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  • MPI Ethno. Forsch.  (3.820)
  • Online-Ressource  (3.820)
  • Taxation  (2.692)
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  • 1
    Online-Ressource
    Online-Ressource
    Cambridge : Cambridge University Press | Chicago, IL : Univ. of Chicago Press | Oxford [u.a.] : Blackwell Publ. | Oxford [u.a.] : Wiley-Blackwell ; 13.1988 -
    ISSN: 1747-4469 , 0897-6546 , 0897-6546
    Sprache: Englisch
    Erscheinungsverlauf: 13.1988 -
    Paralleltitel: Erscheint auch als Law & social inquiry
    Vorheriger Titel: Vorg. American Bar Foundation Research journal
    DDC: 340
    Schlagwort(e): Zeitschrift ; USA ; Rechtssoziologie
    Anmerkung: Gesehen am
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    Online-Ressource
    Online-Ressource
    Cham : Springer Nature Switzerland | Cham : Imprint: Springer
    ISBN: 9783031481178
    Sprache: Englisch
    Seiten: 1 Online-Ressource(XIII, 295 p.)
    Ausgabe: 1st ed. 2024.
    Serie: Global Power Shift
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als
    Schlagwort(e): International relations. ; Security, International. ; Economic development. ; Peace. ; Europe ; America ; Internationale Politik ; Multilateralismus ; Internationales politisches System ; Position ; Politisches Verhalten ; Europa ; USA ; China
    Kurzfassung: Chapter 1. Introduction -- Part I: Russia and the Ukraine War -- Chapter 2. The War in Ukraine and Its Impact on the U.S. Perspective of Europe -- Chapter 3. Russia and the War in Ukraine – the Chinese Perspective on Europe’s Role -- Part II: Security and Geo-politics in the Asia-/Indo-Pacific -- Chapter 4. Europe’s Contribution to the Asian Balance of Power: Player or Observer? -- Chapter 5. US-China Strategic Rivalry in the Indo-Pacific Region: The Security Dimension and the EU’s Role -- Part III: Geo-economics -- Chapter 6. Europe and the US’s Global Economic Rivalry with China: The Problem is Less the Ends than the Means -- Chapter 7. Geo-economic considerations – the Chinese perspective on Europe -- Part IV: Global Governance on Trade and Finance -- Chapter 8. Global Financial Governance – a US perspective on Europe -- Chapter 9. Global Governance of Trade and Finance – the Chinese Perspective on Europe -- Part V: Development and Aid in Africa -- Chapter 10. Development and Aid in Africa in Light of the US-China Rivalry – the US Perspective on Europe -- Chapter 11. Development and aid in Africa – the Chinese perspective on Europe -- Part VI: Climate Change -- Chapter 12. Jockeying for Climate Leadership Amidst Rising Global Tensions: China, the United States, and the European Union -- Chapter 13. China-US Climate Relations and the Role of the EU: A Chinese Perspective -- Part VII: Concluding Remarks -- Chapter 14. Conclusion – Europe as a Moderating Force in the US-China Strategic Competition.
    Kurzfassung: This volume examines some of the major challenges and opportunities for Europe in the light of the intensifying US-China global strategic rivalry. In doing so, the book investigates European roles and behavior in the contemporary US-China-Europe triangular relationship. While the book's focus is on Europe, the contributors originate from, or are based in, the US and China, thus presenting a unique outside-in perspective to the analysis of European conduct in the areas of security, geo-politics, geo-economics, global governance, development, and climate change. Each area is investigated by one American and one Chinese scholar, respectively, presenting the different views held on Europe’s behavior and positioning in the US and China. In addition to providing critical assessments of Europe’s roles and performance as seen through the prism of their respective country, contributors also pose concrete policy recommendations for Europe. The book will appeal to students, scholars, and researchers of political science and international relations, as well as policy-makers interested in a better understanding of Europe's role in the US-China rivalry and its relationship to the two countries.
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  • 3
    Online-Ressource
    Online-Ressource
    Cham : Springer Nature Switzerland | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031389177
    Sprache: Englisch
    Seiten: 1 Online-Ressource(XXIII, 481 p.)
    Ausgabe: 1st ed. 2024.
    Serie: Palgrave Macmillan Series in Global Public Diplomacy
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als
    Schlagwort(e): Political planning. ; Diplomacy. ; International relations. ; Political science. ; America ; Public Diplomacy ; Diplomatie ; Internationale Politik ; Politische Kommunikation ; Mitarbeiter ; Praxis ; Geschichte ; USA
    Kurzfassung: Introduction -- Part I Precursors and Concepts -- Chapter 1. Colonial Era Foundations -- Chapter 2. Turning Points in a New Nation -- Chapter 3. Framing Practitioner Communities -- Part II, 20th Century Practitioners -- Chapter 4. Borrowing from Civil Society, 1917-1947 -- Chapter 5. Foreign Service – Building a Foundation, 1948-1970 -- Chapter 6. Foreign Service – Transforming Diplomacy, 1970-1990 -- Chapter 7. Cultural Diplomats -- Chapter 8. International Broadcasters -- Chapter 9. Soldiers -- Chapter 10. Covert Operatives and Front Groups -- Chapter 11. Democracy Builders -- Chapter 12. Presidential Aides -- Part III 21st Century US Diplomacy -- Chapter 13. Reinvention and Fragmentation -- Chapter 14. A Failure to Communicate? -- Chapter 15. Drivers of Change -- Chapter 16. What Happens Now? -- Acronyms -- Selected Bibliography -- Acknowledgments -- Index.
    Kurzfassung: This book tells the story of how innovative and rival practitioner communities have shaped American diplomacy’s public dimension. It is the fi rst book to frame U.S. public diplomacy in the broad sweep of American diplomatic practice from the early colonial period to the present. “…not only original but also potentially fi eld shifting. This is not simply another good book on American public diplomacy: it will be the book on American public diplomacy.” —Professor Geoffrey Wiseman, DePaul University, U.S.A “American Diplomacy’s Public Dimension, a masterful historical overview of American diplomatic communication, provides fi rst-time insight into the evolution of U.S. public diplomacy from the colonial era to the present day. This book also offers a nuanced assessment of contemporary public diplomacy practices in the face of rapid technological transformation and increasingly ‘societized’ diplomatic engagement. An exceptional blend of public diplomacy scholarship and deep institutional knowledge, this major work will appeal to diplomatic practitioners, professors, and policymakers.” — Vivian S. Walker, Executive Director, U.S. Advisory Commission on Public Diplomacy “Gregory thinks like an academic while seeing public diplomacy through the lens of the work of the men and women who have put fl esh on the bones of U.S. public diplomacy policies… This book is steeped in deep knowledge and his exceptional dedication to getting our understanding of public diplomacy right.” —Professor Jan Melissen, Editor-in-Chief, The Hague Journal of Diplomacy Bruce Gregory taught graduate and undergraduate courses on public diplomacy at Georgetown University and George Washington University for 17 years. Prior to that, his 33-year government career included positions at the Department of State, U.S. Information Agency, 13 years as executive director of the U.S. Advisory Commission on Public Diplomacy, and three years on the faculty of the National War College. Publications include peer-reviewed articles and book chapters, public policy reports, and a bimonthly literature review. P.
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  • 4
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Serie: OECD Environment Policy Papers no.40
    Schlagwort(e): Feuer ; Klimawandel ; Brandschutz ; USA ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Environment ; Governance ; United States
    Kurzfassung: The frequency and severity of extreme wildfires are on the rise in the United States, causing unprecedented disruption and increasingly challenging the country’s capacity to contain losses and damages. These challenges are set to keep growing in the context of climate change, highlighting the need to scale up wildfire prevention and climate change adaptation. This paper provides an overview of the United States’ wildfire policies and practices and assesses the extent to which wildfire management in the country is evolving to adapt to growing wildfire risk under climate change.
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  • 5
    Sprache: Englisch
    Seiten: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.68
    Schlagwort(e): Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Kurzfassung: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
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  • 6
    Online-Ressource
    Online-Ressource
    Washington, D.C : The World Bank
    Sprache: Englisch
    Seiten: 1 Online-Ressource (59 pages)
    Paralleltitel: Erscheint auch als Robayo, Monica Reassessing Welfare Impacts of Bulgarian Fiscal Policy through a Child Poverty Perspective
    Schlagwort(e): Child Poverty ; Commitment To Equity (CEQ) Model ; Covid-19 Pandemic Impact on Child Poverty ; Fiscal and Monetary Policy ; Fiscal Incidence ; Fiscal Policy ; Living Standards ; Macroeconomics and Economic Growth ; Poverty Reduction ; Social Development ; Social Spending ; Taxation
    Kurzfassung: This paper delves into Bulgaria's persistent issue of child poverty, even amidst policy efforts at the European Union (EU) and national levels. The study updates a comprehensive fiscal incidence analysis using the Commitment to Equity (CEQ) model, considering COVID-19's impact and a child-focused perspective, and simulates child-related policy interventions' effectiveness in alleviating child poverty. Our results show that Bulgaria's fiscal system has a limited impact on the overall at-risk of poverty rate, though it shows potential in reducing poverty for lower income deciles. Bulgaria's fiscal system reduces inequality compared to other countries with similar income levels, primarily driven by the substantial influence of direct transfers, education, and health allocations. Nevertheless, the redistributive effect of direct taxes and transfers remains comparatively modest within Europe. The study emphasizes the progressive nature of Bulgaria's fiscal components, benefiting the poorest through social benefits. When applying a child lens, our results show that fiscal policy is not very effective in addressing child poverty, as it reduces it by just 0.3 percentage points. However, means-tested programs targeting families and children play a significant role in mitigating child poverty. This research also underscores that specific households in Bulgaria face heightened vulnerability and may not receive optimal support from fiscal measures, including households with three or more children and lone-parent households, especially those headed by lone females. Microsimulation results suggest that enhancing child tax deductions among low-income earners and refining the design of child benefits to improve targeting effectiveness and generosity can notably contribute to child poverty reduction. The paper offers insights into more equitable policy design in Bulgaria's pursuit of combating child poverty
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  • 7
    Online-Ressource
    Online-Ressource
    London : Routledge, Taylor & Francis Group
    ISBN: 9781003351382
    Sprache: Englisch
    Seiten: 1 Online-Ressource (vii, 138 Seiten) , 1 Diagramm
    Ausgabe: First edition
    Serie: Routledge frontiers of political economy
    Schlagwort(e): International business ; Economics ; Political economy ; Geopolitics ; China ; USA ; Europäische Union ; Staatskunst ; Wirtschaftspolitik ; Geschichte 1500-2020
    Kurzfassung: This book provides insights on the art of governing a state and managing its external relations from a wealth-power logic. It looks at "economic statecraft", which consists of wealth production, wealth mobilization, and wealth-power conversion by a state. This book reconceptualizes what economic statecraft is and proposes a new theory focused on wealth-power conversion. With a long historic perspective, this book goes through the modern history of Western powers practicing economic statecraft since 1500, and presents three case studies, the United States, the European Union, and China, the three biggest users of economic statecraft in the contemporary world. The book serves as an ideal reference for policy makers, businesspeople, and researchers whose work touch upon either wealth creation, power projection, or the combination of both.
    Anmerkung: Enthält Literaturangaben und ein Register
    URL: Volltext  (kostenfrei)
    URL: Cover
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  • 8
    ISBN: 9783839471517 , 9783837671513
    Sprache: Unbestimmte Sprache
    Seiten: 1 Online-Ressource (286 p.)
    Serie: 1800 | 2000. Kulturgeschichten der Moderne
    Schlagwort(e): European history ; Social & cultural history ; History: theory & methods ; Grenze ; Zeitgeschichte ; Moderne ; 20. Jahrhundert ; 21. Jahrhundert ; Ideologie ; Gewalt ; Identität ; Wissen ; Raum ; Liminalität ; Gesellschaft ; Politik ; Normsetzung ; Europa ; USA ; Kulturgeschichte ; Europäische Geschichte ; Geschichtstheorie ; Geschichte des 20. Jahrhunderts ; Geschichtswissenschaft ; Border ; Contemporary History ; Modernity ; 20th Century ; 21st Century ; Ideology ; Violence ; Identity ; Knowledge ; Space ; Liminity ; Society ; Politics ; Standardization ; Europe ; Cultural History ; European History ; Theory of History ; History of the 20th Century ; History
    Kurzfassung: Grenzen strukturieren nicht nur die Ordnung von Landschaft und Herrschaft, sondern auch von Gesellschaft. Als soziale Konstrukte vereindeutigen sie Zustände, öffnen aber auch Räume für Aushandlungen und Überschreitungen. In der Moderne dienten praktische und metaphorische »Grenzgänge« dazu, Beziehungen, die Verhältnisse gesellschaftlicher Teilsysteme und die Reichweite von Normen zu klären. Die Beiträger*innen schauen auf die Denkfigur des »Grenzgangs«, die es ermöglicht, zentrale Fragen moderner Gesellschaften zusammenzudenken: Gewaltvolle Identitätskämpfe, der Umgang mit funktionaler Differenzierung und mit der Fragilität von Werten und Wissen offenbaren sich als Praktiken, mit denen Grenzen gezogen, überquert oder ausgehandelt wurden
    Anmerkung: German
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  • 9
    Online-Ressource
    Online-Ressource
    Cambridge : Open Book Publishers
    ISBN: 9781805111016 , 9781805111023 , 9781805111047 , 9781805111078 , 9781805111061
    Sprache: Unbestimmte Sprache
    Seiten: 1 Online-Ressource (406 p.)
    Schlagwort(e): Literature & literary studies ; Literature: history & criticism ; Literary theory ; USA ; Biblical studies & exegesis ; Walt Whitman;King James Bible;Nineteenth-Century American poetry;Free verse;'Leaves of Grass';Literature scholarship
    Kurzfassung: In exploring the seminal works of Walt Whitman, the great American poet, many commentators have acknowledged the underlying influence of The King James Bible. However, a study has yet to elucidate the precise manner in which the Bible has shaped Whitman’s poetic style. This is the deficit that F. W. Dobbs-Allsopp seeks to address in his new piece of literary scholarship: 'Divine Style: Walt Whitman and the King James Bible'. Dobbs-Allsopp, Professor of Old Testament at Princeton Theological Seminary, explicitly approaches Whitman from the perspective of a biblical scholar. Utilising his wealth of expertise in this field, he constructs a compelling, erudite and methodical argument for the King James Bible’s importance in the evolution of Whitman’s style – from his signature long lines to the prevalence of parallelism and tendency towards parataxis in his works. 'Divine Style' focuses on Whitman’s output in the years preceding the release of his 1855 opus 'Leaves of Grass' through the general period of the book’s first three editions. In this, Dobbs-Allsopp’s exploration of the period is exhaustive – covering not just Leaves of Grass but recently recovered notebooks, newly digitised manuscripts and additions to the corpus, such as the novel 'Life and Adventures of Jack Engle'. This is a work of careful, detailed scholarship, offering an authoritative commentary that will be a valuable resource for students of Whitman, biblical scholars and scholars of literature more generally
    Anmerkung: English
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  • 10
    ISBN: 9783111075372 , 9783110789249
    Sprache: Unbestimmte Sprache
    Seiten: 1 Online-Ressource (560 p.)
    Serie: Verflechtung - Aushandlung - Opazität
    Schlagwort(e): Wandbild ; Fotografie ; USA ; Muralismus ; Fototapete ; Fotofresko ; Entangled history ; Diego Riviera ; El Lissitzky ; Edward Steichen ; Margaret Bourke-White ; murals ; photography ; photo wallpaper ; entangled histories ; photo fresco ; thema EDItEUR::A The Arts::AG The Arts: treatments and subjects::AGA History of art ; thema EDItEUR::3 Time period qualifiers::3M c 1500 onwards to present day::3MP 20th century, c 1900 to c 1999::3MPQ Later 20th century c 1950 to c 1999 ; thema EDItEUR::A The Arts::AF The Arts: art forms::AFC Paintings and painting ; thema EDItEUR::A The Arts::AJ Photography and photographs
    Kurzfassung: Das fotografische Wandbild, das sogenannte photomural, wurde in den USA der 1930er-­Jahre zu einem Inbegriff nationaler Kunst und dabei als Gegenentwurf zum mexikanischen Muralismus positioniert. Johanna Spanke untersucht erstmals, inwiefern der Aufstieg des photomural als das Resultat eines Aushandlungsprozesses zwischen Mexiko und den USA begrif­fen werden kann, bei dem nicht nur nationale Identitätskonstruktionen und Modernitätsdiskurse eine Rolle spielen, sondern auch eine Medienkonkurrenz verhandelt wird. Der Band leistet einen wichtigen Beitrag zu verflechtungs­geschichtlichen Perspektiven auf die US-­amerikanische Kunstgeschichte, der intermediale und transnationale Aushandlungen, aber auch Gender­ Aspekte zentral in den Vordergrund rückt. Erste Studie zu einem vergessenen fotografischen Medium Vorgeschichte der Fototapete Ein bislang unbekanntes Kapitel der US-amerikanischen Kunst ; Das fotografische Wandbild, das sogenannte photomural, wurde in den USA der 1930er-­Jahre zu einem Inbegriff nationaler Kunst und dabei als Gegenentwurf zum mexikanischen Muralismus positioniert. Johanna Spanke untersucht erstmals, inwiefern der Aufstieg des photomural als das Resultat eines Aushandlungsprozesses zwischen Mexiko und den USA begrif­fen werden kann, bei dem nicht nur nationale Identitätskonstruktionen und Modernitätsdiskurse eine Rolle spielen, sondern auch eine Medienkonkurrenz verhandelt wird. Der Band leistet einen wichtigen Beitrag zu verflechtungs­geschichtlichen Perspektiven auf die US-­amerikanische Kunstgeschichte, der intermediale und transnationale Aushandlungen, aber auch Gender­ Aspekte zentral in den Vordergrund rückt. Erste Studie zu einem vergessenen fotografischen Medium Vorgeschichte der Fototapete Ein bislang unbekanntes Kapitel der US-amerikanischen Kunst ; The photographic wall-mounted work, the so-called photomural, became an epitome of the USA’s national art in the 1930s; also as a counter-design to Mexican muralism. For the first time, Johanna Spanke analyzes the extent to which the rise of the photomural can be seen as emerging from a process of mediation between Mexico and the United States; one in which national identity constructs and discourses of modernity played a part, as well as negotiated competition between media. This publication makes an important contribution to perspectives on historical entanglements in U.S. art history, bringing to the fore intermedial and transnational debates, as well as gender-related factors. First study concerning a forgotten photographic medium Prehistory to the photo wallpaper A previously unfamiliar chapter in US American art
    Anmerkung: German
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  • 11
    Online-Ressource
    Online-Ressource
    Berlin, Heidelberg : Springer Berlin Heidelberg | Berlin, Heidelberg : Imprint: Springer
    ISBN: 9783662685693
    Sprache: Deutsch
    Seiten: 1 Online-Ressource(IX, 194 S.)
    Ausgabe: 1st ed. 2024.
    Serie: Springer-Lehrbuch
    Paralleltitel: Erscheint auch als
    Schlagwort(e): Criminal law. ; Taxation ; Business. ; Management science. ; Commercial law. ; White collar crimes.
    Kurzfassung: 1 Einführung -- 2 Steuerhinterziehung, § 370 AO -- 3 Selbstanzeige bei Steuerhinterziehung, § 371 AO -- 4 Sonstiges Steuerstrafrecht -- 5 Steuerordnungswidrigkeitenrecht -- 6 Verjährungsvorschriften -- 7 Steuerstrafverfahren, §§ 385ff. AO. .
    Kurzfassung: Dieses Buch enthält – insbesondere für Studierende, aber auch Berufseinsteiger – eine Einführung in das Steuerstrafrecht sowohl in materieller als auch verfahrensrechtlicher Hinsicht. Die Autoren aus Wissenschaft und Praxis verbinden ihre Erfahrungen zu einem mit zahlreichen Beispielsfällen (vornehmlich aus der aktuellen Rechtsprechung) versehenen Lehrwerk, welches sich zum Ziel setzt, eine auf den ersten Blick nicht leicht zugängliche Materie einprägsam darzustellen.
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  • 12
    Online-Ressource
    Online-Ressource
    Cham : Springer International Publishing | Cham : Imprint: Springer
    ISBN: 9783031335761
    Sprache: Englisch
    Seiten: 1 Online-Ressource(XV, 188 p.)
    Ausgabe: 1st ed. 2023.
    Serie: Studies in European Economic Law and Regulation 26
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als
    Schlagwort(e): Finance—Law and legislation. ; Taxation—Law and legislation. ; Macroeconomics. ; Taxation ; Finance
    Kurzfassung: Introduction -- The Crisis Impact on the UK Economy -- The Macroprudential Shift: A Policy Pillar in the Making -- The Political Economy of MPP: Delegation and Accountability -- FPC: The Institutional Framework -- Transparency Requirements of the FPC -- The NEDs as Guardians of Public Interest -- The Role of the Treasury Select Committee -- The Limits of Judicial Review as an Accountability Mechanism -- International Bodies as Extra-Legal Accountability Mechanisms -- Epilogue: The First Decade of the FPC.
    Kurzfassung: Macroprudential policy (MPP) has been one of the major initiatives in the post-2008 crisis restructuring of financial regulation. Under the macroprudential mandate, the regulator monitors and judiciously controls systemic risk in the financial system, in an attempt to minimise the probability and severity of a future financial crisis. The book reveals why MPP authorities are rightfully at the centre of a highly sensitive policy debate, as MPP necessitates the allocation of significant regulatory power to technocrats, while the highly technical nature of MPP makes policy evaluation challenging. Specific issues examined include: the importance of financial stability as a public policy goal; the political economy issues stemming from the delegation of MPP to an independent authority; and the definition of accountability in the context of MPP. Focusing on a case study on the Financial Policy Committee of the Bank of England, the macroprudential authority in the UK, the book develops the normative grounds to justify the need for accountability in the conduct of MPP, while also formulating the necessary institutional framework to ensure the accountability of MPP authorities.
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  • 13
    Online-Ressource
    Online-Ressource
    Cham : Springer International Publishing | Cham : Imprint: Springer
    ISBN: 9783031433726
    Sprache: Englisch
    Seiten: 1 Online-Ressource(XIV, 218 p. 5 illus. in color.)
    Ausgabe: 1st ed. 2023.
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als
    Schlagwort(e): Taxation ; Business enterprises ; Business tax ; Big data.
    Kurzfassung: 1 Introduction -- 2 Data and their life cycle -- 3 Anatomy of the “data business” -- 4 Could Pay-per-privacy Options and Data Labour Markets End the Unlimited Collection of Free Data? -- 5 Current international approach to ‘data taxation -- 6 Ending the era of ‘free’ data: data collection tax (Step 1) -- 7 Towards a ‘robo-data tax’? (Step 2) -- 8 Permanent establishment: the fairest nexus of all? (Step 3) -- 9 Distribution of data (Step 4) -- 10 VAT on Data Transactions -- 11 Conclusion.
    Kurzfassung: This book has the merit of being the first book analysing different aspects of data taxation from a wide perspective encompassing not only tax law but also other significant issues related to data, such as data protection and economic inefficiencies. The main aim is to provide data-specific solutions to data-driven problems. In the midst of a number of critical issues and a great deal of uncertainty currently reigning in the field, the authors attempt to put forward easy-to-implement and efficient proposals on the basis of an interdisciplinary analysis. The core idea of this book consists of segregating the utilisation of data into four different yet interdependent steps and constructing the tax law analysis on top of these four corner stones. Step one, occurring in the generation and collection phases of the data’s life cycle, comprises ‘the digital barter’ and other collection of data. Step two, taking place during the processing and analytics phases of the data’s life cycle, consists of microwork. Step three, situated in the storage, processing, analytics and use phases of the data’s life cycle, encompasses aggregation and internal use of data. Step four, materialising during the distribution and use phases of the data’s life cycle, covers sale of data, transfer of data and granting the right to use a database. The main issues occurring in each of the four steps are analysed separately, and yet interdependently, with an emphasis on international tax law. The book also comprises a VAT analysis; suggestion of a new type of tax, namely «data collection tax»; and a brief opinion on a potential future «robo-data tax». The subjects explored in this book are of interest for researchers, lawyers as well as tax administrations. Albeit being an academic publication, the developments made in this contribution are also relevant for the general public. After all, data, the youngest intangible, constitute the raw material of the fourth industrial revolution; and their use and taxation affect each and every citizen!
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  • 14
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264532694
    Sprache: Englisch
    Seiten: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Schlagwort(e): Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Kurzfassung: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
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  • 15
    ISBN: 9789264365872
    Sprache: Englisch
    Seiten: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
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  • 16
    Sprache: Englisch
    Seiten: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Serie: OECD Social, Employment and Migration Working Papers no.283
    Schlagwort(e): Environment ; Social Issues/Migration/Health ; Taxation ; Lithuania
    Kurzfassung: This paper lays out an approach, and a research agenda, for assessing the impact of carbon pricing on household budgets. It relies on a rich set of available data and policy models and combines them in a way that is informative for mapping the gains and losses at the household level in the short term as countries transition to a low-carbon economy. After accounting for direct burdens from higher fuel prices, indirect effects from higher prices of goods other than fuel, and households’ behavioural responses, overall burdens are only mildly regressive. Recycling carbon-tax revenues back to households allows considerable scope for avoiding or cushioning losses for large parts of the population, and existing policy models can be used to design compensation measures that facilitate majority support for carbon tax packages.
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  • 17
    ISBN: 9789264322714
    Sprache: Französisch
    Seiten: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Paralleltitel: Parallele Sprachausgabe Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2): Inclusive Framework on BEPS
    Schlagwort(e): Taxation
    Kurzfassung: Une partie essentielle du projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) consiste à relever les défis fiscaux soulevés par la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adopté un plan novateur visant à mettre à jour les éléments clés du système fiscal international qui n'est plus adapté à l'économie mondialisée et numérisée. Les règles globales anti-érosion de la base d’imposition (règles GloBE) sont un élément clé de ce plan et garantissent que les grandes entreprises multinationales paient un niveau minimum d'impôt sur les revenus générés dans chacune des juridictions où elles opèrent. Plus précisément, les règles GloBE prévoient un système d'imposition coordonné qui prélève un impôt complémentaire sur les bénéfices réalisés dans une juridiction lorsque le taux d'imposition effectif, déterminé sur une base juridictionnelle, est inférieur au taux minimum. Le présent rapport délimite le champ d'application et présente les dispositions opérationnelles et les définitions des règles GloBE. Ces règles ont vocation à être mises en œuvre dans le cadre d'une approche commune et à être introduites dans la législation nationale à partir de 2022.
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  • 18
    Sprache: Englisch
    Seiten: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.59
    Paralleltitel: Parallele Sprachausgabe La conception des régimes d’imposition forfaitaire
    Schlagwort(e): Taxation
    Kurzfassung: Presumptive tax regimes, also known as simplified tax regimes, simplify the tax compliance process for micro and small businesses. By reducing tax compliance costs and levying lower tax rates compared to the standard tax system, these regimes aim at encouraging business formalisation and compliance. They are particularly useful in situations where actual taxable income is difficult to quantify as a taxpayer’s tax base is determined using alternative indicators. Although these regimes exist in many tax systems, they vary greatly in their design. This OECD working paper provides an analytical framework for characterising and comparing these regimes. It also highlights key design aspects that deserve further consideration and lists a series of best practices on the design and administration of these regimes.
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  • 19
    ISBN: 9789264599673
    Sprache: Englisch
    Seiten: 1 Online-Ressource (162 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
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  • 20
    ISBN: 9789264591707 , 9789264716926 , 9789264969605
    Sprache: Französisch
    Seiten: 1 Online-Ressource (133 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2022
    Schlagwort(e): Taxation
    Kurzfassung: Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est un organisme multilatéral pour la transparence fiscale et l'échange de renseignements, au sein duquel plus de 160 juridictions participent sur un pied d'égalité. Le Forum mondial surveille et examine la mise en œuvre des normes internationales d'échange de renseignements sur demande (ERD) et d'échange automatique de renseignements (EAR). L'EAR prévoit l'échange automatique annuel d'un ensemble prédéfini de renseignements sur les comptes financiers entre les autorités fiscales, afin de les aider à s'assurer que le montant correct de l'impôt est payé. Pour s'assurer que la norme EAR est pleinement efficace, le Forum mondial procède à un examen des cadres juridiques nationaux et internationaux de chaque juridiction pour vérifier qu'ils sont complets, ainsi qu'à un examen de l'efficacité de la norme EAR dans la pratique. Le rapport d'examen par les pairs 2022 présente les dernières conclusions des examens des cadres juridiques mis en place par chaque juridiction pour mettre en œuvre la norme EAR. Les résultats se rapportent aux plus de 100 juridictions engagées à commencer l'EAR d'ici 2020. Le rapport contient également, pour la première fois, les résultats des examens initiaux de l'efficacité de la mise en œuvre de la norme dans la pratique. Le présent recueil inclut les versions françaises des rapports d’examen par les pairs des juridictions francophones suivantes : Belgique, France, Liban, Luxembourg, Monaco, Nouvelle-Calédonie et Suisse.
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  • 21
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Serie: OECD Forum on Tax Administration
    Schlagwort(e): KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Kurzfassung: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
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  • 22
    Sprache: Englisch
    Seiten: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Serie: OECD Working Papers on Fiscal Federalism no.44
    Schlagwort(e): Environment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Kurzfassung: This paper investigates the role of fiscal federalism in driving ecological transition, a key challenge in the United Nations’ Sustainable Development Goals agenda. The ecological transition seeks a sustainable society that prioritises natural resource preservation and reduces environmental impacts. The study investigates the link between fiscal federalism institutions and ecological transition policies, focusing on regional and local governments’ role in implementing environmental goals. Despite subnational governments’ commitment to green objectives, comprehensive plan implementation has been limited due to local governments’ incentive schemes and capacity constraints. The paper examines the potential of fiscal federalism institutions, such as fiscal rules, transfers and capacity-building programs, to support ecological transition policies. The research emphasises engaging regional and local governments in the green agenda and highlights the need for tailored approaches in multi-level fiscal governance to effectively achieve environmental goals. By investigating fiscal federalism’s potential contribution to ecological transition, the paper offers valuable insights for policymakers addressing environmental challenges through a multi-level governance approach.
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  • 23
    ISBN: 9789264770669 , 9789264555068 , 9789264824218
    Sprache: Französisch
    Seiten: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallele Sprachausgabe Country-by-Country Reporting – Compilation of 2023 Peer Review Reports: Inclusive Framework on BEPS: Action 13
    Schlagwort(e): Taxation
    Kurzfassung: Dans le cadre du standard minimum de l'action 13, les juridictions se sont engagées à favoriser la transparence fiscale en demandant aux plus grands groupes d'entreprises multinationales de fournir la répartition globale de leurs revenus, impôts et autres indicateurs du lieu de l'activité économique. Ces informations sans précédent sur les opérations de ces groupes à travers le monde renforceront les capacités d'évaluation des risques des autorités fiscales. Le standard minimum de l'action 13 a été traduit dans des termes de référence spécifiques et une méthodologie aux fins du processus d'examen par les pairs. L'examen par les pairs du standard minimum de l'action 13 se déroule annuellement, avec déjà cinq revues annuelles effectuées en 2018, 2019, 2020, 2021 et 2022. Chaque examen annuel est consacré à différents aspects des trois éléments fondamentaux soumis à examen : le cadre juridique et administratif national, le cadre d'échange de renseignements, ainsi que la confidentialité et l'usage approprié des déclarations pays par pays. Ce rapport annuel d'examen par les pairs reflète les résultats du sixième examen qui a examiné tous les aspects de la mise en œuvre. Il contient l'examen de 136 juridictions qui ont fourni des législations ou des informations relatives à la mise en œuvre de la déclaration pays par pays. Le présent recueil inclut les versions en français des rapports d'examen des pays francophones suivants : la Belgique, le Bénin, le Burkina Faso le Cameroun, le Canada, le Congo, la Côte d'Ivoire, Djibouti, la France, le Gabon, Haïti, le Luxembourg, le Maroc, Maurice, la Mauritanie, la Principauté de Monaco, la République démocratique du Congo, le Sénégal, les Seychelles, la Suisse, le Togo et la Tunisie.
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  • 24
    ISBN: 9789264935884
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Argentinien ; Taxation ; Argentina
    Kurzfassung: This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
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  • 25
    Sprache: Französisch
    Seiten: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Serie: Best Practices in Development Co-operation
    Paralleltitel: Parallele Sprachausgabe Policy Guidance on Mitigating the Risks of Illicit Financial Flows in Oil Commodity Trading: Enabling Integrity in the Energy Transition
    Schlagwort(e): Energy ; Taxation ; Development ; Environment ; Governance
    Kurzfassung: Ces orientations stratégiques résultent du programme de travail pluriannuel du Comité d'aide au développement sur les flux financiers illicites (FFI) dans le négoce de produits pétroliers. Elles visent à proposer, au titre de l'aide publique au développement (APD), un ensemble de mesures utiles, réalistes et applicables pour lutter contre les FFI dans le négoce de produits pétroliers. L'objectif est d'accroître la mobilisation des ressources intérieures au profit des populations qui vivent dans les pays en développement producteurs de pétrole, et de favoriser l'intégrité dans le cadre de la transition énergétique, en particulier pour le commerce de carbone.
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  • 26
    ISBN: 9789264464940 , 9789264449527 , 9789264980433
    Sprache: Englisch
    Seiten: 1 Online-Ressource (220 p.) , 21 x 28cm.
    Serie: OECD Fiscal Federalism Studies
    Schlagwort(e): Wohneigentum ; Soziale Ungleichheit ; Grundsteuer ; Einkommensverteilung ; Südkorea ; Norwegen ; USA ; Belgien ; Urban, Rural and Regional Development ; Taxation ; Governance ; Belgium ; Korea, Republic of ; Norway ; United States
    Kurzfassung: This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.
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  • 27
    ISBN: 9789264338395 , 9789264475915 , 9789264854055
    Sprache: Englisch
    Seiten: 1 Online-Ressource (127 p.) , 21 x 28cm.
    Serie: OECD Skills Studies
    Schlagwort(e): IT-Sicherheit ; IT-Berufe ; Bildungspolitik ; Technologiepolitik ; Australien ; Kanada ; Neuseeland ; Großbritannien ; USA ; Employment ; Science and Technology ; Australia ; Canada ; New Zealand ; United Kingdom ; United States
    Kurzfassung: As societies become increasingly digital, cyber security has become a priority for individuals, companies and nations. The number of cyber attacks is exceeding defence capabilities, and one reason for this is the lack of an adequately skilled cyber security workforce. This report analyses the demand for cyber security professionals in Australia, Canada, New Zealand, the United Kingdom and the United States using information contained in online job postings. The analysis looks at recent trends in the demand for workers in different types of cyber security roles, the geographical distribution of cyber security job postings, and the changing skill requirements for professionals in this field. The report also looks at the supply side, zooming in on the landscape of cyber security education and training programmes in England (United Kingdom). It describes the different types of programmes provided in further and higher education, the profile of learners in these programmes and their outcomes. Finally, the report also looks at policies and initiatives adopted in England to make cyber security education and training programmes more accessible and relevant. This report is part of a larger initiative examining the evolution of policies and experiences in the cyber security profession around the world.
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  • 28
    Sprache: Englisch
    Seiten: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Serie: OECD Forum on Tax Administration
    Schlagwort(e): Doppelbesteuerung ; Internationales Steuerrecht ; Internationale Unternehmensbesteuerung ; Welt ; Taxation ; Handbuch
    Kurzfassung: Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a multinational enterprise are covered by multiple bilateral tax treaties. However, most jurisdictions have limited experience in coordinating bilateral MAP and APA cases to offer multilateral certainty. In accordance with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Manual on the handling of Multilateral MAPs and APAs (MoMA) which is intended as a guide to multilateral MAP and APA processes from both a legal and procedural perspective. The MoMA provides tax administrations and taxpayers with basic information on the operation of such procedures and suggests different approaches based on the existing practices of jurisdictions, without imposing a set of binding rules. The MoMA allows tax administrations to explore whether implementation of these procedures is appropriate considering the circumstances of their own MAP and APA programmes and to consider whether the guidance therein may be incorporated in their domestic guidance on MAP or APA processes to provide additional clarity.
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  • 29
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Sprache: Englisch
    Seiten: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Schlagwort(e): Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
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  • 30
    ISBN: 9789264434912
    Sprache: Englisch
    Seiten: 1 Online-Ressource (105 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Togo ; Taxation ; Togo
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
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  • 31
    ISBN: 9789264541351
    Sprache: Englisch
    Seiten: 1 Online-Ressource (158 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
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  • 32
    ISBN: 9789264613348
    Sprache: Englisch
    Seiten: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nicaragua ; Taxation ; Nicaragua
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
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  • 33
    Sprache: Französisch
    Seiten: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe 2023 Progress Report on Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Schlagwort(e): Taxation
    Kurzfassung: Ce rapport examine les conséquences de l'évolution du paysage de la politique fiscale internationale sur la coopération fiscale internationale tout en fournissant une mise à jour du rapport publié en mai 2022, "Coopération fiscale pour le XXIe siècle". Il analyse la manière dont les principes énoncés dans le rapport de 2022 sont intégrés par les membres du cadre inclusif OCDE/G20 sur le BEPS dans la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie, en se concentrant sur Montant A et les règles GloBE. En outre, il montre que les principes du rapport 2022 au-delà de l'impôt sur le revenu des sociétés se traduisent en actions, par exemple avec des solutions technologiques pour collecter et utiliser efficacement les informations liées à l'impôt sur le revenu. Enfin, il souligne certains des développements récents en matière de renforcement des capacités, comme demandé par le rapport 2022, et identifie une partie du travail qui reste à faire pour garantir des résultats pérennes et atteindre les Objectifs de développement durable. Le rapport propose des possibles domaines à considérer et les prochaines étapes pour poursuivre les efforts visant à renforcer la coopération internationale dans un contexte où les règles internationales sont de plus en plus coordonnées. Ce rapport a été préparé par l'OCDE pour éclairer les discussions lors de la réunion de mai 2023 des ministres des Finances et des gouverneurs des banques centrales du G7, à la demande de la présidence japonaise du G7.
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  • 34
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Sprache: Englisch
    Seiten: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Schlagwort(e): Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Kurzfassung: This report presents policy reform options to support Lithuania in meeting its climate neutrality target. It takes stock of Lithuania’s current and planned climate policies and assesses their potential for meeting the country’s climate ambitions. The report details the results of modelling carried out to assess the effectiveness of different policy scenarios, an analysis of carbon pricing and the role of innovation, an assessment of financial needs in the transition to net zero, and an analysis of the distributional implications of carbon pricing. Bringing together these findings the report offers recommendations for policy reform, highlighting the importance of setting price signals complemented by innovation support, as well as the potential of revenue recycling options in alleviating distributional concerns.
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  • 35
    Sprache: Englisch
    Seiten: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Serie: OECD Working Papers on Fiscal Federalism no.43
    Schlagwort(e): Environment ; Taxation ; Development
    Kurzfassung: This paper explores the nexus between decarbonisation and intergovernmental fiscal relations, focusing on related challenges and reform options. It highlights the significant role of subnational governments in tackling climate change. Subnational and national governments share responsibilities in areas such as taxation, spending and regulation pertaining to environmental protection, as well as climate change mitigation and adaptation, which calls for effective intergovernmental co-operation to align policy objectives and implementation strategies. The paper outlines decarbonisation requirements across sectors and discusses subnational government involvement in service delivery, investment, revenue generation and regulatory frameworks. Policy options to strengthen subnational contributions to national decarbonisation goals are presented. While focusing primarily on OECD countries, the paper acknowledges the need for improved information on subnational decarbonisation efforts in both advanced and developing countries.
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  • 36
    ISBN: 9789264893955
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Schlagwort(e): Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Kurzfassung: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
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  • 37
    Sprache: Englisch
    Seiten: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Schlagwort(e): Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Kurzfassung: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
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  • 38
    ISBN: 9789264432659
    Sprache: Französisch
    Seiten: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Schlagwort(e): Taxation
    Kurzfassung: Depuis son approbation en 2014, la Norme d’échange automatique de renseignements relatifs aux comptes financiers en matière fiscale a été mise en œuvre par des juridictions et des institutions financières du monde entier. À la lumière de l’expérience acquise et compte tenu de l’accélération de la transformation numérique des marchés financiers, un examen complet de la Norme a été entrepris. De ce fait, cette publication comprend le Cadre de déclaration des Crypto-actifs (CDC) et les modifications apportées à la Norme commune de déclaration (NCD), ainsi que les Commentaires et les cadres d’échange de renseignements associés, tel qu'approuvé par le Comité des affaires fiscales, qui constituent désormais collectivement les Normes internationales d’échange automatique de renseignements en matière fiscale. Le CDC régit l’échange automatique de renseignements fiscaux sur les Crypto-actifs et a été élaboré en réponse à la croissance rapide du marché des Crypto-actifs et pour éviter que les avancées récemment réalisées en matière de transparence fiscale à l’échelle mondiale ne s’érodent progressivement. La NCD a été modifiée afin d’inclure certains produits de monnaie électronique et certaines monnaies numériques de banque centrale dans son champ d’application. Des modifications ont également été apportées pour faire en sorte que les investissements indirects dans des Crypto-actifs par l’intermédiaire de produits dérivés et de fonds de placement soient désormais couverts par la NCD. D’autres modifications ont en outre été introduites afin de renforcer les obligations de diligence raisonnable et de déclaration et de prévoir une exception pour les entités qui sont de véritables organisations à but non lucratif. Cette publication comprend également la Recommandation de l'OCDE sur les normes internationales d'échange automatique de renseignements en matière fiscale, qui couvre à la fois le CDC et la NCD modifiée.
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  • 39
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264273498 , 9789264665484 , 9789264580060
    Sprache: Englisch
    Seiten: 1 Online-Ressource (169 p.) , 21 x 28cm.
    Serie: OECD Environmental Performance Reviews
    Schlagwort(e): Umweltpolitik ; Umweltschutz ; USA ; Energy ; Environment ; Governance ; Development ; United States ; Amtliche Publikation
    Kurzfassung: The United States, the world’s largest economy, has made progress in reducing several environmental pressures while maintaining one of the highest Gross Domestic Products per capita in the world. It has decoupled emissions of greenhouse gases, air pollutants, water abstractions and domestic material consumption from economic and population growth. However, high consumption levels, intensive agricultural practices, climate change and urban sprawl continue to put pressure on the natural environment. Despite the recent acceleration of action to address climate change, further efforts are needed to achieve the goal of net-zero greenhouse gas emissions by 2050. The United States is also among the major contributors to marine litter with serious consequences for communities and the environment. The review provides 30 recommendations to help the United States improve its environmental performance, with a special focus on marine litter and a cross-cutting focus on environmental justice. This is the third Environmental Performance Review of the United States. It provides an independent, evidence-based evaluation of the country’s environmental performance over the past decade.
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  • 40
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264627376 , 9789264507371 , 9789264452107
    Sprache: Französisch
    Seiten: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Tax Morale: What Drives People and Businesses to Pay Tax?
    Schlagwort(e): Taxation ; Development ; Finance and Investment ; Governance
    Kurzfassung: Découvrir ce qui motive le civisme fiscal - la volonté intrinsèque de payer l'impôt - peut grandement aider les gouvernements à concevoir des politiques fiscales et à les administrer, en particulier dans les pays en développement où les taux de conformité sont faibles. Ce rapport s'appuie sur des recherches antérieures de l'OCDE pour identifier certains des principaux moteurs socio-économiques et institutionnels du civisme fiscal dans les pays en développement, et cherche à vérifier les preuves du contrat social en examinant l'impact des services publics sur le civisme fiscal. Il utilise également de nouvelles données sur la certitude fiscale comme point d'entrée pour explorer le civisme fiscal des entreprises, où la recherche existante est très limitée. Enfin, le rapport identifie une série de facteurs liés au système fiscal susceptibles d'affecter la prise de décision des entreprises, la manière dont ils varient d'une région à l'autre, et suggère quelques domaines de recherche future. Dans l'ensemble, le rapport fournit une série de suggestions pour la poursuite des travaux et la manière dont les considérations relatives au civisme fiscal peuvent être intégrées dans des stratégies holistiques de conformité fiscale.
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  • 41
    ISBN: 9789264935662
    Sprache: Englisch
    Seiten: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lesotho ; Taxation ; Lesotho
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Lesotho. It refers to Phase 1 only (Legal and Regulatory Framework).
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  • 42
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.159
    Schlagwort(e): Taxation ; Science and Technology ; Governance
    Kurzfassung: This document reports on the final output of the OECD microBeRD+ project. Drawing on the outcomes of previous work, this study presents new evidence on the impact of business R&D support policies – tax incentives and direct forms of support – on business R&D investment (R&D input additionality) and the innovation and economic performance of firms (R&D output additionality). The report also provides an exploratory analysis of R&D spillovers.
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  • 43
    Sprache: Englisch
    Seiten: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.63
    Schlagwort(e): Taxation ; Science and Technology ; Finance and Investment
    Kurzfassung: Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified intangible assets. This paper proposes a methodology to build indicators comparing the effect of income-based tax incentives for R&D and innovation on firms' incentives to make R&D intangible investments. It provides insights into how such incentives affect firms' decisions on whether, where and how much to invest in R&D intangibles. These indicators are used to illustrate the extent to which these tax incentives may create potential distortions to firms' investment, protection and commercialisation decisions. The model is further developed to account for the design changes to such tax incentives introduced by the OECD/G20 Base Erosion and Profit Shifting minimum standard.
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  • 44
    Sprache: Französisch
    Seiten: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe International Tax and Africa: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Schlagwort(e): Taxation ; Development
    Kurzfassung: Ce rapport reflète la coopération de l'OCDE avec l'Afrique en matière fiscale et l'importance de l'agenda fiscal international pour les économies africaines. Il aborde les efforts relatifs à la mobilisation des ressources intérieures (MRI) dans le cadre des objectifs et des priorités de la politique africaine, notamment l'Agenda 2063 de l'union africaine, et les actions à entreprendre pour permettre de poursuivre la MRI en Afrique. Ce rapport analyse l'implication africaine dans les débats concernant l'impôt sur les sociétés et la manière dont la participation africaine pourrait être davantage améliorée au niveau de la définition des politiques et des discussions techniques. Plus particulièrement, il montre comment les voix africaines ont façonné la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie et aborde les bénéfices que les pays africains peuvent en retirer ainsi que les défis liés à sa mise en œuvre. De plus, le rapport présente un aperçu des initiatives de l'OCDE visant à soutenir le renforcement des capacités en matière fiscale en Afrique, dont beaucoup ont été menées en partenariat avec d'autres organisations internationales et régionales. Enfin, ce rapport aborde l'agenda de politique fiscale d'une manière plus générale, y compris la TVA, la transparence fiscale, la délinquance fiscale, la numérisation des administrations fiscales, ainsi que la fiscalité et l'informalité. Ce rapport a été préparé par l'OCDE pour alimenter les débats ayant lieu lors de la Table ronde pour l'Afrique en octobre 2023 à Marrakech, organisée par les ministres des Finances et les gouverneurs de banque centrale du G7.
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  • 45
    ISBN: 9789264336490 , 9789264363779 , 9789264954922
    Sprache: Englisch
    Seiten: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Kurzfassung: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
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  • 46
    ISBN: 9789264507906
    Sprache: Englisch
    Seiten: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grönland ; Taxation ; Greenland
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
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  • 47
    ISBN: 9789264421332
    Sprache: Englisch
    Seiten: 1 Online-Ressource (175 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Saint Vincent and the Grenadines.
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  • 48
    Sprache: Französisch
    Seiten: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.59
    Paralleltitel: Parallele Sprachausgabe The design of presumptive tax regimes
    Schlagwort(e): Taxation
    Kurzfassung: Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des taux d’imposition inférieurs à ceux du régime réel d’imposition, ces régimes visent à encourager la formalisation et la conformité fiscale des entreprises. Ils sont particulièrement utiles dans les situations où le revenu imposable réel est difficile à quantifier et déterminent l'assiette fiscale à l'aide d'indicateurs alternatifs. Bien que ces régimes existent dans de nombreux systèmes fiscaux, leur conception varie considérablement. Ce document de travail de l'OCDE présente un cadre d’analyse qui permet de caractériser et comparer ces régimes. Il met également en lumière les principaux aspects de la conception qui méritent un examen plus approfondi et énumère une série de bonnes pratiques pour la conception et l’administration de ces régimes.
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  • 49
    ISBN: 9789264801721 , 9789264984745 , 9789264872721
    Sprache: Französisch
    Seiten: 1 Online-Ressource (328 p.) , 21 x 28cm.
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Schlagwort(e): Taxation
    Kurzfassung: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du cinquième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2022, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
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  • 50
    ISBN: 9789264633513
    Sprache: Deutsch
    Seiten: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Serie: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Paralleltitel: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Paralleltitel: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS
    Schlagwort(e): Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 ist die Bewältigung der steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen konkret die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindestsatz liegt. Dieser Bericht klärt den Anwendungsbereich und enthält die verfügenden Bestimmungen und Definitionen der GloBE-Vorschriften. Diese Vorschriften sollen im Rahmen eines gemeinsamen Ansatzes umgesetzt und ab 2022 in nationales Recht überführt werden.
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  • 51
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264920354
    Sprache: Französisch
    Seiten: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Corporate Tax Statistics, Fourth Edition
    Schlagwort(e): Taxation
    Kurzfassung: Statistiques de l'impôt sur les sociétés est une publication phare de l'OCDE sur l'impôt sur les sociétés, et comprend des informations sur l'impôt sur les sociétés, l'activité des entreprises multinationales, et les pratiques d'érosion de la base d'imposition et de transfert de bénéfices (BEPS). Cette publication comprend des données sur les taux d'imposition des sociétés, les recettes, les taux d'imposition effectifs et les incitations fiscales à la R&D et l'innovation, entre autres séries de données. Les Statistiques de l'impôt sur les sociétés comprennent également des données anonymes et agrégées pays par pays qui donnent un aperçu des activités fiscales et économiques de milliers de groupes d'entreprises multinationales opérant dans le monde entier. Statistiques de l'impôt sur les sociétés a été un résultat clé de l'Action 11 du projet BEPS de l'OCDE/G20, qui visait à améliorer la mesure et le suivi de l'évasion fiscale. Cette quatrième édition de la base de données contient une expansion des données anonymes et agrégées pays par pays ainsi que, pour la première fois, des informations sur les taux de retenue à la source standard pour les juridictions membres de l'OCDE et du Cadre inclusif.
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  • 52
    Sprache: Englisch
    Seiten: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Serie: OECD Working Papers on Fiscal Federalism no.42
    Schlagwort(e): Finanzpolitik ; Geldpolitik ; Öffentliche Finanzen ; Gemeindefinanzen ; Länderfinanzen ; Kriegsfolgen ; Energiepreis ; Inflation ; OECD-Staaten ; Energy ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Kurzfassung: Less than two years after the start of the COVID-19 pandemic, Russia’s illegal, unprovoked and unjustifiable war of aggression against Ukraine has triggered the biggest military confrontation in Europe since World War II. Many OECD countries have reacted to Russia’s aggression by providing military and humanitarian aid to Ukraine and by imposing economic sanctions on Russia, which has accentuated supply chain disruptions, especially in the energy sector. A combination of these supply shocks with a demand shock caused by expansionary fiscal and monetary policies to tackle the pandemic has created inflationary pressures on a scale not seen in decades. Central banks around the world are acting to fulfil their price stability mandates by increasing interest rates and by engaging in quantitative tightening (primarily the selling of government bonds to reduce central bank balance sheets), all of which put pressure on borrowing costs at a time when governments are engaging in expansionary fiscal policy to alleviate the impact of inflation. The objective of this policy note is to examine the main consequences of this challenging environment for the fiscal stance of different levels of governments. These include the weakening outlook for government revenues in times of high expenditure pressures from a more rapid energy transition as well as high borrowing costs.
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  • 53
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264622173 , 9789264626126 , 9789264859616
    Sprache: Englisch
    Seiten: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Schlagwort(e): Arbeitslosigkeit ; Öffentliche Sozialleistungen ; Arbeitslosenversicherung ; USA ; Employment ; Social Issues/Migration/Health ; United States
    Kurzfassung: Protecting people, rather than specific jobs, plays a key role in promoting labour-market inclusiveness and dynamism. Effective unemployment benefits reduce inequality, and facilitate a good match between workers’ skills and job requirements. They are a crucial policy lever for adapting to the major societal, technological and environmental transitions of our time. This report on the United States is the second of a number of OECD country reviews of income support policies. Each report analyses key policy challenges, discusses recent reform initiatives, and identifies good practices from other OECD countries. The report examines the reach and generosity of unemployment insurance and other income support for working age households, with a special focus on disadvantaged labour market groups. What are key gaps in benefit receipt between wage- and salaried employees and non-standard workers (part-time workers, those on temporary contracts, and self-employed workers including own-account workers)? What factors, including race/ethnicity and gender, drive non-entitlement to unemployment compensation? The report examines these questions, considers the impact of recent extensions to the unemployment insurance programme in response to the COVID pandemic, and outlines policy directions for strengthening out-of-work support.
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  • 54
    Sprache: Englisch
    Seiten: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.61
    Schlagwort(e): Environment ; Taxation
    Kurzfassung: Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support: the Net Effective Carbon Rates (Net ECR). This exercise is made possible by combining the two OECD databases: the Taxing Energy Use and Effective Carbon Rates database (the backbone of the newly established OECD series on Carbon Pricing and Energy Taxation) and the Inventory of Support Measures for Fossil Fuels. The paper then explores potential use cases of this new indicator. In particular, it explains how the Net ECR can be used to calculate fossil fuel support (FFS) against external carbon pricing benchmarks and why such an approach facilitates comparisons of FFS across countries and over time. The paper’s conclusions include avenues for future research.
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  • 55
    Sprache: Englisch
    Seiten: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Working Papers no.2023/03
    Schlagwort(e): Taxation ; Science and Technology ; Industry and Services
    Kurzfassung: Despite the increasing adoption of income-based tax incentives for R&D and innovation in the OECD area and beyond, evidence on the availability, design, generosity and actual cost of these incentives remains scarce. This report helps fill this gap by documenting government efforts to provide preferential tax treatment of economic outputs of innovation activities. Drawing on the responses of national contact points to the OECD KNOWINTAX surveys carried out in 2020 and 2021, it presents new evidence on the cost (foregone tax revenues) and uptake of income-based-tax incentives by businesses in 2019, and tracks their distribution by firm size and industry and their evolution over the 2000-2019 period.
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  • 56
    Sprache: Englisch
    Seiten: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.60
    Schlagwort(e): Taxation
    Kurzfassung: Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on BEPS (IF), covering all OECD countries and EU countries. It outlines differences in the design of such incentives that may translate into differences in the tax benefits offered. The information collected and reported in this paper is a first step towards a more systematic comparison of tax support policies for R&D and Innovation.
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  • 57
    Sprache: Englisch
    Seiten: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.62
    Schlagwort(e): Taxation ; Science and Technology ; Finance and Investment
    Kurzfassung: The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The globalisation of R&D together with the greater mobility of intangible income may have contributed to the rise in such incentives to attract and retain R&D and innovation activity while preventing the transfer of taxable base to other countries. This paper documents the changes to the availability and design of income-based tax incentives from 2000 onwards for 48 countries, including all OECD countries and EU countries. Building on this, the paper analyses trends in the generosity of income-based tax support over time by building indicators of effective tax rates that can provide insights into the impact of Action 5 of the OECD/G20 Base Erosion and Profit Shifting project.
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  • 58
    Sprache: Englisch
    Seiten: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Serie: OECD Economics Department Working Papers no.1765
    Schlagwort(e): Economics ; Taxation
    Kurzfassung: Business investment in OECD countries has remained weak, in particular since the 2008 global financial crisis. At the same time, the cost of capital has significantly and steadily decreased over the last thirty years, reflecting a fall in both interest rates and corporate tax rates. This raises the question of whether business investment still responds to the cost of capital and thus whether corporate tax policy can support investment. This paper analyses trends in business investment and in the cost of capital in OECD countries over the past three decades. Then, it investigates empirically the sensitivity of business investment to corporate taxation, and how this sensitivity varies across firm, investment and tax-design characteristics. Panel regressions at the firm and industry levels confirm that business investment rates are negatively related to corporate taxation, measured by country-level forward-looking effective tax rates. However, the tax sensitivity of business investment has fallen significantly since the global financial crisis. It also differs significantly across firms, assets, and corporate tax design characteristics. Overall, the estimation results suggest that a nuanced and granular approach to corporate tax policy, accounting for heterogeneity in tax sensitivity, is needed to support investment effectively. The paper discusses possible policy options, including the reduction of non-profit taxes, the use of targeted corporate income tax instruments, and the use of more generous capital allowances where they may induce strong investment responses.
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  • 59
    Online-Ressource
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    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Schlagwort(e): Internationale Unternehmensbesteuerung ; Steuerpolitik ; Internationales Steuerrecht ; Internationale Zusammenarbeit ; Afrika ; OECD-Staaten ; Taxation ; Development
    Kurzfassung: This report reflects on the OECD's co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union's Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD's initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
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  • 60
    ISBN: 9789264662810
    Sprache: Englisch
    Seiten: 1 Online-Ressource (145 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Paraguay ; Taxation ; Paraguay
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Paraguay. It refers to Phase 1 only (Legal and Regulatory Framework).
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  • 61
    Sprache: Englisch
    Seiten: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Mise à jour 2023 de la feuille de route G20/OCDE sur les pays en développement et la fiscalité internationale : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20
    Schlagwort(e): Internationales Steuerrecht ; Steuervermeidung ; Internationale Zusammenarbeit ; Unternehmensbesteuerung ; Welt ; Taxation ; Development
    Kurzfassung: This report is the third focused assessment of tax and development issues produced for G20 Finance Ministers and Central Bank Governors. It takes stock of progress by developing countries in the context of their engagement with the OECD/G20 Inclusive Framework, an international collaboration of over 140 countries and jurisdictions working together to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment. Building on the 2022 Roadmap on Developing Countries and International Tax, the report refines and focuses on the range of actions to be undertaken in support of developing countries' key international tax priorities, including, in particular, the internationally agreed standards on Country-by-Country reporting and the Global Anti-Base Erosion (GloBE) Rules which will put in place a global minimum tax for large multinational enterprises.
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  • 62
    ISBN: 9789264642393
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS
    Schlagwort(e): Digitalisierung ; Globalisierung ; Gewinnverlagerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two of this plan and ensure multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate. This report contains the model treaty provision to give effect to the STTR, together with an accompanying commentary explaining the purpose and operation of the STTR.
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  • 63
    ISBN: 9789264903586
    Sprache: Englisch
    Seiten: 1 Online-Ressource (231 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Antigua and Barbuda.
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  • 64
    ISBN: 9789264746619
    Sprache: Englisch
    Seiten: 1 Online-Ressource (147 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Kurzfassung: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for Anguilla.
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  • 65
    Sprache: Französisch
    Seiten: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Enhancing International Tax Transparency on Real Estate: OECD Report to G20 Finance Ministers and Central Bank Governors
    Schlagwort(e): Taxation
    Kurzfassung: À la demande de la Présidence indienne du G20, ce rapport examine l'état actuel de transparence fiscale concernant les biens immobiliers détenus par des étrangers. Il explore également comment les progrès récents dans d'autres cadres de transparence fiscale, tels que la norme commune de déclaration OCDE/G20, et les développements politiques plus larges, tels que les travaux du Groupe d'Action financière (GAFI) sur le propriétaire effectif, pourraient apporter des éclaircissements pour des améliorations possibles de la transparence fiscale dans le domaine de l'immobilier sur une base volontaire. Le rapport est organisé en trois sections principales. La première traite des risques potentiels de conformité en matière fiscale dans le domaine des biens immobiliers étrangers et des avantages d'une transparence fiscale accrue dans ce domaine. La seconde présente les principales caractéristiques nationales et internationales d'un cadre de transparence fiscale réussi, tandis que la dernière section identifie les améliorations potentielles à court terme et autres améliorations structurelles de l'architecture actuelle.
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  • 66
    ISBN: 9789264766297
    Sprache: Englisch
    Seiten: 1 Online-Ressource (163 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Belize.
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  • 67
    ISBN: 9789264674578
    Sprache: Französisch
    Seiten: 1 Online-Ressource (114 p.) , 16 x 23cm.
    Serie: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Paralleltitel: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Schlagwort(e): Taxation ; Togo
    Kurzfassung: Cette publication contient le rapport d'examen par les pairs 2023 sur l'échange de renseignements sur demande du Togo. Le rapport se réfère uniquement à la Phase 1 de l'évaluation (cadre juridique).
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  • 68
    ISBN: 9789264684928
    Sprache: Englisch
    Seiten: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
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  • 69
    ISBN: 9789264613287
    Sprache: Englisch
    Seiten: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
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  • 70
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    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.64
    Schlagwort(e): Taxation ; Finance and Investment
    Kurzfassung: This paper investigates two closely related questions concerning the responses of Multi-National Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from the ORBIS database. First, the paper provides new evidence on the heterogeneity of investment responses to taxation across multinational firms. This paper finds that profit shifting opportunities, access to credit, and market power at the group level are associated with decreased investment sensitivity to taxation among MNE subsidiaries. Second, a new empirical approach is used to investigate how tax changes at the host jurisdiction level affect investment at the MNE group level and whether there are propagation effects to foreign subsidiaries within the same MNE group. This paper finds that taxation in one jurisdiction in which an MNE is active is positively associated with investment in its subsidiaries in other jurisdictions. This finding suggests that the well-document negative relationship between taxation and MNE investment within a host jurisdiction masks the MNE rebalancing the location of its investment to other host jurisdictions in response to changes in cross-jurisdictional tax rate differentials rather than purely decreasing its investment globally.
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  • 71
    ISBN: 9789264608498
    Sprache: Englisch
    Seiten: 1 Online-Ressource (123 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles
    Kurzfassung: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
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  • 72
    Sprache: Englisch
    Seiten: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.66
    Schlagwort(e): Taxation
    Kurzfassung: This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.
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  • 73
    Sprache: Englisch
    Seiten: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.65
    Schlagwort(e): Employment ; Taxation
    Kurzfassung: This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally subject to lower ETRs than wage income at the personal level. In many countries, capital income is also tax-favoured even when considering taxes paid by both firms and individuals, although the gap between labour and capital income taxation tends to be smaller than when considering only personal-level taxes. The gap between ETRs on labour and capital income varies between countries and grows with income levels in some. The paper highlights that differential tax treatment of labour and capital income can affect the efficiency and equity of tax systems.
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  • 74
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    Paris : OECD Publishing
    ISBN: 9789264556300 , 9789264882157 , 9789264848115
    Sprache: Englisch
    Seiten: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Schlagwort(e): Steuereinnahmen ; Ökosteuer ; Umweltökonomische Gesamtrechnung ; OECD-Staaten ; Taxation ; Environment
    Kurzfassung: This report presents the OECD methodological guidelines for compiling Environmentally Related Tax Revenue accounts. The guidelines are in line with the System of Environmental Economic Accounting and ensure consistency with national and international data sources and manuals. The OECD guidelines are based on those of Eurostat with refinements and additional memo items. First, revenue from greenhouse gas taxes is split into two sub-categories: an energy-related part (recorded as an energy tax) and a non-energy-related part (recorded as a pollution tax). Second, four "memo items" are introduced to enhance the relevance of the accounts for policy work: (i) certain land taxes, (ii) taxes on oil and natural gas extraction, (iii) taxes on the resource rent and (iv) elevated VAT levied on environmentally related tax bases. The practical application of these guidelines was successfully pilot-tested in 2018-19, and the guidelines were implemented in the 2019 and 2021 rounds of data collection from OECD member and partner countries. The results show that it is feasible to compile the accounts, including the refinements and the additions outlined in this document, across OECD and beyond.
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  • 75
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    Paris : OECD Publishing
    ISBN: 9789264626812 , 9789264592452 , 9789264457225
    Sprache: Spanisch
    Seiten: 1 Online-Ressource (314 p.) , 21 x 28cm.
    Serie: Caminos de Desarrollo
    Paralleltitel: Parallele Sprachausgabe Multi-dimensional Review of the Dominican Republic: Towards Greater Well-being for All
    Schlagwort(e): Education ; Social Issues/Migration/Health ; Employment ; Taxation ; Development ; Finance and Investment ; Science and Technology ; Dominican Republic
    Kurzfassung: La República Dominicana ha experimentado importantes avances socioeconómicos en las últimas décadas. El país ha sido una de las principales economías de América Latina y el Caribe en términos de crecimiento económico, alcanzando el estatus de economía de ingreso medio-alto en 2011. Sin embargo, los avances en las diferentes dimensiones del bienestar han sido insuficientes. En particular, las disparidades socioeconómicas y territoriales siguen siendo importantes, y las instituciones públicas aún enfrentan desafíos relevantes. Para que la República Dominicana avance en una senda de desarrollo más inclusivo y sostenible, es necesario abordar tres dimensiones críticas. En primer lugar, proporcionar empleos de calidad para todos, con especial énfasis en impulsar la formalización y la transformación productiva. En segundo lugar, movilizar más financiamiento público y privado para el desarrollo, con sistemas fiscales más progresivos y eficaces, un gasto público más eficiente, y mercados de capitales más profundos. En tercer lugar, acelerar la transformación digital para impulsar la productividad, mejorar la inclusión y apoyar la creación de empleo.
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  • 76
    Sprache: Französisch
    Seiten: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe G20/OECD Roadmap on Developing Countries and International Taxation Update 2023: OECD Report to the G20 Finance Ministers and Central Bank Governors
    Schlagwort(e): Taxation ; Development
    Kurzfassung: Ce rapport est la troisième évaluation ciblée sur les questions de fiscalité et de développement réalisée à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20. Il fait le point sur les progrès réalisés par les pays en développement dans le cadre de leur engagement avec le Cadre inclusif OCDE/G20, une collaboration internationale de plus de 140 pays et juridictions qui travaillent ensemble pour lutter contre l'évasion fiscale, améliorer la cohérence des règles fiscales internationales et assurer un environnement fiscal plus transparent. S'appuyant sur la Feuille de route 2022 sur les pays en développement et la fiscalité internationale, le rapport précise et concentre l'éventail des actions à entreprendre pour soutenir les principales priorités des pays en développement en matière de fiscalité internationale, notamment les normes convenues au niveau international sur la déclaration pays par pays ainsi que les règles mondiales de lutte contre l'érosion de la base d'imposition (GloBE) qui mettront en place un impôt minimum mondial pour les grandes entreprises multinationales.
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  • 77
    ISBN: 9789264377271
    Sprache: Französisch
    Seiten: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallele Sprachausgabe Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two): Inclusive Framework on BEPS
    Schlagwort(e): Taxation
    Kurzfassung: Un élément clé du Projet sur l'érosion de la base d'imposition et le transfert de bénéfices (BEPS) de l'OCDE et du G20 consiste à relever les défis fiscaux découlant de la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adhéré à un plan novateur – la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie – afin de mettre à jour des éléments clés du système fiscal international qui ne sont plus adaptés à une économie mondialisée et numérisée. Les règles globales anti-érosion de la base d'imposition et la règle d'assujettissement à l'impôt (RAI) sont des éléments constitutifs clés du Pilier Deux de ce plan et garantissent que les entreprises multinationales paient un niveau minimum d'imposition sur les revenus réalisés dans chacune des juridictions où elles exercent leurs activités. Plus précisément, la RAI est une règle conventionnelle qui protège le droit des membres du Cadre inclusif qui sont des pays en développement d'imposer certains paiements intragroupes, lorsque ceux-ci sont soumis à un impôt nominal sur le revenu des sociétés inférieur au taux minimum. Ce rapport contient le modèle de disposition conventionnelle donnant effet à la RAI, ainsi que des commentaires expliquant l'objectif et le fonctionnement de la RAI.
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  • 78
    ISBN: 9789264959767
    Sprache: Englisch
    Seiten: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Färöer ; Taxation ; Faroe Islands
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands.
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  • 79
    Sprache: Englisch
    Seiten: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Serie: Best Practices in Development Co-operation
    Paralleltitel: Parallele Sprachausgabe Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique
    Schlagwort(e): Energy ; Taxation ; Development ; Environment ; Governance
    Kurzfassung: This Policy Guidance is a product of the Development Assistance Committee's multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.
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  • 80
    Sprache: Englisch
    Seiten: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20
    Schlagwort(e): Grundeigentum ; Immobilien ; Auslandsinvestition ; Fiskalische Transparenz ; Steuer ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy developments, such as the Financial Action Task Force's work on beneficial ownership, could inform possible improvements to tax transparency in the area of real estate on a voluntary basis. The report is set out in three main sections. The first addresses the potential tax compliance risks in the area of foreign real estate holdings and highlights the benefits of enhanced tax transparency in this area. The second outlines the key domestic and international features required for a successful tax transparency framework. The final section identifies potential short-term and structural improvements to the existing architecture.
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  • 81
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    Amsterdam : Leiden University Press
    ISBN: 9400604491 , 9789400604490
    Sprache: Englisch
    Seiten: 1 Online-Ressource (286 pages) , illustrations
    Serie: Global Connections: Routes and Roots
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als Simonow, Joanna, 1986 - Ending famine in India
    Schlagwort(e): 1890-1950 ; Unterernährung ; Indisch ; Ernährungssicherung ; Ernährungswissenschaft ; Nahrungsmittelhilfe ; Religion ; Kolonialismus ; Indien ; Großbritannien ; USA ; Food supply History 19th century ; Food supply History 20th century ; Agriculture History 19th century ; Agriculture History 20th century ; Food security History 19th century ; Food security History 20th century ; Famines History 19th century ; Famines History 20th century ; Food and Society ; Ethical issues: scientific and technological developments ; HISTORY / Asia / India & South Asia ; HISTORY / North America ; SCIENCE / History ; Cultural studies: food and society ; Asian history ; Asian Studies ; AS ; Food Studies ; FOOD ; History ; HIS ; Science and Technology ; SC & TECH ; South East Asia ; SEASIA ; Colonialism, Decolonialism, Famine, Nationalist politics, Food Technology, Nutritional Science ; Indien ; Hungersnot ; Nahrungsmittelhilfe ; Ernährungssicherung ; Geschichte 1890-1950
    Kurzfassung: The task of ending famine in India was taken up by many at the beginning of the twentieth century. Only decades earlier, famine in India had been believed to be a necessary evil. Now it was the reason for the increasing activities of doctors, nutritionists, social reformers, agricultural experts, missionaries, anti-colonial activists and colonial administrators, all involved in temporary relief and finding permanent solutions to famine
    Anmerkung: "Amsterdam University Press"
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  • 82
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    Cham : Springer International Publishing | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031394935
    Sprache: Englisch
    Seiten: 1 Online-Ressource(IX, 105 p. 16 illus., 8 illus. in color.)
    Ausgabe: 1st ed. 2023.
    Serie: The Evolving American Presidency
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als
    Schlagwort(e): America ; Executive power. ; Communication in politics. ; Political leadership. ; Außenpolitik ; Ausnahmezustand ; Regierungschef ; Vollziehende Gewalt ; Information ; Kommunikation ; Kommunikationspolitik ; Informationspolitik ; Sanktion ; USA
    Kurzfassung: Chapter 1: Presidential Rhetoric and US Foreign Policy -- Chapter 2: Presidential Powers and National Emergencies -- Chapter 3: Presidential Rhetoric and National Emergencies -- Chapter 4: Sanction Rhetoric and Sanction Activities -- Chapter 5: Tough Talk in US Foreign Policy.
    Kurzfassung: This book examines how presidents utilize their emergency powers, as well as factors that influence presidential rhetoric in U.S. foreign policy and declarations of national emergencies. Although scholars have examined presidential rhetoric and the influence it has on various policy arenas, this project is the first to take a text analytic approach to assess the nature of presidential rhetoric in the area of U.S. foreign policy and declarations of national emergencies. Broadly, Ouyang and Morgan seek to understand (1) how presidents exercise their authority to declare national emergencies and (2) how presidential rhetoric associated with each declaration of national emergencies changes over time. They begin by providing an overview of the development of presidential emergency powers. Then, they analyze the nature of presidential rhetoric in the context of U.S. foreign policy and national emergencies. Finally, they assess the strategic use of rhetoric in national emergency declarations and evaluate how this influences the implementation of economic sanctions stemming from these policies. In addressing these questions, this book helps to advance our understanding of U.S. foreign policy generally, national emergencies specifically, as well as the impact of presidential rhetoric on the policy selection and execution. Yu Ouyang is Associate Professor of Political Science at Purdue University Northwest, USA. He received his undergraduate degree from Valdosta State University and his PhD from the University of Kentucky. His research on U.S. executive politics and quantitative methods has appeared in Congress & the Presidency, Presidential Studies Quarterly, Public Administration Review, and Social Science Quarterly. His recent book examines Donald Trump’s use of Twitter: Trump, Twitter, and the American Democracy: Political Communication in the Digital Age. Michael A. Morgan is Associate Professor of Political Science at Marietta College, USA. He received his undergraduate degree from Marietta College and his MA and PhD from the University of Kentucky. His research focuses primarily on American foreign policy and international security. He has had work published in Presidential Studies Quarterly and Contemporary Cases in U.S. Foreign Policy.
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  • 83
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    Singapore : Springer Nature Singapore | Singapore : Imprint: Palgrave Macmillan
    ISBN: 9789819922369
    Sprache: Englisch
    Seiten: 1 Online-Ressource(XXXVII, 128 p. 6 illus., 5 illus. in color.)
    Ausgabe: 1st ed. 2023.
    Paralleltitel: Erscheint auch als
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    Schlagwort(e): International relations. ; Political planning. ; Globalization. ; Internationale Politik ; Internationales politisches System ; Position ; Herrschaftssystem ; Politisches Verhalten ; Internationaler Konflikt ; Thukydides-Falle ; China ; USA
    Kurzfassung: Chapter 1: The Rise of China -- Chapter 2: The Evolution of China-US Relations -- Chapter 3: The Thucydides Trap and Historic Lessons -- Chapter 4: The Next Great War -- Chapter 5: The Path toward Coopetition -- Chapter 6: The Avoidable War -- Chapter 7: The Future of Thucydides -- Chapter 8: The World Safe for Diversity -- Chapter 9 Conclusion.
    Kurzfassung: The book raises the question of how relations between the US and China will unfold is one of the most consequential of the 21st century. In the past decade, perhaps no thinker has had a greater influence on how this question is understood in both the US and China than eminent Harvard scholar Graham Allison, who developed the idea of the Thucydides Trap to warn of the risk of war erupting between a rising power and a ruling power in the power transition process. This book presents a comprehensive collection of Allison’s views and writings on US-China relations from 2017 to 2022, covering a range of topics including the balance of power between the two sides, where the relationship is headed, and lessons from history on how conflict can be avoided. The book is presented in an accessible Q&A format and draws on interviews, articles, and reports, as well as dialogues between Professor Allison and Dr. Huiyao Wang from the Center for China and Globalization (CCG), a non-governmental think tank based in Beijing. The book also includes an introduction and afterword by Dr. Huiyao Wang, CCG president and editor of this volume. Huiyao Wang Ph.D. is the Founder and President of CCG, a former Counselor of China State Council and Dean of the Institute of Development Studies at China’s Southwestern University of Finance and Economics.
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  • 84
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    Cham : Springer Nature Switzerland | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031449352
    Sprache: Englisch
    Seiten: 1 Online-Ressource (XI, 300 p.)
    Ausgabe: 1st ed. 2023.
    Serie: Christianities in the Trans-Atlantic World
    Paralleltitel: Erscheint auch als Hoselton, Ryan P., 1987 - Cotton Mather, Jonathan Edwards, and the quest for evangelical enlightenment
    Paralleltitel: Erscheint auch als
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    Dissertationsvermerk: Dissertation Ruprecht-Karls-Universität Heidelberg 2020
    Schlagwort(e): United States ; Books ; Europe ; Intellectual life ; Religion ; Hochschulschrift ; USA ; Protestantismus ; Evangelikale Theologie ; Mather, Cotton 1663-1728 ; Edwards, Jonathan 1703-1758
    Kurzfassung: Chapter 1. Introduction: Spiritually Discerned -- Chapter 2. “Search the Scriptures; Search Your Experiences”: Reading the Bible Spiritually from the Reformation to Early Evangelicalism -- Chapter 3. “Experimental Christians”: Mather’s Philosophical and Biblical Vitalism -- Chapter 4. “Evangelical Illustrations”: Mather’s Experimental Exegesis -- Chapter 5. “Complex Spiritual Ideas”: Edwards, the Spiritual Sense, and Scripture -- Chapter 6. “It Wonderfully Enlightens”: Edwards’ Exegesis of Sensation -- Chapter 7. Conclusion./.
    Kurzfassung: This book explores the early evangelical quest for enlightenment by the Spirit and the Word. While the pursuit originated in the Protestant Reformation, it assumed new forms in the long eighteenth-century context of the early Enlightenment and transatlantic awakened Protestant reform. This work illuminates these transformations by focusing on the dynamic intersection of experimental philosophy and experimental religion in the biblical practices of early America’s most influential Protestant theologians, Cotton Mather (1663-1728) and Jonathan Edwards (1703-1758). As the first book-length project to treat Mather and Edwards together, this study makes an important contribution to the extensive scholarship on these figures, opening new perspectives on the continuities and complexities of colonial New England religion. It also provides new insights and interpretive interventions concerning the history of the Bible, early modern intellectual history, and evangelicalism’s complex relationship to the Enlightenment. Ryan P. Hoselton is Associate Pastor at Munich International Community Church and Visiting Scholar at Heidelberg University in Germany, where he taught religious history and historical theology from 2016-2023. He co-edited The Bible in Early Transatlantic Pietism and Evangelicalism (2022), and he is editing vol. 7 of the Biblia Americana (Matthew-Luke).
    Anmerkung: Dissertation eingereicht unter dem Titel: Spiritually discerned: Cotton Mather, Jonathan Edwards, and experiential exegesis in early evangelicalism
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  • 85
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    Cham : Springer International Publishing | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031376122
    Sprache: Englisch
    Seiten: 1 Online-Ressource(XV, 294 p. 7 illus.)
    Ausgabe: 1st ed. 2023.
    Serie: Global Foreign Policy Studies
    Paralleltitel: Erscheint auch als
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    Schlagwort(e): International relations. ; Herrschaftssystem ; Internationales politisches System ; Bipolarität ; Internationale Politik ; Geopolitik ; USA ; China ; Erde
    Kurzfassung: 1. Introduction: Rethinking and Reframing the Great Power Rivalry -- 2. US-China Relations: From Engagement to Competition -- 3. South Asia in U.S.-China Great Power Competition -- 4. The Material and Ideational Forces Behind Japan’s Shifting Identity in the Face of the China-US Rivalry -- 5. From Hedging to Balancing: Australia’s China Policy and Implications for US-China Rivalry -- 6. The Kingmaker’s Conundrum: South Korea Navigating the Sino-US Peer Competition -- 7. ASEAN’s Agency amid U.S.-China Rivalry: Small-State Hedging across the Twin Chessboards -- 8. Last Among Unequals: Russia and the Contemporary Great Power Rivalry -- 9. New Europe on the New Silk Road: Central, East and Southeast Europe amid US-China Rivalry -- 10. The EU's Strategic Readjustment and its Impact on US-China Relations -- 11. Never Going to Let You Go: The Middle East, Great Power Competition, and the Rise of China -- 12. Stoking the US-China Rivalry: Zimbabwe and the Internationalization of its Anti-Sanctions Agenda -- 13. Latin America’s Role in the Great Power Competition -- 14. Managing the Sino-American Arctic Rivalry -- 15. Conclusion. .
    Kurzfassung: Great power competition is back on the world stage, and today’s international system is home to regional influences on great power relations that cannot be ignored. The United States’ unipolar moment is long over, and China’s hegemonic ambitions find expression in a comprehensive global competition with the US that plays out across multiple spheres of world politics. The US-China rivalry can be felt in geostrategic, economic, governance, diplomacy, intelligence, and technological spheres, to name a few. Most accounts of China-US relations in the context of great power conflict emphasize the many ways in which this rivalry has a ripple effect across the globe, with an impact upon the relations and interests of smaller powers. And while these effects are considerable and important, this book contends that attention must also be paid to the ways in which smaller, regional states have the potential to shape this great power rivalry. Put simply, great powers both shape, and are shaped by, smaller states. Any understanding of contemporary great power relations between the US and China requires both a top down, but also a bottom up consideration of the interplay between great powers and regional ones. Often the interests of regional powers are rooted in domestic considerations such as their identities and national interests, and these influences transcend borders and often have an impact upon the great powers. This book considers these smaller, regional actors and attempts to measure the extent to which they influence the US-China rivalry. For this study, constructivist theory, which prioritizes the agency that regional powers enjoy, is loosely used as a tool to enable a more robust and comprehensive understanding of the influences on the contemporary great power relationship. Each of the book’s chapters represents a region, or part of a region, that enjoys a considerable impact upon US-China relations. Kari Roberts is Associate Professor of Political Science and Chair of the Department of Economics, Justice, and Policy Studies at Mount Royal University (MRU). She is also a Coordinator of the North American and Arctic Defence and Security Network (NAADSN). Saira Bano is an Assistant Professor in the Department of Philosophy, History, and Politics at Thompson Rivers University (TRU) in Kamloops, British Columbia. Her research focuses on the nuclear non-proliferation regime, nuclear weapons issues in South Asia and IR theories.
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  • 86
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    Singapore : Springer Nature Singapore | Singapore : Imprint: Palgrave Macmillan
    ISBN: 9789819978656
    Sprache: Englisch
    Seiten: 1 Online-Ressource(XIV, 170 p. 1 illus.)
    Ausgabe: 1st ed. 2023.
    Paralleltitel: Erscheint auch als
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    Schlagwort(e): Asia ; Asia ; International relations. ; Wirtschaftsbeziehungen ; Außenhandel ; Internationale Politik ; Politisches Verhalten ; Wirtschaftskooperation ; Internationale Wirtschaftspolitik ; China ; USA
    Kurzfassung: Chapter 1: The Belt and Road Initiative and U.S.–China–EU Relations: A Historical Review -- Chapter 2: U.S.–China Relations in Donald Trump’s Administration: The Belt and Road Initiative and the Thucydides Trap -- Chapter 3: The Belt and Road Initiative in EU–China Relations: Risk or Opportunity? -- Chapter 4: The Reconstruction of the U.S.–EU Alliance in Joe Biden’s Administration: The G7 and NATO as Instruments to Contain China and Russia -- Chapter 5: Competition between International Public Goods: Alternatives to the BRI? -- Chapter 6: Looking Ahead in the Midst of Chaos: Prospects of the BRI in a Stormy World.
    Kurzfassung: This book focuses on the triangular relations between China, the United States and the European Union from the perspective of the Belt and Road Initiative (BRI) via the methodology of international political economy. China, the US and the EU are the three most important players in international politics and the global economy, and their relations are accordingly among the most influential in the global arena. This book will argue that the interactions between China, the US and the EU are highly dynamic given their close connections in trade, finance and many other economic fields. In the context of US–China competition, the decisions of the EU, which has sought to remain independent in its foreign policy for decades, crucially shape the landscape of international politics, and lucidly articulates how international relations look from China to scholars of geopolitics. Professor Edmund Li Sheng received his M.A. and Ph.D. (political economy) from Universitaet Freiburg, Germany, after graduating with his BA from Peking University. His research has focused mainly on political economy and public policy. He is currently a distinguished professor of School of Political Science and Public Management and executive director of Shanghai Cooperation Organisation Research Institute at Shandong University.
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  • 87
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    Cham : Springer Nature Switzerland | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031394317
    Sprache: Englisch
    Seiten: 1 Online-Ressource (XVI, 420 p. 25 illus., 8 illus. in color.)
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    Paralleltitel: Erscheint auch als Past and Present Migration Challenges
    Schlagwort(e): Economic history. ; Social history. ; Emigration and immigration ; Demography. ; Population. ; Italians in Latin America ; migration challenges ; business history ; Italian emigration ; entrepreneurship ; USA ; asylum seekers ; transmission of knowledge ; migration ; socio-economic integration ; citizenship and integration ; economic history of migration ; Economics of Migration ; Aufsatzsammlung
    Kurzfassung: 1.Introduction -- 2Atlantic Reflections: Italian Spirits and Business Communities in Americas -- 3.Italians in Southern Brasil: Tradition and Innovation -- 4.Business and Transmission of “Knowledge”: Italian Migration to Brasil -- 5.Science, Techniques, Ideas: Italian Emigration in the Construction of Modern Argentina -- 6.The Mafia in the Italian Ethnic Press in Argentina -- 7.Italian Remittances in Great Migration Years -- 8.Living Arrangements of European Second-Generation Immigrants in the United States at the beginning of the 20th Century -- 9.Policy Incoherence? The UK-Rwanda Migration and Economic Development -- 10.Dreaming Europe: Migrants from Moldova to the EU since the End of the USSR -- 11.Solidarity Driven by Utilitarianism: How Hungarian Migration Policy Transformed and Exploited Virtues of Solidarity -- 12.The Role of Local Socio-Economic Integration in Italian Asylum Adjudications -- 13.Past Migration and Current Challenges to Citizenship and Integration: The Chilean Migration in Italy -- 14.Italian Citizenship and New Generations: The Cases of Italian Without Citizenship and CoNNGI.
    Kurzfassung: "This book is certainly useful for historians, as well as economists, sociologists and demographers. Nonetheless, policy makers and all the organizations (including non-profits) dealing with and managing human migration will find this work helpful." - Giovanni Gregorini, Professor, Faculty of Linguistic Sciences and Foreign Literatures and Chair, Department of History and Philology, Italy. This edited collection sheds light on the complex nature of migratory movements through the lens of economic and social history. It addresses a variety of migration issues involving Europe and the Americas in order to offer new insights on past and future migration and integration policies. The volume comprises multi-disciplinary research from both continents dealing with the economic, political, demographical and sociological impact of migration. This interdisciplinary approach aims to stimulate intellectual dialogue on the migration phenomenon among the international community of scholars in Europe and North and South America. It is divided into three parts, which offer an essential contribution to the issue of migration and aim at better understanding the effect that different forms of migration have had and will continue to exert on economic and social change in receiving countries. This book is a valuable resource for a wide audience including academics, students in the economic and social sciences, and government and EU officials working with migration topics. Francesca Fauri teaches Economic History at the Department of Economics of the University of Bologna. Her main research interests concern the history of European economic integration, local business history, Italy’s aviation history and Italian and European migration movements. Debora Mantovani teaches Sociology of Inequality at the Department of Political and Social Science of the University of Bologna. Her main research interests include the sociology of migration and education and primarily focus on children of immigrants’ school integration.
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  • 88
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    Cham : Springer International Publishing | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031448294
    Sprache: Englisch
    Seiten: 1 Online-Ressource(XXI, 288 p. 5 illus., 1 illus. in color.)
    Ausgabe: 2nd ed. 2023.
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    Schlagwort(e): America ; Political leadership. ; Communication in politics. ; Communication. ; Politisches Verhalten ; Sozialverhalten ; Politische Kultur ; Politische Einstellung ; Beeinflussung ; Populismus ; USA
    Kurzfassung: Chapter 1. Theorizing Conspiracy, Conspiracy Theories -- Chapter 2. Paranoia, Conspiracy Panic, and the Regime of Truth -- Chapter 3. New Conspiracism, Fake News, and QAnon -- Chapter 4. Conspiracies in the Voting Booth -- Chapter 5. Globalization, Populism, Conspiracism -- Chapter 6. Dark Money and Trumpism -- Chapter 7. The Deep State, Hegemony, Democracy -- Chapter 8. American Conspiracism Before and After January 6, 2021.
    Kurzfassung: “A rare effort that prompts us to consider that conspiracy theories exist as do conspiracies. Finding a way to hold both phenomena in our minds without letting one overwhelm the other is a task and project that few are willing to undertake. Thank goodness Hellinger does it.” – Jack Z. Bratich, Associate Professor of Communications, Rutgers University “This is a cracking book. A fantastically rich and compelling analysis. It fills a lacuna of social science theorization of conspiracy with a superbly crafted and updated contribution.” – Julia Buxton, British Academy Global Professor, Criminology, University of Manchester Conspiracies and Conspiracy Theory in the Age of Trump stands out in the burgeoning literature on conspiracism with its call for political scientists to analyze not only “conspiracy theory” as political pathology but conspiracies themselves as political behavior symbiotically related to moral hazards and other forces unleashed by dark money, disinformation, changing technologies, and globalization. This new updated edition extends this analysis to the belief by many Americans that the 2020 election was stolen, resistance to social measures to counter the Covid epidemic, attempts by Trump and his allies to “stop the steal,” and the resulting mob insurrection at the Capitol on January 6. We likely will see both conspiracism and actual conspiracies play a greater role due to institutional decay in American politics. For this reason, political scientists need to analyse and theorize the role of conspiracies in politics—why they prosper and fail, how conspiracies may inflect political outcomes, what relationship they bear to social forces unleashed by great economic and social change. Daniel C. Hellinger is Professor Emeritus of Political Science at Webster University, USA. Among his previous publications are “Paranoia, Conspiracy, Hegemony in American Politics” in Transparency and Conspiracy: Ethnographies of Suspicion in the New World Order (2003), (co-authored )The Democratic Façade (2nd edition, 1991), Comparative Politics of Latin America: Democracy at Last? (2014), and (co-editor, contributor) Bolivarian Democracy in Venezuela: Participation, Politics and Culture (2011).
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  • 89
    ISBN: 9783662674741
    Sprache: Deutsch
    Seiten: 1 Online-Ressource(IX, 225 S.)
    Ausgabe: 1st ed. 2023.
    Serie: MPI Studies in Tax Law and Public Finance 11
    Paralleltitel: Erscheint auch als
    Schlagwort(e): Taxation ; Law ; Constitutional law. ; Business enterprises ; Business tax
    Kurzfassung: 1 Von einem, der auszog, die Welt des Steuerrechts zu erkunden -- 2 Europäisches versus nationales Steuerverfassungsrecht -- 3 Kompetenzen des Europäischen Steuergesetzgebers -- 4 Steuergewalt und Demokratieprinzip in der Europäischen Union -- 5 Solidität und Solidarität in der Europäischen Finanzverfassung -- 6 „Money Talks“ im Spannungsverhältnis zwischen europäischen Freiheitsrechten und Persönlichkeitsschutz -- 7 Gleichheitssätze im Europäischen Steuerrecht -- 8 Rechtsstaatliche Grenzen des Steuerzugriffs in der Europäischen Union.
    Kurzfassung: Dieser Band enthält Beiträge führender Steuer-, Verfassungs- und Europarechtswissenschaftler zu aktuellen Fragen des Europäischen Steuerverfassungsrechts. Die Aufsätze beruhen auf Vorträgen, die am 20. Mai 2022 anlässlich eines Festsymposions zur Verabschiedung von Professor Dr. h.c. Rudolf Mellinghoff als Präsident des Bundesfinanzhofs vorgestellt wurden. Das Themenspektrum reicht dabei von den Kompetenzen des Europäischen Steuergesetzgebers und dem Grundrechtsschutz im Bereich des europäischen Steuerrechts bis hin zu Vorschlägen für eine stärkere demokratische Rückanbindung im Fall der Einführung europäischer Steuern sowie zu Ausführungen zum Verhältnis von Persönlichkeitsrechten und öffentlichem Informationsinteresse bei der Offenlegung von Steuerdaten. Die Beiträge nehmen neben dem geltenden Recht stets auch die Zukunft und die Entwicklungsmöglichkeiten des Europäischen Steuerverfassungsrechts in den Blick.
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  • 90
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    Cham : Springer Nature Switzerland | Cham : Imprint: Springer
    ISBN: 9783031363436
    Sprache: Englisch
    Seiten: 1 Online-Ressource(XXVIII, 520 p. 9 illus.)
    Ausgabe: 1st ed. 2023.
    Serie: Springer Studies on Populism, Identity Politics and Social Justice
    Paralleltitel: Erscheint auch als
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    Schlagwort(e): America ; Comparative government. ; Communication in politics. ; Elections. ; Ideologie ; Populismus ; Politische Einstellung ; Polarisierung ; Innenpolitik ; Gesellschaft ; Entwicklung ; USA
    Kurzfassung: Part 1: Introduction - the Rhetoric and Myth of a Diffuse Concept – Populism -- Chapter 1. Donald J. Trump and the Art of Falsehood-fakery -- Part 2: Ambivalence of Populism -- Chapter 2. Democracy in Perplexity: Donald Trump Entangled in a Colonial Legacy of Race-based Enfranchisement -- Chapter 3. Cultural Backlash: the Long-term Damage of Trump's Legacy to American Democracy and Global Politics -- Chapter 4. Trump, Authoritarian Populism, Covid-19, and Technopolitics From a U.S. Perspective -- Chapter 5. Trump’s Big Lie and the January 6th Attack on the U.S. Capitol: Going Beyond the Select Committee Report -- Part 3: the Nexus of Populism and Foreign Policy -- Chapter 6. In Search of the Elusive Trump Doctrine -- Chapter 7. Ever Enough: the Policy ‘deals’ of Trump White House -- Part 4: Trump and World Order: Trends in Polarization & Resilience -- Chapter 8. Polarization, Trump and Transatlantic Relations -- Chapter 9. Latinos for Trump: Three Explanations for a Shift in the 2020 Election -- Chapter 10. The Us-Iran Showdown: Was It Smart for President Trump to Authorize the Assassination of Iranian General Qassem Soleimani? -- Part 5: Power Without Persuasion and the Social Construction of Trump’s Reality -- Chapter 11. A Critical Into U.S. Media’s Fact-checking and Compendiums of Donald Trump’s Falsehoods and ‘lies’ Inquiry -- Chapter 12. The Trump Effect: A Journalistic Discourse Analysis of Islamophobic Rhetoric in Facebook Comments -- Chapter 13. "the Linguistic Construction of Trump’s Social Reality" -- Part 6: De-democratization - Populism, Partisanship and Pandemic -- Chapter 14. Trump Redux: the Former President and Political Turmoil Go Hand-in-hand -- Chapter 15. Nietzsche, Trump and the American Far Right -- Chapter 16. Donald Trump: the Epitome of Populism -- Chapter 17. The Journey to the Top: Donald Trump, Perception of Race, the Rhetorical Presidency and Public Leadership -- Chapter 18. Trump Administration’s Approach to Global Health Governance -- Part 7: L'étranger, Ressentment, and the Truth -- Chapter 19. Trumpism and Putinism: Just Old Wine in New Bottles -- Chapter 20. Who Are You, Donald J. Trump? -- Chapter 21. Odds and Ends: the Importance of Political and Social Variables in Explaining the Politics of Mortality in the Wake of Trump’s Presidency -- Part 8: Climate Change Denial and Populist Antiestablishment Attitude -- Chapter 22. Populism and Private Property Rights in President Trump’s Decision to Withdraw From the Paris Agreement on Climate Change -- Chapter 23. How America’s Discontent Fueled the Rise of Trump’s Populism: Causes and Remedies From the Perspective of Michael Sandel -- Part 9: This Time is Different -- Chapter 24. Fighting for ‘the People’, Unsettling Democracy: Populism, Neoliberalism, and the Young.
    Kurzfassung: In today's evolving democratic landscape, "The Perils of Populism: The End of the American Century" offers an extensive investigation into the phenomenon of populism and its potential threats to U.S. democracy. Esteemed contributors and long-time populism observers provide historical and analytical insights, delving into the personalization of political conflicts, the cultivation of populist politics, and the propensity for insults and violence within the realm of American politics. This thought-provoking volume presents a comprehensive analysis of the American system of government and presidency, shedding light on the influence of tribalism, cronyism, nepotism, and the utilization of masculinist identity politics. Through illuminating examples and incisive narratives, the book explores key principles, highlights the complexities of the American political landscape, and offers constructive recommendations to address the challenges posed by plutocratic or authoritarian populism. The book serves as an invaluable resource for researchers, scholars, and practitioners worldwide, transcending geographical boundaries. It uncovers the interplay between populist forces and anti-democratic tendencies, providing a deeper understanding of the current state of democracy and the urgent need for political reforms. In an era marked by deep divisions and racial tensions, this book provides an essential framework for comprehending the complex dynamics at play within the American political sphere.
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  • 91
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    Singapore : Springer Nature Singapore | Singapore : Imprint: Springer
    ISBN: 9789819923298
    Sprache: Englisch
    Seiten: 1 Online-Ressource (XX, 319 p. 1 illus.)
    Paralleltitel: Erscheint auch als
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    Paralleltitel: Erscheint auch als The European Union and the evolving architectures of international economic agreements
    RVK:
    RVK:
    Schlagwort(e): International economic relations. ; Economic development. ; International trade. ; Industries. ; Valuation. ; Diplomacy. ; International Economic Relations ; Investment ; Trade ; Intellectual Property ; Sustainability ; Cultural Diplomacy ; Competition ; Taxation ; Fundamental Rights ; Aufsatzsammlung ; Europäische Union ; Internationaler Wirtschaftsvertrag ; Internationales Handelsrecht
    Kurzfassung: Part I. Politics and culture -- Chapter 1. Culture in External Relations: The EU and Its International Economic Agreements -- Chapter 2. Beyond Trade – The Politics of Trade Agreements and Interstate Competition: Geoeconomics as a Basis for EU and US Preferential Trade Agreements -- Chapter 3. Geopolitics, Geo-Economics and the EU Trade Policy: The Relationship with ASEAN as a Test Case -- Part II. Investment and trade -- Chapter 4. From Investment Protection to Sustainability (via a Multilateral Investment Court): The EU and a New Universal Model for IIAs? -- Chapter 5. New Wine in Old Wineskins? Climate Cases and the Energy Charter Treaty -- Chapter 6. Unsustainable Investment: Scoping Expropriation without Compensation -- Chapter 7. Screening Foreign Direct Investment in Europe: Having a Tiger by the Tail? -- Chapter 8. Trade in Services and Mutual Recognition of Professional Qualifications in the EU and International Systems: Multilateralism à la Carte? -- Chapter 9. The EU Carbon Border Adjustment Mechanism: Customary International Law? -- Chapter 10. The EU-US Transatlantic Trade and Technology Council: Shifting Multilateralism through Bilateralism and Institutions? -- Part III. Foundational rights and procedures -- Chapter 11. TRIPS+: IP Privileges for Pharmaceuticals and Agricultural Chemicals: EU and US treaties -- Chapter 12. Compulsory Licences during the Covid-19 Pandemic: A European and International Perspective -- Chapter 13. The ‘Crowd-out Effect’ of GI provisions in EU FTAs: Cheeses Exported to South Korea -- Chapter 14. The Evolutionary Process of Tax Treaties and its Interplay with EU Law: A Critical Analysis -- Chapter 15. Data Flow v Data Protection: Achieving Cross-Broder Harmonisation via EU Horizontal Clauses? -- Chapter 16. Non-Economic Conditionality for Comprehensive EU International Economic Agreements? -- Chapter 17. The Singapore Convention on Mediation: National Implementation Practices and EU Prospects -- Conclusion -- Index.
    Kurzfassung: The European Union (‘EU’) is promoting a suite of innovations in international economic regulation—among them, reforms for secure and sustainable investment, a comprehensive approach to the mutual recognition of professional qualifications, a viable carbon border adjustment mechanism, heightened intellectual property rights protection, the arm’s length principle in taxation, and an increased commitment to non-economic vales. Through a critical analysis of key regulations and policies, this volume explores the evolving architectures of international economic agreements in light of EU practice. A comprehensive analysis indicates that novelties are rooted in geoeconomic considerations, through which a fundamental shift is underway towards the adoption of comprehensive bilateral trade agreements. Whilst innovation has the potential to significantly harmonise cross-border regulatory frameworks, it can also trigger significant fractures, particularly when applied restrictively and asymmetrically. Arguably, the ‘Brussels effect’ will to a certain extent foster a progressive development of international economic regulation, while in some respects being constrained by the status quo of the international economic regime. This volume is part of the Jean Monnet project Third Country Engagement with EU Trade Policy led by the ANU Centre for European Studies at the Australian National University, and supported by the European Commission under the Erasmus+ actions. The project seeks to explore and improve understanding of the EU’s evolving trade policy and its implications for third countries, including Australia and countries in the Asia-Pacific region.
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  • 92
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    Cham, Switzerland : Palgrave Macmillan
    ISBN: 9783031371745
    Sprache: Englisch
    Seiten: 1 Online-Ressource (vii, 231 Seiten)
    Paralleltitel: Erscheint auch als
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    Paralleltitel: Erscheint auch als McLean, Dylan S. Guns and values
    Schlagwort(e): America—Politics and government. ; Terrorism. ; Political violence. ; Political planning. ; Political science. ; America ; USA ; Handfeuerwaffe ; Waffenbesitz
    Kurzfassung: Chapter 1: Introducing the Gun Fight and Values -- Chapter 2: Gun Battles and Cultural Warfare -- Chapter 3: Activists at the Grass Roots of Gun Politics -- Chapter 4: Gun Politics in our Federal Political Institutions -- Chapter 5: Conclusion: Controversial Values, Controversial Policies.
    Kurzfassung: The American gun control debate is best understood as a battle in a war over the influence of individualism on American culture, politics, and policy. This book demonstrates that the gun debate is fundamentally about values. Specifically, it is about what we value most: private rights, or the public good. This helps explain why the technical, empirical, or legalistic arguments we hear aren’t persuasive. A review of scholarly literature on both the politics of gun control and American political culture finds an American bias toward an individualism that embraces personal rights. We argue that this bias stacks the deck against gun control. Interviews we conducted with activists show that support for, or opposition to, gun control is linked to concern for the public, or private, good. Finally, we trace the federal gun control debate in Washington from the 1960s to 2010s to show the ebbs and flows of individualism’s influence. Dylan S. McLean, Associate Professor of Political Science, University of West Georgia. Anthony K. Fleming, Associate Professor of Political Science, University of West Georgia.
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    Cham : Springer Nature Switzerland | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031295935
    Sprache: Englisch
    Seiten: 1 Online-Ressource(VII, 279 p. 1 illus.)
    Ausgabe: 1st ed. 2023.
    Serie: Middle East Today
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als
    Schlagwort(e): Middle East—Politics and government. ; Middle East ; Failed State ; Begrenzte Staatlichkeit ; Desintegration ; Sozialgeschichte ; Imperialismus ; Stellvertreterkrieg ; Jemen ; USA
    Kurzfassung: Chapter 1: Theoretical concepts and historical background -- Chapter 2: Yemen’s decisive role in the Cold War -- Chapter 3: The neoliberal order and the structuration of Yemen’s famine over decades -- Chapter 4: Mapping the dominant power relations in the Yemen war since 2015 -- Chapter 5: Bab-al-Mandeb and the threat of the “One Belt One Road” project -- Chapter 6: Reflections on the meaning of the state disintegration of Yemen for the global economic system -- Chapter 7: Conclusion of the book: The imperialist imperative for war in the Middle East.
    Kurzfassung: The book dives into the socio-historical roots of the current ‘disintegration’ of the Yemeni state, proposing that it is the result of a long process of devaluation of the Yemeni economy through imperialistic means, in the historical era of Advanced American imperialism—starting in the 1970s—that is facing the rise of China since the 1980s. As the United States feels threatened by the blossoming of Chinese influence on the Red Sea and the strategic maritime straits of Hormuz and Bab-el-Mandeb, it is of utmost importance to understand the centrality of the war on Yemen. The disintegration of the Yemeni state since 2015, involving the disintegration of Yemeni sovereignty (in part through the fragmentation of the country), is a means of creating political chaos in a strategic country. The goal is to limit the growth of Chinese influence in the region of the Arab world, which threatens the financial superstructure of the global economic system based on the US dollar. Jude Kadri is a Professor at the Lebanese American University.
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  • 94
    Online-Ressource
    Online-Ressource
    Cham : Springer International Publishing | Cham : Imprint: Palgrave Macmillan
    ISBN: 9783031477300
    Sprache: Englisch
    Seiten: 1 Online-Ressource(XXII, 287 p. 1 illus.)
    Ausgabe: 1st ed. 2023.
    Serie: New Security Challenges
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als
    Schlagwort(e): Security, International. ; Politics and war. ; Peace. ; Kollektive Sicherheit ; Außenpolitik ; Strategie ; Sicherheit ; Regierungschef ; Militärtechnik ; Drohne ; USA
    Kurzfassung: Chapter 1: Introduction -- Chapter 2: Unmasking the Nexus: Exploring US Grand Strategy and the Dynamic Role of Drones -- Chapter 3: Historicising the role of drones in US Grand Strategy -- Chapter 4: Drone Warfare and US Grand Strategy during the Bush Administration -- Chapter 5: Obama’s Drone Wars and US Grand Strategy -- Chapter 6: The Trump Administration, Drones and US Grand Strategy -- Chapter 7: The Dialectics and Dilemma of US Drone Warfare in Afghanistan and Pakistan -- Chapter 8: The Implications of Drone Proliferation for US Grand Strategy, The Implications of Dron: e Proliferation for US Grand Strategy.
    Kurzfassung: “Modern warfare has a lot to do with disruptive strategy and technology. The arrival of drones as an instrument of warfare is changing the way wars are planned, prosecuted, won, or lost. This development holds salient implications for statecraft globally. Francis Okpaleke’s book (Drones and US Grand Strategy in the Contemporary World) is a timely and modest contribution to the emerging scholarship on the strategic import of dronification in the context of the rapidly evolving international praxis of warfare. I strongly recommend the book for all stakeholders of the global community of Defence and Strategy.” — Al Chukwuma Okoli, Ph.D, Associate Professor of Political Science and Security Studies, Federal University of Lafia, Nigeria This book makes a compelling case that lethal drone deployment as a counterterrorism tool and instrument of statecraft in targeted states engenders far-reaching consequences for US grand strategy. By examining how successive US administrations since 9/11 have deployed drones in pursuant of different typologies of US grand strategic objectives, the book probes the putative political and strategic goals drones supposedly advance, and the impact of its continued proliferation for US for international security. The book provides a powerful base of evidence for policy makers and researchers by pointing to the perils of deployment of drone technology beyond their immediate or short-term objectives. It also explores how non-state actors and authoritarian regimes such as armed groups are harnessing armed drone technologies for their own political and military ends, as well as the underlying implications for US grand strategy and international security at large. Francis Okpaleke is a Senior Research and Policy Analyst for the Information and Communication Technology Council, Canada. He was formerly a Teaching and Research Fellow at the Department of Politics and Public Policy, University of Waikato, New Zealand. Francis holds a Ph.D. in International Relations and Security Studies, an MSc in Terrorism and Security Studies from the University of Salford, United Kingdom, and a BSc (First Class Honors) in Political Science from the University of Nigeria.
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  • 95
    Online-Ressource
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    Washington, D.C : The World Bank
    Sprache: Englisch
    Seiten: 1 Online-Ressource (51 pages)
    Paralleltitel: Erscheint auch als Karamba, Wendy Fiscal Policy Effects on Poverty and Inequality in Cambodia
    Schlagwort(e): Commitment To Equity ; Fiscal and Monetary Policy ; Fiscal Incidence ; Fiscal Policy ; Inequality ; Macroeconomics and Economic Growth ; Poverty Reduction ; Social Spending ; Taxation
    Kurzfassung: This study assesses the short-term impact of fiscal policy, and its individual elements, on poverty and inequality in Cambodia as of 2019. It applies the Commitment to Equity methodology to data from the Cambodia Socio-economic Survey of 2019/20 and fiscal administrative data from various government ministries, departments, and agencies for the assessment. The study presents among the first empirical evidence on the impact of taxes and social spending on households in Cambodia. The study finds that: (i) Cambodia's 2019 fiscal system reduces inequality by 0.95 Gini index points, with the largest reduction in inequality created by in-kind transfers from spending on primary education; (ii) while Cambodia's fiscal system reduces inequality, the degree of inequality reduction is small in international comparison; and (iii) low-income households pay more in indirect taxes than they receive in cash benefits in the short term to offset the burden. As a result, the number of poor and vulnerable individuals who, in the short term, experience net cash subtractions from their incomes is greater than the number of poor and vulnerable individuals who experience net additions. Fiscal policy can deliver more net benefits to poor and vulnerable households through expanding social assistance spending. Cambodia has embarked on this expansion during the coronavirus pandemic, bringing it closer in line with comparators
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  • 96
    Online-Ressource
    Online-Ressource
    Washington, D.C : The World Bank
    Sprache: Englisch
    Seiten: 1 Online-Ressource (33 pages)
    Paralleltitel: Erscheint auch als Rodriguez, Laura Fiscal Policy and Equity: Vietnam 2018 Fiscal Incidence Analysis
    Schlagwort(e): Equity and Development ; Fiscal Incidende ; Inequality ; Poverty ; Poverty Reduction ; Social Protections and Assistance ; Social Protections and Labor ; Social Spending ; Taxation ; Transfers
    Kurzfassung: This paper examines the distributive and poverty reducing effects of Vietnam's fiscal system in 2018. The paper looks at the incidence across the distribution and the effect of (direct and indirect) taxes, subsidies, and social spending (in cash and in-kind) on inequality and poverty in Vietnam using the Commitment to Equity methodology. The overall pattern of taxes and transfers in Vietnam is moderately progressive, but most households pay more in taxes and co-payments than what they receive in cash benefits, and the fiscal system results in a small increase in poverty. The progressivity of the fiscal system and its inequality-reduction impact mostly comes from in-kind health and education spending. This reduction in inequality is about average for lower-middle-income countries, but Vietnam could do more to increase the progressivity of its fiscal system
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  • 97
    Online-Ressource
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    Singapore : Springer Nature Singapore | Singapore : Imprint: Springer
    ISBN: 9789819944606
    Sprache: Englisch
    Seiten: 1 Online-Ressource(XXV, 380 p. 13 illus., 9 illus. in color.)
    Ausgabe: 1st ed. 2023.
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als Comparative approaches in law and policy
    Schlagwort(e): Constitutional law. ; Political planning. ; Public law . ; Political science. ; Aufsatzsammlung ; USA ; Indien ; Australien ; Kanada ; Brasilien ; Großbritannien ; Südafrika ; Rechtsvergleich
    Kurzfassung: Comparing Constitutionally: Modes of Comparison -- Imperatives of the Basic Structure Doctrine: A Semi-Centennial Concept -- Equality, Merit & Affirmative Action: India & USA -- Separation of Power and Judicial Independence in the Context of the United States and the Indian Constitution: A Cratological Critique -- Constitutional Obligation and Responsibilities of the Judges in a Contemporary Era: A Critical Study -- The Rule of Law and Legal Controversies – The Impact of COVID -19 in Bhutan -- Cross Border Judicial Dialogue: A Look at Indian Supreme Court’s Engagement with Australian Jurisprudence in National Legal Services Authority v. Union of India -- Climate Change and Human Mobility: Responsibilities under International Environmental Law -- Do Australian and Indian Courts have ‘get-out-of-text free cards’ like the US Supreme Court in order to Limit Environmental Executive Power? -- Affirmative Action and Social Discrimination: A functional comparative study of India, USA and South Africa -- Maran shipping: a ray of hope in a darkening landscape for inter-state civil actions – forum non-conveniens versus duty of care -- Impacts of the Use of a Family Violence Report to Determine Interests in Residential Tenancy Agreements: A Comparative Study between Western Australian and Albertan(Canada) Legislation -- Live-in-Relationship viz-a-viz Marriage: A congruence among Indian and Australian Law -- Tainted Chocolate? A systemic review of the cocoa industry in Ghana and Brazil -- Metaverse and NFT’s -- A comparative study of blockchain and cryptocurrency regulations. .
    Kurzfassung: This book encompasses areas of research like comparative constitution, transformative constitution, environmental law, family law, child rights and so on. The main theme of the book is comparative law. We intend to incorporate into this book laws pertaining to diverse field wherein it can be compared with the laws of other countries which brings in better understanding and conceptual clarity. The book focuses on the jurisprudence of different countries which enables the readers or clientele to get a better understanding of the principles of comparative law. The book showcases the comparative law jurisprudence prevalent across the globe so as to make use of the best practices for the betterment of humanity.
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  • 98
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    Oakland, California : University of California Press
    ISBN: 9780520391369 , 0520391365
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Paralleltitel: Erscheint auch als Practicing asylum
    Schlagwort(e): Asylum, Right of ; Refugees Legal status, laws, etc ; Refugees ; Women refugees ; Sexual minorities ; Evidence, Expert Handbooks, manuals, etc ; Asylum, Right of ; Refugees ; Refugees - Legal status, laws, etc ; Sexual minorities ; Women refugees ; SOCIAL SCIENCE / Ethnic Studies / Caribbean & Latin American Studies ; Latin America ; United States ; Lateinamerika ; Asylrecht ; Displaced Person ; Flüchtling ; Weiblicher Flüchtling ; USA
    Kurzfassung: "This multidisciplinary volume brings together experienced expert witnesses and immigration attorneys to highlight best practices and strategies for giving expert testimony in asylum cases. As the scale and severity of violence in Latin America has grown in the last decade, scholars and attorneys have collaborated to defend the rights of immigrant women, children, and LGBTQ+ persons who are threatened by gender-based, sexual, and gang violence in their home countries. Researchers in anthropology, history, political science, and sociology have regularly supported the work of immigration lawyers and contributed to public debates on immigration reform, but the academy contains untapped scholarly expertise that, guided by the resources provided in this handbook, can aid asylum seekers and refugees and promote the fair adjudication of asylum claims in US courts. As the recent refugee crisis of immigrant mothers and children and unaccompanied minors has made clear, there is an urgent need for academics to work with other professionals to build a legal framework and national network that can respond effectively to this human rights crisis"--
    Beschreibung / Inhaltsverzeichnis: Dr. Thomas Davies, "I can't not do it" : testifying to a life of witness / Elizabeth Quay Hutchison -- Guatemalan Women's Asylum in the U.S. : how legacies of inequity in Guatemala and the U.S. shape gender-based asylum / M. Gabriela Torres -- Putting expertise to work : best practices for academic expert witnesses / Kimberly Gauderman -- Understanding the legal framework of gender-based asylum : a guide for expert witnesses / J. Anna Cabot -- The fragility of particular social groups : the differential weight of rape in gender-based violence and LGBTQ+ asylum cases / Kimberly Gauderman and M. Gabriela Torres -- Practicing expert witnessing : tips from an expert / Kimberly Gauderman -- History and politics of immigration, refugee, and asylum laws and policies in the U.S. / Kimberly Gauderman -- Supporting asylum seekers in detention : an immigration attorney's guide / Natalie Hansen -- Trauma and support for asylum seekers, attorneys, and expert witnesses / Maria Baldini-Potermin.
    Anmerkung: Includes bibliographical references and index
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  • 99
    ISBN: 9780472903191 , 0472903195
    Sprache: Englisch
    Seiten: 1 Online-Ressource (xviii, 303 Seiten)
    Serie: Law, meaning, and violence
    Paralleltitel: Erscheint auch als Making endless war
    Schlagwort(e): 1961-1975 ; War (International law) ; World politics 20th century ; World politics 21st century ; Vietnam War, 1961-1975 ; Arab-Israeli conflict ; Internationales Recht ; Verrechtlichung ; Rechtsquelle ; Rechtsanwendung ; Nahostkonflikt ; LAW / International ; HISTORY / Middle East / Israel & Palestine ; Arab-Israeli conflict ; War (International law) ; United States Politics and government 21st century ; Erde ; USA
    Kurzfassung: Making Endless War is built on the premise that any attempt to understand how the content and function of the laws of war changed in the second half of the twentieth century should consider two major armed conflicts, fought on opposite edges of Asia, and the legal pathways that link them together across time and space. The Vietnam and Arab-Israeli conflicts have been particularly significant in the shaping and attempted remaking of international law from 1945 right through to the present day. This carefully curated collection of essays by lawyers, historians, philosophers, sociologists, and political geographers of war explores the significance of these two conflicts, including their impact on the politics and culture of the world's most powerful nation, the United States of America. The volume foregrounds attempts to develop legal rationales for the continued waging of war after 1945 by moving beyond explaining the end of war as a legal institution, and toward understanding the attempted institutionalization of endless war.
    Anmerkung: Includes bibliographical references and index , The transformation of international law and war between the Middle East and Vietnam , From retaliation to anticipation : reconciling reprisals and self-defense in the Middle East and Vietnam, 1949-1965 , Public discourses of international law : US debates on military intervention in Vietnam, 1965-1967 , Legality of military action by Egypt and Syria in October 1973 , Revolutionary war and the development of international humanitarian law , The war against the people and the people's war : Palestine and the additional protocols to the Geneva Conventions , "The third world is a problem" : arguments about the laws of war in the United States after the fall of Saigon , Operationalizing international law : from Vietnam to Gaza , From Vietnam to Palestine : peoples' tribunals and the juridification of resistance , War and the shaping of international law : from the Cold War to the war on terror
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  • 100
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    Paris : OECD Publishing
    ISBN: 9789264788640 , 9789264901537 , 9789264702042
    Sprache: Englisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Serie: OECD Series on Carbon Pricing and Energy Taxation
    Paralleltitel: Parallele Sprachausgabe Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission
    Schlagwort(e): Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Taxation
    Kurzfassung: Successfully transitioning to net-zero greenhouse gas (GHG) emissions requires effective mitigation policy packages, which include carbon pricing measures: a cost-effective policy instrument that not only reduces emissions but also generates revenue to support the transition. This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023. The policy mechanisms examined directly impact the cost of emitting GHGs, influencing shifts in production, consumption, and investment towards low- or zero-carbon options. The analysis covers 72 countries which together account for approximately 80% of global GHG emissions. The report focuses on developments in ETSs and transport fuel taxes amidst the energy crisis and provides comprehensive and comparable data on the current status of GHG emissions pricing that can assist policymakers in identifying priorities and refining carbon mitigation strategies.
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