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  • Paris : OECD Publishing  (10)
  • New York, NY [u.a.] : New York Univ. Press  (5)
  • Konferenzschrift  (8)
  • Finance and Investment  (6)
  • Trade
  • Law  (15)
Material
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  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
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    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
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    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
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    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
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    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
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  • 5
    ISBN: 081472843X , 9780814728437
    Language: English
    Pages: XII, 298 S. , 22 cm
    Series Statement: Nomos 50
    Series Statement: Nomos
    Parallel Title: Erscheint auch als Getting to the rule of law
    DDC: 340/.11
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    Keywords: Rule of law Philosophy ; Procedure (Law) Philosophy ; Due process of law ; Intervention (International law) ; Law Political aspects ; Rule of law ; Philosophy ; Procedure (Law) ; Philosophy ; Due process of law ; Intervention (International law) ; Law ; Political aspects ; Konferenzschrift ; Konferenzschrift 2010 ; Rechtsstaat ; Rechtsprinzip ; Rechtsphilosophie
    Abstract: The rule of law and the importance of procedure / Jeremy Waldron -- The limits of process / Robin West -- A substantive conception of the rule of law : nonarbitrary treatment and the limits of procedure / Corey Brettschneider -- Four puzzles about the rule of law : why, what, where? and who cares? / Martin Krygier -- Separation of powers and the national security state / Benjamin A. Kleinerman -- Judicial oversight, justice, and executive discretion bounded by law / Curtis A. Bradley -- The instability of "executive discretion" / Lionel K. McPherson -- Constitutional theory, the unitary executive and the rule of law / Sotirios A. Barber and James E. Fleming -- Justice on the ground? : international criminal courts and domestic rule of law-building in conflict-affected societies / Jane E. Stromseth -- In defense of imperialism? - the rule of law and the state-building project / Tom Ginsburg -- Bystanders, the rule of law, and criminal trials / Larry May -- Might still distorts right : perils of the rule of law project / Richard Miller
    Note: Includes bibliographical references and index , The rule of law and the importance of procedure , The limits of process , A substantive conception of the rule of law : nonarbitrary treatment and the limits of procedure , Four puzzles about the rule of law : why, what, where? and who cares? , Separation of powers and the national security state , Judicial oversight, justice, and executive discretion bounded by law , The instability of "executive discretion" , Constitutional theory, the unitary executive and the rule of law , Justice on the ground? : international criminal courts and domestic rule of law-building in conflict-affected societies , In defense of imperialism? - the rule of law and the state-building project , Bystanders, the rule of law, and criminal trials , Might still distorts right : perils of the rule of law project
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  • 6
    ISBN: 9789264042032
    Language: English
    Pages: Online-Ressource (308 p.) , ill.
    Parallel Title: Druckausg. International investment law
    Parallel Title: Erscheint auch als Understanding concepts and tracking innovations
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    Keywords: Internationales Investitionsrecht ; Finance and Investment ; Auslandsinvestition ; Internationales Wirtschaftsrecht
    Abstract: International investment agreements set ground rules for how host governments treat foreign investors. This companion volume to International Investment Perspectives provides an unparalleled source of information on four key issues: the definition of investor and investment; the interpretation of umbrella clauses in investment agreements; coverage of environmental, labour and anti-corruption issues; and the interaction between investment and services chapters in selected regional trade agreements.
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264038332
    Language: English
    Pages: Online-Ressource (280 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Asian insolvency systems
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    Keywords: Insolvenz ; Asien ; Finance and Investment ; Governance ; Aufsatzsammlung ; Asien ; Insolvenzrecht
    Abstract: As Asian markets are now increasingly integrated in the world economy their domestic insolvency systems need to meet the expectations of international investors and lenders. Many Asian jurisdictions are responding by reforming insolvency laws, introducing new procedures and strengthening institutions, but others are much less active. This conference proceedings includes papers showing how far various Asian countries have come in building effective and predictable insolvency systems and shows to what extent their systems provide confidence to investors and lenders.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264037960
    Language: English
    Pages: Online-Ressource (219 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Structural change in fisheries
    DDC: 338.3727
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    Keywords: Fischwirtschaft ; Fischereipolitik ; OECD-Staaten ; Employment ; Agriculture and Food ; Social Issues/Migration/Health ; Konferenzschrift ; OECD ; Fischereipolitik ; Fischwirtschaft ; Fischerei ; Sozialer Wandel
    Abstract: Declining fish stocks and expanding fishing fleets have combined with growing competition from aquaculture to put increased pressure on the fishing sector to adjust the size and nature of its operations in many countries. In some fishing communities, almost sixty percent of jobs are linked to fishing and in many coastal areas there are few alternative employment opportunities for fishers. This conference proceedings analyses the social issues and policy challenges that arise from fisheries adjustment policies, and how OECD member countries are meeting those challenges.
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  • 9
    ISBN: 9264022015
    Language: English
    Pages: Online-Ressource
    Series Statement: The Development Dimension
    Series Statement: The development dimension
    Parallel Title: Druckausg. u.d.T. Trade, agriculture and development
    Parallel Title: Erscheint auch als Trade, agriculture and development
    DDC: 338.18
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    Keywords: Agraraußenhandel ; Außenwirtschaftspolitik ; Entwicklung ; Globalisierung ; Welt ; Konferenzschrift ; Entwicklungsländer ; OECD ; Entwicklungspolitik ; Welthandel ; Liberalisierung ; Agrarhandel
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  • 10
    ISBN: 9789264026261
    Language: English
    Pages: Online-Ressource (150 p.)
    Series Statement: Legal Affairs
    Parallel Title: Buchausg. u.d.T. Indemnification of damage in the event of a nuclear accident
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    Keywords: Nukleare Sicherheit ; OECD-Staaten ; Nuclear Energy ; Slovak Republic ; Konferenzschrift ; Konferenzschrift 2005 ; Kerntechnischer Unfall ; Entschädigung
    Abstract: These workshop proceedings assess the third party liability and compensation mechanisms that would be implemented by participating countries in the event of a nuclear accident taking place within or near their borders. To do so, two fictitious accident scenarios were developed: one involving a fire in a nuclear installation located in the Slovak Republic and resulting in the release of significant amounts of radioactive materials off-site, and the other a fire on board a ship transporting enriched uranium hexafluoride along the Danube River. The first scenario was designed to involve the greatest possible number of countries, with the second being restricted to countries with a geographical proximity to the Danube. These proceedings contain the papers presented at the workshop, as well as reports on the discussion sessions held.
    URL: Volltext  (Inhaltsverzeichnis)
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  • 11
    Book
    Book
    New York, NY [u.a.] : New York Univ. Press
    ISBN: 0814757057 , 0814757049 , 9780814757055 , 9780814757048
    Language: English
    Pages: X, 238 S. , graph. Darst.
    Series Statement: New perspectives in crime, deviance, and law series
    DDC: 364.3086/9120973
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    Keywords: Crime Sociological aspects ; Alien criminals ; Immigrants Crimes against ; Immigrants Social conditions ; United States Race relations ; United States Emigration and immigration ; Konferenzschrift ; Aufsatzsammlung ; Konferenzschrift ; Aufsatzsammlung ; USA ; Einwanderer ; Kriminalität ; Kriminalisierung ; Verbrechensopfer
    Note: Includes bibliographical references and index , Coming to America: the impact of the new immigration on crime , Rethinking the Chicago school of criminology: a new era of immigration , Immigrant assimilation and crime: generational differences in youth violence in Chicago , Immigration and incarceration: patterns and predictors of imprisonment among first- and second-generation young adults , Immigration and Asian homicide patterns in urban and suburban San Diego , Delinquency and acculturation in the twenty-first century: a decade's change in a Vietnamese American community , Beyond conflict and controversy: Blacks, Koreans, and Jews in urban America , The "war on the border": criminalizing immigration and militarizing the U.S.-Mexico border , New immigrants and day labor: the potential for violence , Multiple disadvantages and crime among Black immigrants: exploring Haitian violence in Miami's communities
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  • 12
    ISBN: 9789264011656
    Language: English
    Pages: Online-Ressource (161 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Droit international de l'investissement; Un domaine en mouvement ; Complément aux Perspectives de l'investissement international
    Parallel Title: Parallelausg. Droit international de l'investissement: Un domaine en mouvement : Complément aux Perspectives de l'investissement international
    Parallel Title: Erscheint auch als A changing landscape
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    Keywords: Auslandsinvestition ; Internationales Investitionsrecht ; Internationale Schiedsgerichtsbarkeit ; Finance and Investment ; Auslandsinvestition ; Investitionsschutzabkommen ; Rechtsstreit ; Beilegung
    Abstract: This publication presents four studies which represent recent core work of the OECD Investment Committee. The first study, "Transparency and Third Party Participation in Investor-to-State Dispute Settlement ," aims to enhance understanding of the role of transparency and third party participation in investor-state dispute settlement procedures. It examines the current rules, steps taken to improve transparency, and the perceived advantages as well as the challenges of additional transparency. Two other studies touch upon two of the most frequently contested provisions in investor-state arbitration. "Fair and Equitable Treatment Standard in International Investment Law" clarifies the concept, based on jurisprudence and state practice. "‘Indirect Expropriation’ and the ‘Right to Regulate’ in International Investment Law" identifies the main criteria found in investment agreements and used by tribunals to articulate the difference between the two concepts. The final paper looks at most favoured nation treatment.
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  • 13
    Book
    Book
    New York, NY [u.a.] : New York Univ. Press
    ISBN: 0814780628
    Language: English
    Pages: XIV, 627 S. , Kt.
    Series Statement: Nomos 39
    Series Statement: Nomos
    DDC: 323.1
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    Keywords: Ethnicity Congresses ; Human rights Congresses ; Toleration Congresses ; Multiculturalism Congresses ; Konferenzschrift 1995 ; Konferenzschrift ; Konferenzschrift 1995 ; Konferenzschrift ; Konferenzschrift 1995 ; Konferenzschrift ; Ethnizität ; Minderheitenrecht ; Minderheitenfrage ; Nationale Minderheit ; Menschenrecht ; Toleranz ; Multikulturelle Gesellschaft
    Abstract: Introduction / Will Kymlicka and Ian Shapiro -- Classifying cultural rights / Jacob T. Levy -- Cultural toleration / Chandran Kukathas -- Response to Kukathas / Michael Walzer -- Human diversity and the limits of toleration / Adeno Addis -- The idea of nonliberal constitutionalism / Graham Walker -- Group rights and ethnicity / Thomas W. Pogge -- Justifying special ethnic group rights: comments on Pogge / S. James Anaya -- Group agency and group rights / James W. Nickel -- Common-law constructions of group autonomy: a case study / Denise G. Réaume -- Tale of two villages (or, legal realism comes to town) / Nomi Stolzenberg -- Deferring group representation / Iris Marion Young -- What is a balanced committee? Democratic theory, public law, and the question of fair representation on quasi-legislative bodies / Andrew Stark -- Self-determination: politics, philosophy, and law / Donald L. Horowitz -- Tribes, regions, and nationalism in democratic Malawi / Deborah Kaspin -- "That time was apartheid, now it's the new South Africa": discourses of race in Ruyterwacht, 1995 / Courtney Jung and Jeremy Seekings -- From ethnic exclusion to ethnic diversity: the Australian path to multiculuralism / John Kane -- Straight gay politics: Limits of an ethnic model of inclusion / Cathy J. Cohen
    Description / Table of Contents: Introduction / Will Kymlicka and Ian Shapiro -- Classifying cultural rights / Jacob T. Levy -- Cultural toleration / Chandran Kukathas -- Response to Kukathas / Michael Walzer -- Human diversity and the limits of toleration / Adeno Addis -- The idea of nonliberal constitutionalism / Graham Walker -- Group rights and ethnicity / Thomas W. Pogge -- Justifying special ethnic group rights: comments on Pogge / S. James Anaya -- Group agency and group rights / James W. Nickel -- Common-law constructions of group autonomy: a case study / Denise G. Réaume -- Tale of two villages (or, legal realism comes to town) / Nomi Stolzenberg -- Deferring group representation / Iris Marion Young -- What is a balanced committee? Democratic theory, public law, and the question of fair representation on quasi-legislative bodies / Andrew Stark -- Self-determination: politics, philosophy, and law / Donald L. Horowitz -- Tribes, regions, and nationalism in democratic Malawi / Deborah Kaspin -- "That time was apartheid, now it's the new South Africa": discourses of race in Ruyterwacht, 1995 / Courtney Jung and Jeremy Seekings -- From ethnic exclusion to ethnic diversity: the Australian path to multiculturalism / John Kane -- Straight gay politics: Limits of an ethnic model of inclusion / Cathy J. Cohen.
    Note: Based on presentations from the meeting of the American Society for Political and Legal Philosophy, held in conjunction with the Association of American Law Schools in New Orleans, Louisiana, January 1995. - Includes bibliographical references and index
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  • 14
    Book
    Book
    New York, NY [u.a.] : New York Univ. Press
    ISBN: 0814780628
    Language: English
    Pages: XIV, 627 S. , Kt.
    Series Statement: Nomos 39
    Series Statement: Nomos
    DDC: 305.8
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    Keywords: Ethnizität ; Selbstbestimmungsrecht ; Minderheitenrecht ; Aufsatzsammlung ; Konferenzschrift ; Aufsatzsammlung ; Konferenzschrift ; Aufsatzsammlung ; Konferenzschrift
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  • 15
    Book
    Book
    New York, NY [u.a.] : New York Univ. Press
    ISBN: 0814714218
    Language: English
    Pages: 336 S.
    Series Statement: Nomos 31
    Series Statement: Nomos
    DDC: 330.12'2
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    Keywords: 00.12.1986 ; Rawls-Gerechtigkeitstheorie ; Verteilungstheorie ; Markt ; Theorie ; Capitalism Moral and ethical aspects ; Distributive justice ; Aufsatzsammlung ; Konferenzschrift ; Markt ; Rechtsphilosophie ; Ethik ; Kapitalismus ; Gerechtigkeit ; Marktwirtschaft
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