Ihre E-Mail wurde erfolgreich gesendet. Bitte prüfen Sie Ihren Maileingang.

Leider ist ein Fehler beim E-Mail-Versand aufgetreten. Bitte versuchen Sie es erneut.

Vorgang fortführen?

Exportieren
Filter
  • 2010-2014  (269)
  • Paris : OECD Publishing  (269)
  • Steuer  (162)
  • Agriculture and Food  (107)
Datenlieferant
Materialart
Sprache
Erscheinungszeitraum
Jahr
Verfasser
Verlag/Herausgeber
Schlagwörter
Fachgebiete(RVK)
  • 1
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Indonesia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217737
    Sprache: Englisch
    Seiten: Online-Ressource (104 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Indonesia 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indonesien ; Taxation ; Indonesia
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Indonesia. 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 120 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.
    DOI: 10.1787/9789264217737-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 2
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217492
    Sprache: Englisch
    Seiten: Online-Ressource (112 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Antigua and Barbuda 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Antigua and Barbuda. 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 120 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.
    DOI: 10.1787/9789264217492-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 3
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saudi Arabia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191914
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191914-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 4
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Israel 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223059
    Sprache: Englisch
    Seiten: Online-Ressource (124 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Israel 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Israel. 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 120 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.
    DOI: 10.1787/9789264223059-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 5
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217478
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Anguilla 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Anguilla. 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 120 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.
    DOI: 10.1787/9789264217478-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 6
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Russian Federation 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223103
    Sprache: Englisch
    Seiten: Online-Ressource (164 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Russian Federation 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Russland ; Taxation ; Russian Federation
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Russian Federation. 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 120 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.
    DOI: 10.1787/9789264223103-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 7
    Online-Ressource
    Online-Ressource
    Compendium des indicateurs agro-environnementaux de l'OCDE (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264181243
    Sprache: Französisch
    Seiten: Online-Ressource (205 p.) , ill.
    Paralleltitel: Parallelausg. OECD Compendium of Agri-environmental Indicators
    Schlagwort(e): Agriculture and Food ; Environment
    Kurzfassung: Ce livre fournit l’ensemble des indicateurs agro-environnementaux les plus récents et les plus complets concernant les 34 pays membres de l’OCDE sur la période 1990-2010. Il s’appuie sur les travaux conduits pendant vingt ans par l’OCDE dans ce domaine. Ces indicateurs ont pour objet de décrire l’état actuel de l’environnement dans l’agriculture et sa tendance ; de mettre en évidence les lieux où des situations critiques sont en train d’apparaître ; de comparer l’évolution des performances entre périodes et entre pays ; et de fournir un ensemble d’indicateurs et une base de données pour suivre et évaluer l’action publique, projeter les tendances futures et concevoir des indicateurs de croissance verte.
    DOI: 10.1787/9789264181243-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 8
    Online-Ressource
    Online-Ressource
    Melons : = Melons (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213289
    Sprache: Mehrsprachig
    Seiten: Online-Ressource (70 p.)
    Serie: International Standards for Fruit and Vegetables
    Schlagwort(e): Agriculture and Food
    Kurzfassung: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the current melons standard. This new brochure illustrates the standard text and demonstrates the quality parameters on high quality photographs. Thus, it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in melons. The electronic version of this brochure is available on the OECD website.
    DOI: 10.1787/9789264213289-en-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 9
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Grenada 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223035
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Grenada 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grenada ; Taxation ; Grenada
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada. 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 120 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.
    DOI: 10.1787/9789264223035-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 10
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Malaysia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210004
    Sprache: Englisch
    Seiten: Online-Ressource (164 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malaysia ; Taxation ; Malaysia
    Kurzfassung: This book contains the 2014 Phase 2 Global Forum Peer Review report for Malaysia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210004-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 11
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217799
    Sprache: Englisch
    Seiten: Online-Ressource (152 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Federation of Saint Kitts and Nevis 2014
    DDC: 336.20091724
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Federation of Saint Kitts and Nevis. 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 120 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.
    DOI: 10.1787/9789264217799-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 12
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217454
    Sprache: Englisch
    Seiten: Online-Ressource (128 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Andorra 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra. 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 120 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.
    DOI: 10.1787/9789264217454-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 13
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Colombia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210301
    Sprache: Englisch
    Seiten: Online-Ressource (88 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kolumbien ; Taxation ; Colombia
    Kurzfassung: This book contains the 2014 Phase 1 Global Forum Peer Review report for Colombia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210301-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 14
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Slovak Republic 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210080
    Sprache: Englisch
    Seiten: Online-Ressource (124 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowakei ; Taxation ; Slovak Republic
    Kurzfassung: This book contains the 2014 Phase 2 Global Forum Peer Review report for the Slovak Republic. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210080-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 15
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Montserrat 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217768
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Montserrat 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Montserrat ; Taxation ; Montserrat
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Montserrat. 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 120 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.
    DOI: 10.1787/9789264217768-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 16
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Chile 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217676
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Chile 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Chile ; Taxation ; Chile
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Chile. 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 120 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.
    DOI: 10.1787/9789264217676-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 17
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Gibraltar 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222885
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Gibraltar 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Gibraltar ; Taxation ; Gibraltar
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gibraltar. 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 120 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.
    DOI: 10.1787/9789264222885-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 18
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belize 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222854
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Belize 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Belize. 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 120 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.
    DOI: 10.1787/9789264222854-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 19
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222878
    Sprache: Englisch
    Seiten: Online-Ressource (112 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Ghana 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Ghana. 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 120 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.
    DOI: 10.1787/9789264222878-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 20
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mexico 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217751
    Sprache: Englisch
    Seiten: Online-Ressource (128 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Mexico 2014
    DDC: 338.979843009047
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Mexico. 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 120 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.
    DOI: 10.1787/9789264217751-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 21
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Latvia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210295
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lettland ; Taxation ; Latvia
    Kurzfassung: This book contains the 2014 Phase 1 Global Forum Peer Review report for Latvia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210295-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 22
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Barbados 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209978
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Barbados ; Taxation ; Barbados
    Kurzfassung: This book contains the 2014 Phase 2 Global Forum Peer Review report for Barbados. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264209978-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 23
    Online-Ressource
    Online-Ressource
    Green Growth Indicators for Agriculture : A Preliminary Assessment (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223202
    Sprache: Englisch
    Seiten: Online-Ressource (96 p.) , ill.
    Serie: OECD Green Growth Studies
    Paralleltitel: Parallelausg. Indicateurs de croissance verte pour l'agriculture ; Évaluation préliminaire
    Paralleltitel: Erscheint auch als Green growth indicators for agriculture
    Schlagwort(e): Nachhaltige Entwicklung ; Landwirtschaft ; Landwirtschaftliche Entwicklung ; OECD-Staaten ; Agriculture and Food ; Environment ; Landwirtschaft ; Nachhaltigkeit
    Kurzfassung: An integral component of any green growth strategy is a highly-reliable set of measurement tools and indicators that would enable policy makers to evaluate how effective policies are, and to gauge the progress being achieved in shifting economic activity onto a greener path. These tools and indicators, which will need to be based on internationally comparable data, must also be embedded in a conceptual framework and selected according to a clearly-specified set of criteria. This report is a first step towards developing a framework to monitor progress on green growth in the agricultural sector in OECD countries. The goal is to identify relevant, succinct and measurable statistics to implement the OECD Green Growth Strategy Measurement Framework which provides a common basis for further developing green growth indicators in the agricultural sector in OECD countries.
    DOI: 10.1787/9789264223202-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 24
    Online-Ressource
    Online-Ressource
    Climate Change, Water and Agriculture : Towards Resilient Systems (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209138
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: OECD Studies on Water
    Paralleltitel: Parallelausg. Changement climatique, eau et agriculture ; Vers des systèmes résilients
    Paralleltitel: Erscheint auch als Climate change, water and agriculture
    DDC: 363.7387
    Schlagwort(e): Klimawandel ; Wasserversorgung ; Agrarproduktion ; OECD-Staaten ; Welt ; Agriculture and Food
    Kurzfassung: This report reviews the main linkages between climate change, water and agriculture as a means to identifying and discussing adaptation strategies for better use and conservation of water resources. It aims to provide guidance to decision makers on choosing an appropriate mix of policies and market approaches to address the interaction between agriculture and water systems under climate change.
    DOI: 10.1787/9789264209138-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 25
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Vincent and the Grenadines 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223134
    Sprache: Englisch
    Seiten: Online-Ressource (116 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Vincent and the Grenadines 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Saint Vincent and the Grenadines. 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 120 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.
    DOI: 10.1787/9789264223134-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 26
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Georgia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217430
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Georgia 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Georgien ; Taxation ; Georgia ; Georgien ; Steuer
    Kurzfassung: This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes. 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 120 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.
    DOI: 10.1787/9789264217430-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 27
    Online-Ressource
    Online-Ressource
    Manuel de l'OCDE à l'intention des gestionnaires des pêches : Principes et pratiques d'élaboration des actions à mener (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210455
    Sprache: Französisch
    Seiten: Online-Ressource (112 p.) , ill.
    Paralleltitel: Parallelausg. The OECD Handbook for Fisheries Managers; Principles and Practice for Policy Design
    Schlagwort(e): Agriculture and Food
    Kurzfassung: Ce manuel s’appuie sur les travaux que l’OCDE conduit depuis dix ans pour mettre en évidence les problèmes auxquels la pêche est confrontée, ainsi que des solutions concrètes. Il montre qu’il est possible d’accroître les profits des pêcheurs et la durabilité des ressources océaniques que nous avons en partage en faisant confiance aux mécanismes du marché, en définissant des objectifs clairs et en recourant à des processus rigoureux pour élaborer les politiques. Il sera utile aux spécialistes de l’action publique, aux organisations de la société civile et à tous ceux qui s’intéressent à la pêche et à la santé de nos océans.
    DOI: 10.1787/9789264210455-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 28
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Former Yugoslav Republic of Macedonia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217713
    Sprache: Englisch
    Seiten: Online-Ressource (116 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: the Former Yugoslav Republic of Macedonia 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Macedonia. 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 120 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.
    DOI: 10.1787/9789264217713-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 29
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Lucia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217898
    Sprache: Englisch
    Seiten: Online-Ressource (132 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Lucia 2014
    DDC: 338.979843009047
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Saint Lucia. 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 120 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.
    DOI: 10.1787/9789264217898-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 30
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Slovenia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210158
    Sprache: Englisch
    Seiten: Online-Ressource (112 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    DDC: 336.73
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowenien ; Taxation ; Slovenia
    Kurzfassung: This book contains the 2014 Phase 2 Global Forum Peer Review report for Slovenia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210158-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 31
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Federated States of Micronesia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210226
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of
    Kurzfassung: This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210226-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 32
    Online-Ressource
    Online-Ressource
    Food Waste Along the Food Chain (2014)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (29 p.)
    Serie: OECD Food, Agriculture and Fisheries Papers no.71
    Schlagwort(e): Lebensmittel ; Lieferkette ; Abfallvermeidung ; Kommunale Abfallwirtschaft ; Öffentlichkeitsarbeit ; Datenerhebung ; OECD-Staaten ; Agriculture and Food ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Reducing food losses and food waste is attracting growing public attention at the international, regional, and national levels, and is widely acknowledged to contribute to abating interlinked sustainability challenges such as food security, climate change, and water shortage. However, the pattern and scale of food waste throughout the supply chain remains poorly understood, despite growing media coverage and public concerns in recent years. This paper takes stock of available data on food waste and explores policies related to food waste in OECD countries.
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jxrcmftzj36-en
    URL: lizenzpflichtig
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 33
    Online-Ressource
    Online-Ressource
    Modelling Adaptation to Climate Change in Agriculture (2014)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: Online-Ressource (58 p.)
    Serie: OECD Food, Agriculture and Fisheries Papers no.70
    Schlagwort(e): Klimawandel ; Agrarproduktion ; Anpassung ; Bewässerung ; OECD-Staaten ; Agriculture and Food ; Environment ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: This paper investigates how climate change can affect agricultural production and proposes some adaptation measures that could be undertaken to mitigate the negative effects of climate change while enhancing the positive ones. The paper stresses the importance of planned adaptation measures and highlights possible strategies for reducing risk and improving resilience. To quantify the possible effects of climate change and the effects of adaptation measures this study uses the International Model for Policy Analysis of Agricultural Commodities and Trade (IMPACT). The analysis first explores the potential effects of climate change on yields and prices. It then goes on to analyse the potential impacts of two distinctive sets of adaptation strategies on yields, prices, and food security, namely: i) research and development (to develop new crop varieties that are better suited to changed climate conditions) and ii) changes in irrigation technology. Last, the analysis in this paper estimates the public and private investment needs in research and development (R&D) for developing new crop varieties, and further develops estimates of the cost of improving irrigation technologies in OECD countries.
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jxrclljnbxq-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 34
    Online-Ressource
    Online-Ressource
    Shallots : = chalotes (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213265
    Sprache: Mehrsprachig
    Seiten: Online-Ressource (70 p.)
    Serie: International Standards for Fruit and Vegetables
    Schlagwort(e): Agriculture and Food
    Kurzfassung: These guidelines published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. They include explanatory notes and illustrations to facilitate the uniform interpretation of the Shallots Standard. This book illustrates the standard text and demonstrates the quality parameters on high quality photographs. It therefore is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in Shallots.
    DOI: 10.1787/9789264213265-en-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 35
    Online-Ressource
    Online-Ressource
    Pomegranate : = Grenade (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264206700
    Sprache: Mehrsprachig
    Seiten: Online-Ressource (60 p.)
    Serie: International Standards for Fruit and Vegetables
    Schlagwort(e): Agriculture and Food
    Kurzfassung: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. This is the first OECD brochure which is based on a Codex Standard. It interprets the first international standard on pomegranates, which was adopted by the Codex Alimentarius Commission in 2013. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of this new standard. This new brochure illustrates the standard text and demonstrates the quality parameters on high quality photographs. Thus, it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in pomegranates. The brochure also includes a USB key containing the hyperlinked electronic version of the publication, as well as all illustrative materials in high definition photographs. .
    DOI: 10.1787/9789264206700-en-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 36
    Online-Ressource
    Online-Ressource
    Settlement, Market and Food Security (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264187443
    Sprache: Englisch
    Seiten: Online-Ressource (200 p.) , ill.
    Serie: West African Studies
    Paralleltitel: Parallelausg. Peuplement, marché et sécurité alimentaire
    Paralleltitel: Erscheint auch als Settlement, market and food security
    Schlagwort(e): Siedlungsstruktur ; Wirtschaftsgeographie ; Humangeographie ; Landwirtschaft ; Ernährungssicherung ; Westafrika ; Agriculture and Food ; Development ; Bericht ; Westafrika ; Ernährungssicherung
    Kurzfassung: Settlement dynamics have been reshaping West Africa’s social and economic geography. These spatial transformations – high urbanisation and economic concentration – favour the development of market-oriented agriculture. With the population of West Africa set to double by 2050, agricultural production systems will undergo far-reaching transformations. To support these transformations, policies need to be spatially targeted, improve availability of market information and broaden the field of food security to policy domains beyond agriculture. They need to rely on homogeneous and reliable data – not available at present – particularly for key variables such as non-agricultural and agricultural population, marketed production and regional trade.
    DOI: 10.1787/9789264187443-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 37
    Online-Ressource
    Online-Ressource
    Redressement des pêches : Le cap à suivre (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264168916
    Sprache: Französisch
    Seiten: Online-Ressource (116 p.)
    Paralleltitel: Parallelausg. Rebuilding Fisheries; The Way Forward
    Schlagwort(e): Agriculture and Food
    Kurzfassung: Partout dans le monde, de nombreuses zones sont affectées par la surpêche, une faible productivité et une rentabilité insuffisante. Les redresser entraînerait pourtant des avantages considérables. Ce rapport analyse les défis et les grandes questions auxquels doivent faire face les gouvernements lorsqu'ils élaborent et mettent en œuvre des initiatives visant à redresser les pêcheries. Il porte essentiellement sur les questions économiques et institutionnelles et s'appuie sur des données provenant des pêcheries des pays de l’OCDE.
    DOI: 10.1787/9789264168916-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 38
    Online-Ressource
    Online-Ressource
    Global Food Security : Challenges for the Food and Agricultural System (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264195363
    Sprache: Englisch
    Seiten: Online-Ressource (160 p.)
    Paralleltitel: Parallelausg. Sécurité alimentaire mondiale ; Défis pour le système agricole et agro-alimentaire
    Paralleltitel: Erscheint auch als Global food security
    Schlagwort(e): Ernährungssicherung ; Lebensmittel ; Außenhandel ; Agraraußenhandel ; Welt ; Agriculture and Food ; Development ; Welternährung ; Ernährungssicherung
    Kurzfassung: This study examines how changes to the functioning of the world’s food and agriculture system can contribute to reduced hunger and the attainment of global food security. The challenge is wide ranging and multi-faceted. While food production will respond to the demands of a rising and more affluent world population, effective government policies can stimulate productivity and contain upward pressure on food prices. They can also help ensure that land and water resources are used more sustainably, and that farmers have the capacity to manage risk and adapt to climate change. Trade will have an important role to play in ensuring that resources are used efficiently and sustainably, and in getting food from surplus to deficit regions. At the same time, multilateral reforms are needed to ensure that the world trading system functions more smoothly and fairly than it has done in the past. Approximately two-thirds of the world’s poor live in rural areas, where farming is the principal economic activity. This study considers how government policies can raise the incomes of agricultural and rural households, and thereby improve poor peoples’ access to food. Yet while income growth is essential for long-term food security, it is not sufficient. Complementary policies, for example to improve health and sanitation, are required to ensure improvements in peoples’ nutrition. Action is thus required on many fronts. The purpose of this study is to help policymakers establish priorities at global, regional and national levels.
    DOI: 10.1787/9789264195363-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 39
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Lithuania 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202559
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Litauen ; Taxation ; Lithuania ; Litauen ; Steuerrecht ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264202559-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 40
    Online-Ressource
    Online-Ressource
    La fourniture de biens publics agro-environnementaux par l'action collective (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201378
    Sprache: Französisch
    Seiten: Online-Ressource (332 p.)
    Paralleltitel: Parallelausg. Providing Agri-environmental Public Goods through Collective Action
    Schlagwort(e): Agriculture and Food ; Environment
    Kurzfassung: La fourniture de biens publics agro-environnementaux par l’action collective passe en revue l’expérience de plusieurs pays Membres de l’OCDE dans le but d’analyser comment l’action collective peut être efficace pour promouvoir la fourniture de biens publics agroenvironnementaux, tels que la biodiversité et les paysages. L’étude porte sur vingt-cinq cas dans 13 pays (Australie, Belgique, Canada, Finlande, France, Allemagne, Italie, Japon, Pays-Bas, Nouvelle-Zélande, Espagne, Suède et Royaume-Uni). L’étude montre que l’action collective est une voie à envisager sérieusement pour traiter de nombreux problèmes liés à l’agriculture et aux ressources naturelles, et qu’elle devrait être expressément encouragée dans certaines situations.
    DOI: 10.1787/9789264201378-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 41
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Iceland 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192003
    Sprache: Englisch
    Seiten: Online-Ressource (104 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Island ; Taxation ; Iceland
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264192003-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 42
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Portugal 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191891
    Sprache: Englisch
    Seiten: Online-Ressource (96 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Portugal ; Taxation ; Portugal
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191891-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 43
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turkey 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192041
    Sprache: Englisch
    Seiten: Online-Ressource (124 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Türkei ; Taxation ; Turkey
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264192041-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 44
    Online-Ressource
    Online-Ressource
    Policy Instruments to Support Green Growth in Agriculture (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264203525
    Sprache: Englisch
    Seiten: Online-Ressource (140 p.)
    Serie: OECD Green Growth Studies
    Paralleltitel: Parallelausg. Moyens d'action au service de la croissance verte en agriculture
    Paralleltitel: Erscheint auch als Policy instruments to support green growth in agriculture
    Schlagwort(e): Nachhaltige Entwicklung ; Ökologischer Landbau ; OECD-Staaten ; Agriculture and Food ; Environment ; OECD ; Landwirtschaft ; Wirtschaftswachstum ; Instrument ; Wirtschaftspolitik ; Nachhaltigkeit
    Kurzfassung: This report synthesises the experience of OECD countries in developing and implementing policies, programmes and initiatives related to green growth in the agricultural sector, based primarily on material provided by governments. It discusses the overall approach that countries are taking towards establishing a green growth strategy in agriculture; the implementation of the OECD framework for monitoring progress towards green growth in agriculture; and the various policy instruments used. A key conclusion is that, while most countries have some policies in place that relate to the concept of green growth, the degree of ambition shows considerable variation. A wide range of instruments and a variety of “policy mixes” are currently applied across OECD countries, with the majority of countries appearing to have strategic objectives covering a wide range of subjects related to green growth, particularly in the area of improving energy efficiency and reducing the carbon footprint of agriculture. A coherent overall policy framework that has clear objectives, sets R&D priorities, and policy measures that are targeted and implemented at the appropriate levels are essential to establish a comprehensive strategy for green growth in agriculture.
    DOI: 10.1787/9789264203525-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 45
    Online-Ressource
    Online-Ressource
    OECD Compendium of Agri-environmental Indicators (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264186217
    Sprache: Englisch
    Seiten: Online-Ressource (190 p.) , ill.
    Paralleltitel: Parallelausg. Compendium des indicateurs agro-environnementaux de l'OCDE
    Paralleltitel: Erscheint auch als OECD OECD compendium of agri-environmental indicators
    Schlagwort(e): Ökologischer Landbau ; OECD-Staaten ; Agriculture and Food ; Environment ; Industriestaaten ; Landwirtschaft ; Umweltindikator ; Geschichte 1990-2010
    Kurzfassung: Agriculture can have significant impacts on the environment as it uses on average over 40% of water and land resources in OECD countries. The impacts occur on and off farm, including both pollution and degradation of soil, water and air. But agriculture also supplies ecosystem services, such as biodiversity, provides a sink for greenhouse gases, and contributes to flood control and the aesthetic value of landscapes. This compendium updates the data issued in Environmental Performance of Agriculture at a Glance and provides comprehensive data and analysis on the environmental performance of agriculture in OECD countries since 1990, covering soil, water, air and biodiversity and looking at recent policy developments in all 34 OECD countries.
    DOI: 10.1787/9789264186217-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 46
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Israel 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202535
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel ; Israel ; Steuerrecht ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264202535-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 47
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sweden 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192027
    Sprache: Englisch
    Seiten: Online-Ressource (104 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweden ; Taxation ; Sweden
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264192027-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 48
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belize 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191822
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191822-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 49
    Online-Ressource
    Online-Ressource
    Broccoli : = Brocolis (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264188822
    Sprache: Mehrsprachig
    Seiten: Online-Ressource (77 p.)
    Serie: International Standards for Fruit and Vegetables
    Schlagwort(e): Agriculture and Food
    Kurzfassung: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the Broccoli Standard. This brochure illustrates the standard text and demonstrates the quality parameters on high quality photographs. Thus, it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade of broccoli.
    DOI: 10.1787/9789264188822-en-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 50
    Online-Ressource
    Online-Ressource
    OECD Investment Policy Reviews: Tanzania 2013 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204348
    Sprache: Englisch
    Seiten: Online-Ressource (312 p.) , ill.
    Serie: OECD Investment Policy Reviews
    Paralleltitel: Erscheint auch als OECD OECD investment policy reviews
    Schlagwort(e): Investitionspolitik ; Tansania ; Agriculture and Food ; Finance and Investment ; Tanzania, United Republic of ; Tansania ; Investition
    Kurzfassung: This review of investment policy in Tanzania evaluates the current policy situation and makes recommendations for enabling Tanzania to attract higher investment to exploit its full potential and become a regional trade and investment hub. The review finds that while private investment in Tanzania has considerably risen since the early 1990s, further progress can be made to improve the business climate and attract more investment in key sectors, such as infrastructure and agriculture. Informed by the subsequent chapters of this report, this overview provides policy options to address these challenges. In particular, investors’ rights and obligations could be rationalised and made more accessible and regulations on foreign investment and investment incentives reviewed. The land legislation could be revised and land rights registration accelerated, notably by providing stronger incentives for registration. The short-term and long-term costs and benefits of the regulatory restrictions imposed by crop boards and of export bans could be closely analysed.
    DOI: 10.1787/9789264204348-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 51
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Poland 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191860
    Sprache: Englisch
    Seiten: Online-Ressource (86 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Polen ; Taxation ; Poland
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191860-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 52
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nauru 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191846
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nauru ; Taxation ; Nauru
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191846-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 53
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Finland 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191938
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Finnland ; Taxation ; Finland
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191938-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 54
    Online-Ressource
    Online-Ressource
    Les systèmes d'innovation agricole : Cadre pour l'analyse du rôle des pouvoirs publics (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200661
    Sprache: Französisch
    Seiten: Online-Ressource (120 p.) , ill.
    Paralleltitel: Parallelausg. Agricultural Innovation Systems; A Framework for Analysing the Role of the Government
    Schlagwort(e): Agriculture and Food
    Kurzfassung: Ce rapport examine les tendances récentes en matière de systèmes d'innovation agricole (SIA) et étudie l'impact d'un large éventail de politiques relatives à la création et à la diffusion de l'innovation dans le secteur agricole et agroalimentaire. Il suggère un cadre pour l'analyse du rôle des pouvoirs publics dans la promotion de l'innovation, dans le but d'aider à identifier les mesures concrètes qu'ils pourraient prendre pour améliorer la croissance de la productivité, l'utilisation durable des ressources et la résilience aux futures évolutions du marché des systèmes agricoles et agroalimentaires nationaux et mondiaux.
    DOI: 10.1787/9789264200661-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 55
    Online-Ressource
    Online-Ressource
    OECD Review of Agricultural Policies: Kazakhstan 2013 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191761
    Sprache: Englisch
    Seiten: Online-Ressource (244 p.) , ill.
    Serie: OECD Review of Agricultural Policies
    Paralleltitel: Parallelausg. OECD Review of Agricultural Policies; Kazakhstan 2013; (Russian version)
    Paralleltitel: Erscheint auch als OECD OECD review of agricultural policies
    Schlagwort(e): Agrarpolitik ; Kasachstan ; Agriculture and Food ; Kazakhstan ; Kasachstan ; Agrarpolitik
    Kurzfassung: This Review, undertaken in close co-operation with the Ministry of Agriculture of the Republic of Kazakhstan and conducted within the framework of the OECD Eurasia Competitiveness Programme, assesses the performance of agriculture in Kazakhstan over the last two decades. It evaluates agricultural policy reforms in Kazakhstan and provides recommendations to address key challenges in the future. This analysis is based on the approach that agriculture policy should be evidence-based and designed to support productivity, competitiveness and sustainable development, while avoiding unnecessary distortions to production decisions and to trade. A special chapter of the Review highlights the constraints to farm incomes that exist beyond the farm gate and related policy issues.
    DOI: 10.1787/9789264191761-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 56
    Online-Ressource
    Online-Ressource
    Moyens d'action au service de la croissance verte en agriculture (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204140
    Sprache: Französisch
    Seiten: Online-Ressource (164 p.)
    Serie: tudes de l'OCDE sur la croissance verte
    Serie: Études de l'OCDE sur la croissance verte
    Paralleltitel: Parallelausg. Policy Instruments to Support Green Growth in Agriculture
    Schlagwort(e): Agriculture and Food ; Environment
    Kurzfassung: Ce rapport fait la synthèse des expériences des pays de l’OCDE en matière d’élaboration et de mise en œuvre des politiques, des programmes et des initiatives en rapport avec la croissance verte dans le secteur agricole, en s’appuyant essentiellement sur les éléments communiqués par les pays. Le rapport examine l’approche globale adoptée par les pays pour élaborer une stratégie de croissance verte en agriculture ; il aborde également la mise en œuvre du cadre de suivi des progrès vers la croissance verte en agriculture, élaboré par l’OCDE ; et il examine les différents moyens d’action utilisés. Une conclusion principale est que si la plupart des pays se sont dotés de politiques articulées autour du concept de croissance verte, le degré d’ambition de leurs objectifs en la matière varie considérablement. Les pays de l’OCDE appliquent une large gamme d’instruments ainsi qu’un grand nombre de « panoplies de mesures ». La majorité d’entre eux ont défini des objectifs stratégiques couvrant un grand nombre de thématiques liées à la croissance verte, en particulier dans le domaine de l’amélioration de l’efficacité énergétique et de la réduction de l’empreinte carbone du secteur agricole. Un cadre d’action général cohérent, qui comprend des objectifs clairs et définit des priorités en matière de R-D ainsi que des mesures ciblées et mises en œuvre aux niveaux appropriés, sont essentiels pour établir une stratégie globale de croissance verte dans le secteur agricole.
    DOI: 10.1787/9789264204140-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 57
    Online-Ressource
    Online-Ressource
    Agricultural Innovation Systems : A Framework for Analysing the Role of the Government (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200593
    Sprache: Englisch
    Seiten: Online-Ressource (106 p.) , ill.
    Paralleltitel: Parallelausg. Les systèmes d'innovation agricole ; Cadre pour l'analyse du rôle des pouvoirs publics
    Paralleltitel: Erscheint auch als Agricultural innovation systems
    Schlagwort(e): Agroindustrie ; Landwirtschaft ; Technologiepolitik ; OECD-Staaten ; Landwirtschaft ; Innovation ; Strukturwandel ; Agrarpolitik ; Innovationsförderung ; Agriculture and Food
    Kurzfassung: This report reviews recent trends in agricultural innovation systems (AIS) and discusses the impact of a wide range of policies on the creation and diffusion of innovation in the agricultural and agrifood sector. It suggests a framework for analysing the role of governments in fostering increased innovation, with a view to helping to identify practical actions that governments could take to improve productivity growth, sustainable use of resources, and resilience to future market developments in national and global agriculture and agri-food systems.
    DOI: 10.1787/9789264200593-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 58
    Online-Ressource
    Online-Ressource
    Peuplement, marché et sécurité alimentaire (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264187412
    Sprache: Französisch
    Seiten: Online-Ressource (208 p.) , ill.
    Serie: Cahiers de l'Afrique de l'Ouest
    Paralleltitel: Parallelausg. Settlement, Market and Food Security
    Schlagwort(e): Agriculture and Food ; Development
    Kurzfassung: Selon les prévisions actuelles, la population de l'Afrique de l'Ouest devrait doubler d'ici 2050. Cette publication étudie comment les systèmes de production et les politiques agricoles devront changer pour soutenir cette croissance.
    DOI: 10.1787/9789264187412-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 59
    Online-Ressource
    Online-Ressource
    Regulatory frameworks for nanotechnology in foods and medical products : summary results of a survey activity (2013)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 52 Seiten) , Illustrationen
    Serie: OECD science, technology and industry policy papers no. 4
    Schlagwort(e): Agriculture and Food ; Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Nanotechnology applications have been reported across a number of specific product areas including foods and medical products, which are subject to regulatory oversight in many countries to ensure their safety and, in some cases, effectiveness. As nanotechnology develops, countries/regions have begun to develop, refine, and/or articulate regulatory approaches for foods and/or medical products, and invest in regulatory science and other research efforts to support the responsible development of nanotechnology in these areas. The OECD Working Party on Nanotechnology undertook a project to provide an inventory of regulatory approaches, legislative regimes, and government-sponsored regulatory science research and other research programmes, institutions, and infrastructure in foods and medical products that involve the application of nanotechnology. A survey was carried out and the responses are compiled and analysed in this paper.
    DOI: 10.1787/5k47w4vsb4s4-en
    URL: Volltext  (lizenzpflichtig)
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 60
    Online-Ressource
    Online-Ressource
    Gestion des risques dans les petites exploitations agricoles des pays en développement (2013)
    Paris : OECD Publishing
    Details
    Sprache: Französisch
    Seiten: 1 Online-Ressource (63 p.) , 21 x 29.7cm.
    Paralleltitel: Parallele Sprachausgabe Smallholder Risk Management in Developing Countries
    Schlagwort(e): Agriculture and Food ; Development
    Kurzfassung: Ce rapport aborde différents aspects des risques et de la gestion des risques dans les petites exploitations agricoles des pays en développement et présente une évaluation quantitative des risques et des stratégies de gestion des risques au niveau des exploitations dans trois pays émergents : le Brésil, la Chine et le Viêtnam. L’analyse couvre les risques liés à la production, aux revenus et à la pauvreté. Dans les pays en développement, les cadres institutionnels et politiques sont souvent moins élaborés, ce qui renforce l’incidence des imperfections du marché dans des domaines essentiels comme le crédit et l’assurance. Cette situation limite l’accès des agriculteurs aux instruments et stratégies de gestion des risques et les rend largement dépendants de mécanismes informels et de stratégies communautaires. Les conséquences des risques et les réponses à ces risques ne sont pas non plus les mêmes dans les pays en développement où les petits exploitants sont souvent contraints de recourir à des stratégies qui entretiennent la pauvreté. Lorsque les décisions de reconversion des ménages agricoles sont largement conditionnées par le risque, l’existence de mécanismes d’assurance ou de filets de sécurité pourrait aider ces derniers à franchir le pas. L’étude des deux régions vietnamiennes montre que les ménages qui ont intégré avec succès le secteur non agricole ont conservé des petites parcelles pour leur consommation personnelle. Cela suggère que l’agriculture reste, d’une certaine façon, un filet de sécurité.
    DOI: 10.1787/5k437p21lmd6-fr
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 61
    Online-Ressource
    Online-Ressource
    Policy Framework for Investment in Agriculture in Burkina Faso (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202382
    Sprache: Englisch
    Seiten: Online-Ressource (144 p.)
    Paralleltitel: Parallelausg. Cadre d'action pour l'investissement agricole au Burkina Faso
    Paralleltitel: Erscheint auch als Policy framework for investment in agriculture in Burkina Faso
    Schlagwort(e): Landwirtschaft ; Investitionspolitik ; Burkina Faso ; Agriculture and Food ; Finance and Investment ; Development ; Burkina Faso ; Burkina Faso
    Kurzfassung: Burkina Faso is the first country to apply the OECD Policy Framework for Investment in Agriculture to assess its policies to attract and benefit from investment in the sector. This whole-of-government assessment involved 17 Ministries and institutions, as well as the private sector, and has identified short- to medium-term measures to improve and strengthen the country's capacity for policy design.
    DOI: 10.1787/9789264202382-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 62
    Online-Ressource
    Online-Ressource
    The OECD Handbook for Fisheries Managers : Principles and Practice for Policy Design (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191150
    Sprache: Englisch
    Seiten: Online-Ressource (104 p.) , ill.
    Paralleltitel: Parallelausg. Manuel de l'OCDE à l'intention des gestionnaires des pêches ; Principes et pratiques d'élaboration des actions à mener
    Schlagwort(e): Agriculture and Food
    Kurzfassung: The Fisheries Manager's Handbook is a compilation of OECD work designed to aid policy makers develop and implement good policies and management tools in fisheries. Drawing upon years of OECD research, it demonstrates how an open policy design process with clear objectives, using market-based instruments and focussed on effective stock management can benefit all those involved in or concerned about the fisheries sector. Of interest not only to policy makers, it will provides a useful guide to NGOs and other interested parties on the principles and processes of good policy design.
    DOI: 10.1787/9789264191150-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 63
    Online-Ressource
    Online-Ressource
    Providing Agri-environmental Public Goods through Collective Action (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264197213
    Sprache: Englisch
    Seiten: Online-Ressource (306 p.)
    Paralleltitel: Parallelausg. La fourniture de biens publics agro-environnementaux par l'action collective
    Paralleltitel: Erscheint auch als Providing agri-environmental public goods through collective action
    Schlagwort(e): Ökologischer Landbau ; Öffentliche Güter ; Kollektives Handeln ; OECD-Staaten ; Agriculture and Food ; Environment ; Fallstudiensammlung ; Industriestaaten ; Agrarpolitik ; Umweltpolitik ; Kollektives Handeln ; Öffentliches Gut
    Kurzfassung: This study analyses the promotion of collective action for agri-environmental public goods and addresses externalities by reviewing the experience of various OECD member countries. Twenty-five cases from 13 countries (Australia, Belgium, Canada, Finland, France, Germany, Italy, Japan, the Netherlands, New Zealand, Spain, Sweden and the United Kingdom) are examined. The study shows that collective action should be given serious consideration as a means of addressing many agricultural and natural resource issues, and in some cases collective action should be actively promoted.
    DOI: 10.1787/9789264197213-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 64
    Online-Ressource
    Online-Ressource
    Sécurité alimentaire mondiale : Défis pour le système agricole et agro-alimentaire (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201354
    Sprache: Französisch
    Seiten: Online-Ressource (180 p.)
    Paralleltitel: Parallelausg. Global Food Security; Challenges for the Food and Agricultural System
    Schlagwort(e): Agriculture and Food ; Development
    Kurzfassung: Ce rapport examine comment les modifications du fonctionnement des secteurs alimentaires et agricoles à travers le monde peuvent contribuer à réduire la faim et à atteindre la sécurité alimentaire mondiale. Le défi est de grande ampleur et multidimensionnel. Tandis que la production alimentaire répondra aux demandes d'une population mondiale croissante et plus aisée, des politiques gouvernementales efficaces peuvent stimuler la productivité et contenir la pression à la hausse sur les prix des denrées alimentaires. Elles peuvent également aider à faire en sorte que les ressources en terre et en eau soient utilisées de manière plus durable, et à ce que les agriculteurs aient la capactité de gérer les risques et de s'adapter au changement climatique. Les échanges auront un rôle important à jouer pour garantir une utilisation efficace et durable des ressources, et pour distribuer les excédents de denrées alimentaires aux régions déficitaires. Parallèlement, des réformes multilatérales sont nécessaires pour garantir un système mondial des échanges plus efficace et plus juste qu'auparavant. Environ deux tiers de la population pauvre mondiale vit dans des régions rurales , où l'agriculture est la principale activité économique. Ce rapport examine comment les politiques gouvernementales peuvent augmenter les revenus des familles agricoles et rurales, et ainsi améliorer l'accès aux denrées alimentaires de la population pauvre. Bien que la croissance des revenus soit essentielle à la sécurité alimentaire à long terme, elle n'est pas suffisante. Des politiques complémentaires, comme l'amélioration de la santé et de l'assainissement, sont requises pour garantir une meilleure alimentation de la population. Il faut donc prendre des mesures à de nombreux niveaux. Ce rapport a pour objectif d'aider les responsables politiques à établir des priorités au niveau mondial, régional et national.
    DOI: 10.1787/9789264201354-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 65
    Online-Ressource
    Online-Ressource
    Watermelons : = Pastèques (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264178960
    Sprache: Mehrsprachig
    Seiten: Online-Ressource (76 p.)
    Serie: International Standards for Fruit and Vegetables
    Schlagwort(e): Agriculture and Food
    Kurzfassung: This book is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It provides explanatory notes and illustrations to facilitate the uniform interpretation of the current watermelons standard. This new brochure illustrates the standard text and demonstrates the quality parameters on high quality photographs. Thus it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in watermelons. The brochure also includes a USB key containing the hyperlinked electronic version of the publication, as well as all illustrative materials in high definition photographs.
    DOI: 10.1787/9789264178960-en-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 66
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Greece 2012 : Combined: Phase 1 + Phase 2 (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264178687
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Griechenland ; Taxation ; Greece
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264178687-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 67
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Dominica 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264181496
    Sprache: Englisch
    Seiten: Online-Ressource (88 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dominica ; Taxation ; Dominica ; Dominica ; Steuer ; Steuerflucht
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264181496-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 68
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Russian Federation 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264181724
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Russland ; Taxation ; Russian Federation ; Russland ; Steuer ; Internationale Kooperation ; Informationspolitik
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264181724-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 69
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Montserrat 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264178205
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Montserrat ; Taxation ; Montserrat
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264178205-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 70
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Slovenia 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264181892
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowenien ; Taxation ; Slovenia ; Slowenien ; Steuer ; Finanzverwaltung ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264181892-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 71
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Lucia 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264178229
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264178229-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 72
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: People's Republic of China 2012 : Combined: Phase 1 + Phase 2 (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264178267
    Sprache: Englisch
    Seiten: Online-Ressource (124 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; China ; Taxation ; China, People’s Republic
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264178267-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 73
    Online-Ressource
    Online-Ressource
    Farmer Behaviour, Agricultural Management and Climate Change (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264167650
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.)
    Paralleltitel: Erscheint auch als Bénicourt, Françoise Farmer behaviour, agricultural management and climate change
    Schlagwort(e): Landwirtschaftliche Betriebslehre ; Klimawandel ; OECD-Staaten ; Agriculture and Food ; Environment ; Agrarpolitik ; Verhaltenssteuerung
    Kurzfassung: This study examines the broad range of factors driving farm management decisions that can improve the environment, including drawing on the experiences of OECD countries. It identifies policy options that would contribute to a sustainable and resilient agricultural sector in the context of climate change.
    DOI: 10.1787/9789264167650-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 74
    Online-Ressource
    Online-Ressource
    Comportement et pratiques de gestion des agriculteurs face au changement climatique (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264167933
    Sprache: Französisch
    Seiten: Online-Ressource (88 p.)
    Paralleltitel: Parallelausg. Farmer Behaviour, Agricultural Management and Climate Change
    Schlagwort(e): Agriculture and Food ; Environment
    Kurzfassung: À partir de l’expérience acquise dans les pays de l’OCDE, le présent rapport met en évidence des formes d’intervention propices à une agriculture durable et résiliente dans l’optique du changement climatique. Les recherches montrent que des facteurs comportementaux influent sur l’efficacité des incitations, en allant dans le sens ou à l’encontre de l’action publique. Aussi faut-il prendre en compte le comportement des agriculteurs pour que les politiques soient à la fois plus efficaces pour l’environnement et plus rentables. En général, les instruments employés sont loin d’avoir les retombées environnementales escomptées, pour des raisons institutionnelles, culturelles, sociales et politiques. Les mesures incitatives, l’éducation et l’information, ainsi que la cohérence et la compatibilité avec les pratiques locales traditionnelles, entrent toutes en jeu dans les résultats enregistrés.
    DOI: 10.1787/9789264167933-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 75
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Slovak Republic 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264168954
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowakei ; Taxation ; Slovak Republic
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264168954-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 76
    Online-Ressource
    Online-Ressource
    Livestock Diseases : Prevention, Control and Compensation Schemes (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264178762
    Sprache: Englisch
    Seiten: Online-Ressource (204 p.)
    Schlagwort(e): Agriculture and Food ; Social Issues/Migration/Health ; Trade
    Kurzfassung: This report is an overview of the management of risk due to livestock diseases, a potentially catastrophic type of risk that can have strong external effects given its links to the food chain and to human health. Animal disease, primarily in farmed livestock, has long been a policy concern for food safety reasons and the high economic losses it can engender. The globalisation of trade and human movement, and sensitivities to food safety, enhance the relevance and complexity of disease control for terrestrial livestock. Outbreaks – or even rumours of an outbreak – can result in widespread consumer alarm, disruption of trade, and severe effects on incomes, not to mention the human cost of illnesses and deaths arising from animal disease.
    DOI: 10.1787/9789264178762-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 77
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Republic of Korea 2012 : Combined: Phase 1 + Phase 2 (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264168978
    Sprache: Englisch
    Seiten: Online-Ressource (116 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Südkorea ; Taxation ; Korea, Republic of
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264168978-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 78
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Grenada 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264178182
    Sprache: Englisch
    Seiten: Online-Ressource (80 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grenada ; Taxation ; Grenada
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264178182-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 79
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cook Islands 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264178120
    Sprache: Englisch
    Seiten: Online-Ressource (80 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cookinseln ; Taxation ; Cook Islands
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264178120-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 80
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Republic of Liberia 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264178144
    Sprache: Englisch
    Seiten: Online-Ressource (80 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liberia ; Taxation ; Liberia ; Liberia ; Steuerrecht ; Internationale Zusammenarbeit
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264178144-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 81
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Niue 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264181700
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Niue ; Taxation ; Niue
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264181700-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 82
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mexico 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264168862
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264168862-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 83
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Czech Republic 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264168800
    Sprache: Englisch
    Seiten: Online-Ressource (88 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264168800-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 84
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Samoa 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264181823
    Sprache: Englisch
    Seiten: Online-Ressource (88 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Samoa ; Taxation ; Samoa
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264181823-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 85
    Online-Ressource
    Online-Ressource
    Cadre d'action pour l'investissement agricole au Burkina Faso (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264169098
    Sprache: Französisch
    Seiten: Online-Ressource (135 p.) , ill.
    Paralleltitel: Parallelausg. Policy Framework for Investment in Agriculture in Burkina Faso
    Paralleltitel: Erscheint auch als Kechida, Sai͏̈d Cadre d'action pour l'investissement agricole au Burkina Faso
    Schlagwort(e): Landwirtschaft ; Investitionspolitik ; Burkina Faso ; Agriculture and Food ; Finance and Investment ; Development ; Burkina Faso ; Burkina Faso ; Landwirtschaft ; Investitionspolitik
    Kurzfassung: Il s’agit de la première évaluation des politiques du Burkina Faso pour attirer des investissements dans l'agriculture plus importants et de meilleure qualité. Cette évaluation s’inscrit parfaitement dans le débat sur la confiscation des terres en Afrique et présente un examen complet des politiques d’investissement agricole au Burkina Faso et formule des recommandations. Cette évaluation pangouvernementale concerne 17 ministères et institutions, ainsi que le secteur privé, et identifie les mesures à court et à moyen termes pour améliorer et renforcer la capacité de ce pays à concevoir des politiques.
    DOI: 10.1787/9789264169098-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 86
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Argentina 2012 : Combined: Phase 1 + Phase 2 (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264181946
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallelausg. Foro Global sobre Transparencia e Intercambio de Información con Fines Tributarios. Informe de la Revisión de Pares; Argentina 2012 ; Combinado; Fase 1 Fase 2 (Spanish version)
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Argentinien ; Taxation ; Argentina
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264181946-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 87
    Online-Ressource
    Online-Ressource
    Qualité de l'eau et agriculture : Un défi pour les politiques publiques (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264121119
    Sprache: Französisch
    Seiten: Online-Ressource (172 p.)
    Serie: tudes de l'OCDE sur l'eau
    Serie: Études de l'OCDE sur l'eau
    Paralleltitel: Parallelausg. Water Quality and Agriculture; Meeting the Policy Challenge
    Schlagwort(e): Agriculture and Food
    Kurzfassung: L’eau est un élément essentiel à la croissance économique, à la santé humaine, à l’environnement. La gestion rationnelle des ressources en eau représente pourtant aujourd’hui un défi majeur pour les gouvernements du monde entier. Les problèmes sont nombreux et complexes : des milliards d’individus n’ont toujours pas d’accès à l’eau potable ni à un assainissement adéquat ; la concurrence s’accroît entre les différents usagers et usages de l’eau ; des investissements importants sont nécessaires au maintien et à l’amélioration des infrastructures de l’eau, aussi bien dans les pays membres de l’OCDE que dans les non-membres. Cette série d’ouvrages de l’OCDE propose des analyses et des orientations sur les aspects de la gestion des ressources en eau qui touchent à l’économie, à la finance et à la gouvernance. Ces aspects sont généralement au cœur du problème. Ce n’est qu’en les prenant en compte qu’une solution au problème crucial de l’eau pourra être trouvée.
    DOI: 10.1787/9789264121119-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 88
    Online-Ressource
    Online-Ressource
    Evaluation of Agri-Environmental Policies : Selected Methodological Issues and Case Studies (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264179332
    Sprache: Englisch
    Seiten: Online-Ressource (256 p.)
    Paralleltitel: Erscheint auch als Evaluation of agri-environmental policies
    Schlagwort(e): Agrarpolitik ; Ökologischer Landbau ; Wirkungsanalyse ; OECD-Staaten ; Agriculture and Food ; Environment ; Agrarpolitik ; Umweltpolitik ; Evaluation ; Internationaler Vergleich
    Kurzfassung: Governments are increasingly aware of the importance of monitoring and evaluating their policies − including agri-environmental policies − and are devoting efforts to strengthening their monitoring and evaluation systems and capacities. They aim to improve their performance by establishing evidence-based policy-making, evidence-based management and evidence-based accountability, which will help to improve the design and implementation of policies. Have agri-environmental and agricultural policies, including cross-compliance and environmental regulations, succeeded in meeting environmental objectives for agriculture in OECD countries (and selected non-OECD countries)? What is the role for governments to encourage farmers to deliver environmental public goods? The report includes a selection papers presented at the OECD Workshop on Evaluation of Agri-environmental Policies, held 20-22 June 2011 in Braunschweig, Germany.
    DOI: 10.1787/9789264179332-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 89
    Online-Ressource
    Online-Ressource
    Gestion des risques en agriculture : valuation et conception des politiques (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264174795
    Sprache: Französisch
    Seiten: Online-Ressource (284 p.)
    Paralleltitel: Parallelausg. Managing Risk in Agriculture; Policy Assessment and Design
    Schlagwort(e): Agriculture and Food
    Kurzfassung: Cet ouvrage examine les conséquences de la gestion des risques en matière de politique agricole. Il traite d’abord des principes et lignes directrices de gestion des risques en termes d’élaboration des politiques agricoles. Il procède ensuite à une analyse quantitative des risques et des politiques dans plusieurs pays.
    DOI: 10.1787/9789264174795-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 90
    Online-Ressource
    Online-Ressource
    Agricultural Policies for Poverty Reduction (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264112902
    Sprache: Englisch
    Seiten: Online-Ressource (192 p.) , ill.
    Paralleltitel: Erscheint auch als Agricultural policies for poverty reduction
    RVK:
    QS 700
    Schlagwort(e): Agrarpolitik ; Ländliches Einkommen ; Armut ; Ernährungssicherung ; Entwicklungsländer ; Armut ; Bekämpfung ; Agrarpolitik ; Agriculture and Food ; Development ; Entwicklungsländer ; Entwicklungsländer ; Armut ; Bekämpfung ; Agrarpolitik
    Kurzfassung: With more than two-thirds of the world’s poor living in rural areas, higher rural incomes are a pre-requisite for sustained poverty reduction and reduced hunger. This volume sets out a strategy for raising rural incomes which emphasises the creation of diversified rural economies with opportunities within and outside agriculture. Agricultural policies need to be integrated within an overall mix of policies and institutional reforms that facilitate, rather than impede, structural change. By investing in public goods, such as infrastructure and agricultural research, and by building effective social safety nets, governments can limit the role of less efficient policies such as price controls and input subsidies.
    DOI: 10.1787/9789264112902-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 91
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Chile 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264168749
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Chile ; Taxation ; Chile
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264168749-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 92
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guatemala 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264168824
    Sprache: Englisch
    Seiten: Online-Ressource (68 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guatemala ; Taxation ; Guatemala
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264168824-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 93
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Malta 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264168848
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malta ; Taxation ; Malta
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264168848-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 94
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Vincent and the Grenadines 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264168930
    Sprache: Englisch
    Seiten: Online-Ressource (80 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264168930-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 95
    Online-Ressource
    Online-Ressource
    La certification dans les secteurs halieutique et aquacole (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264119901
    Sprache: Französisch
    Seiten: Online-Ressource (109 p.) , ill.
    Paralleltitel: Parallelausg. Fisheries and Aquaculture Certification
    Schlagwort(e): Agriculture and Food
    Kurzfassung: Les préoccupations concernant la durabilité et l'efficacité de la gestion des pêches de la part du public ont donné lieu à la demande des ONG, des détaillants et les consommateurs l'assurance que les aliments qu'ils achètent a été d'une production durable. Cela a conduit à un certain nombre d'entités privées qui ont répondu à cette demande en mettant en place les éco-labels et systèmes de certification qui prétendent fournir des informations crédibles pour le consommateur. Ces étiquettes ont l'intention de servir l'intérêt des pêcheurs et les transformateurs qui ont besoin de transmettre des informations positives pour le consommateur à maintenir leurs marchés, et de servir les consommateurs en fournissant des informations disponibles ailleurs pas. Ce rapport considère la tendance croissante des besoins en information pour les produits de la mer en général, et en particulier aux caractéristiques de durabilité des pêches de capture distinctes sauvages et de l'aquaculture. Ce travail se réfère principalement aux systèmes de certification privés axés sur qui sont devenus une caractéristique ancrée sur le marché pour les éco-labels dans les pêcheries et l'aquaculture. Le rapport met l'accent sur ​​l'éco-étiquetage privé et analyse les aspects économiques des systèmes de certification, discute des principaux enjeux à l'interface entre les pouvoirs publics, les systèmes d'étiquetage privés, les exploitants et les consommateurs. Enfin, les principales conclusions et les messages aux décideurs sont adressées.
    DOI: 10.1787/9789264119901-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 96
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Costa Rica 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264168763
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Costa Rica ; Taxation ; Costa Rica
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264168763-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 97
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Brazil 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264168725
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Brasilien ; Taxation ; Brazil
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264168725-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 98
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: South Africa 2012 : Combined: Phase 1 + Phase 2 (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264182134
    Sprache: Englisch
    Seiten: Online-Ressource (96 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Südafrika ; Taxation ; South Africa
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264182134-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 99
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Marshall Islands 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264181519
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Marshallinseln ; Taxation ; Marshall Islands
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264181519-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 100
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sint Maarten 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264181854
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Sint Maarten ; Taxation ; Netherlands
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency and www.eoi-tax.org.
    DOI: 10.1787/9789264181854-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
Schließen ⊗
Diese Webseite nutzt Cookies und das Analyse-Tool Matomo. Weitere Informationen finden Sie hier...