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  • Organisation for Economic Co-operation and Development  (299)
  • Nuclear Energy  (137)
  • OECD-Staaten  (97)
  • Taxation  (72)
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  • 1
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264085107 , 9789264303683 , 9789264303676
    Sprache: Englisch
    Seiten: 100 p. , 21 x 28cm
    Serie: OECD Health Policy Studies
    Paralleltitel: Erscheint auch als Care needed
    DDC: 330
    Schlagwort(e): Alterskrankheit ; Pflegebedürftigkeit ; OECD-Staaten ; Social Issues/Migration/Health
    Kurzfassung: Across the OECD, nearly 19 million people are living with dementia. Millions of family members and friends provide care and support to loved ones with dementia throughout their lives. Globally, dementia costs over USD 1 trillion per year and represents one of the leading causes of disability for elderly adults. These numbers will continue to rise as populations age. Until a cure or disease-modifying treatment for dementia is developed, the progress of the disease cannot be stopped. This report presents the most up-to-date and comprehensive cross-country assessment of the state of dementia care in OECD countries. In recent years, OECD countries have enhanced their efforts to provide high-quality dementia care during diagnosis, early and advanced dementia, but improving measurement is necessary for enhancements in care quality and outcomes for people with dementia. The report advises a set of policies that can help countries to improve diagnosis, strengthen access to care services, improve the quality of care, and support the families and carers of people living with dementia. Measuring and comparing the services that are delivered to people with dementia and the outcomes they achieve is a crucial part of improving dementia care. Most health systems have very poor data on dementia care and countries should work to strengthen the measurement of quality and outcomes of dementia care.
    URL: Volltext  (lizenzpflichtig)
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  • 2
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264235120 , 9264232664
    Sprache: Englisch
    Seiten: Online-Ressource (300 p.)
    Paralleltitel: Erscheint auch als In it together
    DDC: 339.209177
    RVK:
    RVK:
    Schlagwort(e): Einkommensverteilung ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Aufsatzsammlung ; OECD ; Soziale Ungleichheit
    Kurzfassung: The gap between rich and poor keeps widening. Growth, if any, has disproportionally benefited higher income groups while lower income households have been left behind. This long-run increase in income inequality not only raises social and political concerns, but also economic ones. It tends to drag down GDP growth, due to the rising distance of the lower 40% from the rest of society. Lower income people have been prevented from realising their human capital potential, which is bad for the economy as a whole. This book highlights the key areas where inequalities are created and where new policies are required, including: the consequences of current consolidation policies; structural labour market changes with rising non-standard work and job polarization; persisting gender gaps; the challenge of high wealth concentration, and the role for redistribution policies.
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  • 3
    ISBN: 9789264229945
    Sprache: Englisch
    Seiten: Online-Ressource (180 p.) , ill.
    Serie: PISA
    Paralleltitel: Parallelausg. L'égalité des sexes dans l'éducation ; Aptitudes, comportement et confiance
    Paralleltitel: Parallelausg. L'égalité des sexes dans l'éducation
    Paralleltitel: Erscheint auch als The ABC of gender equality in education
    RVK:
    Schlagwort(e): Bildungschancen ; Geschlechterunterschiede ; Schüler ; OECD-Staaten ; Education ; PISA-Studie ; Geschlechtsunterschied ; Schulleistungsmessung
    Kurzfassung: This fascinating compilation of the recent data on gender differences in education presents a wealth of data, analysed from a multitude of angles in a clear and lively way. In particular it looks at underperformance among boys, lack of self confidence among girls and family, school and societal influences before addressing policies to help boys and girls reach their full potential.
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  • 4
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264168626
    Sprache: Englisch
    Seiten: Online-Ressource (248 p.) , ill.
    Paralleltitel: Erscheint auch als OECD Strategic transport infrastructure needs to 2030
    RVK:
    Schlagwort(e): -2030 ; Verkehrsinfrastruktur ; Infrastrukturversorgung ; OECD-Staaten ; Finance and Investment ; Transport ; Economics ; OECD ; Mitgliedsstaaten ; Verkehrsinfrastruktur ; Bedarfsplanung
    Kurzfassung: Transcontinental Infrastructure Needs to 2030/50 explores the long-term opportunities and challenges facing major gateway and transport hub infrastructures -- ports, airports and major rail corridors – in the coming decades. The report uses projections and scenarios to assess the broader economic outlook and future infrastructure requirements, and examines the options for financing these, not least against the backdrop of the economic recession and financial crisis which have significantly modified the risks and potential rewards associated with major infrastructure projects. Building on numerous in-depth case studies from Europe, North America and Asia, the report offers insights into the economic prospects for these key facilities and identifies policy options for improved gateway and corridor infrastructure in the future.
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  • 5
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 107-129
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 23 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 107-129
    Schlagwort(e): Nuclear Energy
    Kurzfassung: This article describes the status of nuclear multilateral agreements in force as of December 2011.
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  • 6
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 1, p. 77-78
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 2 p
    Paralleltitel: Parallelausg. Travaux réglementaires internationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 1, p. 77-78
    Schlagwort(e): Nuclear Energy ; European Union
    Kurzfassung: European Union Council Directive on the Supervision and Control of Shipments of Radioactive Waste and Spent Fuel (2006)
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  • 7
    ISBN: 9789264169463
    Sprache: Englisch
    Seiten: Online-Ressource (106 p.)
    Paralleltitel: Erscheint auch als Dealing effectively with the challenges of transfer pricing
    Schlagwort(e): Verrechnungspreis ; OECD-Staaten ; Welt ; Taxation ; Industry and Services ; OECD ; Verrechnungspreis
    Kurzfassung: This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible.
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  • 8
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 75-97
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 23 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 75-97
    Schlagwort(e): Nuclear Energy ; Bulgaria ; Czech Republic ; France ; Germany ; India ; Ireland ; Korea, Republic of ; Lithuania ; Poland ; Romania ; Russian Federation ; Slovenia ; Spain ; Sweden ; Turkey ; United States
    Kurzfassung: Bulgaria General legislation Czech Republic General legislation France General legislation Regulatory infrastructure and activity Germany General legislation India Liability and compensation Organisation and structure Ireland Radiation protection General legislation Korea (Republic of) Organisation and structure Lithuania Regulatory infrastructure and activity Radioactive waste management Radiation protection International co-operation Nuclear safety Poland General legislation Romania Environmental protection Russian Federation Radioactive waste management Slovenia Nuclear safety Spain Liability and compensation Nuclear security Sweden Nuclear safety Turkey Radiation protection Regulatory infrastructure and activity Nuclear safety Liability and compensation United States General legislation
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 9
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 131-200
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 70 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 131-200
    Schlagwort(e): Nuclear Energy ; European Union ; India ; Korea, Republic of ; Russian Federation
    Kurzfassung: European Union Council Directive 2011/70/EURATOM of 19 July 2011 establishing a Community framework for the responsible and safe management of spent fuel and radioactive waste India The Civil Liability for Nuclear Damage Act Civil Liability for Nuclear Damage Rules Republic of Korea Act on Establishment and Operation of Nuclear Safety Commission Russian Federation Federal Law on the Management of Radioactive Wastes and amendments to certain legislative acts of the Russian Federation
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 10
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 2, p. 93-110
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 18 p
    Paralleltitel: Parallelausg. Textes de lois
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 2, p. 93-110
    Schlagwort(e): Nuclear Energy ; China, People’s Republic ; Lithuania ; Turkey
    Kurzfassung: Lithuania Law on the Nuclear Power Plant (2007) People’s Republic of China Official Reply of the State Council to Questions on the Liabilities of Compensation for Damages Resulting from Nuclear Accidents (2007) Turkey Unofficial Translation of the Turkish Law No. 5710 Concerning the Construction and Operation of Nuclear Power Plants and the Sale of Energy Generated from Those Plants (2007)
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  • 11
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 2, p. 65-69
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 5 p
    Paralleltitel: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 2, p. 65-69
    Schlagwort(e): Nuclear Energy ; France ; South Africa ; United Kingdom ; United States
    Kurzfassung: France Judgement of the European Court of Human Rights on the Right to a Fair Trial, in the Litigation Collectif Stop MELOX and MOX versus France (2007) Decision of the Council of State Quashing a Decree Concerning a Nuclear Installation in Brennilis, for the Want of Public Information and Consultation (2007) South Africa Judgement of the Cape High Court in the Case of McDonald and Others versus Minister of Minerals and Energy and Others (2007) United Kingdom Decision of the Wick Sheriff Court Fining UKAEA for Plutonium Exposure (2007) United States Judgement of the US Court of Appeals on Environmental Analysis of the Effects of Terrorism (2006) Vacatur of US Court of Federal Claims Decision Regarding Price-Anderson Compensation of Costs in a Private Tort Claim (2007)
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  • 12
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 2, p. 111-119
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 9 p
    Paralleltitel: Parallelausg. Travaux Réglementaires Internationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 2, p. 111-119
    Schlagwort(e): Nuclear Energy ; European Union
    Kurzfassung: European Union Council Decision Authorising the Republic of Slovenia to Ratify the 2004 Protocol Amending the Paris Convention (2007) Council Decision Approving the Accession of the European Atomic Energy Community to the Amended Convention on the Physical Protection of Nuclear Material (2007) Council Decision Establishing the European Joint Undertaking for ITER and the Development of Fusion Energy and Conferring Advantages upon it (2007) International Atomic Energy Agency Convention for the Suppression of Acts of Nuclear Terrorism (2007) Resolution on the Exclusion of Small Quantities of Nuclear Material from the Application of the Vienna Convention (2007) International Expert Group on Nuclear Liability (2007) Code of Conduct on the Safety and Security of Radioactive Sources and its Supplementary Guidance (2007) 51st IAEA General Conference OECD Nuclear Energy Agency Decision on the Exclusion of Small Quantities of Nuclear Substances from the Application of the Paris Convention (2007)
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  • 13
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 65-74
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 10 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 65-74
    Schlagwort(e): Nuclear Energy ; Canada ; European Union ; France ; Slovak Republic ; United States
    Kurzfassung: Canada Judicial review of Darlington new nuclear power plant projectAppeal decision upholding criminal convictions related to attempt to export nuclear-related dual-use items to Iran: Her Majesty the Queen v. Yadegari European Commission Greenland cases France Chernobyl accident – decision of dismissal of the Court of Appeal of Paris Slovak Republic Aarhus Convention compliance update United States Judgement of a US court of appeals upholding the NRC’s dismissal of challenges to the renewal of the operating licence for Oyster Creek Nuclear Generating Station
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  • 14
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 2, p. 71-91
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 21 p
    Paralleltitel: Parallelausg. Travaux Législatifs et Réglementaires Nationaux : (French version)
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 2, p. 71-91
    Schlagwort(e): Nuclear Energy ; Brazil ; China, People’s Republic ; France ; Italy ; Japan ; Lithuania ; Luxembourg ; Romania ; Russian Federation ; Slovak Republic ; Slovenia ; Spain ; Sweden ; Turkey ; United States
    Kurzfassung: Brazil Resolution of the National Council on Energy Policy on the Resumption of Construction of a Thermonuclear Plant (2007) France Decree on Technical Enquiries in the Event of Incidents or Accidents Relating to Nuclear Activities (2007) Order on the Organisation of the General Directorate of Enterprises (GDE) within the Ministry of Industry (2007) Decree on the Listing of Basic Nuclear Installations (2007) Decree on Basic Nuclear Installations and Verifying the Nuclear Safety of Radioactive Materials Transport (2007) Italy Decree Implementing the Council Directive 2003/122/Euratom on the Control of High-activity Sealed Radioactive Sources and Orphan Sources (2007) Amendment to the Environmental Law Decree (2007) Japan Amendment to the Law on Final Disposal of High-level Radioactive Waste (2007) Lithuania Law on the Nuclear Power Plant (2007) Luxembourg Grand-ducal Regulations on the Protection of the Public Against the Risks Resulting from Ionising Radiation (2006) Law on Approving the Agreement Between Luxembourg and Belgium Relating to Information Exchange in the Event of an Incident or Accident (2006) People’s Republic of China Regulations on the Management and Monitoring of Nuclear Safety Equipment for Civilian Use (2007) Official Reply of the State Council to Questions on the Liabilities of Compensation for Damages Resulting from Nuclear Accidents (2007) Romania Government Decision on the Monitoring of the Health of Personnel (2007) Order on Physical Protection of Nuclear Materials During Transport (2007) Order on Preventive Protection of Nuclear Installations (2007)Order on the Verification of the Physical Protection System of Nuclear Installations (2007) Ordinance on the Safe Management of Radioactive Waste (2007) Government Decision Regarding Financial Resources Necessary for the Safe Management of Radioactive Waste (2007) Amendment of the Law on Civil Liability for Nuclear Damage (2007) Russian Federation Reform of the Russian Nuclear Power Industry (2007) Slovak Republic Atomic Act Amendment on Alternative Financing of the Nuclear Regulatory Body (2007) Slovenia Decree on the Control of Radioactive Contamination in the Shipment of Scrap Metal (2007) Spain Amendment to the Nuclear Energy Act (2007) Sweden Decision on the Merger of Regulatory Authorities (2007) Turkey Law Concerning the Construction and Operation of Nuclear Power Plants and the Sale of Energy Generated from Those Plants (2007) United States Final Rule Amending Regulations Applicable to the Licensing of New Nuclear Power Plants (2007) Final Rule Implementing a National Source Tracking System (2006) Final Rule on Design Basis Threat (2007)
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  • 15
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 1, p. 59-75
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 17 p
    Paralleltitel: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 1, p. 59-75
    Schlagwort(e): Nuclear Energy ; Argentina ; Australia ; Finland ; France ; Germany ; Iceland ; Indonesia ; Ireland ; Italy ; Netherlands ; New Zealand ; Poland ; Romania ; Russian Federation ; Slovak Republic ; Slovenia ; South Africa ; Sweden
    Kurzfassung: Argentina Amendment to the Criminal Code (2004) Australia Australian Nuclear Science and Technology Organisation (ANSTO) Amendment Act (2006) Commonwealth Radioactive Waste Management Legislation Amendment Act (2006) Finland Amendments to the Radiation Act and Radiation Decree (2005) France Decree on Securing Financing for Nuclear Charges (2007)Decree Licensing the Construction of the Basic Nuclear Installation “Flamanville 3” Comprising an EPR Reactor (2007) Germany Amendment to the Act on Preventive Radiation Protection (2006) Administrative Provisions on the Supervision of Environmental Radioactivity (2006)Ordinance on Radioactive Drugs (2007) Amendment to the Ordinance on the Treatment of Foodstuffs with Radiation (2006) European Agreement Relating to the International Transportation of Dangerous Goods by Road (ADR) (2006)Ordinance on the Transportation of Dangerous Goods by Road and Rail (2006)Ordinance to Amend the RID Regulations (2006) Ordinance on the Transportation of Dangerous Goods on the Rhine and Mosel Rivers (2006) Amendments to the 1961 Foreign Trade Act and to the 1993 Foreign Trade Ordinance (2006) Iceland Regulations in the Field of Radiation Protection (2003) Indonesia Decree on Nuclear Reactor Licensing (2006) Ireland Carriage of Dangerous Goods by Road Act 1998 (Appointment of Competent Authorities) Order (2006) Italy Decree on Emergency Planning with Regard to the Transport of Radioactive and Fissile Materials (2006) Netherlands Covenant Between the Government and the Borssele Operator Concerning the Life Extension (2006) New Zealand Consolidated Edition of the 1965 Radiation Protection Act (2005) Poland Regulation on Ionising Radiation Sources (2006) Romania Decision Approving the Structure and Organisation of the Romanian Nuclear Agency (2007)Amendment of the 2003 Decision Approving the Internal Rules of the National Commission for the Control of Nuclear Activities (CNCAN) (2007) Amendment of the 2003 Ordinance on the Management of Spent Nuclear Fuel and Radioactive Waste, including Final Disposal (2007) Russian Federation Act on Administrative and Property Management of the Civilian Nuclear Energy Sector (2007) Slovak Republic Amendment of the Atomic Act (2007) Slovenia Regulation on Monitoring of Radioactivity (2007) South Africa Regulations on the Contents of the Annual Public Report (2006)Regulations on the Keeping of Records (2006)Regulations on Safety Standards and Regulatory Practices (2006) Sweden Amendment to the Act and Ordinance on Nuclear Activities (2006)
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  • 16
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 1, p. 57-57
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 1 p
    Paralleltitel: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 1, p. 57-57
    Schlagwort(e): Nuclear Energy ; Germany
    Kurzfassung: Germany Judgement of the Federal Administrative Court on the Konrad Repository Project (2007)
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  • 17
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 99-106
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 8 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 99-106
    Schlagwort(e): Nuclear Energy
    Kurzfassung: European Atomic Energy Community Adopted legislative instruments Reports Meetings International Atomic Energy Agency IAEA Action Plan on Nuclear Safety Non-binding instrument on the transboundary movement of scrap metal 55th IAEA General Conference Basic Safety Standards Nuclear Law Institute OECD Nuclear Energy Agency Basic Safety Standards International Nuclear Law Essentials International School of Nuclear Law New members Russian Federation request for membership
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  • 18
    ISBN: 9789264128859
    Sprache: Englisch
    Seiten: Online-Ressource (60 p.)
    Paralleltitel: Erscheint auch als Literacy, numeracy and problem solving in technology-rich environments
    RVK:
    Schlagwort(e): Qualifikation ; Erwachsene ; Analphabetismus ; Informationstechnik ; OECD-Staaten ; Education ; Erwachsener ; Schreib- und Lesefähigkeit ; Rechenfähigkeit
    Kurzfassung: A basic level of literacy and numeracy is essential for full participation in modern societies. While very few people in most of the advanced countries could be regarded as illiterate or innumerate, recent studies have shown that there are, in fact, significant numbers of people with poor skills, and that low levels of skills are associated with lower wages and greater chances of unemployment and disengagement from the labour market. At the same time, technological changes, particularly the increasing presence of information and communication technologies in all areas of life, have led to a growing demand for higher-level cognitive skills that involve understanding, interpreting, analysing and communicating complex information. In this context, policy makers need the most comprehensive and up-to-date information if they want to ensure that the supply of skills in the labour force matches labour-market demand. The Programme for the International Assessment of Adult Competencies (PIAAC), an international assessment of adult skills managed by the OECD, will be central in providing that information. Implemented by 25 countries in Europe, the Americas and Asia, PIAAC is compiling one of the richest sources of data regarding the skills that adults use in their work, home and communities, and related information, including family background, education, employment, income, civic participation and health. Results from the data, which are being collected from August 2011 to March 2012, will be available at the end of 2013. This report maps the development of the Programme, from determining what should be measured, to defining the meaning of PIAAC’s three core domains, “literacy”, “numeracy” and “problem solving in technology-rich environments”, to designing assessment tasks and determining how those tasks will be interpreted. It summarises the draft frameworks, developed by dedicated experts, for each of the assessment domains, and includes examples of the items and stimuli used to measure proficiency in the three domains. In essence, it provides an overview and a look at the underpinnings of PIAAC.
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  • 19
    ISBN: 9789264167001
    Sprache: Englisch
    Seiten: Online-Ressource (157 p.) , ill.
    Serie: OECD Fiscal Federalism Studies
    Paralleltitel: Erscheint auch als Institutional and financial relations across levels of government
    Schlagwort(e): Öffentliche Finanzen ; Finanzbeziehungen ; Dezentralisierung ; OECD-Staaten ; Finance and Investment ; Governance ; Aufsatzsammlung ; OECD ; Finanzwirtschaft ; Dezentralisation
    Kurzfassung: As financial markets put more and more pressure on governments to reduce their deficits and debts, sub-central levels of government are a key player in the implementation of national strategies. The room for manoeuvre to implement consolidations strategies coordinated across levels of government highly depends on the institutional structure of intergovernmental relations, and the effectiveness of their multi-level governance structure. This was already the case for recovery strategies, in the beginning of the crisis. This report provides an overview of the institutional and financial relations across levels of government that enables policymakers evaluate their position and identify good practices for mobilizing sub-central governments for national growth, equity and stability objectives. This report is divided into two parts: the first part is analytical and the second part provides institutional and quantitative country information and comparisons.
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  • 20
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 1, p. 57-58
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 2 p
    Paralleltitel: Parallelausg. Décisions administratives
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 1, p. 57-58
    Schlagwort(e): Nuclear Energy ; Sweden
    Kurzfassung: Sweden Environmental Court Decision on Initial Measures for the Dismantling of Barsebäck (2006)*
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  • 21
    ISBN: 9789264096929
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles ; Seychellen ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 22
    ISBN: 9789264097155
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 23
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264096684
    Sprache: Englisch
    Seiten: Online-Ressource (304 p.)
    Serie: OECD Studies on Environmental Innovation
    Paralleltitel: Erscheint auch als Better policies to support eco-innovation
    RVK:
    Schlagwort(e): Innovation ; Nachhaltige Entwicklung ; Technologiepolitik ; OECD-Staaten ; Technologietransfer ; Umweltschutz ; Clean Development Mechanism ; Public Private Partnership ; Fallstudie ; Environment ; OECD ; Umwelttechnik ; Forschungsförderung
    Kurzfassung: Eco-innovation is more important than ever on the public policy agenda. It is a major driver for green growth and contributes to the environmental performance and economic development of OECD and developing countries alike. This report takes a pragmatic approach to policies that support the development and diffusion of eco-innovation. Building on the OECD Innovation Strategy, it argues that eco-innovation is not merely about technological developments: non-technical innovations matter as well. It acknowledges that policies do not operate in a vacuum and that they must take account of the contexts that influence the development and diffusion of eco-innovation, such as market structures. It explores links between eco-innovation policies and related fields such as industry, competition, and international cooperation. This work builds on an OECD inventory of eco-innovation policies in OECD countries and in China. It also draws on studies of select environment-friendly innovations, highlighting different patterns of development across countries. It also incorporates extensive international consultation on the topics of eco-innovation and green growth. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth. For more information on OECD work on eco-innovation, visit: www.oecd.org/greengrowth www.oecd.org/environment/innovation www.oecd.org/sti/innovation/green
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  • 24
    ISBN: 9789264108295
    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
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 25
    ISBN: 9789264096936
    Sprache: Englisch
    Seiten: Online-Ressource (70 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 26
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 107-151
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 45 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 107-151
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: Plea agreements or negotiated settlements can be an efficient way to formally dispose of cartel cases.They can provide substantial benefits to competition authorities by allowing them to allocate their resources more efficiently and to increase enforcement activities, thus achieving greater deterrence. Plea agreements have substantial benefits for defendants as well.
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  • 27
    ISBN: 9789264110489
    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
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 28
    Online-Ressource
    Online-Ressource
    Warszawa : Wolters Kluwer Polska Sp. z o.o., Poland
    ISBN: 9789264045095
    Sprache: Polnisch
    Seiten: Online-Ressource (570 p.)
    Paralleltitel: Parallelausg. Model Tax Convention on Income and on Capital; Condensed Version 2010
    Paralleltitel: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune ; Version abrégée 2010
    Paralleltitel: Parallelausg. Model Tax Convention on Income and on Capital: Condensed Version 2010
    Paralleltitel: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune : Version abrégée 2010
    Schlagwort(e): Finance and Investment ; Taxation
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  • 29
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 101-165
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 65 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 101-165
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The Competition Committee debated retail banking in October 2006. Competition can improve the functioning of the retail banking sector without harming prudential regulation. The efficient functioning of the sector is important for economic performance. The sector is considered special primarily because of externalities related to potential “contagion” effects stemming from (i) the withdrawal-upondemand characteristic of some bank deposits and (ii) the role banks play in the payment system, and (iii) the fact that banks are important for the funding of consumers and SMEs. Customer mobility and choice is essential to simulate retail-banking competition. An important observation is that the degree of customer mobility is low and the longevity of customer-bank relationships is long. Financial information sharing platforms should therefore be promoted and, where limited by privacy laws, privacy laws should be modified in a way that maintains the goal of protecting privacy while also allowing consumers to receive the benefits of credit ratings.
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  • 30
    ISBN: 9789264108752
    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
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 31
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 1, p. 27-44
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 18 p
    Paralleltitel: Parallelausg. Le cadre réglementaire et institutionnel japonais dans le contexte de l'accident de Fukushima
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 1, p. 27-44
    Schlagwort(e): Nuclear Energy
    Kurzfassung: On 11 March 2011, Japan endured one of the worst natural disasters in its history when a massive earthquake hit the Pacific coast of the country, followed by a tsunami, which led to a terrible loss of lives. It also led to serious accidents at the Fukushima Daiichi nuclear power units which the Japanese authorities classified at level 7 on the International Nuclear
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  • 32
    ISBN: 9789264108271
    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 ; Aruba ; Taxation ; Aruba ; Internationales Steuerrecht
    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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 33
    ISBN: 9789264108738
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 34
    ISBN: 9789264096851
    Sprache: Englisch
    Seiten: Online-Ressource (78 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 35
    ISBN: 9789264097087
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Australien ; Taxation ; Australia ; Australien ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 36
    ISBN: 9789264092211
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Policy Issues in Insurance no.13
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als The impact of the financial crisis on the insurance sector and policy responses
    Schlagwort(e): Versicherung ; Versicherungsmarkt ; Finanzkrise ; OECD-Staaten ; Finance and Investment ; Governance ; Versicherungsmarkt ; Finanzkrise
    Kurzfassung: This special report assesses the impact of the crisis on the insurance sector and reviews policy responses within OECD countries. It is based to a large extent on a quantitative and qualitative questionnaire that was circulated to OECD countries in 2009. The report shows that generallythe insurance sector demonstrated resilience to the crisis, though with some variation across the OECD, and concludes with a number of policy conclusions.
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  • 37
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264096875
    Sprache: Englisch
    Seiten: Online-Ressource (192 p.) , ill.
    Serie: OECD Studies on Environmental Policy and Household Behaviour
    Paralleltitel: Parallelausg. Politique de l'environnement et comportement des ménages
    Paralleltitel: Erscheint auch als Greening household behaviour
    RVK:
    RVK:
    Schlagwort(e): Konsumentenverhalten ; Umweltbewusstsein ; Umweltpolitik ; OECD-Staaten ; Umweltschutz ; Haushalt ; Privater Verbrauch ; Ressourcenmanagement ; Wirtschaftliches Verhalten ; Environment ; Australien ; Kanada ; Tschechien ; Frankreich ; Italien ; Südkorea ; Mexiko ; Niederlande ; Industriestaaten ; Haushalt ; Privater Verbrauch ; Verbraucherverhalten ; Umweltbelastung ; Internationaler Vergleich
    Kurzfassung: Developing growth strategies that promote greener lifestyles requires a good understanding of what factors affect people’s behaviour towards the environment. Recent OECD work based on periodic surveys of more than 10 000 households across a number of countries and areas represents a breakthrough by providing a common framework to collect unique empirical evidence for better policy design. This publication presents responses from the most recent round of the OECD survey implemented in 2011 in 5 areas (energy, food, transport, waste and water) and 11 countries: Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland. Analysis comparing the data across countries, policy conditions and households’ characteristics reveals which measures most effectively change behaviour. Each round of the survey also allows to track changes over time and to explore new emerging issues. The new survey confirms the importance of providing the right economic incentives for influencing our decisions. The findings indicate that “soft” measures such as labelling and public information campaigns also have a significant complementary role to play. Spurring desirable behaviour change requires a mix of these instruments. This book is a milestone for all those interested by the challenging question of ways to promote greener behaviour, from policy makers to individual citizens.
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  • 38
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264111745
    Sprache: Englisch
    Seiten: Online-Ressource (236 p.) , ill.
    Paralleltitel: Erscheint auch als Smart rules for fair trade
    DDC: 382/.63
    Schlagwort(e): 1961-2011 ; Exportkredit ; OECD-Staaten ; Trade ; Aufsatzsammlung ; OECD ; Exportkredit
    Kurzfassung: On the 50th anniversary of the OECD, we examine the unique work the organisation performs in regulating and rationalising governments’ use of export credits in support of exports, jobs, economic growth and national interests more broadly. This work is part of a global post war effort to emphasise multilateral co operation and sound economic policies to promote co operation, efficiency and prosperity rather than destructive competition, controversy and conflict. OECD export credits work is one of the basic building blocks of the ever growing structure of global trade agreements that aim to maintain open and efficient markets. The objective is to eliminate subsidies and unfair practices in the economic competition that forms the foundation of a healthy and dynamic global economy. The elimination of official financing subsidies in global trade is only a part of the broader trade policy agenda, but it is a vital part, and has been delegated to the OECD by the WTO. Since financing is the life blood of trade flows, specialised OECD housed work allows trade to flow efficiently for aircraft and other capital goods while other trade policy work and litigation continue at the WTO. The export credits work at the OECD is described in this collection of essays. However it is about much more than the series of agreements described herein. It is more fundamentally about the governments and their people - policy makers and experts - who gather at the OECD to build collectively a system of export credits disciplines that is fair, transparent, adaptable and effective. It is therefore as much about people and ideas as anything else. The export credit secretariat pictured above represents only the latest in a long line of OECD staff committed to facilitate and advise this work. The OECD’s motto on its 50th anniversary is “Better Policies for Better Lives.” This reminds us that in the end, it is policies that are at the centre of human well being. And export credits work is about promoting these better policies by developing “smart rules” that open markets and maintain a level playing field and by bringing people and governments together to this end.
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  • 39
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 2, p. 67-73
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 7 p
    Paralleltitel: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 2, p. 67-73
    Schlagwort(e): Nuclear Energy
    Kurzfassung: Canada – Criminal Court decision respecting attempted export of nuclear-related dual use items to Iran: Her Majesty the Queen vs Yadegari (2010) Czech Republic – Supreme Administrative Court on the legal status of CEZ (2010)
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  • 40
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 2, p. 93-106
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 14 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 2, p. 93-106
    Schlagwort(e): Nuclear Energy
    Kurzfassung: This article provides a list of bilateral and multilateral nuclear aAgreements in force.
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  • 41
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 167-205
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 39 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 167-205
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The Inter-American Development Bank and the Organisation for Economic Co-operation and Development co-operate in competition law and policy to promote increased economic growth, employment and economic efficiency and a higher average standard of living in the medium to long term. There is increasing consensus that sound competition law and policy are essential to achieving these goals. “Peer review” is a core element of OECD work. The mechanisms of peer review vary, but it is founded upon the willingness of all OECD countries and their partners to submit their laws and policies to substantive questioning by other members. This process provides valuable insights to the reviewed country and promotes transparency and mutual understanding for the benefit of all. The benefits of this process are particularly clear in the area of competition law and policy. As a result of the activities of the Competition Committee, OECD countries that once had real conflicts on competition issues have become partners in seeking to halt harmful international anticompetitive practices. The Committee has also become an important forum for assessing and demonstrating the usefulness of applying competition policy principles to economic and other regulatory systems. IDB/OECD co-operation in competition law and policy centers on annual meetings of the Latin American Competition Forum. LACF meetings include substantive roundtable discussions and peer reviews of national laws and institutions. The peer reviews have examined Brazil, Chile, Peru and now Argentina. The IDB is pleased to participate and finance this work, as part of its efforts to promote a better business climate for investment in the counties of Latin America and the Caribbean. We want to thank the Government of Argentina for volunteering to be peer reviewed at the fourth LACF meeting, held in San Salvador, El Salvador, on 11-12 July, 2006. It was encouraging to hear Argentina’s Delegation confirm at the meeting that the report’s recommendations were helpful and to hear from Delegates of other countries that this review has improved their understanding of Argentina’s competition law and policy. Finally, we want to thank Mr. John Clark, the author of the report, and the many competition officials whose written and oral contributions to the Forum have been so important to its success.
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  • 42
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 1, p. 93-102
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 10 p
    Paralleltitel: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 1, p. 93-102
    Schlagwort(e): Nuclear Energy ; Belgium ; Czech Republic ; Finland ; Ireland ; Romania ; United Kingdom ; United States
    Kurzfassung: Belgium – Amendment of the Act on classification and security clearances, certifications and security notifications Czech Republic – Resolution of the government of the Czech Republic on the time schedule of preparatory works for enlarging the nuclear power plant Temelín Finland – Temporary Amendment to the Nuclear Liability Act Ireland – Merchant Shipping Act Romania – Emergency Ordinance on the identification, designation and protection of critical infrastructures Emergency Ordinance on the control regime of dual-use items Amendment to the Act on the safe conduct of nuclear activities Nuclear safety norms on design and construction of nuclear power plants and nuclear safety norms on siting of nuclear power plants United Kingdom – Establishment of the Office for Nuclear Regulation United States – Waste Confidence Decision and Rule Update Response to recent events in Japan
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  • 43
    ISBN: 9789264110458
    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 ; Kanada ; Taxation ; Canada ; Kanada ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 44
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 7-105
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 99 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 7-105
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated private remedies in June 2006. The roundtable focused on class actions/collective actions and the interface between private enforcement and public enforcement: • Class Actions/Collective Actions: There is a strong case for the use fo class actions/collective actions to raise levels of deterrence and achieve greater compliance with competition laws, as theses actions may be the only practical way to ensure that customers with small claims also have their day in court. • Interface between Public and Private Enforcement: There is a widely shared concern that private litigation in competition cases can interfere with leniency programs in cartel cases. There is a trade-off between enabling the victims of a cartel to recover damages and incentives for cartel members to come forward, and no-one really knows with certainty how much protection from private litigation and damage awards is necessary so as not to deter leniency applicants. The prevailing view is that the integrity of leniency programs should be protected by a range of measures that limit a leniency applicant’s exposure to civil damages, but some delegates felt that the current trend provided unnecessary protection to leniency applicants to the detriment of private plaintiffs.
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  • 45
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 153-222
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 70 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 153-222
    Schlagwort(e): Governance ; Taxation ; Trade ; Ukraine
    Kurzfassung: This report* was the basis of a two hour and a half peer review in the OECD Global Forum on Competition (GFC) on 21 February 2008. It assesses the development and application of competition law and policy in Ukraine, focusing on activities over the previous five years (2003-07). The report concludes that Ukraine has a comprehensive and well-designed competition law and, in the AMC, an effectively managed and well-regarded agency to enforce it. The report also identifies an array of problems confronting Ukraine in the competition law arena, and makes various remedial proposals, including recommendations dealing with the AMC’s budget allocation, autonomy, investigative tools, transparency, enforcement priorities, and relationships with other law enforcement agencies. Additional recommendations in the report focus on the competition law’s merger notification requirements and procedures, state aid legislation, penalties for unlawful conduct and penalty collection procedures, competition advocacy, harmonization with the European Union’s competition laws, and the elimination of conflicting provisions in Ukraine’s Commercial Code.
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  • 46
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 7-99
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 93 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 7-99
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated competition and efficient usage of payment cards in June 2006. In recent years, debit and credit cards have become increasingly common as retail payment mechanisms and have increasingly displaced checks and cash. The roundtable discussed potential market power and pricesetting abuses related to payment cards, reviewed the regulatory (or self-regulatory) mechanisms that sometimes govern the operation of card networks and considered methods for increasing the role of competitive forces among payment cards. A market failure exists because costs for different payment mechanisms are rarely reflected in consumer prices. Consideration should be given to permitting merchants to form payment ventures, as this would promote system competition between owners with different incentives, and to promoting entry by potential new technologies that would not involve existing payment networks. Many other policy options are discussed.
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  • 47
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 1, p. 87-91
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 5 p
    Paralleltitel: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 1, p. 87-91
    Schlagwort(e): Nuclear Energy ; France ; United States
    Kurzfassung: France – Decision of the Administrative Court in Strasbourg on the permanent shutdown of the Fessenheim nuclear power plant (2011) United States – Judgment of a US Court of Appeals on public access to sensitive security information and consideration of the environmental impacts of terrorist attacks on nuclear facilities (2011)
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  • 48
    ISBN: 9788691513702
    Sprache: Serbisch
    Seiten: Online-Ressource
    Paralleltitel: Parallelausg. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
    Paralleltitel: Parallelausg. Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2010
    Paralleltitel: Parallelausg. OECD-Verrechnungspreisleitlinien für multinationale Unternehmen und Steuerverwaltungen 2010
    Schlagwort(e): Finance and Investment ; Taxation ; Trade ; Industry and Services
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  • 49
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 2, p. 89-91
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 3 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 2, p. 89-91
    Schlagwort(e): Nuclear Energy
    Kurzfassung: This article describes nuclear regulatory activities of the IAEA in 2010.
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  • 50
    ISBN: 9789264096905
    Sprache: Englisch
    Seiten: Online-Ressource (82 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 51
    ISBN: 9789264097230
    Sprache: Englisch
    Seiten: Online-Ressource (104 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mauritius ; Taxation ; Mauritius ; Mauritius ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 52
    ISBN: 9789264097254
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 53
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 2, p. 75-88
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 14 p
    Paralleltitel: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 2, p. 75-88
    Schlagwort(e): Nuclear Energy
    Kurzfassung: CANADACriminal Court decision respecting attempted export of nuclear-related dual use items to Iran: Her Majesty the Queen vs Yadegari (2010) CZECH REPUBLIC Supreme Administrative Court on the legal status of ÈEZ (2010) National Legislative and Regulatory Activities BULGARIA Amendment to the Act on the Safe Use of Nuclear Energy (2010) FRANCE Law on the new organisation of the electricity market (2010) GERMANY Amendment to the Atomic Energy Act extending the operating lifetime of nuclear power plants (2010) Amendment to the Reliability Assessment Ordinance (2010)Amendment to the Ordinance on Persons Responsible for Nuclear Safety and on Reportable Events (2010) Amendment to the Environmental Impact Assessment Act (2010) GREECE Decree transposing European Council Directive 2006/117/Euratom (2010) INDIA Civil Nuclear Liability Act (2010) ROMANIA Amendment to Article 35 of Law 111/1996 regarding new tasks of CNCAN (2010)Order approving norms regarding the radiological monitoring or recyclable metal materials (2010) SERBIA Establishment of the Agency for Radiation Protection and Nuclear Safety (2009) SLOVENIA Rules on operational safety of radiation and nuclear facilities (2009) Rules on radiation and nuclear safety factors (2009) Act on Liability for Nuclear Damage (2010) SWEDEN Abolishment of the Act on phasing out of nuclear energy (2010) Act on Liability and Compensation for Nuclear Damage (2010) UNITED STATES Final rule on the independent storage of spent nuclear fuel (2010) Status of the high-level waste repository programme (2010) Comprehensive Iran Sanctions, Accountability and Divestment Act (2010) Final rule on the export and import of nuclear equipment and material (2010)
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  • 54
    ISBN: 9789264108868
    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
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 55
    ISBN: 9789264096509
    Sprache: Englisch
    Seiten: Online-Ressource (444 p.) , ill.
    Serie: Nuclear Science
    Paralleltitel: Druckausg.
    Schlagwort(e): Nuclear Energy ; Teilchenbeschleuniger ; Bestrahlungsanlage ; Abschirmung ; Strahlenschutz
    Kurzfassung: Particle accelerators have evolved over the last decades from simple devices to powerful machines, and are having an increasingly important impact on research, technology and daily life. Today they cover a wide range of applications including material science and medical applications. In recent years, requirements from new technological and research applications have emerged while the number of accelerator facilities in operation, being commissioned, designed or planned has significantly grown. Their parameters (such as the beam energy, beam currents and intensities, and target composition) vary widely, giving rise to new radiation shielding aspects and problems. Particle accelerators must be operated in safe ways to protect operators, the public and the environment. As the design and use of these facilities evolve, so must the analytical methods used in the safety analyses. These workshop proceedings review the state of the art in radiation shielding of accelerator facilities and irradiation targets. They also evaluate progress on the development of modelling methods used to assess the effectiveness of such shielding as part of safety analyses.
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  • 56
    ISBN: 9789264116016
    Sprache: Englisch
    Seiten: Online-Ressource (522 p.) , ill.
    Ausgabe: 2011
    Paralleltitel: Erscheint auch als A system of health accounts 2011
    DDC: 338.4/73621
    Schlagwort(e): Gesundheitswesen ; Gesundheitskosten ; Gesundheitsfinanzierung ; OECD-Staaten ; Health accounts ; Social Issues/Migration/Health ; OECD-Staaten ; Gesundheitswesen ; Gesundheitskosten
    Kurzfassung: A System of Health Accounts 2011 provides a systematic description of the financial flows related to the consumption of health care goods and services. As demands for information increase and more countries implement and institutionalise health accounts according to the system, the data produced are expected to be more comparable, more detailed and more policy relevant. This new edition builds on the original OECD Manual, published in 2000, and the Guide to Producing National Health Accounts to create a single global framework for producing health expenditure accounts that can help track resource flows from sources to uses. The Manual is the result of a four-year collaborative effort between the OECD, WHO and the European Commission, and sets out in more detail the boundaries, the definitions and the concepts – responding to health care systems around the globe – from the simplest to the more complicated.
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  • 57
    ISBN: 9789264104815
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Paralleltitel: Erscheint auch als Attractiveness for innovation
    Schlagwort(e): Innovation ; Auslandsinvestition ; Multinationales Unternehmen ; Standortfaktor ; OECD-Staaten ; Governance ; Science and Technology ; OECD ; Innovation ; Direktinvestition ; Multinationales Unternehmen
    Kurzfassung: Attractiveness for investment in innovation is high on the policy agenda in many countries as innovation is a key factor of growth and competitiveness in OECD countries. Virtually all governments are keen to attract international investment by multinational enterprises (MNEs) as a means to promote growth and employment, create new jobs and bring in new technologies. While all countries and regions have some policy measures in place that are aimed at increasing their attractiveness for innovation, it is less clear if these policies are effective. This report analyses the current trends in international investment in innovation and the attractiveness policies already implemented. These are often based on the more traditional instruments for attracting international investment. The book also explores in more detail the role of investment incentives that governments tend to give to international investors: their rationale, their impact and their usefulness. The evidence presented in this report raises clear policy issues and questions existing policies. A number of policy principles are formulated to guide policy makers.
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  • 58
    ISBN: 9789264107052
    Sprache: Englisch
    Seiten: Online-Ressource (312 p.)
    Paralleltitel: Erscheint auch als The call for innovative and open government
    DDC: 352.8/8
    RVK:
    Schlagwort(e): Öffentliche Dienstleistung ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; Electronic books ; OECD ; Öffentlicher Sektor ; Öffentliche Dienstleistung ; Internationaler Vergleich
    Kurzfassung: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation; a more effective and performance-oriented public service; promotion of open and transparent government; and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation.
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  • 59
    ISBN: 9789264056701
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. L'emploi d'après mandat ; Bonnes pratiques en matière de prévention des conflits d'intérêts
    Paralleltitel: Parallelausg. L'emploi d'après mandat : Bonnes pratiques en matière de prévention des conflits d'intérêts
    Paralleltitel: Erscheint auch als Post-public employment
    RVK:
    Schlagwort(e): Öffentlicher Sektor ; Privatwirtschaft ; Erwerbstätigkeit ; OECD-Staaten ; Governance ; Verwaltung ; Arbeitnehmer ; Berufliche Mobilität ; Privatwirtschaft
    Kurzfassung: The movement of personnel between employment in the public and private sectors, referred to as the “revolving door” phenomenon, raises particular attention in the context of the response of governments to the financial and economic crisis. This OECD survey of 30 member countries shows that the vast majority of countries have established basic standards for preventing post-public employment conflict of interest. But few have tailored these standards to address risk areas and professions such as regulators or public procurement officials. Enforcing standards and imposing suitable sanctions remains a challenge for many countries. The principles presented in this volume serve as a point of reference for policy makers and managers to review and modernise post-public employment policies. It is part of the pathfinding efforts of the OECD to promote public sector integrity for cleaner, fairer and stronger economies.
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  • 60
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264088818
    Sprache: Englisch
    Seiten: Online-Ressource (200 p.) , ill.
    Serie: OECD Health Policy Studies
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Optimiser les dépenses de santé
    Paralleltitel: Erscheint auch als Value for money in health spending
    RVK:
    Schlagwort(e): Gesundheitskosten ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Gesundheitsausgaben ; Reform ; Kostendämpfung
    Kurzfassung: Health spending continues to rise inexorably, growing faster than the economy in most OECD countries. Most of this spending comes from the public purse. Given the recent economic downturn, countries are looking for ways to improve the efficiency of health spending. This publication examines current efforts to improve health care efficiency, including tools that show promise in helping health systems provide the best care for their money, such as pay for performance, co-ordination of care, health technology assessment and clinical guidelines, pharmaceutical re-imbursement and risk-sharing agreements, and information and communication technology.
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  • 61
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264087637
    Sprache: Englisch
    Seiten: Online-Ressource (252 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Taxation, Innovation and the Environment; (Chinese version)
    Paralleltitel: Parallelausg. La fiscalité, l'innovation et l'environnement
    Paralleltitel: Parallelausg. Taxation, Innovation and the Environment: (Chinese version)
    Paralleltitel: Erscheint auch als Taxation, innovation and the environment
    RVK:
    Schlagwort(e): Ökosteuer ; Treibhausgas-Emissionen ; Emissionshandel ; OECD-Staaten ; Environment ; Taxation ; Umweltabgabe ; Umweltschutz ; Innovation ; Umweltpolitik ; Umweltsteuer ; Innovationsförderung ; Internationaler Vergleich
    Kurzfassung: Solving the world’s environmental problems could take a significant toll on economic growth if only today’s technologies are available. We know that innovation – the creation and adoption of new cleaner technologies and know-how – provides a means to achieve local and global environmental goals at significantly lower costs. Innovation is also a major driver of economic growth. OECD governments are increasingly using environmentally related taxes because they are typically one of the most effective policy tools available. Exploring the relationship between environmentally related taxation and innovation is critical to understanding the full impacts of this policy instrument as well as one potential facet of “green growth.” By putting a price on pollution, do environmentally related taxes spur innovation? What types of innovation result? Does the design of the tax play a critical role? What is the effect of this innovation? In analysing these questions, this report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others. It covers a wide set of environmental issues and technologies, as well as the economic and policy contexts. The research methods range from econometric analysis to interviews with business owners and executives. The report also explores the use of environmentally related taxes in OECD countries and outlines considerations for policymakers when implementing these taxes. Green growth policies can stimulate economic growth while preventing environmental degradation, biodiversity loss and unsustainable natural resource use. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth.
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  • 62
    ISBN: 9789264095472
    Sprache: Englisch
    Seiten: Online-Ressource (58 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 63
    ISBN: 9789264095625
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 64
    ISBN: 9789264095649
    Sprache: Englisch
    Seiten: Online-Ressource (66 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Katar ; Taxation ; Qatar ; Katar ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 65
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264077225
    Sprache: Englisch
    Seiten: Online-Ressource (278 p.)
    Paralleltitel: Parallelausg. L'éco-innovation dans l'industrie ; favoriser la croissance verte
    Paralleltitel: Parallelausg. L'éco-innovation dans l'industrie : favoriser la croissance verte
    Paralleltitel: Erscheint auch als Eco-innovation in industry
    RVK:
    RVK:
    Schlagwort(e): Industrie ; Innovationsmanagement ; Umwelttechnik ; OECD-Staaten ; Environment ; Science and Technology ; Industry and Services ; Industrie ; Nachhaltigkeit ; OECD
    Kurzfassung: Eco-innovation will be a key driver of industry efforts to tackle climate change and realise “green growth” in the post-Kyoto era. Eco-innovation calls for faster introduction of breakthrough technologies and for more systemic application of available solutions, including non-technological ones. It also offers opportunities to involve new players, develop new industries and increase competitiveness. Structural change in economies will be imperative in coming decades. This book presents the research and analysis carried out during the first phase of the OECD Project on Sustainable Manufacturing and Eco-innovation. Its aim is to provide benchmarking tools on sustainable manufacturing and to spur eco-innovation through better understanding of innovation mechanisms. It reviews the concepts and forms an analytical framework; analyses the nature and processes of eco-innovation; discusses existing sustainable manufacturing indicators; examines methodologies for measuring eco-innovation; and takes stock of national strategies and policy initiatives for eco-innovation.
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  • 66
    ISBN: 9789264096356
    Sprache: Englisch
    Seiten: Online-Ressource (168 p.) , ill.
    Serie: Nuclear Development
    Paralleltitel: Parallelausg. La sécurité d'approvisionnement énergétique et le rôle du nucléaire
    Schlagwort(e): Nuclear Energy
    Kurzfassung: What contribution can nuclear energy make to improve the security of energy supply? This study, which examines a selection of OECD member countries, qualitatively and quantitatively validates the often intuitive assumption that, as a largely domestic source of electricity with stable costs and no greenhouse gas emissions during production, nuclear energy can make a positive contribution. Following an analysis of the meaning and context of security of supply, the study uses transparent and policy-relevant indicators to show that, together with improvements in energy efficiency, nuclear energy has indeed contributed significantly to enhanced energy supply security in OECD countries over the past 40 years.
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  • 67
    ISBN: 9789264095830
    Sprache: Englisch
    Seiten: Online-Ressource (312 p.)
    Paralleltitel: Erscheint auch als Open for business
    RVK:
    RVK:
    Schlagwort(e): Unternehmer ; Unternehmensgründung ; OECD-Staaten ; Social Issues/Migration/Health ; Industry and Services ; Aufsatzsammlung ; OECD ; Entrepreneurship ; Einwanderer ; Internationaler Vergleich
    Kurzfassung: Migrants contribute to the economic growth of their host countries in many ways, bringing new skills and competencies with them and helping to reduce labour shortages. An aspect that has received only limited attention up to now is migrants’ contribution to entrepreneurial activity and employment creation in their host countries. In OECD countries, entrepreneurship is slightly higher among immigrants than natives and the total number of persons employed in migrant businesses is substantial, although the survival rate of these businesses is often lower than that of their native counterparts. Migrant entrepreneurship has gone beyond traditional ethnic businesses, into a wide range of sectors and innovative areas. Greater knowledge of migrant entrepreneurship is essential if policy makers are to better support migrant enterprises and their role in economic growth and job creation. In addition, increasing awareness of the positive role that migrants can play as entrepreneurs could contribute to a more balanced public debate on immigration. Taking a cross-country perspective, this publication sheds light on these issues and more, discussing policy options to foster the development and success of migrant businesses. It is a compilation of papers presented at a June 2010 conference organised by the OECD Secretariat, with the financial support of the Swedish and Turkish authorities, and the Dutch-Turkish Businessmen Association (HOTIAD).
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  • 68
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264087255
    Sprache: Englisch
    Seiten: Online-Ressource (384 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Regional development policies in OECD countries
    RVK:
    Schlagwort(e): Regionalpolitik ; OECD-Staaten ; Urban, Rural and Regional Development ; Mitgliedsstaaten ; Regionalpolitik
    Kurzfassung: Policy makers need both a handy reference guide to the regional policies of their own and other countries and a broader analysis of trends in regional policies, based on sound, comparable information. Regional Policies in OECD Countries responds to this need. It is the first systematic, comparative analysis of OECD countries’ regional policies. The report addresses fundamental regional policy concerns, such as: problem recognition; the objectives of regional policy; the legal/institutional framework; the urban/rural framework; budget structures; and the governance mechanisms linking national and sub-national governments as well as sectors. It begins with an overview of the regional policy today. This is followed by country profiles covering the 31 OECD members. The profiles share a common conceptual framework, allowing countries to see how their experiences measure up. The report also contains several annexes, which cover some of the countries that are candidates for accession to the OECD or with which the OECD has enhanced engagement. The annexes also cover the key topics of cross-border cooperation and trends in urban-rural linkages, especially efforts to control urban sprawl. The report will help countries to better understand regional policies and to formulate and diffuse horizontal policy recommendations. The analysis suggests an important role for regional policies in shaping sustainable endogenous development, in particular well-developed governance mechanisms to better respond to the different opportunities and demands of regions and to improve policy efficiency. This report is a unique source of regional policy information and of special interest to policy makers, researchers, and others engaging with regional development.
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  • 69
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264088702
    Sprache: Englisch
    Seiten: Online-Ressource (160 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als News in the internet age
    DDC: 070.4
    RVK:
    RVK:
    Schlagwort(e): 1950-2009 ; Informationsmarkt ; Presseerzeugnis ; Presseverlag ; Innovation ; Elektronische Publikation ; Internet ; OECD-Staaten ; Science and Technology ; Zeitung ; Internet ; Wertschöpfung
    Kurzfassung: The economics of news production and distribution is in a state of radical change. After very profitable years, newspaper publishers in most OECD countries face declining advertising revenues and significant reductions in titles and circulation. About 20 out of 30 OECD countries face declining newspaper readership, which is now at its lowest among younger people. At the same time, many promising forms of news creation and distribution are being tested. Some of these are empowered by increasing technological sophistication, new information intermediaries and the resulting decentralised forms of content creation. However, despite these new possibilities, no business and/or revenue-sharing models have been found to finance in-depth independent news production. This raises questions about the supply of high-quality journalism in the longer term and roles that government support might take in supporting a diverse and local press without putting its independence at stake. This study provides an in-depth treatment of the global newspaper publishing market and its evolution, with a particular view on the development of online news and related challenges.
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  • 70
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264094901
    Sprache: Englisch
    Seiten: Online-Ressource (212 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Systèmes de santé ; efficacité et politiques
    Paralleltitel: Parallelausg. Systèmes de santé : efficacité et politiques
    Paralleltitel: Erscheint auch als Health care systems
    RVK:
    Schlagwort(e): Gesundheitsversorgung ; Gesundheitsökonomik ; Gesundheitspolitik ; OECD-Staaten ; Social Issues/Migration/Health ; Gesundheitswesen ; Gesundheitspolitik
    Kurzfassung: People in OECD countries are healthier than ever before, as shown by longer life expectancy and lower mortality for diseases such as cancer. At the same time, total spending on health care now absorbs over 9% of GDP on average in the OECD. Achieving value for money in the health care sector is an important objective in all OECD countries. The book takes an in-depth look at health care in OECD countries today. What is the status of people’s health? How do we measure health outcomes? How do we assess the efficiency of health care systems? How are health policies and institutions linked with the performance of health care systems? The chapters explore the answers to such questions. They cover: trends in health care outcomes and spending; ways of assessing efficiency; new indicators of health care policies and institutions; and the characteristics and performance of health care systems.
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  • 71
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 2, p. 129-140
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 12 p
    Paralleltitel: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 2, p. 129-140
    Schlagwort(e): Nuclear Energy ; Belarus ; Belgium ; Estonia ; Germany ; Italy ; Romania ; Spain ; United Arab Emirates ; United States
    Kurzfassung: BELARUS The Statute on the State Supervision in the Field of Nuclear Safety and Radiation Protection (2008) Amendment to the Law on Radiation Protection of the Public (2008) Environmental impact assessment laws (2009) The Statute on the Discussion of Questions of the Public in the Field of Atomic Energy (2009) BELGIUM Decree regarding the minimum criteria for X-ray apparatus use in veterinary medicine (2009) Decree of the Federal Agency for Nuclear Control on the determination of exemption levels (2009) ESTONIA National Development Plan (2009) New Radiation Safety Department (2009) Amendment to the Radiation Protection Act (2009) GERMANY Ordinance on the Shipment of Radioactive Waste or Spent Fuel (2009) Amendments to Acts and Ordinances on the Transport of Dangerous Goods (2009) Amendments to the 1961 Foreign Trade Act and 1993 Foreign Trade Ordinance (2009) ITALY Law No. 99 of 23 July 2009 including provisions on the resurgence of nuclear energy (2009) ROMANIA Decision on the prohibition of dangerous labour for children (2009) Amendment to the regulations on the organisation and operation of CNCAN (2009) Decision on the repatriation of nuclear material to the Russian Federation (2009) Decision on the processing of uranium stocks (2009) General requirements on environmental impact assessment (2009) SPAIN Regulation on the transboundary shipments of radioactive waste and spent fuel (2009) Regulation on installation and use of X-ray devices for medical diagnostic purposes (2009) UNITED ARAB EMIRATES Federal law on the peaceful use of nuclear energy (2009) UNITED STATES Final regulations criminalising unauthorised introduction of dangerous weapons (2009)
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  • 72
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 7-73
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 67 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 7-73
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated competitive effects of land use restrictions in February 2008. Land use restrictions often serve valuable social purposes. The benefits of particular policies for land use must be balanced against the costs, though. The social harms that can arise when land use restrictions create “entry barriers” are rarely considered explicitly. Land use restrictions can raise the price and reduce supply of a broad range of real estate and, by preventing new and innovative stores from opening, reduce shopping options available to consumers. More careful integration of policy on land use restrictions with competition policy could benefit consumers and many entrepreneurs and reduce the likelihood that public or private restrictions will lead to supply scarcity. This roundtable examines competition problems affecting commercial construction and use permits, geographic density tests, adverse impact tests, access condition to rights of ay and private restrictions on land use. Steps are identified for improving public policies towards land use restrictions.
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  • 73
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 2, p. 115-127
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 13 p
    Paralleltitel: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 2, p. 115-127
    Schlagwort(e): Nuclear Energy ; Canada ; European Union ; United States
    Kurzfassung: Canada – R. v Bruce Power Inc. (2009) European Union – Judgement of the European Court of Justice in the Case Land Oberosterreich v CEZ (2009) United States – Judgement of a U.S. Court of Appeals on the design basis threat security rule (2009) Judgement of a U.S. Court of Appeals on consideration of the environmental impacts of terrorist attacks on nuclear facilities (2009) Judgement of a U.S. District Court on interstate compacts�f authority to restrict private disposal of foreign low-level radioactive waste (2009)
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  • 74
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 7-67
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 61 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 7-67
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated concessions in February 2006. Governments have long been engaged in providing goods or services to their citizens that could, in some form, be provided by the private sector. The trend over the past few decades, however, has been to transfer these functions, and the state-owned assets used to provide them, to private hands. The most common method, and the one usually preferred, is privatisation, or outright sale or transfer of ownership of the relevant assets to one or more private parties. Another method is concessions. Concessions are often viewed as a substitute for privatisation when the latter is not feasible for political or legal reasons. Concessions are not substitutes for regulation. Where there is a need for regulation, as in a situation of natural monopoly, a regulatory regime may be created along with the concession.
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  • 75
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 2, p. 141-188
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 48 p
    Paralleltitel: Parallelausg. Textes de loi
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 2, p. 141-188
    Schlagwort(e): Nuclear Energy ; Italy ; Japan
    Kurzfassung: This article presents the texts of the Council Directive 2009/71/Euratom of 25 June 2009 establishing a Community framework for the nuclear safety of nuclear installations, the Italian Law No. 99 of 23 July 2009 providing Provisions for the development and internationalisation of firms, with particular reference to energy, and the Japanese Act on Compensation for Nuclear Damage (Act No. 147 of 1961), Act on Indemnity Agreements for Compensation of Nuclear Damage (Act No. 148 of 1961), Order for the Execution of the Act on Compensation for Nuclear Damage (Cabinet Order No. 44 of 6 March 1962), and Order for the Execution of the Act on Indemnity Agreements for Compensation of Nuclear Damage (Act No. 45 of 1962).
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  • 76
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 1, p. 147-149
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 3 p
    Paralleltitel: Parallelausg. Travaux réglementaires internationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 1, p. 147-149
    Schlagwort(e): Nuclear Energy
    Kurzfassung: This article describes the international nuclear regulatory activities of the European Atomic Energy Community and the IAEA in 2009 and 2010.
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  • 77
    ISBN: 9789264087095
    Sprache: Englisch
    Seiten: Online-Ressource (136 p.)
    Paralleltitel: Parallelausg. Principes de l'OCDE sur la réglementation des pensions professionnelles ; Méthodologie pour l'évaluation et la mise en œuvre
    Paralleltitel: Parallelausg. Principes de l'OCDE sur la réglementation des pensions professionnelles : Méthodologie pour l'évaluation et la mise en œuvre
    Paralleltitel: Erscheint auch als OECD OECD principles of occupational pension regulation
    RVK:
    Schlagwort(e): Betriebliche Altersversorgung ; Regulierung ; OECD-Staaten ; Employment ; Finance and Investment ; Social Issues/Migration/Health ; Betriebliche Altersversorgung ; OECD ; Evaluation
    Kurzfassung: Occupational pensions play a major role in OECD countries and worldwide, complementing retirement income from state sources. At the end of 2009, private pension savings reached USD 25 trillion. Population ageing has led many OECD countries to undertake a wide range of pension reforms – the overall effect of which has been to reduce public pension promises and, in turn, to increase the importance of private pension savings for retirement. The Core Principles cover seven key areas: i) Conditions for effective regulation and supervision; ; ii) Establishment of pension plans, pension funds, and pension fund managing companies; iii) Pension plan liabilities, funding rules, winding up, and insurance; iv) Asset Management; v) Rights of members and beneficiaries and adequacy of benefits; vi) Governance; and vii) Supervision. Each of the seven core principles consists of a main text and a set of implementing guidelines. In the case of the core principle of supervision, the supporting guidelines integrate the IOPS Principles of Private Pension Supervision. The Methodology provides a structured approach for evaluating a jurisdiction’s occupational pension regulatory system in relation to the OECD Core Principles of Occupational Pension Regulation.
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  • 78
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 7-90
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 82 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 7-90
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated energy security and competition policy in February 2007. This roundtable examined the links between competition policy and energy security, with a focus on natural gas. The discussion began by addressing the questions of the meaning and importance of energy security; and the determinants of energy security, particularly as they relate to competition policy. It continued in dealing with gas supply, transportation, and distribution, addressing five aspects that relate to different aspects of energy security: (1) the role of substitutes for natural gas in fostering competitive gas supply; the role of regulation in promoting or inhibiting infrastructure investment; (2) how to promote an adequate level of infrastructure investment; (3) the role of unbundling in fostering competition and promoting energy security; (4) the role of storage capacity in system efficiency and buyer bargaining position; (5) and the determinants of entry into merchant sales of natural gas.
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  • 79
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 177-230
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 54 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 177-230
    Schlagwort(e): Governance ; Taxation ; Trade ; Peru
    Kurzfassung: The Competition Peer Review Report of Peru is the fourth one of a non-OECD country. South Africa and Russia were reviewed at meetings of the OECD Global Forum on Competition (GFC). Chile, and now Peru, were reviewed at meetings of the Latin American Competition Forum (LACF), organised by the OECD and the Inter- American Development Bank (IDB). All four reviews confirm that the peer review process is an extremely useful means of promoting co-operation and voluntary convergence among OECD and non-OECD economies, providing both transparency and a candid discussion of what constitutes “best practice” in different situations.
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  • 80
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 75-125
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 51 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 75-125
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated improving competition in real estate transactions in February 2007. Real estate transactions are subject to a variety of potential limitation of competition that can have significant effects on ordinary consumers. In fact, because of the annual volume of transactions and the fact that real estate expenses (mortgage payments and rent) constitute a significant portion of spending out of available revenue to spend (often exceeding 25%), the impacts of anti-competitive action i this sector may have larger financial value than in most other sectors. Practices of real estate agents vary significantly across countries, but a common trend appears to be the introduction of listing services that may provide a platform for anti-competitive practices to spread, at the same time as the Internet potentially provides improved opportunities for real estate sellers to reach buyers directly. In many countries, the operation of transferring legal title to properties is subject to cartel-like prices. Competitive problems have also been identified in the mortgage markets, with cartel activity having been found in a least one case and a lack of non-bank sources of finance in some countries.
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  • 81
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 1, p. 151-152
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 2 p
    Paralleltitel: Parallelausg. Accords bilatéraux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 1, p. 151-152
    Schlagwort(e): Nuclear Energy
    Kurzfassung: This article presents a list of bilateral agreements.
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  • 82
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 133-176
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 44 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 133-176
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The Global Forum of the OECD Competition Committee debated the Interface between Competition and Consumer Policies in February 2008. The two policies share a common goal: the enhancement of consumer welfare. In this way they are highly complementary. Applied properly, they reinforce one another; Aside from their different approaches to markets, however, there are other differences between competition and consumer policies. These differences present both opportunities and challenges. Applied consistently, each policy ill each make the other more effective, especially in situations of evolving markets. The challenge comes in coordinating them, and in ensuring that they do not work at cross purposes. Institutional design is an important factor in providing effective public policy. With the increasing recognition of the importance of integrating competition policy and consumer policy, there is debate about how to design the most effective institutions for that purpose. Housing the two functions in a single agency offers several advantages, including more centralised control, operational efficiencies and cross-fertilisation between the two disciplines. There could be disadvantages as well, however.
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  • 83
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 1, p. 113-146
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 34 p
    Paralleltitel: Parallelausg. Décret législatif définissant les règles à respecter pour la construction de nouvelles unités
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 1, p. 113-146
    Schlagwort(e): Nuclear Energy ; Italy
    Kurzfassung: This article presents the text of the Italian Decree setting out rules for the siting, construction and operation of nuclear installations of 23 July 2009.
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  • 84
    ISBN: 9789264086883
    Sprache: Griechisch
    Seiten: Online-Ressource (422 p.)
    Paralleltitel: Parallelausg. Model Tax Convention on Income and on Capital; Condensed Version 2008
    Paralleltitel: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune ; Version abrégée 2008
    Paralleltitel: Parallelausg. Model Tax Convention on Income and on Capital: Condensed Version 2008
    Paralleltitel: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune : Version abrégée 2008
    Schlagwort(e): Taxation
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  • 85
    Online-Ressource
    Online-Ressource
    Beijing : Chinese Academy of Governance, China
    ISBN: 9787515000718
    Sprache: Chinesisch
    Seiten: Online-Ressource (302 p.) , ill.
    Paralleltitel: Parallelausg. Taxation, Innovation and the Environment
    Paralleltitel: Parallelausg. La fiscalité, l'innovation et l'environnement
    Schlagwort(e): Environment ; Taxation
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  • 86
    ISBN: 9789264095564
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 87
    ISBN: 9789264095533
    Sprache: Englisch
    Seiten: Online-Ressource (90 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indien ; Taxation ; India ; Indien ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 88
    ISBN: 9789264095588
    Sprache: Englisch
    Seiten: Online-Ressource (66 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 89
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264091375
    Sprache: Englisch
    Seiten: Online-Ressource (276 p.) , ill.
    Paralleltitel: Erscheint auch als Cities and climate change
    RVK:
    RVK:
    RVK:
    RVK:
    Schlagwort(e): Klimawandel ; Stadt ; Kommunalpolitik ; Kommunalverwaltung ; OECD-Staaten ; Klima ; Environment ; Governance ; Urban, Rural and Regional Development ; Klima ; Klimakatastrophe ; Klimaveränderung ; Klimawandel ; Stadt ; Klimaänderung
    Kurzfassung: As the hubs of economic activity, cities drive the vast majority of the world’s energy use and are major contributors to global greenhouse gas emissions. Because they are home to major infrastructure and highly concentrated populations, cities are also vulnerable to the impacts of climate change, such as rising sea levels, warmer temperatures and fiercer storms. At the same time, better urban planning and policies can reduce energy use and greenhouse gas emissions and improve the resilience of urban infrastructure to climate change, thus shaping future trends. This book shows how city and metropolitan regional governments working in tandem with national governments can change the way we think about responding to climate change. The chapters analyse: trends in urbanisation, economic growth, energy use and climate change; the economic benefits of climate action; the role of urban policies in reducing energy demand, improving resilience to climate change and complementing global climate policies; frameworks for multilevel governance of climate change including engagement with relevant stakeholders; and the contribution of cities to “green growth”, including the “greening” of fiscal policies, innovation and jobs. The book also explores policy tools and best practices from both OECD and some non-member countries. Cities and Climate Change reveals the importance of addressing climate change across all levels of government. Local involvement through “climate-conscious” urban planning and management can help achieve national climate goals and minimise tradeoffs between environmental and economic priorities at local levels. The book will be relevant to policy makers, researchers, and others with an interest in learning more about urbanisation and climate change policy.
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  • 90
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 2, p. 193-206
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 14 p
    Paralleltitel: Parallelausg. Accords bilatéraux et multilatéraux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 2, p. 193-206
    Schlagwort(e): Nuclear Energy
    Kurzfassung: This article presents a list of Bilateral and Multilateral Agreements on nuclear law concluded during the second half of 2009.
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  • 91
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 91-131
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 41 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 91-131
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated competition issues in vertical relations for gasoline retailing in October 2008. Gasoline retailing has changed dramatically over the last 25 years. While refiners often still have extensive networks of gasoline retailers, there is also a large independent sector in many countries; A study of the effects of entry by large general retailers finds benefits to consumers; There has been a vigorous debate about whether vertical separation between gasoline stations and upstream entities should be required. It appears that mandating vertical separation is linked with price increases to the ultimate consumers. On the other hand, mandated separation may promote the development of more independent stations. Policy makers often raise concerns about vertical integration in the supply of gasoline. These concerns should be moderated in markets with large independent segments. Even in markets with small independent segments, there are reasons to believe prices will be lower with vertical integration, as this eliminates a double mark-up.
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  • 92
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 153-171
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 19 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 153-171
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated issues related to the Construction Industry in June 2008. This roundtable addressed the special characteristics of the construction industry as they relate to competition law and policy. Construction is a critical sector in OECD economies because it builds and maintains the structures and infrastructure on which almost every other industry depends. Unfortunately, the construction industry has also tended to suffer from cartel activity, as shown by a spate of well - publicised recent matters from around the world. The roundtable includes an examination of why this industry seems to be more prone to cartel formation than other industries. It also looked into the complications that may arise when multiple construction firms use the same bid calculation software. Finally, the Committee discussed the arguments – occasionally made by industry advocates – that competition is either irrelevant or “ruinous” in the construction industry. Neither argument was found to be persuasive, as there are no distinguishing features of the construction sector that reduce the benefits that competition brings to consumer welfare.
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  • 93
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 127-165
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 37 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 127-165
    Schlagwort(e): Governance ; Taxation ; Trade ; Chinese Taipei
    Kurzfassung: This report, prepared by the Secretariat of the OECD was the basis for a peer review examination of Chinese Taipei at the OECD’s Global Forum on Competition on 9 February, 2006. Competition law in Chinese Taipei has been an important element of the program of economic reforms that moved the economy from centrally directed emphasis on manufacturing and exports to a market-driven emphasis on services and high technology. The competition law follows mainstream practice about restrictive agreements, monopolies and anticompetitive mergers, with a particularly clear statutory basis for concentrating enforcement attention on horizontal collusion. The rules about market deception and unfair practices connect the competition law to consumer interests. There is a risk, though, that rules based on a cultural tradition of fairness might lead to interventions to correct differences in bargaining power, which could dampen competition rather than promote it. The competition enforcement agency, the Fair Trade Commission (FTC), is now a stable, experienced administrative agency. It followed an appropriate sequence in introducing competition policy, emphasising transparency and guidance to encourage compliance before undertaking stronger enforcement measures. General reforms are in process that would clarify the independence of the FTC. To improve enforcement against hard-core cartels, a leniency programme should be adopted, and the special treatment for agreements among small businesses should be limited. Some other aspects of the enforcement tool-kit should be revised, such as the cap on fines and the use of market share as a merger notification test. The most visible regulatory reforms to promote competition have been in telecoms, although an independent regulator for that sector is just now being set up. The government retains holdings in privatised firms that could have implications for market competition, so FTC vigilance about the risk of cross-subsidy or other distortion remains warranted.
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  • 94
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264092624
    Sprache: Englisch
    Seiten: Online-Ressource (204 p.)
    Serie: Nuclear Development
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Les déchets radioactifs ; mise en perspective
    Paralleltitel: Parallelausg. Les déchets radioactifs : mise en perspective
    Schlagwort(e): Nuclear Energy ; Radioaktiver Abfall ; Abfallbeseitigung ; Management
    Kurzfassung: Large volumes of hazardous wastes are produced each year, however only a small proportion of them are radioactive. While disposal options for hazardous wastes are generally well established, some types of hazardous waste face issues similar to those for radioactive waste and also require long-term disposal arrangements. The objective of this NEA study is to put the management of radioactive waste into perspective, firstly by contrasting features of radioactive and hazardous wastes, together with their management policies and strategies, and secondly by examining the specific case of the wastes resulting from carbon capture and storage of fossil fuels. The study seeks to give policy makers and interested stakeholders a broad overview of the similarities and differences between radioactive and hazardous wastes and their management strategies.
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  • 95
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 1, p. 103-11
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 9 p
    Paralleltitel: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 1, p. 103-11
    Schlagwort(e): Nuclear Energy ; Belarus ; Egypt ; France ; Germany ; Ireland ; Italy ; Romania ; Slovak Republic ; Spain ; Ukraine
    Kurzfassung: BELARUS Amendments to laws on the use of atomic energy (2009) Criminal law on acts concerning the use of radioactive sources and administrative law for non-criminal violations of radiation safety requirements (2009) EGYPT Law on activities in the nuclear and radiation field (2010) FRANCE Decree establishing a Committee on industrial co-ordination of radioactive waste (2010)Law on the recognition and indemnification of victims of nuclear tests conducted by France (2010) GERMANY Tenth Amendment to the Atomic Energy Act (2010) Act on Environmental Impact Assessment (2009) Radiation Protection Commission (2009) Act on the Protection against Non-ionizing Radiation (2009) International transport of dangerous goods by road (2009) IRELAND Order to amend Regulations on Active Implantable Medical Devices (2010)Amendment to Medical Devices Regulations (2010) ITALY Decree setting out rules for the siting, construction and operation of nuclear installations (2010) ROMANIA Law on the reorganisation of public authorities (2009) Government Decision on the reorganisation of electric power producers (2010) SLOVAK REPUBLIC Amendment of the Atomic Act (2009) SPAIN Law regulating limited investment companies quoted on the real estate market (2009) UKRAINE Overview of recent amendments to laws in the field of nuclear energy (2009)
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  • 96
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 2, p. 189-192
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 4 p
    Paralleltitel: Parallelausg. Travail législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 2, p. 189-192
    Schlagwort(e): Nuclear Energy
    Kurzfassung: This article describes the international nuclear regulatory activities of Euratom and IAEA during 2009.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 97
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 69-151
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 83 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 69-151
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated competition in bidding markets in October 2006. Competition authorities become interested in auctions by a number of routes. In competition advocacy, they may advise other parts of government on how to design auctions in order to improve their efficiency—the degree of competition. They may evaluate mergers and agreements between firms that operate in auction markets. And they may be concerned with collusion and abuse of a dominant position in auctions. Because their formal rules reduce “noise” and make communication among rivals easier, auctions can promote collusion, compared with ordinary “posted-price” markets. But an auction can be designed to reduce collusion or concerted practices or to promote participation. Thus, the design of an auction can be the object of lobbying pressure. Auctioneers can also behave strategically, choosing auction formats or practices that favour competition. Two fundamental prescriptions for effective auction design follow from the theoretical literature: Induce bidders to truthfully reveal their valuations by making what they pay not depend entirely on what they bid, and maximize the information available to each participant before he bids.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 98
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 1, p. 93-102
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 10 p
    Paralleltitel: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 1, p. 93-102
    Schlagwort(e): Nuclear Energy ; Belgium ; Brazil ; Canada ; United States
    Kurzfassung: Belgium – Constitutional Court ruling on nuclear taxes (2010) Brazil – Federal Court ruling on partial licence for works at Angra III (2009) Canada – Federal Court decision respecting intellectual property and trade mark infringement action: Atomic Energy of Canada Ltd. v Areva NP Canada Ltd (2009) United States – Judgement of a U.S. Court of Appeals on consideration of the environmental impacts of the risk of spent fuel pool fires (2009) Judgement of a U.S. Court of Appeals on a licence to perform in situ leach uranium mining (2010)
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 99
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264091320
    Sprache: Englisch
    Seiten: Online-Ressource (156 p.) , ill.
    Serie: OECD Tax Policy Studies no.19
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Cebreiro, Ana Choosing a broad base - low rate approach to taxation
    RVK:
    Schlagwort(e): Steuerreform ; Besteuerungsverfahren ; Steuervergünstigung ; OECD-Staaten ; Taxation ; Steuerpolitik ; Öffentlicher Haushalt ; Konsolidierung ; Steuerreform ; Besteuerungsgrundlage ; Steuersatz ; Bemessung
    Kurzfassung: Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments’ tax decisions. Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant. Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries. This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 100
    ISBN: 9789264095502
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cayman Islands ; Taxation ; Cayman Islands ; Cayman Islands ; Finanzbauverwaltung ; Steuersystem ; 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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