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  • Paris : OECD Publishing  (112)
  • Leiden : Brill
  • Law  (132)
  • Agriculture, Forestry, Horticulture, Fishery, Domestic Science  (32)
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  • 1
    ISBN: 9789004434943
    Language: English , Danish
    Pages: IX, 141 Seiten
    Angaben zur Quelle: Volume 18
    DDC: 342.48908/5297
    RVK:
    Keywords: Muslims Legal status, laws, etc ; Bibliografie ; Quelle ; Dänemark ; Muslim ; Islamisches Recht
    Abstract: General Introduction -- 1. Status of Religious Communities -- 2. Relations between the State and Islam -- 3. State Support for Islamic Religious Communities -- 4. Islamic Community -- 5. Muslims in Integration Law -- 6. Mosques and Prayer Houses -- 7. Burialand Cemeteries -- 8. Education and Schools -- 9. Further and Higher (Tertiary) Education -- 10. Islamic Chaplaincy in Public Institutions -- 11. Employment and Social Law -- 12. Islamic Slaughter and Food Regulation -- 13. Islamic Dress -- 14. Criminal Law -- 15. Concluding Remarks -- Bibliography -- Index.
    Abstract: "This volume of Annotated Legal Documents on Islam in Europe covers Denmark and consists of an annotated collection of legal documents affecting the status of Islam and Muslims. The legal texts are published in the original Danish language while the annotations and supporting material are in English. By legal documents are meant the texts of legislation, including relevant secondary legislation, as well as significant court decisions. Each legal text is preceded by an introduction describing the historical, political and legal circumstances of its adoption, plus a short paragraph summarising its content. The focus of the collection is on the religious dimensions of being Muslim in Europe, i.e. on individuals' access to practise their religious obligations and on the ability to organise and manifest their religious life"--
    Note: Includes bibliographical references and index , In English and Danish
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  • 2
    ISBN: 9789004379428
    Language: English , Norwegian
    Pages: IX, 119 Seiten
    Angaben zur Quelle: Volume 17
    DDC: 342.48108/5297
    RVK:
    Keywords: Muslims Legal status, laws, etc ; Norwegen ; Rechtsanwendung ; Fikh ; Muslim
    Abstract: Status of religious communities -- Relations between the state and Islam -- State support for Islamic religious communities -- Muslims in integration law -- Mosques and prayer houses -- Burials and cemeteries -- Education -- Further and higher (tertiary) education -- Islamic chaplaincy in public institutions -- Employment and social law -- Islamic slaughter and food regulation -- Islamic goods and services -- Islamic dress -- Criminal law -- Family law
    Note: Includes bibliographical references and index
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  • 3
    ISBN: 9789004396241
    Language: English
    Pages: XI, 280 Seiten , Illustrationen, Diagramme, 1 Porträt
    Series Statement: Afrika-Studiecentrum series volume 37
    Parallel Title: Erscheint auch als Crime, law and society in Nigeria
    DDC: 364.9669
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    Keywords: Crime History ; Criminal justice, Administration of ; Kriminalität ; Organisiertes Verbrechen ; Geschichte ; Kolonialismus ; Strafrecht ; Nigeria ; Festschrift ; Aufsatzsammlung ; Festschrift ; Aufsatzsammlung ; Nigeria ; Kriminalität ; Strafjustiz
    Note: Stephen-Ellis-Bibliographie: Seite 28-30 , Literaturangaben, Register , Introduction , Stephen Ellis : his life and work , Theft in early colonial Lagos, 1861-1906 , Smuggling across the Nigeria-Benin border and its impact on Nigeria's economic development , Changing patterns of crime and malfeasance in Nigerian port environments since the 1990s , Nature and management of human trafficking : the Nigerian Edo people's experience , Militancy and criminality in the Niger Delta region of Nigeria , Crime at the University of Lagos : insights from Akoka campus , Reporting crime in contemporary Lagos , Currency counterfeiting and "substantial justice" in colonial Nigeria : Rex vs Tijani Ali, 1931-33 , Class based criminal justice regime, supermarket courts, and illicit interests : the Nigerian criminal justice administration system in critical perspective , Book review: Stephen Ellis, (2016) This present darkness: a history of Nigerian organised crime. London: Hurst and Co
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  • 4
    ISBN: 9789004396289
    Language: English
    Pages: 1 Online-Ressource (XI, 280 Seiten) , Illustrationen, Diagramme, Porträt
    Series Statement: Afrika-Studiecentrum series volume 37
    Series Statement: Social Sciences E-Books Online, Collection 2020, ISBN: 9789004405882
    Parallel Title: Erscheint auch als Crime, law and society in Nigeria
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    Keywords: Crime History ; Criminal justice, Administration of ; Nigeria Kriminalität ; Organisierte Kriminalität ; Geschichte ; Zeitgeschichte ; Kolonialzeit ; Strafrecht ; Nigeria Criminality/delinquency ; Organized crime ; History ; Contemporary history ; Colonial age ; Criminal law ; Illegaler internationaler Handel Menschenhandel ; Edo (State) ; Niger Delta ; University of Lagos ; Lagos (City) ; Hafen ; Rechtsordnung ; Illegal international trade Trafficking in human beings ; Ports ; Legal order ; Aufsatzsammlung ; Festschrift ; Aufsatzsammlung ; Festschrift ; Nigeria ; Kriminalität ; Strafjustiz
    Abstract: Front Matter -- Copyright Page -- Acknowledgements -- Notes on Contributors -- Introduction /Rufus Akinyele and Ton Dietz -- Stephen Ellis: His Life and Work /Gerrie Haar -- Theft in Early Colonial Lagos, 1861–1906 /Paul Osifodunrin -- Smuggling across the Nigeria: Benin Border and Its Impact on Nigeria’s Economic Development /Jackson A. Aluede -- Changing Patterns of Crime and Malfeasance in Nigerian Port Environments since the 1990s /Edmund Chilaka -- Nature and Management of Human Trafficking: The Nigerian Edo People’s Experience /Leo Enahoro Otoide -- Militancy and Criminality in the Niger Delta Region of Nigeria /Abiodun Oluwadare -- Crime at the University of Lagos: Insights from Akoka Campus /Franca Attoh -- Reporting Crime in Contemporary Lagos /Samson Folarin -- Currency Counterfeiting and “Substantial Justice” in Colonial Nigeria: Rex vs Tijani Ali, 1931–33 /Ayodeji Olukoju -- Class Based Criminal Justice Regime, Supermarket Courts, and Illicit Interests: The Nigerian Criminal Justice Administration System in Critical Perspective /A.E. Akintayo -- Stephen Ellis, (2016) This Present Darkness: A History of Nigerian Organised Crime. London: Hurst and Company /Ayodele Atsenuwa -- Back Matter -- Short CV Stephen Ellis -- Books -- Index.
    Abstract: This volume in honour of Stephen Ellis is a follow-up to the public presentation of his book on the history of organised crime in Nigeria This Present Darkness (Hurst, 2016) at the University of Lagos, Nigeria on 28 October 2016. In addition to four papers, and a book review presented at this colloquium, other contributions about crime in Nigeria have been added, written by Nigerian authors. In July 2015 Stephen died, and he has worked on This Present Darkness almost to his last moments, as a senior researcher of the African Studies Centre in Leiden. This book also contains a tribute to his life and work written by his wife and scholar Gerrie ter Haar. Contributors include: A.E Akintayo, Jackson Aluede, Franca Attoh, Ayodele Atsenuwa, Edmund Chilaka, Samson Folarin, Gerrie ter Haar, Ayodeji Olukoju, Abiodun Oluwadare, Paul Osifodunrin and Leo Enahoro Otoide
    Note: Stephen-Ellis-Bibliographie: Seite 28-30 , Literaturangaben, Register , Introduction , Stephen Ellis : his life and work , Theft in early colonial Lagos, 1861-1906 , Smuggling across the Nigeria-Benin border and its impact on Nigeria's economic development , Changing patterns of crime and malfeasance in Nigerian port environments since the 1990s , Nature and management of human trafficking : the Nigerian Edo people's experience , Militancy and criminality in the Niger Delta region of Nigeria , Crime at the University of Lagos : insights from Akoka campus , Reporting crime in contemporary Lagos , Currency counterfeiting and "substantial justice" in colonial Nigeria : Rex vs Tijani Ali, 1931-33 , Class based criminal justice regime, supermarket courts, and illicit interests : the Nigerian criminal justice administration system in critical perspective , Book review.: Stephen Ellis, (2016) This present darkness: a history of Nigerian organised crime , London: Hurst and Co
    URL: DOI
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  • 5
    ISBN: 9789004367104
    Language: English
    Pages: XIV, 147 Seiten
    Angaben zur Quelle: Volume 16
    DDC: 342.41708/5297
    RVK:
    Keywords: Muslims Legal status, laws, etc ; Europa ; Irland ; Islamisches Recht
    Abstract: Status of religious communities -- Relations between the state and Islam -- State support for Islamic religious communities -- Muslims in integration law -- Mosques and prayer houses -- Burials and cemeteries -- Education -- Further and higher (tertiary) education -- Islamic chaplaincy in public institutions -- Employment and social law -- Islamic slaughter and food regulation -- Islamic goods and services -- Islamic dress -- Criminal law -- Family law
    Note: Includes bibliographical references and index
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  • 6
    ISBN: 9004347437 , 9789004347434
    Language: English
    Pages: XII, 480 Seiten , 24 cm
    Series Statement: Studies in Islamic law and society volume 43
    Series Statement: Studies in Islamic law and society
    Parallel Title: Erscheint auch als Köndgen, Olaf, 1961 - The codification of Islamic criminal law in the Sudan
    Dissertation note: Dissertation University of Amsterdam 2013
    DDC: 340349
    RVK:
    Keywords: Criminal law (Islamic law) ; Criminal law ; Islamic law ; Criminal law (Islamic law) Sudan ; Islamic law Sudan ; Criminal law (Islamic law) ; Islamic law Sudan ; Hochschulschrift ; Sudan ; Strafrecht ; Islam ; Kodifikation
    Abstract: "In 'The Codification of Islamic Criminal Law in the Sudan', Olaf Köndgen offers an in-depth analysis of the Sudan's Islamized penal codes of 1983 and 1991, their historical, political, and juridical context, their interpretation in the case law of the Supreme Court, and their practical application. He examines issues that arise in sharia criminal law, including homicide, bodily harm, unlawful sexual intercourse (zina, liwat), rape, unfounded accusation of unlawful sexual intercourse (qadhf), highway robbery (hiraba), apostasy (ridda), and alcohol consumption. Drawing on a wide range of primary and secondary sources, a large number of previously untapped Supreme Court cases, and interviews with judges and politicians, Köndgen convincingly explains the multiple contradictions and often surprising aspects of one of the Arab world's longest lasting applications of codified sharia criminal law"--Back cover
    Description / Table of Contents: Introduction -- Short history of Islamic law in the Sudan -- Sources, structures, procedure, evidence, and general principles -- Unlawful sexual intercourse (zinā) and related offenses -- Unfounded accusation of unlawful sexual intercourse (qadhf) -- Alcohol consumption (shurb al-khamr) -- Ḥadd theft (sariqa ḥaddiyya) -- Highway robbery (ḥirāba) -- Apostasy (ridda) -- Homicide and bodily harm -- Ta'zīr -- Human rights and Sudanese Islamic criminal law -- Conclusion.
    Note: Includes bibliographical references (pages 421-435) and indexes
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  • 7
    ISBN: 9789004345539
    Language: English
    Pages: VI, 99 Seiten
    Series Statement: Comparative discrimination law 2.1
    Series Statement: Brill research perspectives in comparative discrimination law
    Parallel Title: Erscheint auch als Vickers, Lucy Comparative discrimination law
    RVK:
    Keywords: Age discrimination Law and legislation ; Alter ; Diskriminierung ; Rechtsvergleich
    Note: "Simultaneously published as issue 2.1 (2018) of Comparative discrimination law"
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  • 8
    ISBN: 900436899X , 9789004368996
    Language: English
    Pages: 191 Seiten , 24 cm
    Series Statement: Studies in Islamic law and society volume 45
    Series Statement: Studies in Islamic law and society
    Parallel Title: Erscheint auch als Šaham, Rôn, 1956 - Rethinking Islamic legal modernism
    DDC: 340.5/9
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    Keywords: Qaraḍāwī, Yūsuf ; Islamic law ; Islam ; Reform ; Qaraḍāwī, Yūsuf al- 1926-2022
    Abstract: Shaham challenges the common opinion that Islamic legal modernism, as represented by Rashid Rida (d. 1935), is of poor intellectual quality and should not be considered an authentic development within Islamic law. The book focuses on the celebrated Sunni jurist, Yusuf al-Qaradawi (b. 1926), whom Shaham perceives as a close follower of Rida. 0By studying the coherence of Qaradawi's Wasati theory of ijtihad and the consistency of its application in his legal opinions (fatwas), Shaham argues that Qaradawi, by means of eclecticism and synthesis, conducts a bold dialogue with the Islamic juristic heritage and brings it to bear on modern developments, in particular the institutional framework of the nation-state
    Description / Table of Contents: Rashid Rida and academic criticism of his juristic thought -- Qaradawi's program for the renovation of Islamic law -- The proper use of the classical sources of Islamic jurisprudence in the modern age -- The role of maṣlaḥa in Qaradawi's legal theory -- Case study I-polygyny -- Case study II-the impact of a western wife's conversion to islam on the validity of her marriage to her non-Muslim husband -- Case study III-politics and gender : women in roles of political leadership -- Conclusion : Qaradawi's juristic thought and practice in historical perspective
    Note: Literaturverzeichnis: Seite [177]-185 und Index , Includes bibliographical references (pages 177-185) and index
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  • 9
    ISBN: 9789004364547
    Language: English
    Pages: XII, 476 Seiten
    Series Statement: Muslim minorities Volume 29
    Series Statement: Muslim minorities
    Parallel Title: Erscheint auch als Albrecht, Sarah, author Dar al-Islam revisited
    Dissertation note: Dissertation Freie Universität Berlin 2014
    DDC: 340.5/9
    RVK:
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    Keywords: Muslims Legal status, laws, etc ; Muslims ; Dār al-Islām ; Islamic law Reception ; Islamic law Interpretation and construction ; Hochschulschrift ; Muslim ; Rechtsstellung ; Islamisches Recht ; Islamisches Recht
    Abstract: Formation and Development of Territorial Concepts in the Pre-modern Period -- Debates on Territoriality in the Modern Period -- Dār al-Islām versus Dār al-Kufr : Reinventing Traditional Binaries -- Dār al-Islām and the West : A Contractual Relationship -- Dār al-Islām Relocated : How "Islamic" is the West? -- Rethinking Territoriality beyond Dār al-Islām : Alternative Calls for Overcoming Geo-Religious Boundaries -- Territoriality, Residence and Legal interpretation in the West -- Territoriality, Authority, and Identity
    Note: Vollständiger Hochschulschriftenvermerk wurde ermittelt
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  • 10
    ISBN: 9789004369542
    Language: English
    Pages: 1 Online-Ressource (IX, 191 Seiten) , Tabellen
    Series Statement: Studies in Islamic law and society volume 45
    Series Statement: Middle East and Islamic studies e-books online
    Series Statement: Collection 2018
    Series Statement: Studies in Islamic law and society
    Parallel Title: Erscheint auch als Šaham, Rôn, 1956 - Rethinking Islamic legal modernism
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    Keywords: Qaraḍāwī, Yūsuf ; Qaraḍāwī, Yūsuf ; Islamic law ; Islamic law ; Islam ; Reform ; Qaraḍāwī, Yūsuf al- 1926-2022
    Abstract: Rashid Rida and academic criticism of his juristic thought -- Qaradawi's program for the renovation of Islamic law -- The proper use of the classical sources of Islamic jurisprudence in the modern age -- The role of maṣlaḥa in Qaradawi's legal theory -- Case study I-polygyny -- Case study II-the impact of a western wife's conversion to islam on the validity of her marriage to her non-Muslim husband -- Case study III-politics and gender : women in roles of political leadership -- Conclusion : Qaradawi's juristic thought and practice in historical perspective
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: DOI
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  • 11
    ISBN: 9789004375765
    Language: English
    Pages: 1 Online-Ressource (VIII, 308 Seiten) , Illustrationen
    Series Statement: Medieval law and its practice volume 25
    Parallel Title: Erscheint auch als Law and language in the Middle Ages
    DDC: 340.14
    RVK:
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    Keywords: Law Language ; Law, Medieval ; Law History ; Europe ; Law Language ; Law, Medieval ; Law History ; Aufsatzsammlung ; Recht ; Rechtssprache ; Geschichte 500-1500 ; Europa ; Recht ; Rechtssprache ; Geschichte 500-1500
    Note: Includes bibliographical references and index
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  • 12
    ISBN: 9789004316089
    Language: English
    Pages: VI, 222 Seiten , 25 cm
    Series Statement: Muslim minorities volume 22
    Parallel Title: Erscheint auch als
    DDC: 342.4108/78
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    Keywords: Muslimin ; Islam ; Rechtsprechung ; Großbritannien
    Note: Includes bibliographical references and index
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  • 13
    ISBN: 9789004335554
    Language: English , German
    Pages: XII, 90 Seiten
    Angaben zur Quelle: Volume 12
    DDC: 342.49508/5297
    RVK:
    Keywords: Muslims Legal status, laws, etc ; Schweiz ; Muslim ; Recht
    Abstract: The fundamental right to religious freedom -- Legal recognition of churches and religious communities -- Religious communities as associations -- Muslims in integration law -- Naturalisation -- Islamic priests and prayer houses -- Burial and cemeteries -- Education and schools -- Islamic chaplaincy in public institutions -- Labour law -- Islamic slaughter -- Islamic dress -- Criminal law -- Family law -- Private international law
    Note: Includes bibliographical references and index , Dokumente deutsch, Einl. und Kommentar englisch
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  • 14
    ISBN: 9789004338050
    Language: English , Finnish
    Pages: XIV, 120 Seiten
    Angaben zur Quelle: Volume 13
    DDC: 342.489708/5297
    RVK:
    Keywords: Muslims Legal status, laws, etc ; Finnland ; Muslim ; Recht
    Note: Includes bibliographical references and index
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  • 15
    ISBN: 9789004347427
    Language: English , Swedish
    Pages: XII, 125 Seiten
    Angaben zur Quelle: Volume 15
    DDC: 342.48508/5297
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    Keywords: Muslims Legal status, laws, etc ; Europa ; Schweden ; Islamisches Recht ; Muslim ; Recht
    Abstract: Status of religious communities -- Constitutional guarantees: a historical overview -- Legal registration of religious communities -- State support for Islamic religious communities -- Muslims in integration laws -- Mosques and prayer houses -- Burial and cemeteries -- Education and schools -- Compulsory education -- Religious education -- Independent schools -- Further and higher (tertiary) education -- Islamic religious education training at universities -- Islamic chaplaincy in public institutions -- Employment, social laws and discrimination -- Religious holidays -- Islamic slaughter and food regulations -- Islamic goods and services -- Islamic dress -- Criminal law -- Male circumcision -- Female genital mutilation -- Forced marriages -- Family law -- Private international law -- Marriage and divorces -- Spouses' matrimonial property rights -- Inheritance law -- Substantive family law -- Marriage -- Divorce -- Spouses' matrimonial property rights -- Inheritance law -- Children -- General considerations -- Islamic custody and fostering in Swedish law -- Bibliography
    Note: Includes bibliographical references and index
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  • 16
    ISBN: 9789004342460
    Language: English , Lithuanian
    Pages: XIII, 154 Seiten
    Angaben zur Quelle: Volume 14
    DDC: 342.479308/5297
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    Keywords: Muslims Legal status, laws, etc ; Europa ; Litauen ; Islamisches Recht
    Note: Includes bibliographical references and index
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  • 17
    ISBN: 9789004337756
    Language: English
    Pages: XVII, 580 Seiten , Diagramme
    Series Statement: International criminal law series volume 11
    Series Statement: International criminal law series
    Uniform Title: Effective application of criminal law mechanics in human rights protection
    Parallel Title: Erscheint auch als Kamber, Krešimir, author Prosecuting human rights offences
    Dissertation note: Dissertation Ghent University Faculty of Law 2016
    DDC: 341.4/8
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    Keywords: Prosecution Decision making ; Liability for human rights violations ; Human rights Criminal provisions ; Victims of crimes Civil rights ; International and municipal law ; Prosecution Decision making ; Liability for human rights violations ; Human rights Criminal provisions ; Victims of crimes Civil rights ; International and municipal law ; Hochschulschrift ; Internationaler Strafgerichtshof ; Europäische Menschenrechtskonvention 1950 November 4 ; Menschenrechtsverletzung ; Internationales Strafrecht ; Internationales Strafverfahrensrecht
    Abstract: Introduction -- Procedural obligation in the multi-layered structure of human rights -- Obligation to investigate and prosecute human rights offences in international human rights law -- Obligation to investigate and prosecute human rights offences under the ECHR -- The concept of procedural obligation in practical legal reasoning -- Conceptualising variances: the right-claim to effective application of criminal-law mechanisms and the public prerogative of criminal prosecution -- Optimising variances : differentiation of the human rights element in the charging process -- Conclusion
    Note: Includes bibliographical references and index , Based on author's thesis (doctoral - Ghent University Faculty of Law, 2016) issued under title: Effective application of criminal law mechanics in human rights protection : the function of criminal prosecution in contemporary criminal justice systems
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  • 18
    ISBN: 9789004341593
    Language: English
    Pages: VII, 75 Seiten , 24 cm
    Series Statement: Brill research perspectives. Law and religion
    DDC: 323
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    Keywords: Liberty of conscience ; Conscientious objection ; Conscientious objectors Legal status, laws, etc ; International law and human rights ; Liberty of conscience ; Gewissensfreiheit ; Einstellung ; Wertorientierung ; Menschenrecht
    Abstract: To which extent is it legitimate, in view of freedom of conscience and religion, to sanction individuals for refusing to take part in an activity they claim to be incompatible with their moral or religious convictions? To answer this question, this study first clarifies some of the concepts of conscientious objection. Then it examines the case law of international bodies and draws distinctions in order to differentiate several types of objections, hence identifying the evaluation criteria applicable to the respect that each one deserves. Finally, this study proposes indications as to the rights and obligations of the State in front of those different types of objections. --
    Note: "Originally published as Volume 1(1) 2017, in 'Law and Religion''
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  • 19
    ISBN: 9789264285675
    Language: English
    Pages: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - peer review reports on the exchange of information on tax rulings
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    Keywords: Information ; Steuerpolitik ; Unternehmensbesteuerung ; Besteuerungsverfahren ; Taxation ; Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmen ; Steuerrecht ; Steuerplanung ; Geschichte 2016
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 100 jurisdictions have joined the Inclusive Framework and will take part in a peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses countries against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges of rulings; and v) transparency on certain aspect of intellectual property regimes. This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. It covers the jurisdictions which participated in the BEPS Project prior to the creation of the Inclusive Framework, and it assesses implementation for the 1 January 2016 – 31 December 2016 period.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264269064
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Diffuse pollution, degraded waters
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    Keywords: Gewässerbelastung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; OECD ; Wasserverschmutzung ; Kontrolle ; Wassergüte
    Abstract: After decades of regulation and investment to reduce point source water pollution, OECD countries still face water quality challenges (e.g. eutrophication) from diffuse agricultural and urban sources of pollution, that is disperse pollution from surface runoff, soil filtration and atmospheric deposition. The relative lack of progress reflects the complexities of controlling multiple pollutants from multiple sources, their high spatial and temporal variability, associated transactions costs, and limited political acceptability of regulatory measures. This report outlines the water quality challenges facing OECD countries today, presents a range of policy instruments and innovative case studies of diffuse pollution control, and concludes with an integrated policy framework to tackle diffuse water pollution. An optimal approach will likely entail a mix of policy interventions reflecting the basic OECD principles of water quality management – pollution prevention, treatment at source, the polluter pays and beneficiary pays principles, equity, and policy coherence.
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  • 21
    ISBN: 9789004330894
    Language: English
    Pages: XIII, 392 Seiten , Faksimiles, Karten , 25 cm
    Series Statement: Handbook of oriental studies = Handbuch der Orientalistik Volume 24
    Series Statement: Section 8, Uralic and Central Asian studies / edited by Nicola Di Cosmo
    Series Statement: Handbook of Oriental studies Uralic and Central Asian studies ; Volume 24
    Parallel Title: Erscheint auch als Sartori, Paolo, 1975 - Visions of justice
    DDC: 340.5/90957
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    Keywords: Law History 19th century ; Muslims Legal status, laws, etc 19th century ; History ; Islamic law History 19th century ; Muslims Legal status, laws, etc 19th century ; History ; Russland Süd ; Fikh ; Kulturwandel ; Geschichte 1785-1918 ; Russland ; Mittelasien ; Islamisches Recht ; Kulturwandel ; Geschichte 1785-1918 ; Zentralasien ; Muslim ; Rechtsstellung ; Geschichte ; Russland ; Mittelasien ; Transoxanien ; Islamisches Recht ; Grundeigentum ; Waḳf ; Kolonialismus ; Geschichte 1865-1917
    Abstract: Introduction -- The Islamic juridical field of Islamic central Asia (1785-1916) -- Native judges into colonial scapegoats -- The bureaucratization of land tenure -- Annulling charitable endowments -- Fatwas for Muslims, opinions for Russians -- Epilogue : the legacy: opportunities from colonialism
    Note: Literaturverzeichnis: Seite 365-388 , Includes bibliographical references (pages 365-388) and index
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  • 22
    ISBN: 9789004306912
    Language: English
    Pages: XXII, 324 Seiten , Illustrationen, Diagramm , 25 cm
    Series Statement: Women and gender - the Middle East and the Islamic world volume 15
    Series Statement: Woman and gender
    Parallel Title: Erscheint auch als Women judges in the Muslim world
    DDC: 340.5/901
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    Keywords: Women judges (Islamic law) ; Women judges ; Aufsatzsammlung ; Islamische Staaten ; Richterin
    Abstract: Women Judges in the Muslim World: A Comparative Study of Discourse and Practice' fills a gap in academic scholarship by examining public debates and judicial practices surrounding the performance of women as judges in eight Muslim-majority countries (Indonesia, Malaysia, Pakistan, Syria, Egypt, Libya, Tunisia and Morocco). Gender, class, and ethnic biases are inscribed in laws, particularly in the domain of shari'a-derived family law. Editors Nadia Sonneveld and Monika Lindbekk have carefully woven together the extensive fieldwork and expertise of each author. The result is a rich tapestry that brings out the various effects of women judges in the management of justice. In contrast to early scholarship, they convincingly prove that ?the woman judge? does not exist --Back cover
    Description / Table of Contents: Foreword : making the case for women judges in the Muslin World / Valentine M. Moghadom -- Introduction : a historical overview of gender and judicial authority in the Muslin World / Nadia Soneveld and Monika Lindbekk -- Do female judges judge differently? Empirical realities of a theoretical debate / Ulrike Schultz -- Women's access to legal education and their appointment to the judiciary : the Dutch, Egyptian, and Indonesian cases compared / Nadia Sonneveld -- Female judges at Idonesian religious courtrooms : opportunities and challenges to gender equality / Euis Nurlaelawati an Arskal Salim -- Seeking Portia and the Duke : male and female judges dispensing justice in paternity cases in Morocco / Nadia Sonneveld -- Female judges in Malaysian Sharia courts : a problem of gender or legal interpretation? / Najibah Mohd Zin -- Tunisian female judges and 'The mobilization of the emancipative potential of the Tunisian family law' / Maaike Voorhoeve -- Lady judges of Pakistan : embodying the cangig living tradition of Islam / Rubya Mehdi -- The politics of exclusion : women public prosecutors and criminal court judges in Syria (1975-2009) / Monique C. Cardinal -- The best of times, the worst of times : State-Salaried female legal professionals and foreign policy in post-Qadhafi Libya / Jessica Carlisle -- Women judges in Egypt : discourse and practice / Monika Lindbekk
    Note: Literaturangaben
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  • 23
    ISBN: 9789004312159
    Language: English
    Pages: XVIII, 321 Seiten
    Series Statement: Studies on East Asian security and international relations volume 4
    Series Statement: Studies in East Asian security and international relations
    Parallel Title: Erscheint auch als Unresolved border, land, and maritime disputes in Southeast Asia
    Parallel Title: Erscheint auch als Unresolved border, land and maritime disputes in Southeast Asia
    DDC: 341.4/2
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    Keywords: ASEAN ; Conflict management ; Conflict management ; South China Sea International status ; Southeast Asia Boundaries ; Association of Southeast Asian Nations ; Südostasien ; Grenzkonflikt ; Konfliktregelung
    Abstract: Boundaries and frontiers in Southeast Asia : fences have made fretful neighbors / Petra Andelova -- Border disputes in Southeast Asia and their impact on the regional integration process / Filip Kraus -- ASEAN and the Thai-Cambodian conflict : the final stage at Preah Vihear? / Richard Q. Turcsanyi and Zdenek Kriz -- Claiming Phu Quoc/Koh Tral : irredentism as a recurrent theme of Cambodian domestic politics / Maria Strasakova -- Multitrack diplomatic approaches to border and territorial disputes in Southeast Asia and soft balancing / Alica Kizekova -- The South China Sea conflict : ten thousand stones and a nine-dash-line : rethinking maritime space concepts / Padraig Lysaght -- The South China Sea dispute : a shift to a more proactive role in ASEAN's discourse and policies since 2012? / Alfred Gerstl -- The logic of strategic restraint and prospects for joint development in the South China Sea / Truong-Minh Vu -- Lessons to be learned : a neorealist assessment of the HYSY-981 standoff and its implications for Vietnam's South China Sea strategy / Jorg Thiele -- The spring 2014 incidents in the South China Sea : trigger of a more intense and assertive security discourse in China? / Josef Falko Loher
    Note: Includes bibliographical references and index
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  • 24
    ISBN: 9789004296770
    Language: English
    Pages: XV, 307 S. , graph. Darst.
    Series Statement: Empirical research in religion and human rights volume 4
    Series Statement: Empirical research in religion and human rights
    DDC: 323.44/209051
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    Keywords: Freedom of religion ; Religion and politics ; Human rights ; Aufsatzsammlung ; Menschenrecht ; Religionsfreiheit ; Staat ; Religion ; Religionsfreiheit ; Menschenrecht ; Politik
    Note: Includes bibliographical references and index
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  • 25
    ISBN: 9789004297838
    Language: English
    Pages: XVII, 292 Seiten , Illustrationen
    Series Statement: Studies in critical social sciences volume 87
    Series Statement: Studies in critical social sciences
    Parallel Title: Erscheint auch als Pérez-Bustillo, Camilo A. Human rights, hegemony, and utopia in Latin America
    Parallel Title: Erscheint auch als Pérez-Bustillo, Camilo Human rights, hegemony, and utopia in Latin America
    DDC: 323.098
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    Keywords: Human rights ; Immigrants Crimes against ; Immigrants Crimes against ; Forced migration ; Forced migration ; Mexiko ; Menschenrecht ; Armut ; Kolumbien
    Note: Includes bibliographical references and index
    URL: Cover
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  • 26
    ISBN: 9789264244047
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als International regulatory co-operation
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    Keywords: Regulierung ; Internationale Zusammenarbeit ; Internationale Organisation ; Governance ; Regulierung ; Internationale Organisation
    Abstract: Borders are becoming increasingly porous, with growing flows of goods, services, people and capital. Governments, more than ever, need to co-ordinate their efforts to develop global standards to address climate change, as well as crises related to finance, health, environment and migration; secure peace; and ensure sustainable economic prosperity and social inclusion. International organisations play a key role in fostering multilateral action and addressing the fragmentation that may undermine effective domestic action. To shed greater light on international standard setting, this unique report collects, compares and assesses the practices of 50 international organisations on their governance arrangements, operational modalities, use of quality management disciplines and co-operation efforts. It analyses different types of organisations – inter-governmental, supra-national, trans-governmental and private – and identifies avenues for making their action more effective, inclusive and relevant.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264264991
    Language: English
    Pages: 1 Online-Ressource (1 Online-Ressource)
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Evolving agricultural policies and markets
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    Keywords: Agrarpolitik ; Agrarmarkt ; Agrarreform ; WTO-Recht ; Internationale Handelspolitik ; Welt ; Agriculture and Food ; Agrarpolitik ; Agrarmarktpolitik
    Abstract: This report focuses on the significant developments in world agricultural markets and in the policies of major agricultural producing regions since the latest round of WTO negotiations began in 2001. In the past decade, production, prices and trade flows have been transformed and countries have substantially altered their agricultural trade and domestic support policies. The impacts of these policies on global production, trade and welfare (proxied by private household consumption) are assessed along with the effects of possible multilateral trade reform scenarios. The assessments are made through an application of the OECD’s computable general equilibrium model, METRO, in conjunction with the AGLINK-COSIMO outlook model.
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  • 28
    ISBN: 9789004313996 , 9789004311381
    Language: English
    Pages: XXI, 348 Seiten
    Series Statement: Islam in Africa volume 19
    Series Statement: Islam in Africa
    Parallel Title: Erscheint auch als Layish, Aharon, 1933- author Sharīʻa and the Islamic state in 19th-century sudan
    DDC: 349.62409/034
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    Keywords: Mahdī, Muḥammad Aḥmad Influence ; Islamic law History 19th century ; Law History 19th century ; Sudan History 1881-1899 ; Mahdī, Muḥammad Aḥmad al- 1844-1885 ; Sudan ; Islamisches Recht ; Gesetzgebung ; Geschichte
    Abstract: The Mahdist state -- The Mahdi's legal methodology -- The Mahdi's legislation
    Description / Table of Contents: Introduction : the Mahdi's documents as a source of legal historyThe Mahdist state -- The Mahdi's legal methodology -- The Mahdi's legislation.
    Note: Literaturverzeichnis: Seite [297]-309
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  • 29
    ISBN: 9004323716 , 9789004323711
    Language: English
    Pages: 68 Seiten , Illustrationen , 24 cm
    DDC: 306.89/09519
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    Note: Originally published as Volume 1(1) 2016, in Family law in a global society"--Title page verso
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  • 30
    ISBN: 9789004311350
    Language: English
    Pages: Online-Ressource (XII, 219 Seiten)
    Series Statement: Medieval law and its practice volume 20
    Series Statement: Medieval law and its practice
    Parallel Title: Erscheint auch als Vitiello, Joanna Carraway Public justice and the criminal trial in late medieval Italy
    DDC: 345.45430509024
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    Keywords: Criminal justice, Administration of ; Criminal justice, Administration of History ; Italy ; Reggio Emilia ; Criminal procedure History ; Italy ; Reggio Emilia ; Criminal procedure Italy ; Reggio Emilia ; History ; Italien ; Reggio nell'Emilia ; Strafrechtspflege ; Strafverfahrensrecht ; Geschichte
    Note: Der Titel ist Teil des Projekts Knowledge Unlatched, Round2 Pre-Unlatch
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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  • 31
    ISBN: 9789004330900 , 9004330909 , 9789004330894
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Handbook of oriental studies. Section eight, Uralic and Central Asian studies Volume 24
    Parallel Title: Erscheint auch als
    Parallel Title: Print version Sartori, Paolo, 1975- Visions of justice
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    Keywords: Islamic law History 19th century ; Muslims Legal status, laws, etc 19th century ; History ; Law History 19th century ; Muslims Legal status, laws, etc 19th century ; History ; Islamic law ; Muslims ; Law ; Muslims ; Law ; Muslims ; Legal status, laws, etc ; LAW ; General ; Russia (Federation) ; Central Asia ; History ; Islamic law ; Electronic book ; Electronic book
    Abstract: Introduction -- The Islamic juridical field of Islamic central Asia (1785-1916) -- Native judges into colonial scapegoats -- The bureaucratization of land tenure -- Annulling charitable endowments -- Fatwas for Muslims, opinions for Russians -- Epilogue : the legacy: opportunities from colonialism
    Note: Includes bibliographical references and index
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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  • 32
    ISBN: 9789004281202
    Language: English
    Pages: XVI, 334 Seiten , Diagramme , 25 cm
    Series Statement: International studies in sociology and social anthropology Volume 124
    Series Statement: International studies in sociology and social anthropology
    DDC: 340/.115
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    Keywords: Law Social aspects ; Sociological jurisprudence ; Macrosociology ; Law Social aspects ; Sociological jurisprudence ; Macrosociology ; Social change ; USA ; Makrosoziologie ; Rechtssoziologie ; Sozialer Wandel
    Abstract: A macrosociological approach to concepts and doctrines of law -- Law on abortion
    Description / Table of Contents: A macrosociological approach to concepts and doctrines of lawLaw on abortion.
    Note: Includes bibliographical references and index
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238701
    Language: English
    Pages: Online-Ressource (170 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Drying wells, rising stakes
    Parallel Title: Erscheint auch als Drying wells, rising stakes
    DDC: 333.913
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    Keywords: OECD ; Grundwasser ; Landwirtschaft ; Ökologischer Landbau ; OECD-Staaten ; Agriculture and Food ; OECD ; Landwirtschaft ; Bewässerung ; Wassernutzung ; Grundwasser ; OECD ; Landwirtschaft ; Bewässerung ; Wassernutzung ; Grundwasser
    Abstract: Groundwater has provided great benefits to agriculture irrigation in semi-arid OECD countries, but its intensive use beyond recharge in certain regions has depleted resources and generated significant negative environmental externalities. The report provides a characterisation of the diversity of groundwater systems, reviews policies in OECD countries, and proposes a package of recommendations to ensure that groundwater can sustain its services to agriculture and contribute to climate change adaptation.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
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    Keywords: Science and Technology ; Bericht ; Big Data ; Weltwirtschaft ; Wohlstand
    Abstract: Today, the generation and use of huge volumes of data are redefining our “intelligence” capacity and our social and economic landscapes, spurring new industries, processes and products, and creating significant competitive advantages. In this sense, data-driven innovation (DDI) has become a key pillar of 21st-century growth, with the potential to significantly enhance productivity, resource efficiency, economic competitiveness, and social well-being. Greater access to and use of data create a wide array of impacts and policy challenges, ranging from privacy and consumer protection to open access issues and measurement concerns, across public and private health, legal and science domains. This report aims to improve the evidence base on the role of DDI for promoting growth and well-being, and provide policy guidance on how to maximise the benefits of DDI and mitigate the associated economic and societal risks.
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  • 35
    ISBN: 9789004262126
    Language: English
    Pages: 1 Online-Ressource (XIV, 281 Seiten) , Karten
    Series Statement: Islam in Africa Volume 15
    Series Statement: Islam in Africa
    Parallel Title: Erscheint auch als Sharīʿa in Africa today
    DDC: 340.5/9096
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    Keywords: Islamic law ; Islamic courts ; Law ; Law ; Electronic books ; Aufsatzsammlung ; Subsaharisches Afrika ; Islamisches Recht
    Abstract: Sharīʿa in Africa Today. Reactions and Responses explores how Islamic law has influenced relations between Muslims and Christians, through a series of case studies by young African scholars working in four African countries: in Sudan where total Sharīʿa was applied until recently; in Nigeria where the Northern states re-introduced Sharīʿa courts; in Kenya where the place of Islamic courts has been contested in constitutional debates; in Tanzania where Muslims are calling for the re-introduction of Islamic courts
    Note: Literaturverzeichnis: Seite 259-269 , Part 1: Sudan: total shari'a , "Shari'a and reality": a domain of contest among Sunni Muslims in the District of Shendi, Northern Sudan , Contradicting state ideology in Sudan: Christian-Muslim relations among the internally displaced persons in Khartoum - the case of Mandela and Wad al-Bashir Camps , Part 2: Nigeria: "re-implementation of shari'a" , The evolution of the independent shari'a panel in Osun State, South-West Nigeria , "Education is Education": contemporary Muslim views on Muslim women's education in northern Nigeria , 'We Introduced shari'a" - the Izala Movement in Nigeria as initiator of shari'a-reimplementation in the north of the country: some reflections , Part 3: Kenya: "place of shari'a in the constitution" , Debates on kadhi's courts and Christian-Muslim relations in Isiolo Town: thematic issues and emergent trends , "Necessity removes restrictions": Swahili Muslim women's perspectives on their participation in the public sphere , Women's views on the role of kadhi's courts: a case study of Kendu Bay, Kenya , Part 4: Tanzania: "calls for the re-introduction of shari'a" , Demand for the re-Introduction of kadhi's courts on the Tanzanian mainland: a religious, social and political analysis , "Chaos will never have a chance": shari'a debates and tolerance in a provincial Tanzanian town
    URL: Cover  (Thumbnail cover image)
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  • 36
    Online Resource
    Online Resource
    Leiden : Brill
    Language: German
    Pages: Online-Ressource
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    Keywords: Wörterbuch ; Wörterbuch ; Neuzeit ; Kultur ; Wirtschaft ; Geschichte 1450-1850
    Note: Basiert auf der Druckausg. u.d.T.: Enzyklopädie der Neuzeit (J.B. Metzler Verlag Stuttgart, 2005-2012, in Zusammenarbeit mit dem Kulturwissenschaftlichen Institut Essen)
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
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    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
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  • 38
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
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    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
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    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
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    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
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    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264179288
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Erscheint auch als Better regulation in Europe
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    Keywords: Regulierung ; Griechenland ; Governance ; Greece ; Griechenland ; Wirtschaftspolitik ; Regulierung
    Abstract: This review of regulation in Greece maps and analyses the core issues which together make up effective regulatory management, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include improving regulatory management, institutional capacities for effective regulation, transparency and processes for effective public consultation and communication, processes for the development of new regulations and for the management of the regulatory stock, compliance rates, enforcement policy. appeal processes, the interface between different levels of government and interface between national processes and those of the EU.
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  • 43
    ISBN: 9789264117709
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
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    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
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  • 44
    ISBN: 9789264096936
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
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    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 45
    ISBN: 9789264117884
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Luxembourg 2011 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
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    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Luxemburg ; Finanzverwaltung ; Steuersystem
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  • 46
    ISBN: 9789264117655
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
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    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
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  • 47
    ISBN: 9789264118119
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
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    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
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  • 48
    ISBN: 9789264114661
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Suisse 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Schweiz ; Finanzverwaltung ; Steuerrecht
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  • 49
    ISBN: 9789264117617
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
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  • 50
    ISBN: 9789264117723
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Österreich ; Finanzverwaltung ; Steuerrecht
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  • 51
    ISBN: 9789264115026
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
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  • 52
    ISBN: 9789264096905
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 53
    ISBN: 9789264114708
    Language: English
    Pages: Online-Ressource (98 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; France 2011 ; Combiné ; Phase 1 Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Taxation ; France ; Frankreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 54
    ISBN: 9789264117655
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 55
    ISBN: 9789264117709
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 56
    ISBN: 9789264108868
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 57
    ISBN: 9789264115026
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Taxation ; Italy ; Italien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 58
    ISBN: 9789264117617
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 59
    ISBN: 9789264117983
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency
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  • 60
    ISBN: 9789264118119
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 61
    ISBN: 9789264119208
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Corporate governance of listed companies in China
    DDC: 338.60951
    RVK:
    Keywords: Corporate Governance ; Aktiengesellschaft ; Aufsichtsrat ; China ; Governance ; Industry and Services ; China, People’s Republic ; China ; Corporate Governance
    Abstract: This report looks at the institutional framework of corporate governance in China through the prism of the OECD Principles of Corporate Governance and is a product of the ongoing OECD-China Policy Dialogue on Corporate Governance. By assessing a broad range of laws, regulations and codes, it provides a valuable reference for understanding how much has been achieved in Chinese corporate governance and the main ambitions of future reform efforts. The report shows that corporate governance has improved significantly since the Chinese stock market was created in 1990, with important achievements in establishing and developing the legal and regulatory framework. The OECD-China Self-Assessment represents a thorough review of all laws, regulations and codes that relate to every principle recommended by the OECD Principles of Corporate Governance. It documents the advances in the Chinese Corporate Governance framework. Building on this report, bilateral co-operation between China and the OECD will continue to enhance the understanding of China’s corporate governance system and how it impacts on company and investor behaviour.
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  • 62
    ISBN: 9789264108295
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 63
    ISBN: 9789264114661
    Language: English
    Pages: Online-Ressource (102 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Suisse 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Taxation ; Switzerland ; Schweiz ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 64
    ISBN: 9789264117884
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Luxembourg 2011 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 65
    ISBN: 9789264108738
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 66
    ISBN: 9789264118164
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Taxation ; United Kingdom ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 67
    ISBN: 9789264117723
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Taxation ; Austria ; Österreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 68
    ISBN: 9789264117860
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 69
    ISBN: 9789264114708
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : France 2011 : Combiné : Phase 1 + Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
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  • 70
    ISBN: 9789264117983
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
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  • 71
    ISBN: 9789264117860
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264119680
    Language: English
    Edition: 2011
    RVK:
    RVK:
    Keywords: Fischerei ; Aquakultur ; Zertifizierung ; Norm
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  • 73
    ISBN: 9789264118164
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    Library Location Call Number Volume/Issue/Year Availability
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  • 74
    ISBN: 9789264097155
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 75
    ISBN: 9789264096851
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 76
    ISBN: 9789264108752
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 77
    ISBN: 9789264110489
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 78
    ISBN: 9789264097254
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 79
    ISBN: 9789004202603 , 9004202609
    Language: English
    Pages: XIV, 293 S. , Ill.,graph Darst., Kt.
    Series Statement: African history 1
    Series Statement: African history
    RVK:
    RVK:
    Keywords: Population transfers Chagossians ; Chagossians History ; Chagossians Biography ; Refugees British Indian Ocean Territory ; Refugees Mauritius ; Refugees Seychelles ; Chagossians History ; Chagossians Biography ; Refugees ; Refugees ; Refugees ; Population transfers Chagossians ; British Indian Ocean Territory History ; 20th century ; British Indian Ocean Territory History 20th century
    Note: Includes bibliographical references
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264090363
    Language: English
    Pages: Online Ressource (3753 KB, 403 S.)
    Parallel Title: Print version The Economics of Adapting Fisheries to Climate Change
    DDC: 333.956
    RVK:
    Keywords: Electronic books ; Fischwirtschaft ; Anpassung ; Klimaänderung
    Abstract: Climate change is becoming more evident and, as it increases, will alter the productivity of fisheries and the distribution of fish stocks. From an economic point of view, the changes will have impacts on fisheries and coastal communities in different ways. These expected changes require adaptable and flexible fisheries and aquaculture management policies and governance frameworks. However, the forms of future climate change and the extent of its impact remain uncertain. Fisheries policy makers therefore need to develop strategies and decision-making models in order to adapt to climate change under such uncertainty while taking into account social and economic consequences. While most work on climate change in the fisheries sector has focused on fisheries science, this book highlights the economic and policy aspects of adapting fisheries to climate change. An outcome of the OECD Workshop on the Economics of Adapting Fisheries to Climate Change, held in June 2010, the book outlines the actions that fisheries policy makers must undertake in the face of climate change. These include: strengthening the global governance system, a broader use of rights-based management systems, ecosystem protection, industry transformation through the ending of environmental harmful subsidies and a focus on demand for sustainably caught seafood, and, in particular, using aquaculture as a key part of the response to climate change.
    Description / Table of Contents: Foreword; Acknowledgements; Table of contents; Acronyms and Abbreviations; Chair's Summary; Fisheries management and governance challenges in a climate change; Economic and policy issues related to the impact of climate change on fisheries; From an ecosystem approach to assess climate change impacts on fisheries; Dealing with uncertainty - implications for fisheries adaptation; Fisheries management and governance challenges in a changing climate; Is the current fisheries management toolbox sufficient to address climate change?; The economics of climate adaptation and marine capture fisheries
    Description / Table of Contents: Climate change, adaptation and the fisheries sectorClimate change and the management of high seas, straddling and migratory fish stocks; Fisheries governance in the UK: challenges and opportunities in a changing climate; Korea's effective approach to adapting climate change in the fisheries sector; Chinese Taipei: the impact of climate change on coastal fisheries; Annex 1. Opening Address by Vice-Minister for Food, Agriculture, Forestry and Fisheries of Korea; Annex 2. Author biographies; Annex 3. List of the workshop participants;
    Note: Description based upon print version of record
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  • 81
    ISBN: 9789264097094
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dänemark ; Taxation ; Denmark ; Dänemark ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 82
    ISBN: 9789264107052
    Language: English
    Pages: Online-Ressource (312 p.)
    Parallel Title: Erscheint auch als The call for innovative and open government
    DDC: 352.8/8
    RVK:
    Keywords: Öffentliche Dienstleistung ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; Electronic books ; OECD ; Öffentlicher Sektor ; Öffentliche Dienstleistung ; Internationaler Vergleich
    Abstract: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation; a more effective and performance-oriented public service; promotion of open and transparent government; and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation.
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  • 83
    Online Resource
    Online Resource
    Leiden : Brill | Berlin : Knowledge Unlatched
    ISBN: 9789004203976
    Language: English
    Pages: 1 Online-Ressource (XIV, 452 Seiten)
    Edition: Second Edition
    Edition: Also issued in print and PDF version
    Series Statement: Brill's Arab and Islamic laws series Volume 5
    Series Statement: Knowledge Unlatched Backlist Collection 2016
    Series Statement: Political Science
    Series Statement: Brill's Arab and Islamic laws series
    Parallel Title: Erscheint auch als Malekian, Farhad Principles of Islamic international criminal law
    Parallel Title: Print version Principles of Islamic International Criminal Law, A Comparative Search
    RVK:
    Keywords: International criminal law (Islamic law) ; International crimes (Islamic law) ; Law ; Islam ; Völkerstrafrecht ; Rechtsvergleich
    Abstract: The goal of this book is to minimize the misunderstandings and conflicts between International law and Islamic law. The objective is to bring peace into justice and justice into peace for the prevention of violations of human rights law, humanitarian law, international criminal law, and impunity
    Abstract: The nature of Islamic international law -- Principles of Islamic international law -- Islamic philosophy of law in relation to Islamic international law -- Sources of Islamic public international law -- Islamic international law within municipal law -- International status of state sovereignty -- Subjects of the law -- Human rights law -- The discipline of Islamic international criminal law -- Aggression -- War crimes -- Unlawful use of weaponss -- Crimes against humanity -- Slavery -- Genocide -- Apartheid -- Torture -- Crimes against internationally protected persons -- Taking of hostages -- Drug offences -- Trafficking in persons and pornography -- Crimes against natural environments -- Crimes against foodstuffs -- Piracy -- Limitations of hostilities in the conduct of states -- Institution of protections -- Humanitarian protections of prisoners of war -- Islamic criminal jurisdiction within the ICC -- The mechanisms of the trial -- Rights of the accused -- Basis of criminal accountability -- Punishments
    Note: Also issued in print and PDF version. , In English
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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264120808
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.21
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation and employment
    DDC: 331.11
    RVK:
    Keywords: Einkommensteuer ; Steuerpolitik ; Erwerbstätigkeit ; Niedrigeinkommen ; Ältere Arbeitskräfte ; Hochqualifizierte Arbeitskräfte ; OECD-Staaten ; Employment ; Taxation ; OECD ; Steuerpolitik ; Einkommensteuer ; Beschäftigung ; Niedriglohn ; Älterer Arbeitnehmer ; Hochqualifizierter Beruf
    Abstract: This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges. Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers. This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers. As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.
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  • 85
    ISBN: 9789264095564
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264076907
    Language: English
    Pages: Online-Ressource (242 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les dépenses fiscales dans les pays de l'OCDE
    Parallel Title: Druckausg. OECD Tax expenditures in OECD countries
    RVK:
    RVK:
    Keywords: Steuervergünstigung ; OECD-Staaten ; Tax expenditures OECD countries ; Governance ; Taxation ; OECD ; Mitgliedsstaaten ; Steuervergünstigung ; Steuerbefreiung ; Steuerpolitik ; Effizienz
    Abstract: In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.
    Note: Franz. Ausg. u.d.T.: Les dépenses fiscales dans les pays de l'OCDE
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  • 87
    Language: English
    Edition: 2010
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264088016
    Language: English
    Pages: Online-Ressource (224 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Mise en œuvre des standards de transparence fiscale ; Manuel pour les évaluateurs et les juridictions
    Parallel Title: Erscheint auch als Implementing the tax transparency standards
    RVK:
    Keywords: Taxation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.
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  • 89
    ISBN: 9789264095458
    Language: English
    Pages: Online-Ressource (74 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Internationale Wirtschaftsorganisation ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bermudainseln ; Taxation ; Bermuda ; OECD ; Steuersystem ; Bermudainseln ; Internationaler Vergleich
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 90
    ISBN: 9789264095472
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 91
    ISBN: 9789264095625
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 92
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 93
    ISBN: 9789264085886
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa; Deutschland 2010
    Parallel Title: Parallelausg. Bessere Rechtsetzung in Europa: Deutschland 2010
    Parallel Title: Erscheint auch als Better regulation in Europe
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Regulierung ; Deutschland ; Governance ; Germany ; Deutschland ; Regulierung
    Abstract: This report maps and analyses the core issues which together make up effective regulatory management for Germany, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include: strategy and policies for improving regulatory management; institutional capacities for effective regulation and the broader policy making context; transparency and processes for effective public consultation and communication; processes for the development of new regulations, including impact assessment and for the management of the regulatory stock, including administrative burdens; compliance rates, enforcement policy and appeal processes; and the multilevel dimension: interface between different levels of government and interface between national processes and those of the EU. This book is part of a project examining better regulation, being carried out in partnership with the European Commission.
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  • 94
    Book
    Book
    Leiden : Brill
    ISBN: 9789004189256 , 9004189254
    Language: English
    Pages: XII, 434 S. , Ill., graph. Darst.
    Series Statement: Columbia studies in the classical tradition Vol. 35
    Series Statement: Columbia studies in the classical tradition
    DDC: 306.2/50937
    RVK:
    RVK:
    Keywords: Architecture and society ; Architecture and state ; Architecture Political aspects ; Culture and law ; Public buildings ; Rome ; Justice, Administration of (Roman law) ; Rome ; Buildings, structures, etc ; Konferenzschrift 2007 ; Konferenzschrift ; Konferenzschrift 2007 ; Konferenzschrift ; Römisches Reich ; Gericht ; Öffentliches Gebäude
    Abstract: Summary: Despite the crucial role played by both law and architecture in Roman culture, the Romans never developed a type of building that was specifically and exclusively reserved for the administration of justice: courthouses did not exist in Roman antiquity. The present volume addresses this paradox by investigating the spatial settings of Roman judicial practices from a variety of perspectives. Scholars of law, topography, architecture, political history, and literature concur in putting Roman judicature back into its concrete physical context, exploring how the exercise of law interacted with the environment in which it took place, and how the spaces that arose from this interaction were perceived by the ancients themselves. The result is a fresh view on a key aspect of Roman culture
    Description / Table of Contents: Ius and space : an introduction / Francesco de AngelisCivil procedure in classical Rome : having an audience with the magistrate / Ernest Metzger -- A place for jurists in the spaces of justice? / Kaius Tuori -- Finding a place for law in the High Empire : Tacitus, Dialogus 39.1-4 / Bruce Frier -- The urban Praetor's Tribunal in the Roman Republic / Eric Kondratieff -- The emperor's justice and its spaces in Rome and Italy / Francesco de Angelis -- The forum of Augustus in Rome : law and order in sacred spaces / Richard Neudecker -- What was the Forum Iulium used for? : the Fiscus and its jurisdiction in first-century Rome / Marco Maiuro -- A relief, some letters and the Centumviral Court / Leanne Bablitz -- Spaces of justice in Roman Egypt / Livia Capponi -- The setting and staging of Christian trials / Jean-Jacques Aubert -- Kangaroo courts : displaced justice in the Roman novel / John Bodel -- Chronotopes of justice in the Greek novel : trials in narrative spaces / Saundra Schwartz.
    Note: Papers from a conference of the same name that took place at Columbia's Center for the Ancient Mediterranean on November 17th and 18th, 2007 , Ius and space : an introduction , Civil procedure in classical Rome : having an audience with the magistrate , A place for jurists in the spaces of justice? , Finding a place for law in the High Empire : Tacitus, Dialogus 39.1-4 , The urban Praetor's Tribunal in the Roman Republic , The emperor's justice and its spaces in Rome and Italy , The forum of Augustus in Rome : law and order in sacred spaces , What was the Forum Iulium used for? : the Fiscus and its jurisdiction in first-century Rome , A relief, some letters and the Centumviral Court , Spaces of justice in Roman Egypt , The setting and staging of Christian trials , Kangaroo courts : displaced justice in the Roman novel , Chronotopes of justice in the Greek novel : trials in narrative spaces
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264083578
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Studies on Water
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Gestion durable des ressources en eau dans le secteur agricole
    Parallel Title: Erscheint auch als Sustainable management of water resources in agriculture
    DDC: 338.18
    RVK:
    RVK:
    Keywords: Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Water-supply, Agricultural ; Management ; Sustainable agriculture ; Water-supply ; Environmental aspects ; Water-supply ; Economic aspects ; Agricultural resources ; Management ; Landwirtschaft ; Gewässerschutz ; Wasserreserve ; Nachhaltigkeit
    Abstract: Agriculture is the major user of water in most countries. It also faces the enormous challenge of producing almost 50% more food by 2030 and doubling production by 2050. This will likely need to be achieved with less water, mainly because of growing pressures from urbanisation, industrialisation and climate change. In this context, it will be important in future for farmers to receive the right signals to increase water use efficiency and improve agricultural water management, while preserving aquatic ecosystems. This report calls on policy makers to recognise the complexity and diversity of water resource management in agriculture and the wide range of issues at stake. And it gives them the tools to do so, offering a wealth of information on recent trends and the outlook for water resource use in agriculture, including the impacts of climate change. It examines the policy experiences of OECD countries in managing their water resources for agriculture, with focus on: the extent to which countries subsidise the supply of water to farmers; flood and drought risk policies; and institutional organisation and governance as it relates to water and the agricultural sector. The report offers concrete recommendations on what countries should be doing and why.
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264088008 , 9789264088009
    Language: English
    Pages: Online-Ressource (219 p)
    Edition: Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
    Parallel Title: Print version Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions
    DDC: 352.44
    RVK:
    Keywords: Taxation ; Taxation Law and legislation ; Globalisierung ; Steuererhebung ; Datenaustausch
    Abstract: This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews.  It provides contextual background information on the Global Forum and the peer review process.  It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process.  Assessors should be familiar with the information and documents contained in this handbook as it wi
    Description / Table of Contents: About the Global Forum; About this Handbook; The Peer Review Process; Key Documents of the Global Forum for Peer Reviews; Terms of Reference; Methodology; Assessment Criteria; Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary; The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary; Enabling Effective Exchange of Information: Availability and Reliability - StandardThe Joint Ad Hoc Group on Accounts(JAHGA) Report; The 2006 OECD Manual on Information Exchange - Module on General and Legal Aspects of Exchange of Information
    Description / Table of Contents: The 2006 OECD Manual on Information Exchange - Module 1 on Exchange of Information on RequestThe OECD's Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes;
    Note: "Global Forum on Transparency and Exchange of Information for Tax Purposes , Also available in French: Mise en oeuvre des standards de transparence fiscale : manuel pour les évaluateurs et les juridictions , Includes bibliographical references , Electronic reproduction; Available via World Wide Web
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Edition: 2009
    RVK:
    Keywords: Agriculture and state ; Produce trade Government policy ; Schwellenländer ; Landwirtschaftsentwicklung ; Agrarpolitik
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  • 98
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264059283
    Language: English
    Pages: Online-Ressource
    Edition: 2009
    RVK:
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264075313
    Language: English
    Pages: Online-Ressource (170 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Gestion des risques dans l'agriculture ; Une approche holistique
    Parallel Title: Druckausg. Managing risk in agriculture
    RVK:
    Keywords: Agriculture Economic aspects ; Agriculture and Food ; OECD ; Landwirtschaft ; Risikomanagement ; Strategisches Management ; Agrarpolitik ; Konzeption
    Abstract: The sources of risk in agriculture are numerous and diverse, ranging from events related to climate and weather conditions to animal diseases; from changes in agriculture commodities prices to changes in fertilizer and other input prices; and from financial uncertainties to policy and regulatory risks. Agricultural risks are not independent, but rather are linked both to each other and as part of a system that includes all available instruments, strategies and policies designed to manage risk. A holistic approach is thus necessary. This book examines the current magnitude and characteristics of risk-related policies in agriculture and what is known about the quantitative size of agricultural risks. It looks at the on-farm, off-farm, and market instruments available to manage risk, and it explains how the holistic approach helps clarify the role of governments.
    Note: Franz. Ausg. u. d. T.: Gestion des risques dans l'agriculture : une approache holistique
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264024748
    Language: English
    Pages: Online-Ressource (147 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.18
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation of SMEs
    RVK:
    RVK:
    Keywords: KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Steuerrecht ; Klein- und Mittelbetrieb ; OECD
    Abstract: This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.
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