Your email was sent successfully. Check your inbox.

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

Proceed reservation?

Export
Filter
  • Paris : OECD Publishing  (42)
  • Cambridge [u.a.] : Cambridge Univ. Press  (30)
  • Paris
  • [Erscheinungsort nicht ermittelbar] : IntechOpen
  • Taxation  (40)
  • Geschichte  (17)
  • History
  • Internationaler Vergleich
  • Science and Technology
  • Law  (72)
Material
Language
Keywords
  • 1
    ISBN: 9789264285675
    Language: English
    Pages: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - peer review reports on the exchange of information on tax rulings
    RVK:
    Keywords: Information ; Steuerpolitik ; Unternehmensbesteuerung ; Besteuerungsverfahren ; Taxation ; Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmen ; Steuerrecht ; Steuerplanung ; Geschichte 2016
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 100 jurisdictions have joined the Inclusive Framework and will take part in a peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses countries against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges of rulings; and v) transparency on certain aspect of intellectual property regimes. This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. It covers the jurisdictions which participated in the BEPS Project prior to the creation of the Inclusive Framework, and it assesses implementation for the 1 January 2016 – 31 December 2016 period.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
    RVK:
    Keywords: Science and Technology ; Bericht ; Big Data ; Weltwirtschaft ; Wohlstand
    Abstract: Today, the generation and use of huge volumes of data are redefining our “intelligence” capacity and our social and economic landscapes, spurring new industries, processes and products, and creating significant competitive advantages. In this sense, data-driven innovation (DDI) has become a key pillar of 21st-century growth, with the potential to significantly enhance productivity, resource efficiency, economic competitiveness, and social well-being. Greater access to and use of data create a wide array of impacts and policy challenges, ranging from privacy and consumer protection to open access issues and measurement concerns, across public and private health, legal and science domains. This report aims to improve the evidence base on the role of DDI for promoting growth and well-being, and provide policy guidance on how to maximise the benefits of DDI and mitigate the associated economic and societal risks.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
    RVK:
    RVK:
    RVK:
    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
    RVK:
    RVK:
    RVK:
    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
    RVK:
    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
    RVK:
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 7
    ISBN: 9781107646995 , 9780521761734
    Language: English
    Pages: XXIII, 320 S.
    Edition: 1. paperback ed.
    DDC: 306.301
    RVK:
    Keywords: Geschichte ; Geschichte ; Gewalt ; Politik ; Politische Gewalt ; Soziale Kontrolle ; Soziale Werte ; Wirtschaftstheorie ; Geschichte ; Violence Economic aspects ; History ; State, The History ; Social control History ; Gewalt ; Sozialordnung ; Gesellschaft ; Gesellschaft ; Gewalt ; Sozialordnung ; Geschichte
    Abstract: All societies must deal with the possibility of violence, and they do so in different ways. This study integrates the problem of violence into a larger social science and historical framework, showing how economic and political behavior are closely linked.
    Note: Originally published: 2009. - "With a new preface and afterword by the authors"--Cover. - Includes bibliographical references (pages 283-305) and index , Includes bibliographical references and index
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 8
    ISBN: 9781107020290
    Language: English
    Pages: XV, 592 S.
    Series Statement: Cambridge international trade and economic law
    Uniform Title: Entwicklungsverwaltungsrecht 〈engl.〉
    Dissertation note: Zugl.: Frankfurt am Main, Goethe-Univ., Habil.-schrift u.d.T.: Entwicklungsverwaltungsrecht. Theorie und Dogmatik des Rechts der Entwicklungszusammenarbeit
    DDC: 343.07/4
    RVK:
    Keywords: Administrative law ; Economic development International cooperation ; Economic development projects ; International organization ; Entwicklungshilfe ; Entwicklungszusammenarbeit ; Internationale Kooperation ; Internationales Recht ; Rechtsnorm ; Richtlinie ; Regel ; Geschichte ; Effektivität ; Entwicklung ; Tendenz ; Erde ; Hochschulschrift ; Deutschland ; Europäische Union ; Weltbank ; Entwicklungszusammenarbeit ; Global Governance ; Internationales Verwaltungsrecht
    Note: Includes bibliographical references and index
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
    RVK:
    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 10
    ISBN: 9781107014497
    Language: English
    Pages: IX, 319 S. , Ill.
    Edition: 1. publ.
    DDC: 340.072/2
    RVK:
    RVK:
    Keywords: Law Historiography ; Konferenzschrift ; Aufsatzsammlung ; Rechtsgeschichtsschreibung ; Rechtsgeschichtsschreibung ; Wissenschaftsmethode ; Juristische Methodik ; Geschichte
    Abstract: "Drawing together leading legal historians from a range of jurisdictions and cultures, this collection of essays addresses the fundamental methodological underpinning of legal history research. Via a broad chronological span and a wide range of topics, the contributors explore the approaches,methods and sources that together formthe basis of their research and shed light on the complexities of researching into the history of the law. By exploring the challenges posed by visual, unwritten and quasi-legal sources, the difficulties posed by traditional archival material and the novelty of exploring the development of legal culture and comparative perspectives, the book reveals the richness and dynamism of legal history research"--
    Abstract: "Drawing together leading legal historians from a range of jurisdictions and cultures, this collection of essays addresses the fundamental methodological underpinning of legal history research. Via a broad chronological span and a wide range of topics, the contributors explore the approaches, methods and sources that together form the basis of their research and shed light on the complexities of researching into the history of the law. By exploring the challenges posed by visual, unwritten and quasi-legal sources, the difficulties posed by traditional archival material and the novelty of exploring the development of legal culture and comparative perspectives, the book reveals the richness and dynamism of legal history research"--
    Description / Table of Contents: Machine generated contents note: Introduction Anthony Musson and Chantal Stebbings; Foreword: reflections on 'doing' legal history Sir John Baker; 1. Editing law reports and doing legal history: compatible or incompatible projects Paul Brand; 2. The indispensability of manuscript case notes to eighteenth-century barristers and judges James Oldham; 3. Judging the judges: the reputations of nineteenth century judges and their sources Patrick Polden; 4. Benefits and barriers: the making of Victorian legal history Chantal Stebbings; 5. The historical turn in late nineteenth-century American legal thought David M. Rabban; 6. The methodological debates in German speaking Europe (1960-1990) Marcel Senn; 7. Exploring the minds of lawyers: the duty of the legal historian to write the books of non-written law Dirk Heirbaut; 8. Comparative legal history: a methodology David Ibbetson; 9. 'They put to the torture all the ancient monuments': reflections on making eighteenth-century Irish legal history Sean Donlan; 10. The politics of historiography and the taxonomies of the colonial past: law, history and the tribes Paul McHugh; 11. Lay legal history Wilf Prest; 12. Antiquarianism and legal history Michael Stuckey; 13. Re-examining King John and Magna Carta: reflections on reasons, methodology and methods Jane Frecknall-Hughes; 14. Visual sources: mirror of justice or 'through a glass darkly'? Anthony Musson; 15. Sanctity, superstition and the death of Sarah Jacob Richard Ireland.
    Note: Includes bibliographical references and index
    URL: Cover
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 11
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 1107010985 , 110764819X , 9781107010987 , 9781107648197
    Language: English
    Pages: XVI, 184 S , 23 cm
    Edition: 2. ed.
    Series Statement: Cambridge introductions to philosophy and law
    DDC: 323
    RVK:
    RVK:
    Keywords: Civil rights ; Human rights ; Civil rights ; Human rights ; Grundrecht ; Politisches Recht ; Rechtsphilosophie ; Geschichte
    Abstract: "A thoroughly updated second edition that is an accessible introduction to the history, logic, moral implications, and political tendencies of the idea of rights"--
    Description / Table of Contents: Machine generated contents note: Part I. The First Expansionary Era: 1. The prehistory of rights; 2. The rights of man: the enlightenment; 3. Mischievous nonsense?; 4. The nineteenth century: consolidation and retrenchment; 5. The conceptual neighborhood of rights: Wesley Newcomb Hohfeld; Part II. The Second Expansionary Era: 6. The universal declaration, and a revolt against utilitarianism; 7. The nature of rights: 'choice' theory and 'interest' theory; 8. A right to do wrong? two conceptions of moral rights; 9. The pressure of consequentialism; 10. What is interference?; 11. The future of rights; 12. Conclusion.
    Note: Formerly CIP Uk. - Includes bibliographical references and index. - Machine generated contents note: Part I. The First Expansionary Era: 1. The prehistory of rights; 2. The rights of man: the enlightenment; 3. Mischievous nonsense?; 4. The nineteenth century: consolidation and retrenchment; 5. The conceptual neighborhood of rights: Wesley Newcomb Hohfeld; Part II. The Second Expansionary Era: 6. The universal declaration, and a revolt against utilitarianism; 7. The nature of rights: 'choice' theory and 'interest' theory; 8. A right to do wrong? two conceptions of moral rights; 9. The pressure of consequentialism; 10. What is interference?; 11. The future of rights; 12. Conclusion. - 1. ed. publ. 2004
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 12
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 9781107019973 , 9781107417052
    Language: English
    Pages: XX, 277 S.
    Series Statement: Cambridge studies in international and comparative law 91
    Series Statement: Cambridge studies in international and comparative law
    Parallel Title: Online-Ausg. Evans, E. Christine The right to reparation in international law for victims of armed conflict
    Dissertation note: Teilw. zugl.: London, London School of Economics and Political Science, Diss., 2010
    DDC: 340.9
    RVK:
    Keywords: War reparations ; Restorative justice ; Reparations for historical injustices ; Reparation (Criminal justice) ; War reparations ; Restorative justice ; Reparations for historical injustices ; Hochschulschrift ; Bewaffneter Konflikt ; Völkerrecht ; Reparationen ; Internationaler Vergleich
    Abstract: "In this evaluation of the international legal standing of the right to reparation and its practical implementation at the national level, Christine Evans outlines State responsibility and examines the jurisprudence of the International Court of Justice, the Articles on State Responsibility of the International Law Commission and the convergence of norms in different branches of international law, notably human rights law, humanitarian law and international criminal law. Case studies of countries in which the United Nations has played a significant role in peace negotiations and post-conflict processes allow her to analyse to what extent transitional justice measures have promoted State responsibility for reparations, interacted with human rights mechanisms and prompted subsequent elaboration of domestic legislation and reparations policies. In conclusion, she argues for an emerging customary right for individuals to receive reparations for serious violations of human rights and a corresponding responsibility of States"--
    Description / Table of Contents: Machine generated contents note: 1. Introduction, objectives and method; Part I. Responsibility and Legal Standards: 2. State responsibility, the international legal order and development of legal norms for victims; 3. Human rights jurisprudence on reparations, international and regional; 4. Victims' rights in international criminal law; 5. Legal state of play: convergence of international law and reparation as an individual legal right with customary recognition; Part II. Transferring Standards into Reality: 6. The role of the UN, promotion of victims' rights and reparations in practice; 7. Case study: reparations in Guatemala; 8. Case study: reparations in Sierra Leone; 9. Case study: reparations in East Timor; 10. Case study: reparations in Colombia; 11. Reparations in practice: comparative analysis of practice, lessons learnt and future challenges; 12. The right to reparation and implementation of the legal norm: emerging convergence of law and practice?
    Note: Literaturverz. S. 239 - 264
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 13
    ISBN: 9789264118164
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Taxation ; United Kingdom ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 14
    ISBN: 9789264097155
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 15
    ISBN: 9789264108868
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 16
    ISBN: 9789264097254
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 17
    ISBN: 9789264108738
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 18
    ISBN: 9789264118119
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 19
    ISBN: 9789264096851
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 20
    ISBN: 9789264096936
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 21
    ISBN: 9789264096905
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 22
    ISBN: 9789264108752
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 23
    ISBN: 9789264110489
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 24
    ISBN: 9789264108295
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 25
    ISBN: 9264097104 , 9789264097094 , 9789264097100
    Language: English
    Pages: Online-Ressource (103 p)
    Edition: Online-Ausg. 2011 Electronic reproduction; Available via World Wide Web
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    RVK:
    Keywords: Taxation International cooperation ; Taxation ; Taxation Law and legislation ; Dänemark ; Finanzverwaltung ; Steuersystem ; Internationale Kooperation
    Note: "January 2011 (reflecting the legal and regulatory framework as at August 2010) , Electronic reproduction; Available via World Wide Web
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 26
    ISBN: 9789264117617
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 27
    ISBN: 9789264117723
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Taxation ; Austria ; Österreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 28
    ISBN: 9789264117860
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 29
    ISBN: 9789264117655
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 30
    ISBN: 9789264117983
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 31
    ISBN: 9789264114708
    Language: English
    Pages: Online-Ressource (98 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; France 2011 ; Combiné ; Phase 1 Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Taxation ; France ; Frankreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 32
    ISBN: 9789264114661
    Language: English
    Pages: Online-Ressource (102 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Suisse 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Taxation ; Switzerland ; Schweiz ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 33
    ISBN: 9789264115026
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Taxation ; Italy ; Italien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 34
    ISBN: 9789264117884
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Luxembourg 2011 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 35
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 9780521194266 , 9780521142571 , 0521194261 , 0521142571
    Language: English
    Pages: XIII, 351 S. , 24 cm
    Edition: 1. publ.
    Series Statement: Human rights in history
    Parallel Title: Erscheint auch als Human rights in the twentieth century
    DDC: 323.09
    RVK:
    RVK:
    RVK:
    Keywords: Human rights ; Human rights Cross-cultural studies ; Menschenrechte ; Geschichte, 20. Jh. ; Konferenzschrift ; Aufsatzsammlung ; Menschenrechtsverletzung ; Menschenrecht ; Durchsetzung ; Geschichte 1945-2000 ; Internationaler Vergleich
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 36
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 9780521138314 , 9780521198851 , 0521198852 , 0521138310
    Language: English
    Pages: XIV, 257 S. , Ill., graph. Darst. , 24 cm
    DDC: 341.6/9
    RVK:
    Keywords: Crimes against humanity ; War crimes ; Prosecution ; Evidence, Documentary ; Political violence History ; Civil war History ; War History ; Crimes against humanity ; War crimes ; Prosecution ; Evidence, Documentary ; Political violence ; History ; Civil war ; History ; War ; History ; Internationale Strafgerichtsbarkeit ; Völkerrechtliches Delikt ; Geschichte
    Description / Table of Contents: Machine generated contents note: 1. Assessing court histories of mass crimes; 2. What does the 'international' actually mean for international criminal trials?; 3. Contrasting evidence: international and common law approaches to expert testimony; 4. Does history have any legal relevance in international criminal trials?; 5. From monumental history to micro-histories; 6. Exoneration and mitigation in defense histories; 7. Misjudging Rwandan society and history at the international criminal tribunal for Rwanda; 8. Permanent justice: the international criminal court; 9. Conclusion: new directions in international criminal trials.
    Note: Includes bibliographical references (pages 231-244) and index , Hier auch später erschienene, unveränderte Nachdrucke
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 37
    ISBN: 9789264117709
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 38
    Language: English
    Edition: 2010
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264076907
    Language: English
    Pages: Online-Ressource (242 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les dépenses fiscales dans les pays de l'OCDE
    Parallel Title: Druckausg. OECD Tax expenditures in OECD countries
    RVK:
    RVK:
    Keywords: Steuervergünstigung ; OECD-Staaten ; Tax expenditures OECD countries ; Governance ; Taxation ; OECD ; Mitgliedsstaaten ; Steuervergünstigung ; Steuerbefreiung ; Steuerpolitik ; Effizienz
    Abstract: In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.
    Note: Franz. Ausg. u.d.T.: Les dépenses fiscales dans les pays de l'OCDE
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 40
    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:
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 41
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 42
    ISBN: 9789264095564
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 43
    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:
    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.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264088016
    Language: English
    Pages: Online-Ressource (224 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Mise en œuvre des standards de transparence fiscale ; Manuel pour les évaluateurs et les juridictions
    Parallel Title: Erscheint auch als Implementing the tax transparency standards
    RVK:
    Keywords: Taxation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 45
    ISBN: 0521765919 , 9780521765916 , 9781107617889
    Language: English
    Pages: VIII, 237 S. , graph. Darst. , 24 cm
    Parallel Title: Online-Ausg. Kayaoǧlu, Turan Legal imperialism
    Parallel Title: Online-Ausgabe Kayaoǧlu, Turan Legal imperialism
    DDC: 341.4
    RVK:
    RVK:
    Keywords: Exterritoriality ; Exterritoriality History ; Exterritoriality History ; Exterritoriality History ; Exterritoriality ; Exterritoriality ; History ; Sovereignty ; Japan ; Osmanisches Reich ; China ; Exterritorialität
    Description / Table of Contents: Introduction : extraterritoriality in British legal imperialism -- Positive law and sovereignty -- Extraterritoriality and legal imperialism -- Japan's rapid rise to sovereignty -- The Ottoman Empire's elusive dream of sovereignty -- China's struggle for sovereignty -- Conclusion: American legal imperialism : extraterritoriality today.
    Note: ***Hier auch später erschienene, unveränderte Nachdrucke.***Unchanged reprints that were published later are included here.*** , Includes bibliographical references (p. 205-222) and index
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 46
    ISBN: 9789264095458
    Language: English
    Pages: Online-Ressource (74 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Taxation ; Bermuda ; OECD ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 47
    ISBN: 0521820634 , 0521527503 , 9780521820639 , 9780521527507
    Language: English
    Pages: X, 396 S.
    Edition: Transferred to digital print.
    DDC: 304.66309
    RVK:
    Keywords: Genocide ; Crimes against humanity ; Genozid ; Völkermord ; Verbrechen gegen die Menschlichkeit ; Konferenzschrift ; Geschichte ; Völkermord ; Aufsatzsammlung
    Note: Enth. Literaturangaben und Index , Ursprüngliches Erscheinungsjahr: c2003
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264088008 , 9789264088009
    Language: English
    Pages: Online-Ressource (219 p)
    Edition: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Parallel Title: Print version Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions
    DDC: 352.44
    RVK:
    Keywords: Taxation ; Taxation Law and legislation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews.  It provides contextual background information on the Global Forum and the peer review process.  It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process.  Assessors should be familiar with the information and documents contained in this handbook as it wi
    Description / Table of Contents: About the Global Forum; About this Handbook; The Peer Review Process; Key Documents of the Global Forum for Peer Reviews; Terms of Reference; Methodology; Assessment Criteria; Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary; The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary; Enabling Effective Exchange of Information: Availability and Reliability - StandardThe Joint Ad Hoc Group on Accounts(JAHGA) Report; The 2006 OECD Manual on Information Exchange - Module on General and Legal Aspects of Exchange of Information
    Description / Table of Contents: The 2006 OECD Manual on Information Exchange - Module 1 on Exchange of Information on RequestThe OECD's Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes;
    Note: "Global Forum on Transparency and Exchange of Information for Tax Purposes , Also available in French: Mise en oeuvre des standards de transparence fiscale : manuel pour les évaluateurs et les juridictions , Includes bibliographical references , Electronic reproduction; Available via World Wide Web
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264024748
    Language: English
    Pages: Online-Ressource (147 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.18
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation of SMEs
    RVK:
    RVK:
    Keywords: KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Steuerrecht ; Klein- und Mittelbetrieb ; OECD
    Abstract: This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 50
    ISBN: 0521761735 , 9780521761734
    Language: English
    Pages: XVII, 308 Seiten , 24 cm
    Additional Information: Rezension Bates, Robert H., 1942 - [Rezension von: North, Douglass Cecil; Wallis, John Joseph; Weingast, Barry R., Violence and social orders, a conceptual framework for interpreting recorded human history] 2010
    Parallel Title: Online-Ausg. North, Douglass C Violence and Social Orders
    DDC: 306.301
    RVK:
    RVK:
    RVK:
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Geschichte ; Politik ; Gewalt ; Terrorismus ; Wirtschaftstheorie ; Soziale Werte ; Soziale Kontrolle ; Gesellschaftsordnung ; Violence Economic aspects ; History ; State, The History ; Social control History ; Staatstheorie ; Staatsstruktur ; Gewalt ; Gesellschaftsordnung ; Sozialordnung ; Soziale Kontrolle ; Buch ; Historische Darstellung ; Gesellschaft ; Gewalt ; Sozialordnung ; Geschichte
    Abstract: All societies must deal with the possibility of violence, and they do so in different ways. This study integrates the problem of violence into a larger social science and historical framework, showing how economic and political behavior are closely linked ...
    Abstract: The conceptual framework -- The natural state -- The natural state applied : English land law -- Open access orders -- The transition from limited to open access orders : the doorstep conditions -- The transition proper -- A new research agenda for the social sciences
    Description / Table of Contents: The conceptual framework -- The natural state -- The natural state applied : English land law -- Open access orders -- The transition from limited to open access orders : the doorstep conditions -- The transition proper -- A new research agenda for the social sciences.
    Note: Includes bibliographical references (p. 273 - 294) and index
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 51
    ISBN: 9780521870634 , 9780521690881 , 0521690889
    Language: English
    Pages: XII, 605 S. , ill , 24 cm
    Edition: 1. publ.
    Uniform Title: Sozialtheorie 〈engl.〉
    Parallel Title: Erscheint auch als Joas, Hans, 1948 - Social theory
    DDC: 300.1
    RVK:
    RVK:
    Keywords: Social sciences Philosophy 20th century ; History ; Sociology Philosophy 20th century ; History ; Soziologische Theorie ; Geschichte 1945-2004
    Abstract: "Social theory is the theoretical core of the social sciences, clearly distinguishable from political theory and cultural analysis. This book offers a unique overview of the development of social theory from the end of the Second World War in 1945 to the present day. Spanning the literature in English, French and German, it provides an excellent background to the most important social theorists and theories in contemporary sociological thought, with crisp summaries of the main books, arguments and controversies. It also deals with newly emerging schools from rational choice to symbolic interactionism, with new ambitious approaches (Habermas, Luhmann, Giddens, Bourdieu), structuralism and antistructuralism, critical revisions of modernization theory, feminism and neopragmatism. Written by two of the world's leading sociologists and based on their extensive academic teaching, this unrivalled work is ideal both for students in the social sciences and humanities and for anyone interested in contemporary theoretical debates."--BOOK JACKET
    Abstract: "Social theory is the theoretical core of the social sciences, clearly distinguishable from political theory and cultural analysis. This book offers a unique overview of the development of social theory from the end of the Second World War in 1945 to the present day. Spanning the literature in English, French and German, it provides an excellent background to the most important social theorists and theories in contemporary sociological thought, with crisp summaries of the main books, arguments and controversies. It also deals with newly emerging schools from rational choice to symbolic interactionism, with new ambitious approaches (Habermas, Luhmann, Giddens, Bourdieu), structuralism and antistructuralism, critical revisions of modernization theory, feminism and neopragmatism. Written by two of the world's leading sociologists and based on their extensive academic teaching, this unrivalled work is ideal both for students in the social sciences and humanities and for anyone interested in contemporary theoretical debates."--BOOK JACKET
    Description / Table of Contents: What is theory? -- The classical attempt at synthesis: Talcott Parsons -- Parsons on the road to normativist functionalism -- Parsons and the elaboration of normativist functionalism -- Neo-utilitarianism -- Interpretive approaches (1): symbolic interactionism -- Interpretive approaches (2): ethnomethodology -- Conflict sociology and conflict theory -- Habermas and critical theory -- Habermas' 'theory of communicative action' -- Niklas Luhmann's radicalization of functionalism -- Anthony Giddens' theory of structuration and the new British sociology of power -- The renewal of Parsonianism and modernization theory -- Structuralism and poststructuralism -- Between structuralism and theory of practice: the cultural sociology of Pierre Bourdieu -- French anti-structuralists (Cornelius Castoriadis, Alain Touraine and Paul Ricoeur) -- Feminist social theories -- A crisis of modernity? New diagnoses (Ulrich Beck, Zygmunt Bauman, Robert Bellah, and the debate between liberals and communitarians) -- Neopragmatism -- How things stand.
    Note: Hier auch später erschienene, unveränderte Nachdrucke , Translated from the German
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 52
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 9780521787918 , 9780521850261
    Language: English
    Pages: XIV, 310 S.
    Edition: 4th print.
    RVK:
    Keywords: Bibliografie ; Bewachungsgewerbe ; Gewaltmonopol ; Kontrolle ; Internationaler Vergleich
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 53
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521476941 , 0521471176 , 9780521476942 , 9780521471176
    Language: English
    Pages: XVI, 253 S. , Ill.
    Edition: 8. printing
    Series Statement: The John Robert Seeley lectures [1]
    Series Statement: The John Robert Seeley lectures
    DDC: 320.01
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Minorities ; Politics and government ; Indigenous peoples ; Politics and government ; Ethnicity ; Political aspects ; Federal government ; Nationalism ; Multiculturalism ; Pluralism (Social sciences) ; Multikulturelle Gesellschaft ; Kulturelle Identität ; Internationaler Vergleich ; Kanada ; Konstitutionalismus ; Ethnische Gruppe
    Note: Literaturverz. S. 226-245
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264029507
    Language: English
    Pages: Online-Ressource (168 p.)
    Series Statement: OECD Tax Policy Studies no.14
    Parallel Title: Parallelausg. L'imposition des gains en capital des personnes physiques ; Enjeux et méthodes
    Parallel Title: Erscheint auch als Taxation of capital gains of individuals
    RVK:
    RVK:
    RVK:
    Keywords: Wertzuwachssteuer ; OECD-Staaten ; Taxation ; OECD ; Steuerpolitik ; Kapitalertragsteuer
    Abstract: This book investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. Perspectives on these are reported for 20 OECD countries. Descriptive information on aspects of capital tax rules for gains on domestic assets of resident investors are presented in summary tables covering all OECD countries.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 55
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521607833 , 0521845645 , 9780521845649 , 9780521607834
    Language: English
    Pages: X, 334 S. , Ill. , 24 cm
    Series Statement: Cambridge historical studies in American law and society
    DDC: 379.2630973
    RVK:
    RVK:
    RVK:
    Keywords: African Americans Education ; History ; Segregation in education History ; Segregation in education Law and legislation ; USA ; Schwarze ; Rassendiskriminierung ; Schule ; Geschichte 1865-1954
    Description / Table of Contents: The struggle for black education in the antebellum north -- Legislative reform: banning school segregation, 1865-1890 -- The spread of northern school segregation, 1890-1940 -- Responding to the spread of northern school segregation: conflict -- Within the black community, 1900-1940 -- The democratic imperative: the campaign against northern school -- Segregation, 1940-1954
    Note: Includes bibliographical references and index. - Formerly CIP
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 56
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521604656 , 0521843626
    Language: English
    Pages: VIII, 180 S. , 24 cm
    Edition: 1. publ.
    DDC: 340.11
    RVK:
    RVK:
    RVK:
    Keywords: Rule of law ; Rule of law History ; Rule of law ; Rule of law History ; Staat ; Souveränität ; Recht ; Rechtsstaat ; Gewohnheitsrecht ; Rechtsnorm ; Hierarchie ; Rechtsordnung ; Verfassung ; Rechtsphilosophie ; Geschichte ; Rechtstheorie ; Staatslehre ; Altertum ; Mittelalter ; Neuzeit ; Liberalismus ; Sozialismus ; Konservativismus ; Bibliografie ; Geschichte ; Rechtsstaatsprinzip ; Rechtsstaatsprinzip ; Geschichte
    Description / Table of Contents: Classical origins -- Medieval roots -- Liberalism -- Locke, Montesquieu, the Federalist Papers -- Conservatives warn -- Radical left encourages decline -- Formal theories -- Substantive theories -- Three themes -- International level -- A universal human good?
    Note: Hier auch später erschienene, unveränderte Nachdrucke , Includes bibliographical references and index
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 57
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521820634 , 0521527503
    Language: English
    Pages: X, 396 S.
    Edition: 1. publ.
    DDC: 304.6/63/09 21
    RVK:
    RVK:
    RVK:
    Keywords: Geschichte 1894-1999 ; Geschichte 1900-1999 ; Crimes against humanity ; Genocide ; Genocide ; Crimes against humanity ; Verbrechen gegen die Menschlichkeit ; Völkermord ; Geschichte ; Massenmord ; Konferenzschrift 2000 ; Konferenzschrift 2000 ; Konferenzschrift 2000 ; Sammlung von Beiträgen ; Historische Darstellung ; Vergleichende Darstellung ; Aufsatzsammlung ; Konferenzschrift 2000 ; Konferenzschrift ; Konferenzschrift 2000 ; Konferenzschrift ; Konferenzschrift 2000 ; Konferenzschrift ; Konferenzschrift 2000 ; Völkermord ; Geschichte ; Völkermord ; Geschichte 1894-1999 ; Massenmord ; Geschichte 1900-1999 ; Verbrechen gegen die Menschlichkeit ; Geschichte 1900-1999
    Note: Hier auch später erschienene, unveränderte Nachdrucke
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 58
    ISBN: 9780521817158 , 9780521520393 , 0521817153 , 0521520398
    Language: English
    Pages: XI, 295 S. , graph. Darst. , 24 cm
    Edition: 1. Aufl
    DDC: 347.5035
    RVK:
    RVK:
    RVK:
    Keywords: Constitutional courts East Asia ; Judicial review East Asia ; Judicial power East Asia ; Democratization East Asia ; Demokratie ; Verfassungsrecht ; Verfassungsgerichtsbarkeit ; Rechtsstaat ; Verfassungsgericht ; Internationaler Vergleich ; Taiwan ; Mongolei ; Südkorea ; Südostasien ; Verfassungsgerichtsbarkeit ; Ostasien ; Verfassungsgerichtsbarkeit ; Normenkontrolle ; Demokratisierung
    Note: Includes bibliographical references (p. 265-280) and index , Hier auch später erschienene, unveränderte Nachdrucke
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 59
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521818079
    Language: English
    Pages: XIII, 297 S , Kt., graph. Darst
    Edition: 1. publ.
    DDC: 320.54094709049
    RVK:
    RVK:
    Keywords: Nationalism Case studies ; Russia (Federation) ; Nationalism Case studies ; Soviet Union ; Minorities Government policy ; Russia (Federation) ; Minorities Government policy ; Soviet Union ; Nationalism Russia Federation ; Case studies ; Nationalism Soviet Union ; Case studies ; Minorities Government policy ; Russia Federation ; Minorities Government policy ; Soviet Union ; Russia (Federation) Case studies ; History ; Autonomy and independence movements ; Soviet Union Case studies ; History ; Autonomy and independence movements ; Russia (Federation) History ; Autonomy and independence movements ; Case studies ; Soviet Union History ; Autonomy and independence movements ; Case studies ; Mittelasien ; Nationale Minderheit ; Nationalbewusstsein ; Russland ; Mittelasien ; Minderheit ; Nationalbewusstsein
    Note: Includes bibliographical references and index , Description of the national movements in Tatarstan, Chuvashia, Bashkortostan and Khakassia during the 1980s and 1990s - Includes bibliographical references and index
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 60
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521813182
    Language: English
    Pages: XVIII, 282 S , Ill., graph. Darst , 23cm
    Edition: 1. publ.
    Series Statement: Cambridge modern China series
    DDC: 336.2/00951/091734
    RVK:
    RVK:
    Keywords: Steuer ; Landwirtschaft ; Gemeindesteuer ; China ; Taxation ; Tax incidence ; Finanzwirtschaft ; Finanzpolitik ; Steuerpolitik ; Regierung ; Region ; Regionalpolitik ; Bürokratie ; Widerstand ; Politische Reform ; Demokratisierung ; Steuersenkung ; China Politics and government ; China ; Bibliographie enthalten ; Bibliografie ; China ; Steuerpolitik ; China ; Landwirtschaft ; Agrarkredit ; Besteuerungsverfahren
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264189799
    Language: English
    Pages: Online-Ressource (240 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Commerce électronique et fiscalité ; Mise en oeuvre des conditions cadres d'Ottawa sur la fiscalité
    RVK:
    Keywords: Taxation ; Science and Technology
    Abstract: How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce compliance costs? These are just some of the pressing questions addressed in this book. This volume provides a comprehensive guide to the status of the OECD-led international work on these questions, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues. It sets out the latest thinking of the OECD's Committee on Fiscal Affairs on the taxation aspects of electronic commerce, and on progress toward implementing the Ottawa Taxation Framework Conditions. It includes a number of documents for public review and comment, and details the outputs from the past two years' intensive dialogue with the international business community and with non-member economies. As such it is an invaluable reference for all those interested in how governments around the globe are responding to the taxation challenges presented by e-commerce.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 62
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521791561
    Language: English
    Pages: XV, 571 S.
    Edition: 1. publ.
    DDC: 349.68
    RVK:
    Keywords: Law South Africa ; History ; 20th century ; Law History ; Südafrika ; Rechtssystem ; Geschichte 1902-1936
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 63
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521651697 , 0521657040
    Language: English
    Pages: XIII, 369 S , Kt , 23cm
    Edition: Reprinted
    DDC: 958
    RVK:
    RVK:
    Keywords: Asia, Central ; History ; Xinjiang Uygur Zizhiqu (China) ; History ; Mongolia ; History ; Mittelasien ; Zentralasien ; Mongolei ; Geschichte 622-2000
    Note: Literaturverz. S. 341 - 359
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 64
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521651697 , 0521657040
    Language: English
    Pages: XIII, 369 S , Kt , 23cm
    Edition: 1. publ.
    Parallel Title: Erscheint auch als Soucek, Svatopluk A history of inner Asia
    DDC: 958
    RVK:
    RVK:
    Keywords: Asia, Central ; History ; Xinjiang Uygur Zizhiqu (China) ; History ; Mongolia ; History ; Mittelasien ; Zentralasien ; Mongolei ; Geschichte 622-2000
    Note: Literaturverz. S. 341 - 359
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 65
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521632498 , 0521634938
    Language: English
    Pages: XI, 211 S. , 24 cm
    Series Statement: Cambridge studies in law and society
    DDC: 342/.082
    RVK:
    RVK:
    RVK:
    Keywords: Passports ; Freedom of movement ; Passports ; Freedom of movement ; Passports Europe, Western ; Passports United States ; Freedom of movement Europe, Western ; Freedom of movement United States ; USA ; Westeuropa ; Freizügigkeit ; Pass ; Ausweis ; Geschichte
    Note: Literaturverz. S. 191 - 202 , Hier auch später erschienene, unveränderte Nachdrucke
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 66
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521781132 , 0521786436 , 9780521781138 , 9780521786430
    Language: English
    Pages: XI, 270 S , 24 cm
    Edition: 1. publ.
    Series Statement: Cambridge studies in law and society
    DDC: 340.1150968
    RVK:
    RVK:
    Keywords: Constitutional history South Africa ; Apartheid South Africa ; Democracy ; Globalization ; Verfassung ; Verfassungsrecht ; Verfassungsreform ; Verfassungsänderung ; Verfassungsstaat ; Politischer Wandel ; Sozialer Wandel ; Südafrika ; Südafrika ; Verfassungsrecht ; Geschichte
    Note: Includes bibliographical references (p. 224-259) and index
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 67
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521550211 , 9780521550215 , 9780521047616
    Language: English
    Pages: XXXI, 394 S
    Edition: 1. publ.
    Additional Information: Rezensiert in Chadwick, Owen, 1916 - 2015 Religious liberty and international law in Europe. By Malcolm D. Evans. (Cambridge Studies in international and comparative law, 6.) Pp. xxxi+395. Cambridge: Cambridge University Press, 1997. £45. 0 521 55021 1 1999
    Additional Information: Rezensiert in Gunn, T. Jeremy Religious Liberty and International Law in Europe. Malcolm D. Evans 1999
    Series Statement: Cambridge studies in international and comparative law [N.S.],6
    Series Statement: Cambridge studies in international and comparative law
    DDC: 341.4/81 21
    RVK:
    RVK:
    RVK:
    Keywords: Freedom of religion Europe ; International law Europe ; Freedom of religion Europe ; Europa ; Völkerrecht ; Religionsfreiheit ; Europa ; Religionsfreiheit ; Menschenrecht ; Geschichte
    Note: ***Hier auch später erschienene, unveränderte Nachdrucke.***Unchanged reprints that were published later are included here.*** , Literaturverz. S. 377 - 385
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 68
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521428963 , 0521344093
    Language: English
    Pages: XVI, 345 S. , Ill., Kt.
    Edition: Repr.
    DDC: 302.2/244 20
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Sozialgeschichte 400-1000 ; Geschichte 400-1500 ; Geschichte 400-1000 ; Sozialgeschichte 400-1500 ; Geschichte ; Sozialgeschichte ; Literacy -- Europe -- History ; Social history -- Medieval, 500-1500 ; Schriftlichkeit ; Bildung ; Literatur ; Kultur ; Europa ; Europa ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Europa ; Literatur ; Geschichte 400-1000 ; Europa ; Sozialgeschichte 400-1000 ; Europa ; Literatur ; Geschichte 400-1500 ; Europa ; Schriftlichkeit ; Geschichte 400-1000 ; Schriftlichkeit ; Kultur ; Geschichte 400-1000 ; Europa ; Sozialgeschichte 400-1500 ; Bildung ; Geschichte 400-1000
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 69
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 0521390613
    Language: English
    Pages: X, 357 S , Kt , 24 cm
    DDC: 909.0971244
    RVK:
    RVK:
    Keywords: France ; Territories and possessions ; Economic conditions ; France ; Territories and possessions ; Social conditions ; France ; Territories and possessions ; Politics and government ; Überseeterritorium ; Wirtschaft ; Geschichte ; Überseeterritorium ; Soziale Situation ; Überseeterritorium ; Politik
    Note: Includes bibliographical references (p. [299]-335) and index
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 70
    ISBN: 0521261864
    Language: English
    Pages: XII, 274 S.
    DDC: 364.6094
    RVK:
    RVK:
    RVK:
    Keywords: Geschichte ; Öffentlichkeit ; Prügelstrafe ; Hinrichtung ; Europa ; Amsterdam ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 71
    Book
    Book
    Cambridge [u.a.] : Cambridge Univ. Press
    ISBN: 052124739X , 0521289254
    Language: English
    Pages: XII, 308 S. , graph. Darst.
    Series Statement: Past and present publications
    DDC: 306.8094
    RVK:
    RVK:
    Keywords: Geschichte ; Familie ; Familiensoziologie ; Europa ; Einführung ; Einführung ; Einführung ; Einführung ; Einführung ; Einführung
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 72
    ISBN: 0521058007 , 0521085713 , 0521210283 , 0521087317 , 0521058023 , 0521058031 , 0521070600 , 0521058015
    Language: English
    DDC: 509.51
    RVK:
    RVK:
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Geschichte ; Geschichte ; Naturwissenschaft ; Science and civilization ; Science History ; Technology History ; Technik ; Zivilisation ; Naturwissenschaften ; Wissenschaft ; Kultur ; China Civilization ; History ; China Intellectual life ; China ; China ; Wissenschaft ; Geschichte ; China ; Kultur ; Geschichte ; China ; Kultur ; China ; Naturwissenschaften ; China ; Zivilisation ; Geschichte ; China ; Naturwissenschaften ; Geschichte ; China ; Technik ; China ; Technik ; Geschichte
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...