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  • Paris : OECD Publishing  (1,290)
  • Wiesbaden : Springer Fachmedien Wiesbaden  (852)
  • München : GRIN Verlag  (217)
  • Taxation  (1,229)
  • Deutschland  (1,136)
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  • 1
    ISBN: 9783389002469
    Language: German
    Pages: Online-Ressource, 26 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 658.312
    Keywords: Interkulturelles Management ; Kulturkontakt ; Dänemark ; Deutschland ; (Produktform)Electronic book text ; (BISAC Subject Heading)SOC002010: SOCIAL SCIENCE / Anthropology / Cultural & Social ; Kulturvergleichsforschung;Dänemark;Business in Denmark;Dänischer Führungsstil;Hygge;Work-Life-Balance ; Kulturwissenschaften - Sonstiges ; (VLB-WN)9752: Ethnologie / Völkerkunde
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  • 2
    ISBN: 9783389002476
    Language: German
    Pages: Online-Ressource, 32 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 658.312
    Keywords: Interkulturelles Management ; Kulturkontakt ; Dänemark ; Deutschland ; (Produktform)Paperback / softback ; (BISAC Subject Heading)SOC002010: SOCIAL SCIENCE / Anthropology / Cultural & Social ; Kulturvergleichsforschung;Dänemark;Business in Denmark;Dänischer Führungsstil;Hygge;Work-Life-Balance ; Kulturwissenschaften - Sonstiges ; (VLB-WN)1752: Ethnologie / Völkerkunde
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  • 3
    Online Resource
    Online Resource
    München : GRIN Verlag
    ISBN: 9783346990914
    Language: German
    Pages: Online-Ressource, 24 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 306.874
    Keywords: Regenbogenfamilie ; Homosexuelles Paar ; Elternschaft ; Kinderwunsch ; Kindeswohl ; Familienleben ; Deutschland ; (Produktform)Paperback / softback ; (BISAC Subject Heading)SOC017000: SOCIAL SCIENCE / LGBTQ+ Studies / Lesbian Studies ; Regenbogenfamilien;Soziologie ;Soziale Arbeit;Diversität;Familie;erziehung;gleichgeschlechtliche Ehe ; Kulturwissenschaften - LGBTIQ+ / Queer-Studien ; (VLB-WN)1752: Ethnologie / Völkerkunde
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  • 4
    ISBN: 9783964875617
    Language: German
    Pages: Online-Ressource, 16 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 330
    Keywords: Nachhaltigkeit ; Verbraucherverhalten ; Deutschland ; (Produktform)Electronic book text ; (BISAC Subject Heading)SOC002010: SOCIAL SCIENCE / Anthropology / Cultural & Social ; Pfandsystem;Nachhaltigkeit;Kreislaufwirtschaft ; Ethnologie / Volkskunde ; (VLB-WN)9753: Ethnologie / Volkskunde
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  • 5
    ISBN: 9783963552588
    Language: German
    Pages: Online-Ressource, 76 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 303.483
    Keywords: Öffentlichkeit ; Digitalisierung ; Internet ; Neue Medien ; Gesellschaft ; Politische Beteiligung ; Deutschland ; (Produktform)Electronic book text ; (BISAC Subject Heading)SOC017000: SOCIAL SCIENCE / LGBTQ+ Studies / Lesbian Studies ; Digitaler Wandel;LGBTQ;LGBT;LGBTQ+;queer;homosexualität;Gesellschaftliche Teilhabe;Teilhabe;politische Teilhabe;gender;Empowerment;Aktivismus;Homophobie;Geschlechterrollen;Feminismus;medienberichterstattung;Medien;Men's studies;outing;Männlichkeit;Hegemoniale Männlichkeit;digitalisierung ; Kulturwissenschaften - LGBTIQ+ / Queer-Studien ; (VLB-WN)9752: Ethnologie / Völkerkunde
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  • 6
    ISBN: 9783964875624
    Language: German
    Pages: Online-Ressource, 20 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 330
    Keywords: Nachhaltigkeit ; Verbraucherverhalten ; Deutschland ; (Produktform)Pamphlet ; (BISAC Subject Heading)SOC002010: SOCIAL SCIENCE / Anthropology / Cultural & Social ; Pfandsystem;Nachhaltigkeit;Kreislaufwirtschaft ; Ethnologie / Volkskunde ; (VLB-WN)1753: Ethnologie / Volkskunde
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  • 7
    ISBN: 9783963552595
    Language: German
    Pages: Online-Ressource, 80 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 303.483
    Keywords: Öffentlichkeit ; Digitalisierung ; Internet ; Neue Medien ; Politische Beteiligung ; Gesellschaft ; Deutschland ; (Produktform)Paperback / softback ; (BISAC Subject Heading)SOC017000: SOCIAL SCIENCE / LGBTQ+ Studies / Lesbian Studies ; Digitaler Wandel;LGBTQ;LGBT;LGBTQ+;queer;homosexualität;Gesellschaftliche Teilhabe;Teilhabe;politische Teilhabe;gender;Empowerment;Aktivismus;Homophobie;Geschlechterrollen;Feminismus;medienberichterstattung;Medien;Men's studies;outing;Männlichkeit;Hegemoniale Männlichkeit;digitalisierung ; Kulturwissenschaften - LGBTIQ+ / Queer-Studien ; (VLB-WN)1752: Ethnologie / Völkerkunde
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  • 8
    Online Resource
    Online Resource
    München : GRIN Verlag
    ISBN: 9783346990471
    Language: German
    Pages: Online-Ressource, 21 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 392.1
    Keywords: Beschneidung ; Frau ; Mädchen ; Beschneidung ; Weiblichkeit ; Deutschland ; Kenia ; (Produktform)Electronic book text ; (BISAC Subject Heading)SOC032000: SOCIAL SCIENCE / Gender Studies ; FGM/C ; Geschlechterstudien / Gender Studies ; (VLB-WN)9973: Sachbücher / Politik, Gesellschaft, Wirtschaft / Gesellschaft
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  • 9
    Online Resource
    Online Resource
    München : GRIN Verlag
    ISBN: 9783346990907
    Language: German
    Pages: Online-Ressource, 19 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 306.874
    Keywords: Regenbogenfamilie ; Homosexuelles Paar ; Elternschaft ; Kinderwunsch ; Kindeswohl ; Familienleben ; Deutschland ; (Produktform)Electronic book text ; (BISAC Subject Heading)SOC017000: SOCIAL SCIENCE / LGBTQ+ Studies / Lesbian Studies ; Regenbogenfamilien;Soziologie ;Soziale Arbeit;Diversität;Familie;erziehung;gleichgeschlechtliche Ehe ; Kulturwissenschaften - LGBTIQ+ / Queer-Studien ; (VLB-WN)9752: Ethnologie / Völkerkunde
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  • 10
    ISBN: 9789264478763 , 9789264872738 , 9789264489943
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Datensicherheit ; Bildungspolitik ; Qualifikation ; IT-Kriminalität ; Frankreich ; Deutschland ; Polen ; Education ; Employment ; Science and Technology ; France ; Germany ; Poland
    Abstract: In an increasingly digital world, the significance of cyber security for individuals, businesses, and governments has never been greater. Rising cyber attacks are challenging current defence and operational capabilities, highlighting a critical shortage of skilled cyber security professionals. This report delves into the demand for cyber security expertise by analysing online job postings in France, Germany and Poland in between 2018 and 2023. It examines trends in the demand for cyber security professionals, the geographical distribution of job opportunities, and the changing skill requirements in this field. Focusing on France, the report also explores cyber security education and training programmes, the characteristics of the programmes, the demographics of enrolled learners, and their outcomes. Additionally, it reviews French policies and initiatives aimed at broadening the cyber security workforce and enhancing educational opportunities in this field. This comprehensive analysis is part of a larger effort to understand the evolving landscape of cyber security policies and professional experiences worldwide.
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  • 11
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.68
    Keywords: Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Abstract: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
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  • 12
    ISBN: 9783658435721
    Language: German
    Pages: Online-Ressource
    Edition: 1. Auflage 2024
    Series Statement: Veröffentlichungen der Sektion Religionssoziologie der Deutschen Gesellschaft für Soziologie
    Parallel Title: Erscheint auch als Ruther, Lilo Ritualisierende Agency in Todesritualen
    DDC: 393
    Keywords: Trauerredner ; Ritualisierung ; Handlungskompetenz ; Tod ; Ritus ; Ritual ; Ritualisierung ; Religion ; Deutsche Schweiz ; Schweiz ; Deutschland ; (Produktform)Electronic book text ; (BISAC Subject Heading)SOC039000 ; (BISAC Subject Heading)HR ; Religionssoziologie ; Konfessionslose Rituale ; Rekonstruktive Sozialforschung ; Positionierung ; Ritualtheorie ; Todesrituale ; (Springer Nature Taxonomy)2940: Sociology of Religion ; Hochschulschrift ; Deutsche Schweiz ; Trauerredner ; Ritualisierung ; Handlungskompetenz
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  • 13
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658427931 , 3658427930
    Language: English
    Pages: 1 Online-Ressource (XVII, 166 Seiten) , 10 illus., 9 illus. in color.
    Edition: 1st ed. 2024
    Series Statement: Geographies of Media
    Parallel Title: Erscheint auch als Scheffer, Jörg Mirrored Spaces
    DDC: 304.2
    Keywords: Soziale Ungleichheit ; Reproduktion ; Internet ; Sozialraum ; Stadtviertel ; Digitale Spaltung ; Human geography ; Social structure ; Equality ; Sociology, Urban ; Sociology ; Digital humanities ; Human Geography ; Social Structure ; Urban Sociology ; Sociology ; Digital Humanities ; Deutschland
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  • 14
    ISBN: 9783389017500
    Language: German
    Pages: Online-Ressource, 23 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 303.482
    Keywords: Foucault, Michel ; Diskurs ; Postkolonialismus ; Deutsch ; Orientalismus ; Deutschland ; Afrika ; (Produktform)Electronic book text ; (BISAC Subject Heading)HIS001000: HISTORY / Africa / General ; Postkolonialismus, Orientalismus, Othering ; Afrikawissenschaften - Kultur und Landeskunde ; (VLB-WN)9750: Ethnologie
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  • 15
    ISBN: 9783389017517
    Language: German
    Pages: Online-Ressource, 28 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 303.482
    Keywords: Foucault, Michel ; Diskurs ; Orientalismus ; Postkolonialismus ; Deutschland ; Afrika ; (Produktform)Paperback / softback ; (BISAC Subject Heading)HIS001000: HISTORY / Africa / General ; Postkolonialismus, Orientalismus, Othering ; Afrikawissenschaften - Kultur und Landeskunde ; (VLB-WN)1750: Ethnologie
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  • 16
    Online Resource
    Online Resource
    München : GRIN Verlag
    ISBN: 9783389019436
    Language: German
    Pages: Online-Ressource, 21 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 305.5
    Keywords: Unterschicht ; Soziale Herkunft ; Soziale Ungleichheit ; Klassismus ; Ethnologie ; Sozialarbeit ; Deutschland ; (Produktform)Electronic book text ; (BISAC Subject Heading)SOC008000: SOCIAL SCIENCE / Ethnic Studies / General ; Bildung;Sozialismus;Gesellschaft;Akademiker;Klassismus;Othering;Bildungssystem ; Kulturwissenschaften - Allgemeines und Begriffe ; (VLB-WN)9752: Ethnologie / Völkerkunde
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  • 17
    Online Resource
    Online Resource
    München : GRIN Verlag
    ISBN: 9783389019443
    Language: German
    Pages: Online-Ressource, 24 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 305.5
    Keywords: Unterschicht ; Klassismus ; Soziale Ungleichheit ; Klassengesellschaft ; Soziale Herkunft ; Stereotyp ; Deutschland ; (Produktform)Paperback / softback ; (BISAC Subject Heading)SOC008000: SOCIAL SCIENCE / Ethnic Studies / General ; Bildung;Sozialismus;Gesellschaft;Akademiker;Klassismus;Othering;Bildungssystem ; Kulturwissenschaften - Allgemeines und Begriffe ; (VLB-WN)1752: Ethnologie / Völkerkunde
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  • 18
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658427474 , 3658427477
    Language: German
    Pages: 1 Online-Ressource (XV, 351 Seiten) , 11 Abb., 1 Abb. in Farbe.
    Edition: 1st ed. 2024
    Series Statement: Subjektivierung und Gesellschaft/Studies in Subjectivation, Foundations and Approaches of Empirical Subjectivation Research
    Parallel Title: Erscheint auch als Lenk, Alexander Akademische Subjektivierung im Dispositiv neoliberaler Gouvernementalität
    DDC: 306.3
    Keywords: Hochschule ; Subjekt ; Dispositiv ; Gouvernementalität ; Neoliberalismus ; Economic sociology ; Technology Sociological aspects ; Economic Sociology ; Science, Technology and Society ; Deutschland ; Hochschulschrift
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  • 19
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658407704 , 3658407700
    Language: German
    Pages: 1 Online-Ressource (X, 267 Seiten) , 2 Abb.
    Edition: 1st ed. 2023
    Series Statement: Sport – Gesellschaft – Kultur
    Parallel Title: Erscheint auch als Sobiech, Gabriele „Forever Young?“
    DDC: 306.483
    Keywords: Frau ; Alter ; Fitnesstraining ; Gesundheit ; Habitus ; Soziales Netzwerk ; Intersektionalität ; Sports Sociological aspects ; Human body Social aspects ; Sociology ; Social groups ; Sport Sociology ; Sociology of the Body ; Sociology of Family, Youth and Aging ; Deutschland ; USA
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  • 20
    ISBN: 9783658409227 , 3658409223
    Language: German
    Pages: 1 Online-Ressource (XXI, 241 Seiten) , 5 Abb. in Farbe.
    Edition: 1st ed. 2023
    Series Statement: Sexuelle Gewalt in Kindheit und Jugend: Forschung als Beitrag zur Aufarbeitung
    Parallel Title: Erscheint auch als Gahleitner, Silke Birgitta Sexualisierte Gewalt in der Heimerziehung der DDR
    DDC: 305.2
    Keywords: Heimerziehung ; Sexualisierte Gewalt ; Sociology ; Social groups ; Sociology of Family, Youth and Aging ; Deutschland
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  • 21
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658418243 , 3658418249
    Language: German
    Pages: 1 Online-Ressource (XVII, 279 Seiten) , 18 Abb., 9 Abb. in Farbe.
    Edition: 1st ed. 2023
    Parallel Title: Erscheint auch als Stadt. Raum. Institution
    DDC: 304.2
    Keywords: Stadt ; Raum ; Soziale Ungleichheit ; Ausgrenzung ; Sicherheit und Ordnung ; Polizei ; Human geography ; Cultural geography ; Social structure ; Equality ; Sociology, Urban ; Social and Cultural Geography ; Social Structure ; Urban Sociology ; Deutschland
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  • 22
    Online Resource
    Online Resource
    München : GRIN Verlag
    ISBN: 9783346990488
    Language: German
    Pages: Online-Ressource, 24 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 392.1
    Keywords: Beschneidung ; Frau ; Mädchen ; Beschneidung ; Weiblichkeit ; Deutschland ; Kenia ; (Produktform)Paperback / softback ; (BISAC Subject Heading)SOC032000: SOCIAL SCIENCE / Gender Studies ; FGM/C ; Geschlechterstudien / Gender Studies ; (VLB-WN)1973: Sachbücher / Politik, Gesellschaft, Wirtschaft / Gesellschaft
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  • 23
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden
    ISBN: 9783658416591
    Language: German
    Pages: Online-Ressource
    Edition: 1. Auflage 2023
    Series Statement: (Re-)konstruktionen - Internationale und Globale Studien
    Parallel Title: Erscheint auch als Micossé-Aikins, Sandrine People of the Comb
    DDC: 391.509667
    Keywords: Frau ; Frisur ; Schönheitsideal ; Handlungskompetenz ; Rassismus ; Frau ; Postkolonialismus ; Schwarze ; Ghana ; Ghana ; Afrika ; Deutschland ; (Produktform)Electronic book text ; (BISAC Subject Heading)SOC000000 ; (BISAC Subject Heading)JFC ; (BISAC Subject Heading)SOC026000 ; (BISAC Subject Heading)POL053000 ; (BISAC Subject Heading)HIS001000 ; (BIC subject category)JHB ; (BIC subject category)JP ; (BIC subject category)HBJH ; Haarpolitik ; Ghana ; kolonialie Kontinuitäten ; Körperpolitik ; Kulturwissenschaften ; Schönheitsstandards ; (Springer Nature Product Market Code)SCX22230: Sociology of the Body ; (Springer Nature Product Market Code)SC911090: African Politics ; (Springer Nature Product Market Code)SC714000: African History ; (Springer Nature Taxonomy)8173: African Culture ; (Springer Nature Taxonomy)2901: Sociology of the Body ; (Springer Nature Taxonomy)7541: African Politics ; (Springer Nature Taxonomy)5437: African History ; Hochschulschrift ; Ghana ; Frau ; Frisur ; Schönheitsideal ; Handlungskompetenz
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  • 24
    ISBN: 9789264365872
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264532694
    Language: English
    Pages: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Keywords: Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Abstract: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264533226
    Language: German
    Pages: 1 Online-Ressource (20 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe EU Country Cancer Profile: Germany 2023
    Keywords: Krebskrankheit ; Gesundheitsvorsorge ; Gesundheitsrisiko ; Gesundheitsversorgung ; Gesundheit ; Deutschland ; Social Issues/Migration/Health ; Germany ; Amtliche Publikation ; Statistik
    Abstract: Mit den Länderprofilen Krebs werden in Bezug auf die 27 EU-Mitgliedstaaten sowie Island und Norwegen Stärken, Herausforderungen und spezifische Maßnahmenbereiche aufgezeigt, die als Richtschnur für Investitionen und Interventionen auf EU-, nationaler und regionaler Ebene im Rahmen von Europas Plan gegen den Krebs dienen können. Jedes Länder-Krebs-Profil bietet eine kurze Synthese von: der nationalen Krebsbelastung, den Risikofaktoren für Krebs (wobei der Schwerpunkt auf verhaltensbedingten und umweltbedingten Risikofaktoren liegt) ; den Früherkennungsprogrammen ; den Leistungen der Krebsversorgung (wobei der Schwerpunkt auf Zugänglichkeit, Versorgungsqualität, Kosten und den Auswirkungen von COVID-19 auf die Krebsversorgung lieg).
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  • 27
    Language: English
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Internationale Unternehmensbesteuerung ; Welt ; Taxation ; Handbuch
    Abstract: Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a multinational enterprise are covered by multiple bilateral tax treaties. However, most jurisdictions have limited experience in coordinating bilateral MAP and APA cases to offer multilateral certainty. In accordance with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Manual on the handling of Multilateral MAPs and APAs (MoMA) which is intended as a guide to multilateral MAP and APA processes from both a legal and procedural perspective. The MoMA provides tax administrations and taxpayers with basic information on the operation of such procedures and suggests different approaches based on the existing practices of jurisdictions, without imposing a set of binding rules. The MoMA allows tax administrations to explore whether implementation of these procedures is appropriate considering the circumstances of their own MAP and APA programmes and to consider whether the guidance therein may be incorporated in their domestic guidance on MAP or APA processes to provide additional clarity.
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  • 28
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Language: English
    Pages: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
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  • 29
    ISBN: 9789264591707 , 9789264716926 , 9789264969605
    Language: French
    Pages: 1 Online-Ressource (133 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2022
    Keywords: Taxation
    Abstract: Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est un organisme multilatéral pour la transparence fiscale et l'échange de renseignements, au sein duquel plus de 160 juridictions participent sur un pied d'égalité. Le Forum mondial surveille et examine la mise en œuvre des normes internationales d'échange de renseignements sur demande (ERD) et d'échange automatique de renseignements (EAR). L'EAR prévoit l'échange automatique annuel d'un ensemble prédéfini de renseignements sur les comptes financiers entre les autorités fiscales, afin de les aider à s'assurer que le montant correct de l'impôt est payé. Pour s'assurer que la norme EAR est pleinement efficace, le Forum mondial procède à un examen des cadres juridiques nationaux et internationaux de chaque juridiction pour vérifier qu'ils sont complets, ainsi qu'à un examen de l'efficacité de la norme EAR dans la pratique. Le rapport d'examen par les pairs 2022 présente les dernières conclusions des examens des cadres juridiques mis en place par chaque juridiction pour mettre en œuvre la norme EAR. Les résultats se rapportent aux plus de 100 juridictions engagées à commencer l'EAR d'ici 2020. Le rapport contient également, pour la première fois, les résultats des examens initiaux de l'efficacité de la mise en œuvre de la norme dans la pratique. Le présent recueil inclut les versions françaises des rapports d’examen par les pairs des juridictions francophones suivantes : Belgique, France, Liban, Luxembourg, Monaco, Nouvelle-Calédonie et Suisse.
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  • 30
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.61
    Keywords: Environment ; Taxation
    Abstract: Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support: the Net Effective Carbon Rates (Net ECR). This exercise is made possible by combining the two OECD databases: the Taxing Energy Use and Effective Carbon Rates database (the backbone of the newly established OECD series on Carbon Pricing and Energy Taxation) and the Inventory of Support Measures for Fossil Fuels. The paper then explores potential use cases of this new indicator. In particular, it explains how the Net ECR can be used to calculate fossil fuel support (FFS) against external carbon pricing benchmarks and why such an approach facilitates comparisons of FFS across countries and over time. The paper’s conclusions include avenues for future research.
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  • 31
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.231
    Keywords: Taxation ; Environment ; Ukraine
    Abstract: The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data on environmental tax revenue and budgets from expenditure reports of the State Treasury Service of Ukraine over the period 2010 - 2020. Where available, preliminary data for 2021 were also included. The paper aims to support the government of Ukraine in reforming environmental taxation and public funding for environmental protection. Ukraine’s Post-War Recovery and Reconstruction Plan outlines ambitious plans for reform, including in the environmental domain. It envisions restructuring the current environmental tax system, expanding it to energy and transport and harmonising it with that of the European Union. It also foresees an analytical study systematising current taxes and payments in line with Eurostat classification standards. This paper can support these efforts.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.160
    Keywords: Finance and Investment ; Taxation ; Science and Technology
    Abstract: This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
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  • 34
    ISBN: 9789264598409
    Language: English
    Pages: 1 Online-Ressource (98 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 : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Taxation ; Mauritania
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
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  • 35
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264853775
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 29.7cm.
    Keywords: Finance and Investment ; Governance ; Social Issues/Migration/Health ; Taxation
    Abstract: Citizenship and residency by investment (CBI/RBI) programmes are government-administered programmes that grant citizenship or residency to foreign investors by expediting or bypassing normal migration processes. These programmes can help spur economic growth through foreign direct investment, but they are also attractive to criminals and corrupt officials seeking to evade justice and launder the proceeds of crime reaching into the billions of dollars. This report highlights how CBI programmes can allow criminals more global mobility and help them hide their identity and criminal activities behind shell companies in other jurisdictions. It highlights the vulnerabilities of these complex and international investment migration programmes, including the frequent use of intermediaries, involvement of multiple government agencies, abuse by professional enablers and lack of proper governance of the CBI/RBI programmes. The report proposes measures and examples of good practice, that can help policy makers and those responsible for managing the investment migration programmes address these risks. These include an in-depth analysis and understanding of how criminals can exploit CBI or RBI programmes and incorporating risk mitigation measures, such as multi-layer due diligence, in the design of the investment migration programme.
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  • 36
    Language: French
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que la bauxite, qui est utilisée en phase finale dans la chaîne de valeur de l'aluminium. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix de la bauxite en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de minéraux de manière adéquate. La présente annexe montre par des exemples concrets comment le cadre peut être précisément appliqué à la bauxite.
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  • 37
    ISBN: 9783658431464
    Language: German
    Pages: Online-Ressource
    Edition: 1. Auflage 2023
    Parallel Title: Erscheint auch als Pöhls, Lea Eileen Über den Tellerrand
    DDC: 394.125
    Keywords: Mittelstand ; Familie ; Mahlzeit ; Ess- und Trinksitte ; Alltag ; Konflikt ; Familie ; Ernährung ; Altenpflege ; Hamburg ; Dresden ; Deutschland ; (Produktform)Electronic book text ; (BISAC Subject Heading)SOC026010 ; (BISAC Subject Heading)JHBK ; (BISAC Subject Heading)SOC026000 ; (BIC subject category)JHB ; Familienmahlzeit ; geschlechterkulturelle Familienmodelle ; Ost- und Westdeutschland ; Methodenkombination ; qualitative Inhaltsanalyse ; Alltägliche Mahlzeitengestaltung ; Konflikthaftigkeit ; problemzentrierte Interviews ; Familie ; kulturelle Ideen ; Erwerbsarbeits- und Betreuungsarrangements ; Tagebuchverfahren ; (Springer Nature Product Market Code)SCX22000: Sociology, general ; (Springer Nature Taxonomy)5199: Sociology of Family, Youth and Aging ; (Springer Nature Taxonomy)3062: Health, Medicine and Society ; Hochschulschrift ; Hamburg ; Dresden ; Mittelstand ; Familie ; Mahlzeit ; Ess- und Trinksitte ; Alltag ; Konflikt
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  • 38
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.161
    Keywords: Taxation ; Science and Technology
    Abstract: This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.
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  • 39
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.229
    Keywords: Energy ; Taxation ; Environment ; Ukraine
    Abstract: The paper presents the understanding of and attitudes towards climate change and climate policies in Ukraine, using a survey on a representative sample of more than 1 500 Ukrainians. The survey was carried out between October 2021 and February 2022 and presents the situation before Russia’s large-scale invasion of Ukraine. The survey tests support for three main climate policies in detail: a green infrastructure programme, a carbon tax with cash transfers and a ban on combustion-engine cars. It shows that support for climate policies depends on three key factors: how people perceive the effectiveness of the policies in reducing emissions, how they perceive distributional impacts on lower-income households (inequality concerns), and if they think their household will gain or lose from the policy. The survey also shows that when citizens receive information that specifically addresses these concerns, they exhibit stronger support for the policy. How the policy is designed also matters: Ukrainians widely accept a carbon tax when its revenues finance green investments and/or compensate lower-income households. The paper highlights seven considerations for Ukraine policymakers to design measures that are effective and supported by citizens. Following Russia’s war of aggression and once conditions are right, Ukrainian policymakers can also use the survey results to guide the reform of the environmental tax system- one of the goals in Ukraine’s recovery and reform agenda. The survey in Ukraine that the paper describes was conducted as part of a large-scale OECD international survey of attitudes toward climate policies carried out on over 40 000 respondents in twenty countries.
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  • 40
    Language: Spanish
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos se generan mediante la recaudación de regalías mineras e impuestos sobre la renta calculados sobre el valor del mineral comercializado. Sin embargo, debido a la frecuencia y la escala de las transacciones entre partes vinculadas, el riesgo potencial para los ingresos fiscales que supone la manipulación de los precios de transferencia puede ser elevado, especialmente en torno al valor de los minerales extraídos. Este conjunto de herramientas proporciona orientaciones prácticas y significativas para que los países en desarrollo determinen el precio de los minerales vendidos a partes vinculadas utilizando el principio de plena competencia. Ofrece un marco sobre cómo utilizar los principios de precios de transferencia para aplicar el método del Precio Comparable No Controlado, incluida la identificación de los principales factores económicos que influyen en el precio de los minerales ("marco de precios de los minerales") para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de minerales. También incluye enfoques administrativos simplificados para fijar el precio de las ventas de minerales que podrían reducir la carga administrativa de los países en desarrollo.
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  • 41
    ISBN: 9789264399372
    Language: English
    Pages: 1 Online-Ressource (143 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Pakistan
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 42
    ISBN: 9789264947337
    Language: English
    Pages: 1 Online-Ressource (154 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Serbia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Serbia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 43
    Language: French
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: L’arbitrage de dividendes est une forme de fraude commise par le truchement d’un dispositif complexe d’opérations de négociation, de vente et de rachat d’actions exécutées sur une période bien précise et dont le but est d’éluder l’impôt sur les dividendes ou de solliciter des remboursements illégitimes de la retenue à la source sur le dividende. Sous ses diverses variantes, l’arbitrage de dividendes représente une menace sérieuse en termes d’érosion de la base d’imposition pour de nombreuses juridictions. Il peut en outre engendrer des distorsions de marché qui portent atteinte à l’intégrité du système financier. Ce rapport a pour objet de sensibiliser aux pratiques frauduleuses reposant sur l’arbitrage de dividendes et offre aux pays plusieurs recommandations permettant d’identifier les risques posés par ce phénomène, d’améliorer la coordination entre les autorités nationales et de renforcer la coopération internationale. En particulier, la lutte contre ce phénomène exige une étroite coordination entre organismes publics nationaux, une forte coopération internationale et un réseau efficace d’échange de renseignements entre juridictions. À cet égard, les pays peuvent envisager des actions ciblées et des stratégies globales, qui associent les administrations fiscales et les autorités répressives, mais aussi les organismes de régulation et de surveillance financières, ainsi que les autorités compétentes en matière de lutte contre le blanchiment de capitaux. Dans certains cas, des modifications de la législation peuvent également s’avérer nécessaires.
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  • 44
    Language: Spanish
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos, pero las complejidades en torno a la fijación de precios surgen de diversos factores. Esta publicación aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF “Determinación del precio de los minerales: Un marco para precios de transferencia” para identificar los principales factores económicos que influyen en el precio de la bauxita a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de bauxita. También ofrece ejemplos prácticos de cómo aplicar con precisión el marco de precios de los minerales a la bauxita.
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  • 45
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.67
    Keywords: Taxation
    Abstract: The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has been missing. Using a new dataset on the global activities of large MNEs, this paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common, and that substantial low-taxed profit exists outside low tax jurisdictions. We estimate that high tax jurisdictions (jurisdictions with average ETRs of above 15%) account for more than half (53.2%) of global profits taxed below 15%, much more than very low tax jurisdictions (those with average ETRs below 5%) which only account for 18.7% of low-taxed profits. This suggests that an assessment of global low-taxed profit that focuses only on jurisdictions with low average ETRs could potentially miss out on more than half of global low-taxed profit.
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  • 46
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.58
    Keywords: Finance and Investment ; Urban, Rural and Regional Development ; Taxation
    Abstract: Fiscal equalisation and regional development policies have often been perceived as separate policy fields. As a result, little is known about their potential interactions and implications for economic growth and welfare. This working paper reviews the two policies, explores the potential for enhanced synergies between the two, and proposes a theoretical framework linking them. The latter, which has not been empirically tested yet, posits that if regional development policies are correctly designed and implemented, their success should result in a drop of income disparities. Coupled with good governance practices and a framework that clearly allocates responsibilities among levels of government, more equal jurisdictions would find it easier to provide similar levels of services with comparable tax rates across the country. Therefore, whilst correctly designed and implemented fiscal equalisation policies remain a tool to patch gaps that may occur due to the shifting variety of revenue potential and spending needs of subnational entities, the need and the size of fiscal equalisation transfers could be significantly reduced if regional development policies in place are effective. This working paper concludes with a discussion on the benefits and challenges of enhancing synergies between the two policies, opening the door for future in-depth research.
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  • 47
    ISBN: 9789264601048 , 9789264934955 , 9789264932715
    Language: English
    Pages: 1 Online-Ressource (460 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
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  • 48
    ISBN: 9789264575646
    Language: English
    Pages: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Dominica
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264976962 , 9789264863811 , 9789264860933
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard. It supplements the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022, for around 100 jurisdictions that were the first to commit to commence AEOI. This report also contains the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard by jurisdictions commencing exchanges in 2019.
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  • 50
    ISBN: 9789264603608
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Latvia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Latvia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 51
    ISBN: 9789264669918 , 9789264863576 , 9789264648012
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Effective Carbon Rates 2023: Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading
    Keywords: Energy ; Environment ; Taxation
    Abstract: Une transition réussie vers zéro émission nette de gaz à effet de serre (GES) nécessite des politiques d'atténuation efficaces, incluant des mesures de tarification du carbone : un instrument au bon rapport coût/efficacité qui non seulement réduit les émissions, mais génère également des revenus pour soutenir la transition. Cette quatrième édition des Taux effectifs sur le carbone offre une vue d'ensemble des systèmes de tarification du carbone en présentant les droits d’accise sur les combustibles et les carburants, les taxes sur le carbone et les systèmes d'échange de quotas d'émission (SEQE) jusqu'en 2021, tout en incluant certains développements jusqu'en 2023. Les mesures présentées ont un impact direct sur le coût des émissions de gaz à effet de serre, orientant ainsi les décisions de production, de consommation et d'investissement vers des options à faible teneur en carbone ou à teneur nulle en carbone. L'analyse porte sur 72 pays qui, ensemble, représentent environ 80 % des émissions mondiales de GES. Le rapport met l'accent sur l'évolution des systèmes d'échange de quotas d'émission et des taxes sur les carburants dans le contexte de la crise énergétique et fournit des données complètes et comparables sur l'état actuel de la tarification des émissions de GES, ce qui peut aider les décideurs politiques à identifier des priorités et à affiner leurs stratégies d'atténuation des émissions de carbone.
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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264898615
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Deutschland: Ländergesundheitsprofil 2023
    Keywords: Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Mental Health ; Deutschland ; Social Issues/Migration/Health ; Germany
    Abstract: This profile provides a concise and policy-focused overview of the state of health and the healthcare system in Germany, as a part of the broader series of Country Health Profiles from the State of Health in the EU initiative. It presents a succinct analysis encompassing the following key aspects: the current health status in Germany; the determinants of health, focusing on behavioural risk factors; the organisation of the German healthcare system; and an evaluation of the health system's effectiveness, accessibility, and resilience. Moreover, the 2023 edition presents a thematic section on the state of mental health and associated services in Germany. This profile is the collaborative effort of the OECD and the European Observatory on Health Systems and Policies, carried out in cooperation with the European Commission.
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  • 53
    ISBN: 9789264895881
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Poland
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 54
    ISBN: 9789264840898
    Language: English
    Pages: 1 Online-Ressource (442 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
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  • 55
    ISBN: 9789264840126
    Language: French
    Pages: 1 Online-Ressource (106 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Mauritania
    Abstract: Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande en Mauritanie, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016. En raison de l'expérience pratique limitée de la Mauritanie en matière d'échange de renseignements sur demande, et conformément à la méthodologie des examens par les pairs et des examens des non-membres, le rapport évalue uniquement le cadre juridique de la juridiction. L'évaluation de la mise en œuvre pratique de ce cadre fera l'objet d'un futur examen de phase 2.
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  • 56
    ISBN: 9789264407015
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Thailand ; Taxation ; Thailand
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 57
    ISBN: 9789264788640 , 9789264901537 , 9789264702042
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD Series on Carbon Pricing and Energy Taxation
    Parallel Title: Parallele Sprachausgabe Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission
    Keywords: Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Taxation
    Abstract: Successfully transitioning to net-zero greenhouse gas (GHG) emissions requires effective mitigation policy packages, which include carbon pricing measures: a cost-effective policy instrument that not only reduces emissions but also generates revenue to support the transition. This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023. The policy mechanisms examined directly impact the cost of emitting GHGs, influencing shifts in production, consumption, and investment towards low- or zero-carbon options. The analysis covers 72 countries which together account for approximately 80% of global GHG emissions. The report focuses on developments in ETSs and transport fuel taxes amidst the energy crisis and provides comprehensive and comparable data on the current status of GHG emissions pricing that can assist policymakers in identifying priorities and refining carbon mitigation strategies.
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  • 58
    ISBN: 9783346919304
    Language: German
    Pages: Online-Ressource, 16 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 305.4
    Keywords: Frau ; Indigenes Volk ; Fremdbild ; Weiblichkeit ; Geschlechterrolle ; Deutschland ; Deutsch-Ostafrika ; (Produktform)Electronic book text ; (BISAC Subject Heading)HIS001000: HISTORY / Africa / General ; Autobiographische, feministische Quelleninterpretation, Kolonialgeschichte Deutsch-Ostafrika ; atr: Afrikawissenschaften - Literatur ; (VLB-WN)9750: Ethnologie
    Note: Vom Verlag als Druckwerk on demand und/oder als E-Book angeboten
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  • 59
    ISBN: 9783346959386
    Language: German
    Pages: Online-Ressource, 9 Seiten
    Edition: 1. Auflage
    DDC: 305.8
    Keywords: Kulturelle Identität ; Identität ; Koreanisch ; Generation 2 ; Korea ; Deutschland ; Südkorea ; (Produktform)Electronic book text ; (BISAC Subject Heading)SOC002010: SOCIAL SCIENCE / Anthropology / Cultural & Social ; Identity ; etn: Ethnologie / Volkskunde ; (VLB-WN)9753: Ethnologie / Volkskunde
    Note: Vom Verlag als Druckwerk on demand und/oder als E-Book angeboten
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  • 60
    ISBN: 9789264633513
    Language: German
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 ist die Bewältigung der steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen konkret die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindestsatz liegt. Dieser Bericht klärt den Anwendungsbereich und enthält die verfügenden Bestimmungen und Definitionen der GloBE-Vorschriften. Diese Vorschriften sollen im Rahmen eines gemeinsamen Ansatzes umgesetzt und ab 2022 in nationales Recht überführt werden.
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  • 61
    ISBN: 9789264674578
    Language: French
    Pages: 1 Online-Ressource (114 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Togo
    Abstract: Cette publication contient le rapport d'examen par les pairs 2023 sur l'échange de renseignements sur demande du Togo. Le rapport se réfère uniquement à la Phase 1 de l'évaluation (cadre juridique).
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  • 62
    ISBN: 9789264613287
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
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  • 63
    ISBN: 9789264599673
    Language: English
    Pages: 1 Online-Ressource (162 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264946477
    Language: English
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Keywords: Homosexualität ; Geschlecht ; Gleichstellungspolitik ; Soziale Integration ; Deutschland ; Social Issues/Migration/Health ; Employment ; Germany
    Abstract: This report is the first country review undertaken as part of the OECD work on LGBTI+ inclusion. It explores legal and policy progress towards LGBTI+ equality in Germany at both the national and subnational levels, and identifies good practices. The report first investigates the life situation of LGBTI+ Germans by presenting the most up-to-date data on the share of Germans who self-identify as LGBTI+, evaluating the extent to which LGBTI+ Germans face discrimination and violence, and assessing how this population fares in terms of well-being, mental and physical health. The report then examines whether laws critical to achieving LGBTI+ equality have been passed and how LGBTI+ equality in Germany could be further improved through legislation. Finally, beyond laws, the report focuses on policy achievements towards LGBTI+ equality, by distinguishing between remedial policies, aimed at enforcing antidiscrimination and anti-violence laws, and preventive policies, aimed at fostering a culture of equal treatment of LGBTI+ individuals at school, in the workplace, and in healthcare.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Abstract: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
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  • 66
    Language: French
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe The design of presumptive tax regimes
    Keywords: Taxation
    Abstract: Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des taux d’imposition inférieurs à ceux du régime réel d’imposition, ces régimes visent à encourager la formalisation et la conformité fiscale des entreprises. Ils sont particulièrement utiles dans les situations où le revenu imposable réel est difficile à quantifier et déterminent l'assiette fiscale à l'aide d'indicateurs alternatifs. Bien que ces régimes existent dans de nombreux systèmes fiscaux, leur conception varie considérablement. Ce document de travail de l'OCDE présente un cadre d’analyse qui permet de caractériser et comparer ces régimes. Il met également en lumière les principaux aspects de la conception qui méritent un examen plus approfondi et énumère une série de bonnes pratiques pour la conception et l’administration de ces régimes.
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  • 67
    ISBN: 9789264801721 , 9789264984745 , 9789264872721
    Language: French
    Pages: 1 Online-Ressource (328 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du cinquième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2022, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264920354
    Language: French
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Corporate Tax Statistics, Fourth Edition
    Keywords: Taxation
    Abstract: Statistiques de l'impôt sur les sociétés est une publication phare de l'OCDE sur l'impôt sur les sociétés, et comprend des informations sur l'impôt sur les sociétés, l'activité des entreprises multinationales, et les pratiques d'érosion de la base d'imposition et de transfert de bénéfices (BEPS). Cette publication comprend des données sur les taux d'imposition des sociétés, les recettes, les taux d'imposition effectifs et les incitations fiscales à la R&D et l'innovation, entre autres séries de données. Les Statistiques de l'impôt sur les sociétés comprennent également des données anonymes et agrégées pays par pays qui donnent un aperçu des activités fiscales et économiques de milliers de groupes d'entreprises multinationales opérant dans le monde entier. Statistiques de l'impôt sur les sociétés a été un résultat clé de l'Action 11 du projet BEPS de l'OCDE/G20, qui visait à améliorer la mesure et le suivi de l'évasion fiscale. Cette quatrième édition de la base de données contient une expansion des données anonymes et agrégées pays par pays ainsi que, pour la première fois, des informations sur les taux de retenue à la source standard pour les juridictions membres de l'OCDE et du Cadre inclusif.
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  • 69
    ISBN: 9789264322714
    Language: French
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2): Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Une partie essentielle du projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) consiste à relever les défis fiscaux soulevés par la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adopté un plan novateur visant à mettre à jour les éléments clés du système fiscal international qui n'est plus adapté à l'économie mondialisée et numérisée. Les règles globales anti-érosion de la base d’imposition (règles GloBE) sont un élément clé de ce plan et garantissent que les grandes entreprises multinationales paient un niveau minimum d'impôt sur les revenus générés dans chacune des juridictions où elles opèrent. Plus précisément, les règles GloBE prévoient un système d'imposition coordonné qui prélève un impôt complémentaire sur les bénéfices réalisés dans une juridiction lorsque le taux d'imposition effectif, déterminé sur une base juridictionnelle, est inférieur au taux minimum. Le présent rapport délimite le champ d'application et présente les dispositions opérationnelles et les définitions des règles GloBE. Ces règles ont vocation à être mises en œuvre dans le cadre d'une approche commune et à être introduites dans la législation nationale à partir de 2022.
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  • 70
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Language: English
    Pages: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Keywords: Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Abstract: This report presents policy reform options to support Lithuania in meeting its climate neutrality target. It takes stock of Lithuania’s current and planned climate policies and assesses their potential for meeting the country’s climate ambitions. The report details the results of modelling carried out to assess the effectiveness of different policy scenarios, an analysis of carbon pricing and the role of innovation, an assessment of financial needs in the transition to net zero, and an analysis of the distributional implications of carbon pricing. Bringing together these findings the report offers recommendations for policy reform, highlighting the importance of setting price signals complemented by innovation support, as well as the potential of revenue recycling options in alleviating distributional concerns.
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  • 71
    ISBN: 9789264893955
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Abstract: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264596863 , 9789264665897 , 9789264369009
    Language: English
    Pages: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallele Sprachausgabe OECD-Umweltprüfberichte: Deutschland 2023
    Keywords: Umweltpolitik ; Umweltschutz ; Deutschland ; Energy ; Environment ; Transport ; Germany
    Abstract: Germany has continued to improve its environmental performance over the past decade. It has ambitious climate targets with the aim to reach climate neutrality by 2045 and achieve negative emissions after 2050. Nevertheless, Germany will need to further accelerate climate action, particularly in the buildings and transport sectors, and address the triple crisis of energy, climate and biodiversity in an integrated and holistic manner. As part of its energy crisis response, Germany has taken a series of measures, which are historic in size and scope. They are set to massively accelerate its green energy transition in the coming years. It is also scaling up its engagement on climate change adaptation across all government levels and has initiated an ambitious programme to foster investments in nature-based solutions. This is the fourth OECD Environmental Performance Review of Germany. It provides 28 recommendations to help Germany further improve its environmental performance.
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  • 73
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2023/03
    Keywords: Taxation ; Science and Technology ; Industry and Services
    Abstract: Despite the increasing adoption of income-based tax incentives for R&D and innovation in the OECD area and beyond, evidence on the availability, design, generosity and actual cost of these incentives remains scarce. This report helps fill this gap by documenting government efforts to provide preferential tax treatment of economic outputs of innovation activities. Drawing on the responses of national contact points to the OECD KNOWINTAX surveys carried out in 2020 and 2021, it presents new evidence on the cost (foregone tax revenues) and uptake of income-based-tax incentives by businesses in 2019, and tracks their distribution by firm size and industry and their evolution over the 2000-2019 period.
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  • 74
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.283
    Keywords: Environment ; Social Issues/Migration/Health ; Taxation ; Lithuania
    Abstract: This paper lays out an approach, and a research agenda, for assessing the impact of carbon pricing on household budgets. It relies on a rich set of available data and policy models and combines them in a way that is informative for mapping the gains and losses at the household level in the short term as countries transition to a low-carbon economy. After accounting for direct burdens from higher fuel prices, indirect effects from higher prices of goods other than fuel, and households’ behavioural responses, overall burdens are only mildly regressive. Recycling carbon-tax revenues back to households allows considerable scope for avoiding or cushioning losses for large parts of the population, and existing policy models can be used to design compensation measures that facilitate majority support for carbon tax packages.
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  • 75
    ISBN: 9789264684928
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
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  • 76
    ISBN: 9789264434912
    Language: English
    Pages: 1 Online-Ressource (105 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 : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Togo ; Taxation ; Togo
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
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  • 77
    ISBN: 9789264541351
    Language: English
    Pages: 1 Online-Ressource (158 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
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  • 78
    ISBN: 9789264613348
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nicaragua ; Taxation ; Nicaragua
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
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  • 79
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264843240
    Language: English
    Pages: 1 Online-Ressource (20 p.) , 21 x 28cm.
    Series Statement: EU Country Cancer Profiles
    Parallel Title: Parallele Sprachausgabe Länderprofile Krebs: Deutschland 2023
    Keywords: Krebskrankheit ; Gesundheitsvorsorge ; Gesundheitsrisiko ; Gesundheitsversorgung ; Gesundheit ; Deutschland ; Social Issues/Migration/Health ; Germany ; Statistik ; Amtliche Publikation
    Abstract: This profile identifies strengths, challenges and specific areas of action on cancer prevention and care in Germany as part of the European Cancer Inequalities Registry, a flagship initiative of Europe’s Beating Cancer Plan. It provides a short synthesis of: the national cancer burden; risk factors for cancer (focusing on behavioural and environmental risk factors); early detection programmes; and cancer care performance (focusing on accessibility, care quality, costs and the impact of COVID-19 on cancer care).
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  • 80
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe La conception des régimes d’imposition forfaitaire
    Keywords: Taxation
    Abstract: Presumptive tax regimes, also known as simplified tax regimes, simplify the tax compliance process for micro and small businesses. By reducing tax compliance costs and levying lower tax rates compared to the standard tax system, these regimes aim at encouraging business formalisation and compliance. They are particularly useful in situations where actual taxable income is difficult to quantify as a taxpayer’s tax base is determined using alternative indicators. Although these regimes exist in many tax systems, they vary greatly in their design. This OECD working paper provides an analytical framework for characterising and comparing these regimes. It also highlights key design aspects that deserve further consideration and lists a series of best practices on the design and administration of these regimes.
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  • 81
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.42
    Keywords: Finanzpolitik ; Geldpolitik ; Öffentliche Finanzen ; Gemeindefinanzen ; Länderfinanzen ; Kriegsfolgen ; Energiepreis ; Inflation ; OECD-Staaten ; Energy ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: Less than two years after the start of the COVID-19 pandemic, Russia’s illegal, unprovoked and unjustifiable war of aggression against Ukraine has triggered the biggest military confrontation in Europe since World War II. Many OECD countries have reacted to Russia’s aggression by providing military and humanitarian aid to Ukraine and by imposing economic sanctions on Russia, which has accentuated supply chain disruptions, especially in the energy sector. A combination of these supply shocks with a demand shock caused by expansionary fiscal and monetary policies to tackle the pandemic has created inflationary pressures on a scale not seen in decades. Central banks around the world are acting to fulfil their price stability mandates by increasing interest rates and by engaging in quantitative tightening (primarily the selling of government bonds to reduce central bank balance sheets), all of which put pressure on borrowing costs at a time when governments are engaging in expansionary fiscal policy to alleviate the impact of inflation. The objective of this policy note is to examine the main consequences of this challenging environment for the fiscal stance of different levels of governments. These include the weakening outlook for government revenues in times of high expenditure pressures from a more rapid energy transition as well as high borrowing costs.
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  • 82
    Language: French
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 2023 Progress Report on Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport examine les conséquences de l'évolution du paysage de la politique fiscale internationale sur la coopération fiscale internationale tout en fournissant une mise à jour du rapport publié en mai 2022, "Coopération fiscale pour le XXIe siècle". Il analyse la manière dont les principes énoncés dans le rapport de 2022 sont intégrés par les membres du cadre inclusif OCDE/G20 sur le BEPS dans la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie, en se concentrant sur Montant A et les règles GloBE. En outre, il montre que les principes du rapport 2022 au-delà de l'impôt sur le revenu des sociétés se traduisent en actions, par exemple avec des solutions technologiques pour collecter et utiliser efficacement les informations liées à l'impôt sur le revenu. Enfin, il souligne certains des développements récents en matière de renforcement des capacités, comme demandé par le rapport 2022, et identifie une partie du travail qui reste à faire pour garantir des résultats pérennes et atteindre les Objectifs de développement durable. Le rapport propose des possibles domaines à considérer et les prochaines étapes pour poursuivre les efforts visant à renforcer la coopération internationale dans un contexte où les règles internationales sont de plus en plus coordonnées. Ce rapport a été préparé par l'OCDE pour éclairer les discussions lors de la réunion de mai 2023 des ministres des Finances et des gouverneurs des banques centrales du G7, à la demande de la présidence japonaise du G7.
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264395183 , 9789264978065 , 9789264908420
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 21 x 28cm.
    Series Statement: OECD Urban Studies
    Keywords: Entwicklungshilfe ; Dezentralisierung ; Deutschland ; Urban, Rural and Regional Development ; Germany
    Abstract: German federal states and municipalities have engaged in decentralised development co-operation (DDC) since the 1950s. Germany provides over half of total official development assistance (ODA) in the world that is channelled as DDC. However, most of this support remains within German borders. To incentivise further international partnerships, the federal government has established dedicated programmes and financial support schemes for states and municipalities. This report presents key data on the DDC landscape in Germany and offers guidance on how to strengthen its role in enabling peer-to-peer learning and improve collaboration between German states and municipalities. It also showcases how to further raise awareness about the mutual benefits of DDC partnerships, including through better ODA data reporting and a harmonised approach to monitoring and evaluating its results across levels of government.
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  • 84
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.43
    Keywords: Environment ; Taxation ; Development
    Abstract: This paper explores the nexus between decarbonisation and intergovernmental fiscal relations, focusing on related challenges and reform options. It highlights the significant role of subnational governments in tackling climate change. Subnational and national governments share responsibilities in areas such as taxation, spending and regulation pertaining to environmental protection, as well as climate change mitigation and adaptation, which calls for effective intergovernmental co-operation to align policy objectives and implementation strategies. The paper outlines decarbonisation requirements across sectors and discusses subnational government involvement in service delivery, investment, revenue generation and regulatory frameworks. Policy options to strengthen subnational contributions to national decarbonisation goals are presented. While focusing primarily on OECD countries, the paper acknowledges the need for improved information on subnational decarbonisation efforts in both advanced and developing countries.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264703315 , 9789264929364 , 9789264583337
    Language: German
    Pages: 1 Online-Ressource (171 p.) , 21 x 28cm.
    Series Statement: OECD-Umweltprüfberichte
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Germany 2023
    Keywords: Umweltpolitik ; Umweltschutz ; Deutschland ; Energy ; Environment ; Transport ; Germany
    Abstract: Die Umweltergebnisse haben sich in Deutschland in den vergangenen zehn Jahren weiter verbessert. Das Land verfolgt ehrgeizige Klimaziele, um bis 2045 Klimaneutralität und nach 2050 Negativemissionen zu erreichen. Dennoch muss Deutschland seine Klimamaßnahmen vor allem im Gebäude- und im Verkehrssektor weiter beschleunigen und sich ganzheitlich mit der Energie-, Klima- und Biodiversitätskrise auseinandersetzen. Als Reaktion auf die Energiekrise wurde eine Reihe von Maßnahmen ergriffen, deren Größenordnung und Reichweite historisch sind. Diese dürften die Energiewende in den kommenden Jahren deutlich schneller voranbringen. Außerdem verstärkt Deutschland sein Engagement in der Klimaanpassung auf allen staatlichen Ebenen und hat ein ehrgeiziges Förderprogramm für Investitionen in naturbasierte Lösungen aufgelegt. Dies ist die vierte Ausgabe des OECD-Umweltprüfberichts Deutschland. Er enthält 28 Empfehlungen, die Deutschland helfen sollen, seine Umweltergebnisse weiter zu verbessern.
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  • 86
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
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  • 87
    ISBN: 9783346981523
    Language: German
    Pages: Online-Ressource, 104 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 940
    Keywords: Gedenkstätte ; Politische Bildung ; Nationalsozialismus ; Geschichtsunterricht ; Kollektives Gedächtnis ; Judenvernichtung ; Deutschland ; (Produktform)Paperback / softback ; (BISAC Subject Heading)HIS043000: HISTORY / Modern / 20th Century / Holocaust ; Gedenkstätte;Gedenkstättenpädagogik;Erinnerungsort;Holocaust;Geschichtsdidaktik;Lernerfolg ; Kulturwissenschaften - Holocaust-Studien ; (VLB-WN)1752: Ethnologie / Völkerkunde
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  • 88
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658399955 , 3658399953
    Language: German
    Pages: 1 Online-Ressource (XX, 129 Seiten)
    Edition: 2nd ed. 2023
    Series Statement: Sexuelle Gewalt in Kindheit und Jugend: Forschung als Beitrag zur Aufarbeitung
    Parallel Title: Erscheint auch als Das Schweigen beenden – Beiträge zur Aufarbeitung sexuellen Kindesmissbrauchs
    DDC: 305.2
    Keywords: Geschichte 1949-2023 ; Kind ; Sexueller Missbrauch ; Sociology ; Social groups ; Sociology of Family, Youth and Aging ; Deutschland
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  • 89
    Online Resource
    Online Resource
    München : GRIN Verlag
    ISBN: 9783346845054
    Language: German
    Pages: Online-Ressource, 4 Seiten
    Edition: 1. Auflage
    DDC: 398.2
    Keywords: Kinder- und Hausmärchen ; Frau Holle ; Märchen ; Deutsch ; Deutschland ; (Produktform)Electronic book text ; (BISAC Subject Heading)LIT004170: LITERARY CRITICISM / European / German ; Frau Holle;Gebrüder Grimm;Märchenhandbuch;Kriterienanalyse;Märchenkriterien;typische Märchenkriterien;Analyse Frau Holle ; lik: Germanistik - Komparatistik, Vergleichende Literaturwissenschaft ; (VLB-WN)9563: Deutsche Sprachwissenschaft, Deutschsprachige Literaturwissenschaft
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  • 90
    Online Resource
    Online Resource
    München : GRIN Verlag
    ISBN: 9783346831071
    Language: German
    Pages: Online-Ressource, 14 Seiten
    Edition: 1. Auflage, digitale Originalausgabe
    Parallel Title: Erscheint auch als
    DDC: 391.009
    Keywords: Frau ; Mode ; Körperbild ; Frauenbild ; Kleidung ; Frauenkleidung ; Deutschland ; (Produktform)Electronic book text ; (BISAC Subject Heading)SOC002010: SOCIAL SCIENCE / Anthropology / Cultural & Social ; Kleidung;Kleidungsforschung;Frau in den 1920er Jahren;Rolle der Frau in den 20ern;Frauenkleidung;Kleidungsreform;Funktion von Kleidung;Kleidung und Geschlecht;Geschlecht;die neue Frau;die weibliche Angestellte;1920er Jahre;Reform ; etn: Ethnologie / Volkskunde ; (VLB-WN)9753: Ethnologie / Volkskunde
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  • 91
    Online Resource
    Online Resource
    München : GRIN Verlag
    ISBN: 9783346831088
    Language: German
    Pages: Online-Ressource, 20 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 391.009
    Keywords: Frau ; Mode ; Körperbild ; Frauenbild ; Kleidung ; Frauenkleidung ; Deutschland ; (Produktform)Pamphlet ; (BISAC Subject Heading)SOC002010: SOCIAL SCIENCE / Anthropology / Cultural & Social ; Kleidung;Kleidungsforschung;Frau in den 1920er Jahren;Rolle der Frau in den 20ern;Frauenkleidung;Kleidungsreform;Funktion von Kleidung;Kleidung und Geschlecht;Geschlecht;die neue Frau;die weibliche Angestellte;1920er Jahre;Reform ; etn: Ethnologie / Volkskunde ; (VLB-WN)1753: Ethnologie / Volkskunde
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  • 92
    ISBN: 9783346838339
    Language: German
    Pages: Online-Ressource, 64 Seiten
    Edition: 1. Auflage, digitale Originalausgabe
    Parallel Title: Erscheint auch als
    DDC: 394.2663
    Keywords: Geburt Jesu ; Weihnachten ; Brauch ; Advent ; Deutschland ; (Produktform)Electronic book text ; (BISAC Subject Heading)SOC026010: SOCIAL SCIENCE / Sociology / Marriage & Family ; weihnachten;tradition;abstraktion;elemente;weihnachtszeit;beispiel;lebenswirklichkeit ; sof: Soziologie - Beziehungen und Familie ; (VLB-WN)9726: Soziologie / Frauenforschung, Geschlechterforschung
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  • 93
    Online Resource
    Online Resource
    München : GRIN Verlag
    ISBN: 9783346941619
    Language: German
    Pages: Online-Ressource, 140 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 306.3
    Keywords: Deutschland ; (Produktform)Paperback / softback ; (BISAC Subject Heading)SOC002010: SOCIAL SCIENCE / Anthropology / Cultural & Social ; Bluejeans;Jeans;Denim;Nietenhose;Kleidungsstil;Uniformität;Uniform;Kultobjekt;Identität;subkulturelle Dresscodes;Levi Strauss;Individualität;Stil;Kleidung;Subkulturen;Konformität;Generation ; k37: Kulturwissenschaften - Empirische Kulturwissenschaften ; (VLB-WN)1750: Ethnologie
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  • 94
    Online Resource
    Online Resource
    München : GRIN Verlag
    ISBN: 9783346941602
    Language: German
    Pages: Online-Ressource, 134 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 306.3
    Keywords: Deutschland ; (Produktform)Electronic book text ; (BISAC Subject Heading)SOC002010: SOCIAL SCIENCE / Anthropology / Cultural & Social ; Bluejeans;Jeans;Denim;Nietenhose;Kleidungsstil;Uniformität;Uniform;Kultobjekt;Identität;subkulturelle Dresscodes;Levi Strauss;Individualität;Stil;Kleidung;Subkulturen;Konformität;Generation ; k37: Kulturwissenschaften - Empirische Kulturwissenschaften ; (VLB-WN)9750: Ethnologie
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  • 95
    ISBN: 9783658396374 , 3658396377
    Language: German
    Pages: 1 Online-Ressource (XIV, 232 Seiten) , 95 Abb., 38 Abb. in Farbe.
    Edition: 1st ed. 2023
    Parallel Title: Erscheint auch als Klingner, Stephan Internationale Wahrnehmung von Urheberrechten an Musikwerken
    DDC: 306
    Keywords: Komposition ; Verwertungsgesellschaft ; Internationales Urheberrecht ; Culture—Study and teaching ; Communication and traffic ; Law ; Sales management ; Cultural Studies ; Media Industries ; Law ; Sales and Distribution ; Deutschland
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  • 96
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658412630 , 3658412631
    Language: German
    Pages: 1 Online-Ressource (XVI, 332 Seiten) , 28 Abb., 10 Abb. in Farbe.
    Edition: 1st ed. 2023
    Parallel Title: Erscheint auch als Graßl, Michael Polizeikommunikation auf Social Media
    DDC: 302.231
    Keywords: Polizei ; Social Media ; Öffentlichkeitsarbeit ; Social media ; Communication ; Social Media ; Media Reception and Media Effects ; Deutschland ; Hochschulschrift
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  • 97
    ISBN: 9783658398071 , 3658398078
    Language: German
    Pages: 1 Online-Ressource (XVII, 483 Seiten) , 5 Abb.
    Edition: 1st ed. 2023
    Parallel Title: Erscheint auch als Deradikalisierung und Distanzierung auf dem Gebiet des islamistischen Extremismus
    DDC: 306.6
    Keywords: Islam ; Fundamentalismus ; Deradikalisierung ; Radikalisierung ; Prävention ; Ausstieg ; Religion and sociology ; Sociology ; Social groups ; Emigration and immigration—Social aspects ; Social service ; Sociology of Religion ; Sociology of Family, Youth and Aging ; Sociology of Migration ; Social Work ; Deutschland ; Aufsatzsammlung
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  • 98
    ISBN: 9783346875808
    Language: German
    Pages: Online-Ressource, 34 Seiten
    Edition: 1. Auflage, digitale Originalausgabe
    Parallel Title: Erscheint auch als
    DDC: 658.406
    Keywords: Urheberrecht ; Redaktion ; Deutschland ; (Produktform)Electronic book text ; (BISAC Subject Heading)SOC043000: SOCIAL SCIENCE / Ethnic Studies / American / Asian American & Pacific Islander Studies ; seidenstraße;austausch;gütern;diffusion;innovationen ; k72: Kulturwissenschaften - Naher Osten ; (VLB-WN)9752: Ethnologie / Völkerkunde
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  • 99
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658427818 , 3658427817
    Language: German
    Pages: 1 Online-Ressource (XI, 436 Seiten) , 92 Abb.
    Edition: 1st ed. 2023
    Series Statement: Studien zur Kindheits- und Jugendforschung 10
    Parallel Title: Erscheint auch als Siebholz, Susanne Kinder in Heimen am Übergang von der Grund- in die Sekundarschule
    DDC: 301.01
    Keywords: Heimkind ; Schulübergang ; Grundschule ; Sekundarstufe 1 ; Bildungsgang ; Chancengleichheit ; Soziale Gerechtigkeit ; Sociology Biographical methods ; Schools ; Teaching ; Biographical Research ; School and Schooling ; Pedagogy ; Deutschland ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 100
    ISBN: 9783346850409
    Language: German
    Pages: Online-Ressource, 20 Seiten
    Edition: 1. Auflage
    Parallel Title: Erscheint auch als
    DDC: 940
    Keywords: Juden ; Judenverfolgung ; Spanischer Bürgerkrieg ; Franquismus ; Deutsche ; Spanien ; Deutschland ; (Produktform)Pamphlet ; (BISAC Subject Heading)HIS043000: HISTORY / Modern / 20th Century / Holocaust ; Holocaust in Spanien;Judenverfolgung;Franco Hitler;Walter Benjamin;Juden in Spanien im Zweiten Weltkrieg;Transitland Spanien;Deutscher Einfluss in Spanien ; k67: Kulturwissenschaften - Holocaust-Studien ; (VLB-WN)1752: Ethnologie / Völkerkunde
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