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  • Paris : OECD Publishing  (6)
  • Electronic books  (4)
  • Frankreich
  • Law  (6)
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Publisher
Keywords
Subjects(RVK)
  • 1
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114708
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : France 2011 : Combiné : Phase 1 + Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264114708-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114708
    Language: English
    Pages: Online-Ressource (98 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; France 2011 ; Combiné ; Phase 1 Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Taxation ; France ; Frankreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264114708-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    The Call for Innovative and Open Government : An Overview of Country Initiatives (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264107052
    Language: English
    Pages: Online-Ressource (312 p.)
    Parallel Title: Erscheint auch als The call for innovative and open government
    DDC: 352.8/8
    RVK:
    PL 625
    Keywords: Öffentliche Dienstleistung ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; Electronic books ; OECD ; Öffentlicher Sektor ; Öffentliche Dienstleistung ; Internationaler Vergleich
    Abstract: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation; a more effective and performance-oriented public service; promotion of open and transparent government; and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation.
    DOI: 10.1787/9789264107052-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Competition Law and Policy in Latin America : Peer Reviews of Argentina, Brazil, Chile, Mexico and Peru (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264015142
    Language: English
    Pages: Online-Ressource (404 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Derecho y política de la competencia en América Latina ; Exámenes inter-pares en Argentina, Brasil, Chile, México y Perú
    Parallel Title: Erscheint auch als Competition law and policy in Latin America
    DDC: 343/.73/072
    RVK:
    PU 5600
    Keywords: Wettbewerbsrecht ; Wettbewerbspolitik ; Lateinamerika ; Argentinien ; Brasilien ; Chile ; Mexiko ; Peru ; Governance ; Argentina ; Brazil ; Chile ; Mexico ; Peru ; Electronic books ; Lateinamerika ; Wettbewerbspolitik ; Wettbewerbsrecht
    Abstract: This book contains the results of peer reviews of the competition law and policies of Argentina, Brazil, Chile, Mexico, and Peru. Each review provides information on the history and economic context for competition law, an outline of the provisions of the current law and policies, a review of institutional issues, a review of competition policy in specific regulated sectors, a review of competition advocacy, and a set of conclusions and recommendations.
    DOI: 10.1787/9789264015142-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Taxation and Electronic Commerce : Implementing the Ottawa Taxation Framework Conditions (2001)
    Paris : OECD Publishing
    Details
    ISBN: 9789264185951
    Language: English
    Pages: Online-Ressource (232 p.)
    Parallel Title: Print version Taxation and Electronic Commerce : Implementing the Ottawa Taxation Framework Conditions
    DDC: 343
    RVK:
    PZ 3600
    Keywords: Electronic books ; Finanzverwaltung ; Optimale Besteuerung ; Verbrauchsteuer ; Electronic Commerce
    Abstract: How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce compliance costs? These are just some of the pressing questions addressed in this book. This volume provides a comprehensive guide to the status of the OECD-led international work on these questions, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administ
    Description / Table of Contents: Preface by the Chair oftheCommitteeonFiscalAffairs ElectronicCommerce: Realisingthe Potential; Table of Contents; Part I. Emerging Conclusions and Recommendations by the Committee on Fiscal Affairs; Chapter 1. An Overview of Progress Since the Ottawa 1998 Conference; Chapter 2. Consumption Tax Aspects of Electronic Commerce: Developing International Guidelines...; Chapter 3. Tax Administration Aspects of Electronic Commerce: Responding to the Challenges and Opportunities; Chapter 4. Application of Tax Treaty Concepts to Electronic Commerce
    Description / Table of Contents: Part II. Input from the Technical Advisory Groups (TAGs)Chapter 5. An Overview of the TAG Process and its Contribution to the CFA's Work; Part III. Taking Forward the CFA's Work on Taxation and Electronic Commerce; Chapter 6. The Next Phase of Implementing the Taxation Framework Conditions: Progressing Further Work...; Annexes; Annex I. The Ottawa Taxation Framework Conditions; Annex II. Organisation Chart of the CFA's Work on Electronic Commerce (1999-2000); Annex III. Composition of the Technical Advisory Groups (TAGS) (1999-2000);
    Note: Description based upon print version of record
    DOI: 10.1787/9789264189799-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Voluntary Approaches for Environmental Policy : An Assessment (2000)
    Paris : OECD Publishing
    Details
    ISBN: 9789264171312
    Language: English
    Pages: Online-Ressource (141 p.)
    Parallel Title: Print version Voluntary Approaches for Environmental Policy : An Assessment
    DDC: 333.7
    RVK:
    AR 28300
    RVK:
    PR 2359
    RVK:
    PS 4200
    RVK:
    QT 200
    Keywords: Electronic books ; OECD ; Selbstverpflichtung ; Mitgliedsstaaten
    Abstract: Voluntary approaches are schemes whereby firms make commitments to improve their environmental performance.They cover arrangements such as public voluntary programmes, negotiated agreements or unilateral commitments. Until recently, voluntary approaches have not been subject to systematic analysis, inasmuch as, unlike taxes and tradable permits, they have not been prescribed by economic theory. Voluntary approaches were "invented" by those who devise and implement them: policy-makers, business associations, individual firms, non-governmental associations, etc. The use of voluntary ap
    Description / Table of Contents: Foreword; Table of Contents; Executive Summary; Chapter 1. The Economic Analysis of Voluntary Approaches; Chapter 2. Empirical Evidence of the Use of Voluntary Approaches in OECD Countries; Chapter 3. Towards an Evaluation of Voluntary Approaches; Chapter 4. Conclusions and Recommendations; References;
    Note: Description based upon print version of record
    DOI: 10.1787/9789264180260-en
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
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