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  • 2000-2004  (15)
  • Organisation for Economic Co-operation and Development  (15)
  • Taxation  (14)
  • OECD-Staaten
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  • 1
    ISBN: 9789264017320 , 9264017321
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: Local Economic and Employment Development (LEED)
    Paralleltitel: Druckausg. u.d.T. Entrepreneurship
    Paralleltitel: Elektronische Reproduktion von Entrepreneurship
    RVK:
    Schlagwort(e): Entrepreneurship ; Wirtschaftspolitik ; Wirtschaftsförderung ; Städtischer Niedergang ; Stadterneuerung ; OECD-Staaten ; Konferenzschrift ; Unternehmer ; Wirtschaftsförderung
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    ISBN: 9789264018853
    Sprache: Mehrsprachig
    Seiten: Online-Ressource (54 p)
    Schlagwort(e): Taxation
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 3
    ISBN: 9789264033993
    Sprache: Englisch
    Seiten: Online-Ressource (14 p)
    Paralleltitel: Parallelausg. Projet de l'OCDE sur les pratiques fiscales dommageables ; Rapport d'étape 2001
    Paralleltitel: Parallelausg. Projet de l'OCDE sur les pratiques fiscales dommageables : Rapport d'étape 2001
    Schlagwort(e): Taxation
    Kurzfassung: This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and non-Member economies. It is a follow-up to the June 2000 Report and responds to the 1998 Ministerial Mandate to address harmful tax competition (1998 Report).In developing this Report, the OECD seeks to establish a framework within which all countries - large and small, rich and poor, OECD and non-OECD - can work together constructively to eliminate harmful tax practices with respect to highly mobile activities such as in the financial and service areas. The OECD seeks to encourage an environment in which free and fair tax competition can take place in order to assist in achieving its overall aims to foster economic growth and development world-wide.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 4
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264034853
    Sprache: Englisch
    Seiten: Online-Ressource (32 p)
    Schlagwort(e): Taxation
    Kurzfassung: This Agreement contains two models for bilateral agreements drawn up in the light of the commitments undertaken by the OECD and the committed jurisdictions. The Working Group was chaired by Malta and the Netherlands and marks the first results of the OECD's collaboration with the jurisdictions that have committed to improve transparency and establish effective exchange of information in tax matters.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 5
    ISBN: 9789264184541
    Sprache: Englisch
    Seiten: Online-Ressource (31 p)
    Schlagwort(e): Taxation
    Kurzfassung: Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 6
    ISBN: 9789264034785
    Sprache: Englisch
    Seiten: Online-Ressource (47 p)
    Schlagwort(e): Taxation ; Lithuania
    Kurzfassung: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through the OECD iLibrary, www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 7
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264184527
    Sprache: Englisch
    Seiten: Online-Ressource (73 p)
    Paralleltitel: Parallelausg. Attribution de bénéfices aux établissements stables
    Schlagwort(e): Taxation
    Kurzfassung: Currently, there is a lack of consensus amongst OECD Member countries as to how profits should be attributed to a permanent establishment (PE). As a first step in remedying this situation a working hypothesis has been developed as to the preferred approach for attributing profits to the PE. The basis for the working hypothesis is to examine how far the approach of treating the PE as a hypothetical distinct and separate enterprise can be taken and how the guidance in the OECD Transfer Pricing Guidelines could be applied, by analogy, to attribute profits to a PE. This discussion draft contains the results of testing the working hypothesis in general (Part I) and to PEs of banks (Part II). Public comments are invited in order to assist in the development of an OECD consensus on the attribution of profits to a PE.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 8
    ISBN: 9789264034808
    Sprache: Englisch
    Seiten: Online-Ressource (45 p)
    Schlagwort(e): Taxation ; Czech Republic
    Kurzfassung: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 9
    ISBN: 9789264034822
    Sprache: Englisch
    Seiten: Online-Ressource (74 p)
    Schlagwort(e): Taxation ; Hungary
    Kurzfassung: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 10
    ISBN: 9789264488243
    Sprache: Spanisch
    Seiten: Online-Ressource (300 p.) , ill.
    Paralleltitel: Parallelausg. No Longer Business as Usual; Fighting Bribery and Corruption
    Paralleltitel: Parallelausg. Affairisme; la fin du système ; Comment combattre la corruption
    Paralleltitel: Parallelausg. No Longer Business as Usual: Fighting Bribery and Corruption
    Paralleltitel: Parallelausg. Affairisme: la fin du système : Comment combattre la corruption
    Schlagwort(e): Governance ; Taxation
    Kurzfassung: ¿Porqué se ha movilizado la OCDE, al igual que otros miembros de la comunidad internacional, para luchar contra la corrupción? La respuesta es sencilla: la corrupción no respeta fronteras, no hace distinciones económicas e infecta todo tipo de gobierno. En el largo plazo, ningún país puede asumir los costos sociales, políticos o económicos que trae consigo este negativo fenómeno.No hace mucho tiempo que el cohecho de servidores públicos extranjeros con el fin de obtener negocios era una práctica, si no aceptable, al menos tolerable en muchos países de la OCDE. Hoy, la corrupción ha pasado a ocupar el lugar principal de la agenda política global conforme su severo impacto en el desarrollo económico y su corrosivo efecto sobre la estabilidad política y las instituciones democráticas se hace cada vez más evidente.En el nuevo milenio, la OCDE y los países asociados, que representan poco más del 75% del comercio y la inversión en el mundo, aplicarán reglas más estrictas. La Convención contra el cohecho de servidores públicos extranjeros en transacciones comerciales internacionales prohibirá la práctica de sobornar a dichos servidores públicos, haciendo que la competencia en los negocios internacionales sea mucho más justa y abierta. El cohecho en las transacciones comerciales internacionales es sólo parte del problema. Actualmente, se ha desarrollado todo un arsenal de instrumentos legales para combatir la corrupción y mejorar las normas de ética en el sector público, al igual que para terminar con la posibilidad de deducir fiscalmente el cohecho; para contrarrestar el lavado de dinero y para sanear las prácticas en las compras gubernamentales. El sector privado y la sociedad civil continuarán desempeñando un papel crucial para lograr que estas nuevas reglas se conviertan en una realidad.Este libro presenta los elementos clave que se requieren para establecer y mantener libres de corrupción a instituciones, sistemas y empresas privadas.
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  • 11
    ISBN: 9789264034846
    Sprache: Englisch
    Seiten: Online-Ressource (61 p)
    Schlagwort(e): Taxation ; Poland
    Kurzfassung: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
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  • 12
    ISBN: 9789264034792
    Sprache: Englisch
    Seiten: Online-Ressource (64 p)
    Schlagwort(e): Taxation ; Latvia
    Kurzfassung: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 13
    ISBN: 9789264034815
    Sprache: Englisch
    Seiten: Online-Ressource
    Schlagwort(e): Taxation ; Estonia
    Kurzfassung: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 14
    ISBN: 9789264481268
    Sprache: Spanisch
    Seiten: Online-Ressource (124 p.) , ill.
    Paralleltitel: Parallelausg. Improving Access to Bank Information for Tax Purposes
    Paralleltitel: Parallelausg. Améliorer l'accès aux renseignements bancaires à des fins fiscales
    Paralleltitel: Parallelausg. Verbesserung des Zugangs zu Bankinformationen für Besteuerungszwecke
    Paralleltitel: Parallelausg. Improving Access to Bank Information for Tax Purposes (Turkish Version)
    Schlagwort(e): Taxation
    Kurzfassung: Este informe ha sido preparado por el Comité de asuntos fiscales para examinar las formas de mejorar la cooperación internacional en el intercambio de información en posesión de los bancos y demás entidades financieras a efectos fiscales.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 15
    ISBN: 9789264188068
    Sprache: Deutsch
    Seiten: Online-Ressource (116 p.) , ill.
    Paralleltitel: Parallelausg. Improving Access to Bank Information for Tax Purposes
    Paralleltitel: Parallelausg. Améliorer l'accès aux renseignements bancaires à des fins fiscales
    Paralleltitel: Parallelausg. Mejorar el acceso a la información bancaria por motivos fiscales
    Paralleltitel: Parallelausg. Improving Access to Bank Information for Tax Purposes (Turkish Version)
    Schlagwort(e): Taxation
    Kurzfassung: In diesem Bericht untersucht der Ausschuss für Steuerfragen Mittel und Wege zur Verbesserung der internationalen Zusammenarbeit im Hinblick auf den Austausch von Informationen, die sich im Besitz der Banken und anderer Finanzinstitute befinden und für Besteuerungszwecke benötigt werden. Der Bericht beschreibt die gegenwärtige Position der Mitgliedsländer im Hinblick auf den Zugang zu Bankinformationen und schlägt Maßnahmen zur Verbesserung des Zugangs zu Bankinformationen für Besteuerungszwecke vor.
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