel Title: Erscheint auch als The Oxford handbook of criminological theory
    DDC: 364.01
    RVK:
    PH 8030
    Keywords: Criminology ; Criminology ; Aufsatzsammlung ; Kriminologie
    Abstract: This handbook presents a series of essays that captures not the past of criminology, but where theoretical explanation is headed. The volume is replete with ideas, discussions of substantive topics with salient theoretical implications, and reviews of literatures that illuminate avenues along which theory and research evolve.
    DOI: 10.1093/oxfordhb/9780199747238.001.0001
    URL: Volltext
    URL: Volltext  (lizenzpflichtig)
    URL: lizenzpflichtig
    URL: Inhaltsverzeichnis
    URL: Klappentext
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  • 39
    Online Resource
    Online Resource
    Manifest madness : mental incapacity in criminal law (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199698592
    Language: English
    Pages: 1 Online-Ressource (xxii, 282 Seiten)
    Edition: First edition
    Series Statement: Oxford monographs on criminal law and justice
    RVK:
    PH 3130
    Keywords: Criminal or forensic psychology ; Legal history ; Criminal justice law ; Criminal procedure ; Psychiatry ; Täter ; Psychische Störung ; Schuldunfähigkeit
    Abstract: Whether it is a question of the age below which a child cannot be held liable for their actions, or the attribution of responsibility to defendants with mental illnesses, mental incapacity is a central concern for legal actors, policy makers, and legislators when it comes to crime and justice. Understanding the terrain of mental incapacity in criminal law is notoriously difficult; it involves tracing overlapping and interlocking legal doctrines, current and past practices including those of evidence and proof, and also medical and social understanding of mental order and incapacity. Bringing together previously disparate discussions on criminal responsibility from law, psychology, and philosophy, this book provides a close study of mental incapacity defences, analysing their development through historical cases to the modern era. It maps the shifting boundaries between normality and abnormality as constructed in law, arguing that ‘manifest madness’ — the distinct character of mental incapacity revealed by this interdisciplinary approach — has a broad significance for understanding the criminal law as a whole
    Note: Literaturverzeichnis: Seite 259-273 , English
    URL: OAPEN Library: download the publication
    URL: OAPEN Library: description of the publication
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  • 40
    Book
    Book
    Global justice and territory (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199580217
    Language: English
    Pages: x, 192 Seiten , 24 cm
    Parallel Title: Erscheint auch als Nine, Cara Global justice and territory
    DDC: 341.42
    RVK:
    PR 2203
    RVK:
    MD 4700
    RVK:
    MD 6500
    Keywords: Territory, National ; Boundary disputes ; Jurisdiction, Territorial ; Territory, National ; Sovereignty ; Boundary disputes ; Justice ; International obligations ; Gerechtigkeit ; Staatsgebiet
    Note: Includes bibliographical references and index.- Hier auch später erschienene, unveränderte Nachdrucke
    URL: Autorenbiografie
    URL: Verlagsangaben
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    MPI-MMG
  • 41
    Book
    Book
    The concept of law (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 0199644705 , 9780199644704 , 9780199644698 , 0199644691
    Language: English
    Pages: lv, 333 Seiten , 22 cm
    Edition: 3rd. edition
    Series Statement: Clarendon law series
    Parallel Title: Erscheint auch als Hart, H. L. A., 1907 - 1992 The concept of law
    DDC: 340.1
    RVK:
    CI 6418
    RVK:
    PI 3000
    Keywords: Jurisprudence Methodology ; Law Philosophy ; Jurisprudence ; Methodology ; Rechtsbegriff ; Rechtsphilosophie ; Rechtstheorie
    Note: Hier auch später erschienene, unveränderte Nachdrucke
    URL: Inhaltsverzeichnis
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    MPI-MMG
  • 42
    Book
    Book
    Brownlie's principles of public international law (2012)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199699698 , 9780199654178
    Language: English
    Pages: lxxx, 803 Seiten
    Edition: Eighth edition
    Former Title: Fortsetzung von Brownlie, Ian, 1932 - 2010 Principles of public international law
    RVK:
    PR 2157
    Keywords: International law ; Internationales Recht ; Öffentliches Recht
    Abstract: Brownlie's Principles of Public International Law has been the definitive guide to international law for over 40 years. This eighth edition, updated by James Crawford, builds on the reputation of its predecesors, providing outstanding, lucid and up-to-date treatment of all of the main issues in international law today
    Note: Hier auch später erschienene, unveränderte Nachdrucke
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  • 43
    Online Resource
    Online Resource
    The changing character of war (2011)
    Oxford : Oxford University Press
    Details
    ISBN: 9780191803543
    Language: English
    Pages: 1 Online-Ressource (x, 564 Seiten)
    DDC: 355.02
    RVK:
    PR 2622
    RVK:
    MK 3100
    RVK:
    LB 51000
    RVK:
    NK 7010
    Keywords: Geschichte ; Krieg ; Politische Theorie ; War ; War (Philosophy) ; Aufsatzsammlung
    Abstract: 'The Changing Character of War' unites scholars from the disciplines of history, politics, law and philosophy to ask in what ways the character of war today has changed from war in the past and how the wars of today differ from each other.
    Note: Includes bibliographical references and index
    DOI: 10.1093/acprof:osobl/9780199596737.001.0001
    URL: http://dx.doi.org/10.1093/acprof:osobl/9780199596737.001.0001
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    Online Resource
    HeBIS
  • 44
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264115026
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Taxation ; Italy ; Italien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264115026-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 45
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117860
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117860-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 46
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117617
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8080
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117617-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 47
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117655
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117655-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 48
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117983
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency
    DOI: 10.1787/9789264117983-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 49
    Online Resource
    Online Resource
    Corporate Governance of Listed Companies in China : Self-Assessment by the China Securities Regulatory Commission (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264119208
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Corporate governance of listed companies in China
    DDC: 338.60951
    RVK:
    PU 8450
    Keywords: Corporate Governance ; Aktiengesellschaft ; Aufsichtsrat ; China ; Governance ; Industry and Services ; China, People’s Republic ; China ; Corporate Governance
    Abstract: This report looks at the institutional framework of corporate governance in China through the prism of the OECD Principles of Corporate Governance and is a product of the ongoing OECD-China Policy Dialogue on Corporate Governance. By assessing a broad range of laws, regulations and codes, it provides a valuable reference for understanding how much has been achieved in Chinese corporate governance and the main ambitions of future reform efforts. The report shows that corporate governance has improved significantly since the Chinese stock market was created in 1990, with important achievements in establishing and developing the legal and regulatory framework. The OECD-China Self-Assessment represents a thorough review of all laws, regulations and codes that relate to every principle recommended by the OECD Principles of Corporate Governance. It documents the advances in the Chinese Corporate Governance framework. Building on this report, bilateral co-operation between China and the OECD will continue to enhance the understanding of China’s corporate governance system and how it impacts on company and investor behaviour.
    DOI: 10.1787/9789264119208-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 50
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114708
    Language: English
    Pages: Online-Ressource (98 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; France 2011 ; Combiné ; Phase 1 Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Taxation ; France ; Frankreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264114708-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 51
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114661
    Language: English
    Pages: Online-Ressource (102 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Suisse 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Taxation ; Switzerland ; Schweiz ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264114661-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 52
    Online Resource
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Kingdom 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118164
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Taxation ; United Kingdom ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264118164-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 53
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117723
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Taxation ; Austria ; Österreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117723-en
    URL: Volltext
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  • 54
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turks and Caicos Islands 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118119
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264118119-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 55
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117709
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117709-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 56
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117884
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Luxembourg 2011 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264117884-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 57
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117983
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117983-en
    URL: Volltext
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  • 58
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117860
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117860-en
    URL: Volltext
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  • 59
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096851
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096851-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 60
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264115026
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264115026-en
    URL: Volltext
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  • 61
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264110489
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264110489-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 62
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114708
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : France 2011 : Combiné : Phase 1 + Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264114708-en
    URL: Volltext
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  • 63
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117655
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117655-en
    URL: Volltext
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  • 64
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117709
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117709-en
    URL: Volltext
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  • 65
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turks and Caicos Islands 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118119
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    DOI: 10.1787/9789264118119-en
    URL: Volltext
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  • 66
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117617
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8080
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117617-en
    URL: Volltext
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  • 67
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Kingdom 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264118164
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264118164-en
    URL: Volltext
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  • 68
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117723
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Österreich ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117723-en
    URL: Volltext
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  • 69
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108738
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108738-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 70
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Estonia 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108752
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108752-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 71
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Bahamas 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108295
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108295-en
    URL: Volltext
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  • 72
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Trinidad and Tobago 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096936
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096936-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 73
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108868
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108868-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 74
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114661
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Suisse 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Schweiz ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264114661-en
    URL: Volltext
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  • 75
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117884
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Luxembourg 2011 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    DOI: 10.1787/9789264117884-en
    URL: Volltext
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    MPI Ethno. Forsch.
  • 76
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096905
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096905-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 77
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ireland 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097155
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097155-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 78
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Norway 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097254
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097254-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 79
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Denmark 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097094
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dänemark ; Taxation ; Denmark ; Dänemark ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097094-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: Volltext
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  • 80
    Online Resource
    Online Resource
    Refugees in international relations (2011)
    Oxford : Oxford University Press
    Details
    ISBN: 9780191613074
    Language: English
    Pages: 1 Online-Ressource (xxix, 337 Seiten) , Illustrationen
    Edition: 1. publ.
    Series Statement: Ebrary online
    Parallel Title: Erscheint auch als Refugees in international relations
    DDC: 325.21
    RVK:
    LB 56000
    RVK:
    PR 2214
    Keywords: Global Internationale Beziehungen ; Flüchtlinge ; Vertreibung ; Displaced Persons ; Internationale Migration ; Binnenwanderung ; Kriegsfolgen ; Flüchtlingspolitik ; United Nations High Commissioner for Refugees Internationales Flüchtlingsabkommen ; Humanitäre Lage ; Paternalismus ; Rechtslage ; Rechtsschutz ; Ethik ; Feminismus ; Nachkonfliktphase ; Peacebuilding ; Nationen- und Staatenbildung ; Internationale wirtschaftliche Akteure ; Flüchtling ; Internationale Politik ; Aufsatzsammlung ; Refugees ; Forced migration ; Political aspects ; Aufsatzsammlung ; Internationale Politik ; Flüchtling
    URL: Volltext
    URL: Inhaltsverzeichnis
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    Online Resource
    BSZ
  • 81
    Book
    Book
    Giving well : the ethics of philanthropy (2011)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199739073
    Language: English
    Pages: ix, 306 p , ill , 24 cm
    DDC: 174/.93617
    RVK:
    LB 30000
    RVK:
    CC 7200
    RVK:
    PI 3580
    Keywords: Charities Moral and ethical aspects ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Wohltätigkeit ; Ethik ; Organisation
    Note: Includes bibliographical references and index
    URL: Inhaltsverzeichnis
    URL: Klappentext
    URL: Inhaltsverzeichnis
    URL: Klappentext
    URL: Inhaltsverzeichnis
    URL: Klappentext
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    Book
    BSZ
    GBV
    KOBV
    MPI-MMG
  • 82
    Online Resource
    Online Resource
    Global migration governance (2011)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199600458 , 9780191723544 (Sekundärausgabe)
    Language: English
    Pages: 1 Online-Ressource
    Edition: Online-Ausg. Online-Ressource ISBN 9780191723544
    Edition: [Online-Ausg.]
    DDC: 325.1
    RVK:
    MS 1560
    RVK:
    PR 2214
    RVK:
    LB 56000
    RVK:
    MS 3600
    Keywords: Einwanderung ; Auswanderung ; Politik ; Migration ; Internationale Kooperation ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung
    Abstract: In the context of the growing politicisation of migration, a debate has emerged in policy and academia on the need to develop global governance on migration to facilitate better inter-state cooperation. This book provides an introduction to the institutions, politics and normative dimensions of international migration.
    Note: Includes bibliographical references and index , Online-Ausg.:
    DOI: 10.1093/acprof:oso/9780199600458.001.0001
    URL: http://dx.doi.org/10.1093/acprof:oso/9780199600458.001.0001
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: lizenzpflichtig
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    BSZ
    GBV
    KOBV
    HeBIS
  • 83
    Online Resource
    Online Resource
    Taxation and Employment (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264120808
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.21
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation and employment
    DDC: 331.11
    RVK:
    PP 8105
    Keywords: Einkommensteuer ; Steuerpolitik ; Erwerbstätigkeit ; Niedrigeinkommen ; Ältere Arbeitskräfte ; Hochqualifizierte Arbeitskräfte ; OECD-Staaten ; Employment ; Taxation ; OECD ; Steuerpolitik ; Einkommensteuer ; Beschäftigung ; Niedriglohn ; Älterer Arbeitnehmer ; Hochqualifizierter Beruf
    Abstract: This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges. Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers. This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers. As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.
    DOI: 10.1787/9789264120808-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: Volltext
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  • 84
    Online Resource
    Online Resource
    The Call for Innovative and Open Government : An Overview of Country Initiatives (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264107052
    Language: English
    Pages: Online-Ressource (312 p.)
    Parallel Title: Erscheint auch als The call for innovative and open government
    DDC: 352.8/8
    RVK:
    PL 625
    Keywords: Öffentliche Dienstleistung ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; Electronic books ; OECD ; Öffentlicher Sektor ; Öffentliche Dienstleistung ; Internationaler Vergleich
    Abstract: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation; a more effective and performance-oriented public service; promotion of open and transparent government; and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation.
    DOI: 10.1787/9789264107052-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: Volltext
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  • 85
    Online Resource
    Online Resource
    The Oxford handbook of philosophy of criminal law (2011)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199897506
    Language: English
    Pages: 1 Online-Ressource (xii, 525 Seiten)
    Parallel Title: Erscheint auch als The Oxford handbook of philosophy of criminal law
    DDC: 345/.001
    RVK:
    CC 7600
    RVK:
    PH 2280
    Keywords: Criminal law Philosophy ; Criminal law Philosophy
    Abstract: This title contains 17 original essays by leading thinkers in the field and covers the field's major topics including limits to criminalization, obscenity and hate speech, blackmail, the law of rape, attempts, accomplice liability, causation responsibility, justification and excuse, duress, and more.
    DOI: 10.1093/oxfordhb/9780195314854.001.0001
    URL: Volltext
    URL: Volltext
    URL: lizenzpflichtig
    URL: Inhaltsverzeichnis
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  • 86
    Book
    Book
    The 1951 Convention relating to the Status of Refugees and its 1967 Protocol : a commentary (2011)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199542512 , 0199542511
    Language: English
    Pages: cxxxiii, 1799 Seiten
    Additional Information: Rezensiert in Dörig, Harald, 1953 - The 1951 Convention relating to the status of refugees and its 1967 Protocol 2012
    Series Statement: Oxford commentaries on international law
    Parallel Title: Erscheint auch als The 1951 Convention relating to the status of refugees and its 1967 Protocol
    DDC: 341.486
    RVK:
    PR 2214
    Keywords: Kommentar ; Convention relating to the Status of Refugees 1951 Juli 28
    URL: Inhaltsverzeichnis
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    MPI-MMG
    MPI Ethno. Forsch.
  • 87
    Online Resource
    Online Resource
    Discovering indigenous lands : the doctrine of discovery in the English colonies (2010)
    Oxford : Oxford University Press
    Details
    ISBN: 9780191594465 , 0191594466
    Language: English
    Pages: 1 Online-Ressource
    DDC: 342.4'10413
    RVK:
    NO 7100
    RVK:
    NP 5700
    RVK:
    NQ 9410
    RVK:
    PU 4340
    RVK:
    LB 53605
    RVK:
    LB 53610
    RVK:
    LB 53680
    RVK:
    LB 53685
    RVK:
    LB 78605
    RVK:
    LB 78610
    RVK:
    LB 78680
    RVK:
    LB 78685
    Keywords: Kolonie ; Indigenes Volk ; Siedler ; Kolonialrecht ; Constitutional law Colonies ; Indigenous peoples Civil rights ; Colonies ; Großbritannien
    Abstract: North America, New Zealand and Australia were colonised by England under an international legal principle that is known today as the doctrine of discovery. This book analyses how this doctrine was used to gain control over the indigenous peoples, and how this control continues to this day.
    Note: Includes bibliographical references and index
    DOI: 10.1093/acprof:oso/9780199579815.001.0001
    URL: http://dx.doi.org/10.1093/acprof:oso/9780199579815.001.0001
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    HeBIS
  • 88
    Online Resource
    Online Resource
    Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088016
    Language: English
    Pages: Online-Ressource (224 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Mise en œuvre des standards de transparence fiscale ; Manuel pour les évaluateurs et les juridictions
    Parallel Title: Erscheint auch als Implementing the tax transparency standards
    RVK:
    PP 8070
    Keywords: Taxation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264088016-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 89
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bermuda 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095458
    Language: English
    Pages: Online-Ressource (74 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8665
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Taxation ; Bermuda ; OECD ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095458-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 90
    Online Resource
    Online Resource
    Tax Expenditures in OECD Countries (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264076907
    Language: English
    Pages: Online-Ressource (242 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les dépenses fiscales dans les pays de l'OCDE
    Parallel Title: Druckausg. OECD Tax expenditures in OECD countries
    RVK:
    PP 8105
    RVK:
    QL 400
    Keywords: Steuervergünstigung ; OECD-Staaten ; Tax expenditures OECD countries ; Governance ; Taxation ; OECD ; Mitgliedsstaaten ; Steuervergünstigung ; Steuerbefreiung ; Steuerpolitik ; Effizienz
    Abstract: In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.
    Note: Franz. Ausg. u.d.T.: Les dépenses fiscales dans les pays de l'OCDE
    DOI: 10.1787/9789264076907-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 91
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095625
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095625-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 92
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095588-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 93
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bermuda 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    Language: English
    Edition: 2010
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8665
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    DOI: 10.1787/9789264095458-en
    URL: Volltext
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    Online Resource
    MPI Ethno. Forsch.
  • 94
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095564
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095564-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 95
    Online Resource
    Online Resource
    Better Regulation in Europe: Germany 2010 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264085886
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa; Deutschland 2010
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa: Deutschland 2010
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    QG 215
    RVK:
    QR 300
    RVK:
    PL 387
    RVK:
    PI 3090
    Keywords: Regulierung ; Deutschland ; Governance ; Germany ; Deutschland ; Regulierung
    Abstract: This report maps and analyses the core issues which together make up effective regulatory management for Germany, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include: strategy and policies for improving regulatory management; institutional capacities for effective regulation and the broader policy making context; transparency and processes for effective public consultation and communication; processes for the development of new regulations, including impact assessment and for the management of the regulatory stock, including administrative burdens; compliance rates, enforcement policy and appeal processes; and the multilevel dimension: interface between different levels of government and interface between national processes and those of the EU. This book is part of a project examining better regulation, being carried out in partnership with the European Commission.
    DOI: 10.1787/9789264085886-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 96
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095472
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095472-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 97
    Book
    Book
    The Oxford handbook of genocide studies (2010)
    Oxford : Oxford University Press
    Details
    ISBN: 9780199232116 , 9780199677917
    Language: English
    Pages: xiii, 675 Seiten , Diagramm
    Series Statement: Oxford handbooks
    DDC: 364.15/1
    RVK:
    MD 8980
    RVK:
    LB 51000
    RVK:
    MD 8920
    RVK:
    CC 7200
    RVK:
    PR 2210
    RVK:
    NK 1300
    Keywords: Genocide Handbooks, manuals, etc ; Völkermord ; Genozid ; Gewalt ; Staatliche Gewalt ; Handbuch ; Nachschlagewerk ; Geschichte ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Völkermord ; Geschichte
    Note: Literaturangaben , ***Hier auch später erschienene, unveränderte Nachdrucke.***Unchanged reprints that were published later are included here.***
    URL: Inhaltsverzeichnis
    URL: http://www.h-net.org/reviews/showrev.php?id=34345
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: http://www.h-net.org/reviews/showrev.php?id=34345
    URL: Inhaltsverzeichnis
    URL: Rezension
    URL: Inhaltsverzeichnis
    URL: http://www.h-net.org/reviews/showrev.php?id=34345
    URL: Inhaltsverzeichnis
    URL: Rezension
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: http://www.h-net.org/reviews/showrev.php?id=34345
    URL: Inhaltsverzeichnis
    URL: Rezension
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    Book
    HU Berlin
    München BSB
    München UB
    Würzburg UB
    Regensburg UB
    BSZ
    GBV
    KOBV
    BVB
    MPI-MMG
    MPI Ethno. Forsch.
  • 98
    Book
    Book
    A theory of constitutional rights (2010)
    Oxford : Oxford University Press
    Details
    ISBN: 0199584230 , 9780198258216 , 9780199584239
    Language: English
    Pages: liii, 462 Seiten , Illustrationen , 24 cm
    Edition: Reprinted
    Uniform Title: Theorie der Grundrechte
    DDC: 342.08501
    RVK:
    PL 220
    RVK:
    PL 400
    Keywords: Civil rights ; Constitutional law ; Verfassungsrecht ; Grundrecht ; Theorie
    Description / Table of Contents: Literaturverz. S. [434] - 455
    Note: 1. publ. 2002. - Includes bibliographical references and index. - Translated from the German. - Originally published 1985 by Nomos-Verlagsges., Baden-Baden
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    MPI Ethno. Forsch.
  • 99
    Online Resource
    Online Resource
    Foreign Workers and Law Enforcement in Japan (2010)
    Florence : Taylor and Francis | Ann Arbor, Michigan : ProQuest
    Details
    ISBN: 9780203845691
    Language: English
    Pages: 1 Online-Ressource (388 pages)
    Edition: 1st ed.
    Series Statement: Routledge Library Editions: Japan
    DDC: 305.562
    RVK:
    PH 8030
    Keywords: Electronic books
    Abstract: This is a detailed study of the extent to which an increased influx of foreign workers is a threat to law and order in the context of the data-generating process of police statistics and the media coverage of "crimes" committed by foreigners. It shows that a general mood in which foreign workers are viewed as potential danger to Japanese society "protects" the criminalization of foreign "illegal" migrant workers. The work begins by tracing the upsurge of "illegal" foreign workers in Japan. It builds a social profile of these "illegals" showing that because of fear of expulsion, lack of knowledge of the law and over-dependence on employer and workplace, their ability to avail themselves off the protection of the law is neglible, and they are always at risk of becoming victims to multiple exploitation.
    Note: Description based on publisher supplied metadata and other sources
    URL: FULL  ((OIS Credentials Required))
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    Online Resource
    KOBV
    HeBIS
  • 100
    Online Resource
    Online Resource
    Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9264088008 , 9789264088009
    Language: English
    Pages: Online-Ressource (219 p)
    Edition: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Parallel Title: Print version Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions
    DDC: 352.44
    RVK:
    PP 8070
    Keywords: Taxation ; Taxation Law and legislation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews.  It provides contextual background information on the Global Forum and the peer review process.  It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process.  Assessors should be familiar with the information and documents contained in this handbook as it wi
    Description / Table of Contents: About the Global Forum; About this Handbook; The Peer Review Process; Key Documents of the Global Forum for Peer Reviews; Terms of Reference; Methodology; Assessment Criteria; Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary; The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary; Enabling Effective Exchange of Information: Availability and Reliability - StandardThe Joint Ad Hoc Group on Accounts(JAHGA) Report; The 2006 OECD Manual on Information Exchange - Module on General and Legal Aspects of Exchange of Information
    Description / Table of Contents: The 2006 OECD Manual on Information Exchange - Module 1 on Exchange of Information on RequestThe OECD's Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes;
    Note: "Global Forum on Transparency and Exchange of Information for Tax Purposes , Also available in French: Mise en oeuvre des standards de transparence fiscale : manuel pour les évaluateurs et les juridictions , Includes bibliographical references , Electronic reproduction; Available via World Wide Web
    DOI: 10.1787/9789264088016-en
    URL: Volltext
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