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  • Paris : OECD Publishing  (75)
  • London [u.a.] : Routledge  (14)
  • Internationale Kooperation
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  • 1
    ISBN: 9789264537095
    Language: English
    Pages: 1 Online-Ressource (110 p.) , 16 x 23cm.
    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: Macau, China 2020 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Macau ; Taxation ; Macau, China ; China ; Macau ; Steuerrecht ; Internationale Kooperation
    Abstract: This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Macau, China.
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  • 2
    ISBN: 9789264375321
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 16 x 23cm.
    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: Greece 2020 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Griechenland ; Taxation ; Greece ; Griechenland ; Steuer ; Finanzverwaltung ; Internationale Kooperation
    Abstract: This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Greece.
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  • 3
    ISBN: 9789264702752
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: People's Republic of China 2020 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; China ; Taxation ; China, People’s Republic ; China ; Steuer ; Finanzverwaltung ; Internationale Kooperation ; Peer Review
    Abstract: This report contains the 2020 Peer Review Report on the Exchange of Information on Request of the People's Republic of China.
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  • 4
    ISBN: 9789264596016
    Language: English
    Pages: 1 Online-Ressource (110 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Tunisie 2020 (Deuxième cycle) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Tunisia 2020 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tunesien ; Taxation ; Tunisia ; Tunesien ; Finanzverwaltung ; Internationale Kooperation
    Abstract: This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Tunisia.
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264566606 , 9789264888319 , 9789264628359
    Language: English
    Pages: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Review of international regulatory co-operation of the United Kindom
    Keywords: Regulierung ; Internationale Zusammenarbeit ; Großbritannien ; Governance ; United Kingdom ; Großbritannien ; Internationale Kooperation ; Wirtschaftskooperation ; Regulierung
    Abstract: International regulatory co-operation (IRC) provides an opportunity for countries to consider the impacts of their regulations beyond their borders, to expand the evidence for decision-making, to learn from the experience of their peers and to develop concerted approaches to challenges that transcend borders. This review documents the context of IRC policies and practices in the United Kingdom. It covers both the UK’s unilateral efforts to embed international considerations in domestic rulemaking and its bilateral, regional and multilateral co-operative efforts on regulatory matters. In addition, the review provides a snapshot of IRC in practice in the United Kingdom with four case studies on financial services, nuclear energy, medical and healthcare products and product safety. At a time when IRC is an increasingly essential, yet largely untapped, tool for addressing transboundary policy challenges, this review offers valuable lessons to countries within the OECD and beyond.
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  • 6
    ISBN: 9789264367104
    Language: English
    Pages: 1 Online-Ressource (110 p.) , 16 x 23cm.
    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: Brunei Darussalam 2020 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Brunei ; Taxation ; Brunei Darussalam ; Bericht ; Brunei ; Steuer ; Finanzverwaltung ; Internationale Kooperation
    Abstract: This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Brunei Darussalam.
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  • 7
    ISBN: 9789264311480 , 9789264313453 , 9789264313712
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Pratiques Fiscales Dommageables - Rapport d'étape de 2018 sur les régimes préférentiels : Cadre inclusif sur le BEPS : Action 5
    Parallel Title: Erscheint auch als Harmful tax practices - 2018 progress report on preferential regimes
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; Steuerharmonisierung ; Transparenz ; OECD-Staaten ; G20-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur ; OECD ; Steuerpolitik ; Internationale Kooperation ; Transparenz
    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 relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members’ preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.
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  • 8
    ISBN: 9789264729407
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: The Netherlands 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Niederlande ; Taxation ; Netherlands ; Niederlande ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Netherlands.
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  • 9
    ISBN: 9789264745322
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: Spain 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Spanien ; Taxation ; Spain ; Spanien ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Spain.
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  • 10
    ISBN: 9789264730274
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: Hong Kong (China) 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Hongkong ; Taxation ; Hong Kong, China ; Hongkong ; Steuerverwaltung ; Finanzverwaltung ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Hong Kong (China).
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  • 11
    ISBN: 9789264341722
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: Marshall Islands 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Marshallinseln ; Taxation ; Marshall Islands ; Marshallinseln ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Marshall Islands.
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  • 12
    ISBN: 9789264730274
    Language: English
    Pages: 1 Online-Ressource (155 Seiten)
    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: Hong Kong (China) 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Hongkong ; Amtsdruckschrift ; Graue Literatur ; Hongkong ; Steuerverwaltung ; Finanzverwaltung ; Internationale Kooperation
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  • 13
    ISBN: 9789264455030
    Language: English
    Pages: 1 Online-Ressource (105 Seiten)
    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: Turks and Caicos Islands 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Amtsdruckschrift ; Graue Literatur ; Turks- und Caicosinseln ; Steuer ; Finanzverwaltung ; Internationale Kooperation
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  • 14
    ISBN: 9789264922808
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: Republic of North Macedonia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia ; Nordmazedonien ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Republic of North Macedonia.
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  • 15
    ISBN: 9789264850415
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: Samoa 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Samoa ; Taxation ; Samoa ; Samoa ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Samoa.
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  • 16
    ISBN: 9789264455030
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: Turks and Caicos Islands 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Steuer ; Finanzverwaltung ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Turks and Caicos Islands.
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  • 17
    ISBN: 9789264597181
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: Luxembourg 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Luxembourg.
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  • 18
    ISBN: 9789264545861
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    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: Liechtenstein 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Liechtenstein.
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  • 19
    ISBN: 9789264302778
    Language: English
    Pages: 1 Online-Ressource (108 p.) , 16 x 23cm.
    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: Japan 2018 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Japan ; Taxation ; Japan ; Japan ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Japan.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264274334
    Language: English
    Pages: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Island ; Development ; Iceland ; Island ; Internationale Kooperation ; Politischer Wandel
    Abstract: This review assesses the performance of Iceland, including looking at how Iceland works in its three partner countries and on key priority issues such as gender, health, education and renewable energy. Iceland joined the Development Assistance Committee in 2013. This is its first peer review.
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  • 21
    Book
    Book
    London [u.a.] : Routledge
    ISBN: 0415745926 , 9780415745925
    Language: English
    Pages: X, 211 S.
    Edition: 1. publ.
    Series Statement: Routledge humanitarian studies series
    Parallel Title: Online-Ausg. Roth, Silke, 1962 - The paradoxes of aid work
    DDC: 361.3092/2
    Keywords: Social workers Biography ; Social service ; Humanitarian assistance ; Technical assistance ; Economic assistance ; Entwicklungshilfe ; Humanitäre Hilfe ; Entwicklungszusammenarbeit ; Internationale Kooperation ; Entwicklungshelfer ; Lebensbedingungen ; Arbeitsbedingungen ; Geschlechterrolle ; Zwischenmenschliche Beziehung ; Menschenrecht ; Bedeutung ; Rolle ; Wirkung ; Auswirkung ; Entwicklungsländer ; Sozialarbeit ; Sozialarbeit
    Description / Table of Contents: AcronymsIntroduction -- Mapping aidland -- Theorizing (aid)work -- Entering aidland -- Living and working in aidland -- Doing gender in aidland -- Othering and otherness -- Should i stay or should I go? -- Conclusions -- Methods appendix -- Acknowledgments -- Bibliography -- Index.
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  • 22
    ISBN: 9780415870351
    Language: English
    Pages: VIII, 198 S.
    Series Statement: Studies in conflict, development and peacebuilding
    DDC: 303.66
    RVK:
    RVK:
    Keywords: Friedenssicherung ; Ethnologie ; Internationale Kooperation
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  • 23
    Book
    Book
    London [u.a.] : Routledge
    ISBN: 9780415729901
    Language: English
    Pages: XIV, 303 S. , Ill., graph. Darst.
    Edition: 1. publ.
    Series Statement: Routledge studies in biodiversity politics and management
    DDC: 333.95/16
    RVK:
    RVK:
    Keywords: Biodiversity conservation International cooperation ; Environmental policy International cooperation ; Biodiversität ; Umweltpolitik ; Internationale Kooperation ; Biodiversität ; Umweltpolitik ; Internationale Kooperation
    Abstract: "The establishment of the Intergovernmental Platform on Biodiversity and Ecosystem Services (IPBES) points to the crucial role attributed to science and knowledge for the successful implementation of biodiversity politics by both scientists and policy-makers. This book gives a full overview of the process of its implementation as finalised in 2013 and proposes an innovative conceptual framework that puts this specific case into a more general perspective of international politics and relations"--
    Description / Table of Contents: Literaturangaben
    Note: Includes bibliographical references and index
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  • 24
    ISBN: 041550905X , 9781138022706 , 9780415509053
    Language: English
    Pages: XXII, 304 S.
    Series Statement: Global Institutions series 70
    Series Statement: Routledge global institutions
    DDC: 323.3/4
    RVK:
    Keywords: International cooperation ; Women's rights International cooperation ; Feminism International cooperation ; Women Political activity ; Women and peace ; Geschlechterrolle ; Frau ; Internationale Norm ; Internationale Organisationen Global ; Geschlechterrolle/Geschlechterverhältnis ; Frauen ; Internationale Norm ; UN Security Council Resolution 1325 (2000-10-31) ; Economic governance ; Genders/gender roles Women ; International standard ; United Nations Organisation der Vereinten Nationen ; United Nations Security Council ; Sicherheitsrat der Vereinten Nationen ; International Gender and Trade Network ; World Trade Organization ; Welthandelsorganisation ; International Bank for Reconstruction and Development ; Weltbank ; Convention on the Elimination of All Forms of Discrimination Against Women (1979-12-18) ; Durchführung internationaler Abkommen ; Peru ; Libanon ; Bosnien-Herzegowina ; United Nations Organization United Nations Organization ; UN Security Council ; Security Council (United Nations) ; Multilateral Trade Organization ; World Bank ; Women Discrimination Convention (1979-12-18) ; UN Women Discrimination Convention (1979-12-18) ; Implementation of international agreements ; Lebanon ; Bosnia-Herzegovina ; Erde ; Aufsatzsammlung ; Aufsatzsammlung ; Feminismus ; Internationale Kooperation ; Frau ; Menschenrecht
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  • 25
    ISBN: 9780415525879 , 9780203093764
    Language: English
    Pages: VIII, 155 S.
    Series Statement: Global politics and the responsibility to protect
    DDC: 363.34/526
    Keywords: Humanitarian intervention ; Intervention (International law) ; Security, International ; Notlage ; Humanität ; Menschliche Sicherheit ; Internationale Kooperation ; Internationale Gesellschaft ; Verantwortung ; Humanitäre Hilfe ; Maßnahme ; Außenpolitik ; Global Governance ; Theorie ; Internationale Politik ; Erde ; Menschliche Sicherheit ; Humanitäre Intervention ; Internationale Kooperation
    Abstract: "This book examines responsibility in grave humanitarian crises, focusing on the international community's collective responsibility to take action in such cases as genocide or ethnic cleansing. Collective responsibility highlights how we would like to see the global level primarily as something more akin to a community of peoples, rather than as a society of states in which other international and trans-national actors operate. Since the acceptance of human rights and the atrocities of the Holocaust and other genocides, we have realised that some things concern us all: a realisation that has lead to the development of the Responsibility to Protect (R2P) framework. This book focuses on understanding the international community and its collective responsibility. Unlike the research frameworks put forward in other publications on this topic, the research model developed here does not distribute the collective responsibility to particular actors; instead, it sets out how the burden should be divided among those actors responsible in order to protect human security on a global scale. This book will be of much interest to students of humanitarian intervention, the Responsibility to Protect, international law, peace and conflict studies and IR in general"--
    Note: Includes bibliographical references and index
    URL: Cover
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  • 26
    ISBN: 9780415623582
    Language: English
    Pages: XX, 344 S. , graph. Darst., Kt.
    Series Statement: Earthscan studies in water resource management
    DDC: 333.73/17
    Keywords: Watershed management International cooperation ; Watershed management Government policy ; Fließgewässer ; Wasserreserve ; Ressourcenmanagement ; Internationale Kooperation ; Grenzüberschreitende Kooperation
    Note: Includes bibliographical references and index
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264195325
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Green growth in cities
    RVK:
    Keywords: Nachhaltige Stadtentwicklung ; OECD-Staaten ; Umweltpolitik ; Internationale Kooperation ; Ballungsraum ; Großstadt ; Ökologische Marktwirtschaft ; Einflussgröße ; Interesse ; Entwicklung ; Unterentwicklung ; Ursache ; Wirtschaftswachstum ; Environment ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Stadtentwicklung ; Umweltqualität ; Nachhaltigkeit ; Umweltpolitik
    Abstract: This report synthesises the findings from six case studies of urban green growth policies, four at city level (Paris, Chicago, Stockholm, Kitakyushu) and two at the national level (China, Korea). It offers a definition of urban green growth and a framework for analysing how it might play out in different types of cities. It demonstrates the importance of urban policies for achieving national environmental policy goals and discusses the increased efficiency of policy intervention at the urban level. It identifies urban activities to reduce environmental impact that are most likely to contribute to the policy priorities of job creation, urban attractiveness, metro-regional supply of green products and services, and increased urban land values. It also provides guidance on addressing potential financing and governance challenges that may arise in pursuing urban green growth. Finally, the report offers a preliminary proposal for how green growth in cities could be measured.
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  • 28
    ISBN: 9789264202559
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Litauen ; Taxation ; Lithuania ; Litauen ; Steuerrecht ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264205307
    Language: English
    Pages: Online-Ressource (232 p.) , ill.
    Series Statement: OECD Reviews of Regional Innovation
    Parallel Title: Erscheint auch als Regions and innovation
    Keywords: Internationale Zusammenarbeit ; Grenzregion ; Innovation ; Technologiepolitik ; Nordeuropa ; Irland ; Urban, Rural and Regional Development ; Bericht ; Nordeuropa ; Technologiepolitik ; Internationale Kooperation
    Abstract: This report examines cross-border collaboration on innovation, building on case studies of cross-border areas that include the following countries: Finland, Sweden, Norway, Estonia, Denmark, Germany, Netherlands, Belgium, United Kingdom and Ireland.
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  • 30
    ISBN: 9789264202535
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel ; Israel ; Steuerrecht ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264200463
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Erscheint auch als International regulatory co-operation
    Keywords: Regulierung ; Internationale Zusammenarbeit ; Welt ; Governance ; Regulierung ; Internationale Kooperation
    Abstract: The world is becoming increasingly global. This raises important challenges for regulatory processes which still largely emanate from domestic jurisdictions. In order to eliminate unnecessary regulatory divergences and to address global challenges pertaining to systemic risks, the environment, and human health and safety, governments increasingly seek to better articulate regulations across borders and to ensure greater enforcement of rules and their application across jurisdictions. This report gathers in a synthetic manner the knowledge and evidence available to date on the various mechanisms available to governments to promote regulatory co-operation, and their benefits and challenges. The review of evidence confirms the increased internationalisation of regulation, which takes place through a wide variety of mechanisms and multiple actors, and highlights a shift in the nature of IRC from complete 'harmonisation' of regulation to more flexible options - such as mutual recognition agreements. Despite growing regulatory co-operation, however, decision making on IRC is not informed by a clear understanding of benefits costs and success factors of the diverse IRC options.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264178014
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Better Aid
    Parallel Title: Parallelausg. L'efficacité de l'aide dans le secteur de la santé ; Progrès et enseignements
    Parallel Title: Erscheint auch als Aid effectiveness in the health sector
    RVK:
    RVK:
    Keywords: Gesundheitswesen ; Entwicklungshilfe ; Entwicklungsländer ; Entwicklungszusammenarbeit ; Internationale Kooperation ; Entwicklungshilfe ; Gesundheitsfürsorge ; Effektivität ; Wirkung ; Auswirkung ; Nachhaltigkeit ; Social Issues/Migration/Health ; Development ; Entwicklungsländer
    Abstract: Aid plays an important role in reducing poverty and inequality, stimulating growth, building capacity, promoting human development and accelerating the achievement of the Millennium Development Goals. Effective aid is critical both to maximise the impact of aid and to achieve long-term, sustainable development. Aid to the health sector has increased substantially over the last 20 years from USD 5 billion in 1990 to USD 21.8 billion in 2007. Consisting of a growing and diverse range of actors, aid to the health sector faces complex governance and management challenges: for example, donors inadvertedly invest in duplicate and fragmented efforts, while partners are unable to take full responsibility and leadership. By reviewing these challenges against the aid effectiveness principles outlined in the landmark 2005 Paris Declaration and 2008 Accra Agenda for Action, this report provides insight and expounds lessons from the health sector to the broader challenges of aid effectiveness. Health, then, is used as a “tracer” sector to help assess the risks and benefits of the diverse range of actors, and promote co-ordination and coherence among development programmes. This work is the result of a collaboration between the Working Party on Aid Effectiveness – an inclusive, international forum with the aim of improving aid delivery – through its Task Team on Health as a Tracer Sector and the World Trade Organization.
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  • 33
    ISBN: 9789264178700
    Language: English
    Pages: Online-Ressource (244 p.)
    Parallel Title: Erscheint auch als Meeting global challenges through better governance
    Keywords: Forschungskooperation ; Globalisierung ; OECD-Staaten ; Technologie ; Wissenschaft ; Innovation ; Internationale Kooperation ; Klimaänderung ; Umweltgefährdung ; Weltproblematik ; Science and Technology ; Erde ; Internationale Organisation
    Abstract: In recent years, the need to address social and environmental challenges has grown in urgency. Climate change, global health, food security and many other global challenges cross national borders and affect a wide range of actors. Yet, in most cases, single governments cannot provide effective solutions. Global challenges call for co-operation on a global scale to build capacity in science, technology and innovation (STI) at both national and international levels. How can international co-operation in STI be scaled up and its scope broadened? How do different modes of governance of international co-operation in STI function and which modes lead to effective and efficient collaboration? Based on case studies, this book presents lessons and good practices on a range of governance mechanisms used for international co-operation in STI to address global challenges. The studies cover organisations that address global challenges including agriculture, food security, health, energy and climate change as well as organisations that bring together various types of actors. It takes a first step towards understanding the complexity of governance of international STI collaboration and provides the basis for future research.
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  • 34
    ISBN: 9789264181724
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Russland ; Taxation ; Russian Federation ; Russland ; Steuer ; Internationale Kooperation ; Informationspolitik
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 35
    ISBN: 9789264181892
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowenien ; Taxation ; Slovenia ; Slowenien ; Steuer ; Finanzverwaltung ; 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 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174573
    Language: English
    Pages: Online-Ressource (134 p.) , ill.
    Series Statement: OECD Studies on Environmental Innovation
    Parallel Title: Parallelausg. Politique énergétique et climatique ; Infléchir la trajectoire technologique
    Parallel Title: Erscheint auch als Energy and climate policy
    Keywords: Klimawandel ; Klimapolitik ; Energietechnik ; Förderung erneuerbarer Energien ; Energiepolitik ; OECD-Staaten ; Umweltpolitik ; Internationale Kooperation ; Klimaschutz ; Umwelttechnik ; Umweltverträglichkeit ; Innovation ; Energiewirtschaft ; Elektrizitätswirtschaft ; Energy ; Environment ; Science and Technology
    Abstract: Technological innovation can lower the cost of achieving environmental objectives, so it is important to understand how environmental policy design and technological innovation are linked. This is particularly true in the area of climate change where the estimated future costs of reducing greenhouse gas emissions are affected greatly by the technological trajectory of the economy. While we suspect that public policy can play an important role in accelerating the development and diffusion of climate change mitigation and adaptation technologies, empirical evidence in this area remains scant. This book presents a series of papers that explore the extent to which technological innovation can lower the cost of achieving climate change mitigation objectives.
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  • 37
    Book
    Book
    London [u.a.] : Routledge
    ISBN: 9780415662420 , 0415595320 , 9780415595322 , 9780203827833
    Language: English
    Pages: XX, 321 S. , graph. Darst.
    Edition: 1. publ.
    Series Statement: Routledge advances in international relations and global politics 89
    Series Statement: Routledge advances in international relations and global politics
    DDC: 325
    RVK:
    Keywords: Emigration and immigration International cooperation ; Emigration and immigration Government policy ; Aufsatzsammlung ; Fallstudiensammlung ; Migrationspolitik ; Grenzüberschreitende Kooperation ; Regionale Kooperation ; Internationale Kooperation ; Europa ; Nordamerika ; Migrationspolitik ; Grenzüberschreitende Kooperation ; Regionale Kooperation ; Internationale Kooperation
    Note: Includes bibliographical references and index
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  • 38
    Book
    Book
    London [u.a.] : Routledge
    ISBN: 0415553695 , 0203836650 , 9780415553698 , 9780203836651
    Language: English
    Pages: XV, 264 S.
    Series Statement: Rethinking globalizations 28
    Series Statement: Rethinking globalizations
    DDC: 322.4
    RVK:
    Keywords: Globalization ; Transnationalism ; Civil society ; Social action International cooperation ; Social movements International cooperation ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Globalisierung ; Transnationale Politik ; Soziale Bewegung ; Internationale Kooperation
    Note: Includes bibliographical references and index
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  • 39
    ISBN: 9789264126718
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Japan ; Japan ; Steuer ; Finanzverwaltung ; Internationale Kooperation
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  • 40
    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.
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  • 41
    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.
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  • 42
    ISBN: 9789264114647
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Singapur ; Taxation ; Singapore ; Singapur ; 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.
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  • 43
    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.
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  • 44
    ISBN: 9789264096929
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles ; Seychellen ; 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.
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  • 45
    ISBN: 9789264097087
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Australien ; Taxation ; Australia ; Australien ; 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.
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  • 46
    ISBN: 9789264096806
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Barbados ; Taxation ; Barbados ; Barbados ; 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.
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  • 47
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Barbados ; Barbados ; Finanzverwaltung ; Steuersystem ; Internationale Kooperation
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  • 48
    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.
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  • 49
    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.
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  • 50
    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.
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  • 51
    ISBN: 9789264110458
    Language: English
    Pages: Online-Ressource (88 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kanada ; Taxation ; Canada ; Kanada ; 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.
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  • 52
    ISBN: 9789264114647
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Singapur ; Singapur ; Finanzverwaltung ; Steuersystem ; Internationale Kooperation
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  • 53
    ISBN: 9789264114685
    Language: French
    Edition: 2011
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Series Statement: Rapport d'examen par les pairs
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2011: Phase 1: Legal and Regulatory Framework
    Keywords: Schweiz ; Steuererhebung ; Internationale Kooperation ; Informationsaustausch
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  • 54
    ISBN: 9789264097230
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mauritius ; Taxation ; Mauritius ; Mauritius ; 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.
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  • 55
    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.
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  • 56
    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.
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  • 57
    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.
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  • 58
    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.
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  • 59
    ISBN: 9789264124950
    Language: French
    Edition: 2011
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Series Statement: Rapport d'examen par les pairs
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2011: Phase 1: Legal and Regulatory Framework
    Keywords: Luxemburg ; Steuererhebung ; Internationale Kooperation ; Informationsaustausch
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  • 60
    Language: French
    Edition: 2011
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Series Statement: Rapport d'examen par les pairs
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011: Combined: Phase 1 + Phase 2
    Keywords: Frankreich ; Steuererhebung ; Internationale Kooperation ; Informationsaustausch
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  • 61
    Language: English
    Edition: 2011
    Keywords: Steuer ; Transparenz ; Internationale Kooperation ; Norm
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264123212
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: The Development Dimension
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Strengthening accountability in aid for trade
    Keywords: Entwicklungshilfe ; Kapitalhilfe ; Zweckbindung ; Außenhandel ; Internationale Kooperation ; Evaluation ; Fallstudie ; Global Auslands- und Entwicklungshilfe ; Finanzielle Auslandshilfe ; Gebundene Auslandshilfe ; Internationaler Handel ; Internationale Zusammenarbeit ; Evaluation ; Fallstudie ; Vietnam ; Ghana ; Development ; Trade ; Erde ; Vietnam
    Abstract: At a time when aid budgets are under pressure and scrutiny, there is a need to improve accountability. This is especially true in the case of aid for trade, which has become an increasingly important priority in development co-operation. Strengthening Accountability in Aid for Trade looks at what the trade and development community needs to know about aid-for-trade results, what past evaluations of programmes and projects reveal about trade outcomes and impacts, and how the trade and development community could improve the performance of aid for trade interventions.
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  • 63
    ISBN: 184392160X , 9781843921608 , 1843921618 , 9781843921615
    Language: English
    Pages: XII, 259 S.
    DDC: 363.285
    Keywords: International police ; Security, International ; National security ; Border security ; Border patrols ; Aufsatzsammlung ; Sicherheitspolitik ; Internationale Kooperation ; Internationaler Terrorismus ; Prävention ; Überwachungstechnik ; Datenschutz
    Note: Includes bibliographical references and index
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  • 64
    ISBN: 9789264097094
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dänemark ; Taxation ; Denmark ; Dänemark ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 65
    ISBN: 9789264114623
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Philippinen ; Taxation ; Philippines ; Philippinen ; 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.
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  • 66
    ISBN: 0415578612 , 9780415578615
    Language: English
    Pages: XIV, 296 S. , Kt. , 24 cm
    Edition: 1. publ.
    Series Statement: Routledge studies in liberty and security
    DDC: 355/.031091821
    RVK:
    Keywords: Security, International ; National security ; Human rights International cooperation ; Terrorism Prevention ; International cooperation ; European Union countries Foreign relations ; Canada Foreign relations ; United States Foreign relations ; Security, International ; National security ; Aufsatzsammlung ; Europäische Union ; USA ; Kanada ; Terrorismus ; Bekämpfung ; Internationale Kooperation ; Außenpolitik
    Description / Table of Contents: Koblanck, M.: Special delivery : the multilateral politics of extraordinary rendition. - S. 11-27 Guittet, E.-P.: Miscarriages of justice and exceptional procedures in the "war against terrorism". - S. 28-40 Tsoukala, A.: Risk-focused security policies and human rights : the impossible symbiosis. - S. 41-59 (...) (...) Newman, A.: The global governance of data privacy regulation : European leadership and the ratcheting up of Canadian rules. - S. 98-109 (...) Alegre, S.: The accountability gap : human rights and EU external cooperation on criminal justice, counter-terrorism, and the rule of law. - S. 141-161 Sulyok, M.;Pap, A. L.: The role of NGO's in the access to public information : extraordinary renditions and the absence of transparency. - S. 162-197 Mégie, A.: Replacing and displacing the law : the Europeanization of judicial power. - S. 198-211 Macklin, A.: Transjudicial conversations about security and human rights. - S. 212-235 Thwaites, R.: A coordinated judicial response to counter-terrori
    Note: Includes bibliographical references and index
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  • 67
    ISBN: 9789264090057
    Language: English
    Pages: Online-Ressource (82 p.) , ill.
    Series Statement: Conflict and Fragility
    Parallel Title: Parallelausg. Suivi des Principes pour l'engagement international dans les États fragiles et les situations précaires ; Rapport global
    Parallel Title: Parallelausg. Suivi des Principes pour l'engagement international dans les États fragiles et les situations précaires : Rapport global
    Keywords: Failed State ; Begrenzte Staatlichkeit ; Wirtschaftliche Lage ; Millenniumsziele ; Wirtschaftsindikator ; Sozialer Indikator ; Friedenssicherung ; Internationale Kooperation ; Plan ; Fallstudie ; Fragile Staaten/Gescheiterte Staaten Wirtschaftslage ; Millennium Development Goals ; Wirtschaftliche und soziale Indikatoren ; Friedenssicherung ; Vorschlag/Plan für internationale Zusammenarbeit ; Fallstudie ; Afghanistan ; Zentralafrikanische Republik ; Kongo (Kinshasa) ; Haiti ; Sierra Leone ; Timor-Leste ; Development ; Afghanistan ; Zentralafrikanische Republik ; Demokratische Republik Kongo ; Haiti ; Sierra Leone ; Osttimor
    Abstract: Two years after ministers of the OECD Development Assistance Committee endorsed the Principles for Good International Engagement in Fragile States and Situations, six countries – Afghanistan, the Central African Republic, the Democratic Republic of Congo, Haiti, Sierra Leone and Timor-Leste – have decided to take stock of the quality and impact of international engagement. Based on six national consultations and using a mixed methods approach, the survey has catalysed dialogue among national and international stakeholders and contributed to deepening consensus on key goals and priorities. The Global Report synthesises main findings and recommendations from across these six countries, providing evidence from the ground of what works and what doesn’t.
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  • 68
    ISBN: 9789264095502
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cayman Islands ; Taxation ; Cayman Islands ; Cayman Islands ; 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.
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  • 69
    Language: French
    Edition: 2010
    Series Statement: Forum mondial sur la transparence et léchange de renseignements à des fins fiscales
    Series Statement: Rapport dexamen par les pairs
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010: Phase 1
    Keywords: Monaco ; Steuererhebung ; Internationale Kooperation ; Informationsaustausch
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  • 70
    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.
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  • 71
    ISBN: 9789264095533
    Language: English
    Pages: Online-Ressource (90 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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indien ; Taxation ; India ; Indien ; 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.
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  • 72
    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.
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  • 73
    ISBN: 9789264095649
    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: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Katar ; Taxation ; Qatar ; Katar ; 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.
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  • 74
    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.
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  • 75
    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.
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  • 76
    ISBN: 9780415459648
    Language: English
    Pages: XVIII, 290 S. , 24cm
    Series Statement: Routledge advances in international relations and global politics 70
    Series Statement: Routledge advances in international relations and global politics
    DDC: 306.3/4
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    Keywords: Group identity ; Scandinavian cooperation ; International agencies ; Regionalism (International organization) ; Scandinavia Economic integration ; Scandinavia Foreign relations ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Skandinavien ; Regionale Kooperation ; Wirtschaftliche Integration ; Internationale Kooperation
    Note: Includes bibliographical references and index
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264050877
    Language: English
    Pages: Online-Ressource (176 p.)
    Series Statement: Better Aid
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Efficacité de l'aide ; Rapport d'étape sur la mise en oeuvre de la Déclaration de Paris
    Parallel Title: Erscheint auch als Aid effectiveness
    RVK:
    Keywords: Entwicklungshilfe ; Entwicklungsstrategie ; Entwicklungsländer ; Entwicklungsfinanzierung ; Entwicklungszusammenarbeit ; Internationale Kooperation ; Effektivität ; Development ; OECD ; Entwicklungshilfe ; Effizienz
    Abstract: The 2005 Paris Declaration on Aid Effectiveness defines the principles and commitments by which donors and developing countries intend to ensure that aid is as effective as possible in contributing to the Millennium Development Goals and other internationally agreed development objectives. This report is a mid-term review of progress towards these commitments, drawing on the 2008 Paris Declaration Monitoring Survey and the Evaluation Synthesis Report among many other sources. Part I highlights the main actionable lessons and messages emerging from the analysis of progress to date. Part II covers the commitments under the five Partnership Principles related to ownership, alignment, harmonisation, development results and mutual accountability, together with four subjects of critical relevance: sector perspectives, the role of civil society organisations, situations of fragility and conflict, and the changing aid architecture.
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  • 78
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264059597
    Language: English
    Pages: Online-Ressource (208 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Faire respecter les normes environnementales ; Tendances et bonnes pratiques
    Parallel Title: Parallelausg. Ensuring Environmental Compliance; Trends and Good Practices (Chinese version)
    Parallel Title: Erscheint auch als Ensuring environmental compliance
    DDC: 363.7/0526
    RVK:
    Keywords: OECD ; Mitgliedsstaaten ; Umweltpolitik ; Internationale Kooperation ; Information ; Kommunikation ; Implementation ; Effektivität ; Environment ; Governance ; Umweltpolitik
    Abstract: Despite progress in recent years, there is growing evidence that OECD countries are not on track to reach some of their key environmental goals. This report examines the strategies and instruments that governments use to ensure compliance with pollution prevention and control regulations, particularly in the industrial sector. It compares the compliance assurance systems of six OECD countries – Finland, France, Japan, the Netherlands, the United Kingdom and the United States – as well as those of China and Russia. The report provides policy makers, environmental regulators, and other stakeholders with a comprehensive analysis of the design, management aspects, and the main elements of government compliance and enforcement programmes. Focusing on compliance promotion, compliance monitoring, and non-compliance response, it identifies and compares good practices, sets them in context of different countries’ regulatory cultures and highlights the key international trends.
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  • 79
    ISBN: 9789264076129
    Language: English
    Pages: Online-Ressource (226 p.)
    Series Statement: OECD Territorial Reviews
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. OECD Territorial Reviews; Trans-border Urban Co-operation in the Pan Yellow Sea Region, 2009; (Korean version)
    Parallel Title: Erscheint auch als Trans-border urban co-operation in the Pan Yellow Sea Region
    Keywords: Governance ; Urban, Rural and Regional Development ; Ostasien ; Gelbes Meer ; Internationale Kooperation ; Wirtschaftskooperation ; Soziokultureller Wandel ; Transnationale Politik ; Bericht ; OECD
    Abstract: The Pan Yellow Sea Region (PYSR) covers the coasts of Northern China (Bohai Rim), western and southern Korea and south-western Japan (Kyushu). It has been one of the fastest growing economic zones in East Asia since China’s opening in the early 1990s, thanks to the region’s extensive manufacturing and transportation networks. Development has been driven by cities such as Dalian, Qingdao and Tianjin in China, Busan and Incheon in Korea, and Fukuoka and Kitakyushu in Japan. However, the PYSR has yet not fully utilised its assets nor reached its potential for growth. Further economic integration has been hindered by excessive competition and inadequate co-operation within the region. The regional transportation system requires structural changes to be integrated, especially in the container transportation market. Deepening the region’s social and cultural network remains a challenge. And environmental concerns are increasingly attracting attention. This report analyses these factors and assesses a wide range of policies to improve the PYSR’s competitiveness and integration. In particular, the report examines the PYSR’s trans-border governance system, which has emerged since the 1990s as a key regional policy agenda. The harmonisation of authorities within the region is a prerequisite to achieving economic success and addressing the PYSR’s diverse challenges. A comparative analysis of trans-border cooperation in OECD countries in Europe and North America is also included in an annex. This report will be of special interest to policy makers, researchers, NGOs and others active in trans-border development or Asian economic development.
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264088122
    Language: English
    Pages: Online-Ressource (52 p.)
    Series Statement: IEA Technology Roadmaps
    Keywords: Carbon dioxide capture and storage ; Energietechnik ; Finanzierung ; Gesetz ; Entwicklung ; Tendenz ; Szenario ; Reduktion ; Rückgang ; Kohlendioxid ; Internationale Kooperation ; Umweltpolitik ; Global Kohlendioxid-Abscheidung und -Lagerung ; Energietechnik ; Finanzierung ; Rechtliche Regelung ; Entwicklungsperspektive und -tendenz ; Szenario ; Reduzierung/Rückgang ; Kohlendioxid ; Internationale umweltpolitische Zusammenarbeit ; Energy ; Erde
    Abstract: This energy technology roadmap on carbon capture and storage (CCS) identifies, for the first time, a detailed scenario for the technology’s growth from a handful of large-scale projects today to over three thousand projects by 2050. It finds that the next decade is a key “make or break” period for CCS; governments, industry and public stakeholders must act rapidly to demonstrate CCS at scale around the world in a variety of settings. The roadmap concludes with a set of near-term actions that stakeholders will need to take to achieve the roadmap’s vision.
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  • 81
    ISBN: 0415361273 , 0415361281 , 9780415361279 , 9780415361286
    Language: English
    Pages: XIII, 189 S. , 24 cm
    Edition: 1. publ.
    Series Statement: RIPE series in global political economy
    DDC: 325/.1
    RVK:
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    Keywords: Global Governance ; Human rights International cooperation ; Immigrants Civil rights ; Emigration and immigration International cooperation ; Children's rights International cooperation ; Regionalism (International organization) ; Migration ; Globalisierung ; Menschenrechte ; Internationale Organisation ; Global Governance 〈 Globales Regieren〉 ; Weltpolitik ; Kindheit ; Internationale Migration ; Globalisierung ; Kind ; Menschenrecht ; Global Governance ; Internationale Kooperation ; Einwanderer ; Bürgerrecht ; Auswanderung ; Regionalismus
    Note: Includes bibliographical references and index
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  • 82
    ISBN: 9789264006805
    Language: English
    Pages: Online-Ressource (230 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. L'environnement et les accords commerciaux régionaux
    Parallel Title: Erscheint auch als Environment and regional trade agreements
    DDC: 382/.91
    RVK:
    RVK:
    Keywords: Regionale Wirtschaftsintegration ; Umweltabkommen ; Welt ; Commercial treaties ; International trade Environmental aspects ; Trade blocs ; Environment ; Trade ; Welthandel ; Liberalisierung ; Wirtschaftliche Integration ; Bilateraler Handel ; Handelsabkommen ; Umweltschutz ; Umweltpolitik ; Internationale Kooperation
    Abstract: Regional Trade Agreements (RTAs) have increased significantly in number over the past few years. The number of RTAs which include environmental provisions is also increasing. However, these provisions, and the experience related to their negotiation and implementation, have not been examined in depth yet. This study contributes to filling this gap. It provides an overview of approaches to environmental issues in RTAs and summarises country experiences in their negotiation and practical application. Regional and bilateral trade arrangements are surveyed, including customs unions and free trade agreements. The study is based on the analysis of RTA texts, and on literature examining their actual implementation, as well as on first-hand comments and input from experts from both OECD and non-OECD countries.
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264018419
    Language: English
    Pages: Online-Ressource (234 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Politiques de l'environnement ; Quelles combinaisons d'instruments ?
    Parallel Title: Erscheint auch als Braathen, Nils Axel Instrument mixes for environmental policy
    DDC: 363.7063
    RVK:
    Keywords: OECD ; Umweltpolitik ; Policy-Mix ; Mitgliedsstaaten ; Umweltpolitik ; Internationale Kooperation ; Analyse ; Instrument ; Energy ; Environment ; Umweltbelastung ; Energieeinsparung
    Abstract: What are the impacts on environmental effectiveness and economic efficiency of using an “instrument mix”, rather than a single instrument, to address a given environmental problem? What are the main arguments for using such instrument mixes, and are the instrument mixes currently in use actually well designed in response to these arguments? These are the main questions addressed in this report, which is based on a series of in-depth case studies. The case studies analyse instrument mixes applied in OECD countries to address household waste, non-point sources of water pollution in agriculture, residential energy efficiency, regional air pollution and emissions to air of mercury.
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  • 84
    Language: English
    Keywords: Steuer ; Internationale Kooperation ; Internationaler Vergleich
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  • 85
    ISBN: 0415365120
    Language: English
    Pages: XV, 240 S.
    Edition: 1. publ.
    Series Statement: Routledge research in transnationalism 19
    Series Statement: Routledge research in transnationalism
    DDC: 341.242/2
    RVK:
    RVK:
    Keywords: European Union ; European cooperation ; Europe Politics and government 1945- ; Aufsatzsammlung ; Europäische Integration ; Geschichte 1945-2003 ; Europäische Union ; Europäische Integration ; Geschichte 1945-2005 ; Europa ; Nichtstaatliche Organisation ; Internationale Kooperation ; Geschichte 1945-2005 ; Europäische Union ; Nichtstaatliche Organisation ; Internationale Kooperation ; Geschichte 1945-2005 ; Europäische Union ; Politische Kooperation
    Description / Table of Contents: Transnational Western Europe since 1945 / Wolfram Kaiser -- Transnational networks / Karen Heard-Lauréote -- Transnational socialization / Frank Schimmelfennig -- Transnational business / Bastiaan van Apeldoorn -- Trade unions as a transnational movement in the European space 1955-1965 / Patrick Pasture -- The alliance of European Christian democracy and conservatism / Karl Magnus Johansson -- German political foundations / Dorota Dakowska -- Transnational actors in the European Higher Education Area / Erik Beerkens -- Copweb Europe / Monica Den Boer -- Transnational consensus building in EMU economic governance / Daniela Schwarzer
    Note: Includes bibliographical references and index
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  • 86
    ISBN: 9789264098084
    Language: English
    Pages: Online-Ressource (13 p.)
    Parallel Title: Parallelausg. Déclaration de Paris sur l'efficacité de l'aide au développement
    Keywords: Vereinte Nationen ; Kreditgeber ; Weltwirtschaft ; Entwicklungshilfe ; Entwicklungszusammenarbeit ; Internationale Kooperation ; Entwicklungspolitik ; Staatensystem ; Internationale Organisation ; Internationale Konferenz ; Hilfe ; Entwicklungsmodell ; Development ; Entwicklungsländer
    Abstract: Beyond its principles on effective aid, the Paris Declaration lays out a practical, action-oriented roadmap to improve the quality of aid and its impact on development by 2010. It puts in place a series of specific implementation measures and establishes an international monitoring system to ensure that donors and recipients hold each other accountable for their commitments – a feature that is unique among international agreements.
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  • 87
    ISBN: 0415324084
    Language: English
    Pages: XII, 164 S
    Series Statement: Routledge research in environmental politics 9
    Series Statement: Routledge research in environmental politics
    Dissertation note: Zugl.: Lancaster, Univ., Diss.
    DDC: 363.738/74526
    RVK:
    Keywords: Climatic changes ; Environmental policy International cooperation ; Global environmental change International cooperation ; Hochschulschrift ; Klimaänderung ; Umweltpolitik ; Internationale Kooperation
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  • 88
    ISBN: 9264108556
    Language: English
    Pages: Online-Ressource
    Series Statement: The development dimension
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Policy coherence for development
    Parallel Title: Franz. Ausg. u.d.T. La cohérence des politiques au service du développement
    Parallel Title: Parallelausg. La cohérence des politiques au service du développement : Promouvoir de bonnes pratiques institutionnelles
    Parallel Title: Erscheint auch als Policy coherence for development
    DDC: 338.9
    RVK:
    Keywords: Entwicklungshilfe ; Entwicklungsfinanzierung ; OECD-Staaten ; Good Governance ; OECD-Staaten-seitig ; Wirtschaftsentwicklung ; Internationale Kooperation ; Wirtschaftspolitik
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264281264
    Language: French
    Pages: Online-Ressource (128 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Improving Access to Bank Information for Tax Purposes
    Parallel Title: Parallelausg. Verbesserung des Zugangs zu Bankinformationen für Besteuerungszwecke
    Parallel Title: Parallelausg. Mejorar el acceso a la información bancaria por motivos fiscales
    Parallel Title: Parallelausg. Improving Access to Bank Information for Tax Purposes (Turkish Version)
    Keywords: Taxation ; Bankgeheimnis ; Steuerfahndung ; Bank ; Finanzbehörde ; Kriminalität ; Bekämpfung ; Internationale Kooperation
    Abstract: Ce rapport a été préparé par le Comité des affaires fiscales afin d'examiner les moyens d'améliorer la coopération internationale relative à l'échange, à des fins fiscales, de renseignements détenus par les banques et les autres institutions financières.
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